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Penghindaran Pajak dan Nilai Perusahaan: Modal Intelektual Sebagai Pemoderasi
Get PDFEach company will evaluate the performance that has been carried out using company value as an indicator. Company value is the real value that comes from the investor's perspective which relates the company to the share price. The aim of this research is to analyze the relationship between tax avoidance and company value, and the moderating influence of intellectual capital on the relationship between tax avoidance and company value. The data used in this research are all companies listed on the IDX in 2018-2022. The research sample after purposive sampling was carried out was 175 companies. This research uses unbalanced panel data, so the total data sample is 627. The research results show that tax avoidance is negatively related to company value and intellectual capital cannot moderate the relationship between tax avoidance and company value. The conclusion of this research is to prove that tax avoidance has a negative effect on company value, so that if a company engages in tax avoidance behavior it will reduce the value of the company related to agency problems, and this research explains that when intellectual capital is used as a moderator it shows results that are not related to company value. , this explains that the company's intellectual capital has no effect when there is a agency problem
Company Growth and Profitability in Corporate Value with Environmental Disclosure as a Moderation in Oil, Gas and Coal Companies
Get PDFThis study examines the relationship between company growth, profitability, and corporate value, focusing on the role of environmental disclosure as a moderation variable in the oil, gas, and coal sectors. Using data from 15 companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2022, this study applies multiple linear regression analysis to test hypotheses related to the effect of growth and profitability on company value, as well as how environmental disclosures moderate these relationships. The results show that profitability significantly affects the value of the company, confirming that more profitable companies tend to be valued higher in the market. Environmental disclosure also has a significant impact on corporate value, emphasizing the importance of transparency and environmental responsibility. While company growth has no significant relationship with firm value, the interaction between profitability and environmental disclosure to company value is significant, suggesting that the positive effects of environmental disclosure are amplified by firm profitability. These findings offer important insights for stakeholders in making investment decisions and environmentally sound business practices
Meningkatkan Kepatuhan Pajak di Kalangan UMKM: Studi Pada Pemilik Usaha Mikro Kecil dan Menengah di Kabupaten Polewali Mandar
Get PDFThis research aims to examine and analyze the influence of tax determinants on the compliance of individual SME taxpayers in Polewali Mandar. By collecting and analyzing data from respondents in Polewali Mandar, this study explores the relationship between tax knowledge, tax rates, and tax penalties with SME taxpayer compliance. The findings provide valuable insights into understanding the factors affecting taxpayer compliance at the SME level. The results indicate that tax knowledge has a positive but insignificant effect on the compliance of individual SME taxpayers in Polewali Mandar. This emphasizes the importance of enhancing understanding of the tax system from calculating to reporting taxes, as an effort to improve taxpayer compliance. Moreover, the study finds that tax rates have a positive and significant influence on the compliance of individual SME taxpayers in Polewali Mandar. The implementation of regulations regarding Final Income Tax at a rate of 0.5% for SMEs is perceived as a measure that eases tax payments, thereby enhancing taxpayer compliance. Furthermore, tax penalties are proven to have a positive and significant effect on the compliance of individual SME taxpayers in Polewali Mandar. The existence of tax penalties is regarded as a strong incentive to foster discipline in fulfilling tax obligations. By enforcing tax penalties for all violators, it is expected to promote increased taxpayer compliance from payment to tax reporting. This research provides an in-depth understanding of the importance of tax determinant factors in influencing SME taxpayer compliance. Therefore, efforts to enhance tax knowledge, ensure fair tax rates, and enforce strict tax penalties can be effective strategies in improving taxpayer compliance at the individual SME level in Polewali Mandar
Pengaruh Pemahaman Good Governance, Profesionalisme Terhadap Kinerja Auditor Dengan Time Pressure Sebagai Variabel Intervening
Get PDFThis research aims to test and analyze the influence of Understanding Good Governance, Professionalism on Auditor Performance with Time Pressure as an intervening variable. In this research, the author uses an associative approach, the data source used is primary data. The data collection technique used was by distributing questionnaires to 173 auditors who worked in a Medan City Public Accounting Office. The sample determination method was using the Slovin formula. The data analysis techniques used in this research are inner model analysis, inner model analysis and hypothesis testing using Partical Least Square (PLS) software version 4.1. The results of this research show that 1) Understanding Good Governance has no significant effect on Auditor Performance, 2) Understanding Good Governance has a significant effect on Time Pressure, 3) Professionalism has a significant effect on Auditor Performance, 4) Professionalism has a significant effect on Time Pressure, 5) Time Pressure has a significant effect on Auditor Performance, 6) Understanding Good Governance has a significant effect on Auditor Performance through Time Pressure, 7) Professionalism has a significant effect on Auditor Performance through Time Pressure
Systematic Literature Review: Menilik Multi Aspek Implementasi Desentralisasi Fiskal Pemerintah Daerah
No full textNew Public Governance (NPG) dalam lingkup pemerintahan sebagai salah satu praktik sektor publik telah berubah sejak 2 (dua) dekade terakhir. Fenomena tersebut telah memberikan pengaruh yang signifikan pada berbagai aspek sistem pemerintahan daerah yang diakibatkan oleh reformasi Sistem Desentralisasi Fiskal (SDF). Dalam pelaksanaannya, SDF menjadi pijakan pemerintah daerah dalam menetapkan program anggaran atas dasar pelimpahan wewenang dan kekuasaan dari pemerintah pusat. Dampak pelaksanaan yang meliputi multi aspek seperti tata kelola administrasi, tata kelola keuangan, pelayanan publik dan interkoneksi pemerintah pusat dan daerah, telah merefleksikan kebebasan pemerintah daerah yang sebenarnya. Permasalahan tata kelola administrasi publik memiliki dampak yang dominan dibandingkan aspek lainnya, sehingga persoalan ini menjadi penciri kompleksnya permasalahan internal daerah
Apakah Inklusi Keuangan dan Kematangan Digital Mengoptimalkan Pengambilan Risiko Bank?
Get PDFThis study aims to investigate the effectiveness of the implementation of digital financial inclusion and banking digital maturity on the tendency of risk-taking behavior in Indonesian banks. This study highlights the risk-taking behavior that is proxied in default risk, leverage risk, and portfolio risk. This study uses secondary data to conduct a comprehensive content analysis of Indonesian banking companies from 2013 to 2023. Based on the availability of data, 66 banks in Indonesia were selected as the object of the empirical study. The test in this study uses the ordinary least squares model to test the hypothesis, and the feasible generalized least squares model to test the durability of the model used. The findings of this study reveal that the implementation of digital financial inclusion and banking digital maturity have a significant impact on banks' risk-taking behavior. The implementation of appropriate digital financial inclusion can encourage banks to mitigate banks risk-taking behavior, and increasing the digital maturity of banks can encourage banks to be more daring to take risks. These findings have been reinforced with robustness testing, which shows consistent results using different testing models
Pengaruh Work-Life Balance Dan Time Pressure Terhadap Kinerja Auditor
Get PDFThe problem to be investigated in this research is the declining trend in auditor performance at the HGZ Public Accounting Firm. This research aims to analyze the effect of work-life balance and time pressure on auditor performance at the HGZ Public Accounting Firm. The type of research conducted by researchers is ex post facto. HGZ Public Accounting Firm has 60 auditors in total, and the research sample in this study amounted to 51 auditors who were taken by simple random sampling through a lottery drawing. The data collection technique used to obtain data in this research was used in a questionnaire. The data analysis technique used in this research is multiple linear regression, which consists of outer model analysis for instrument validity and reliability and inner model analysis for testing research hypotheses. The results showed that work-life balance had a positive and significant effect on auditor performance, and time pressure had a positive and significant impact on auditor performance. This study concludes that applying work-life balance and high time pressure will improve auditor performance at the HGZ Public Accounting Firm. The research implication that can be given is that the HGZ Public Accounting firm continues to maintain the time pressure policy because this policy is good and updates the work-life balance policy so that auditor performance increases. Two suggestions can be given to future researchers: use comparative causal research in examining auditor performance and look for homogeneous respondents so that the research results can be widely generalized
Pengaruh moralitas dan kepemimpinan kepala desa terhadap kepatuhan wajib pajak bumi dan bangunan
Get PDFThis study aims to determine the effect of the morality and leadership of the village head on the compliance of land and building tax payers in the village of Rimba Jaya, Air Kumbang District, Banyuasin Regency. The type of research used in this study was associative research. The research was conducted in the village of Rimba Jaya, Air Kumbang District, Banyuasin Regency. The population in this study were 956 taxpayers registered at Bapenda Banyuasin. The sampling technique used in this study was (simple random sampling). The data used are primary and secondary data. Data collection methods used were interviews and questionnaires. The data analysis method used in this research is quantitative analysis. The data analysis technique used in this research is validity test, reliability test, classical assumption test, coefficient of determination, multiple linear regression analysis, f test and t test. The results of this study simultaneously show that the morality and leadership of the village head have a significant effect on the compliance of land and building tax payers. Partially, morality has a significant effect on land and building tax payer compliance. Village head leadership does not have a significant effect on land and building tax payer compliance
Analisis Kritis atas Pengakuan Pendapatan Biaya Penyambungan Listrik (Studi Kasus : Perusahaan Listrik Indonesia)
Get PDFThis study aims to look critically at the basis of changes in revenue recognition that occur in electricity connection costs in Indonesian electricity company. This case study focuses on examining the basis for the revenue recognition of electricity connection fees, where the substance of the transaction has not changed, but in terms of the accounting treatment it has undergone several changes. The research object was conducted on the Indonesian electricity company which is a single unit analysis and uses data collection techniques in the form of documentation and interviews. Data collection techniques in the form of documentation are carried out by studying public documents such as Financial Reports and Annual Reports. Meanwhile, the interview used semi-structured with open ends questions. Agency Theory is used as a basis for knowing the logic that influences decisions in preparing accounting policies. The result of the study shows that basically electricity connection is a continuous access so that revenue recognition is carried out over the time. In the prior assessment before implementation of PSAK 72, there was additional criteria which concluded that if the connection was carried out by the company as a result of regulations (laws), then this revenue could not be recognized over the time
Analisis Self Assessment System, Jumlah PKP, dan Penagihan Pajak Terhadap Penerimaan PPN
Get PDFValuel 1Addedl 1Taxl (VAT) is one of the sources of state 1revenue derived from taxes imposed on consumption1 of goods and1 services in1 the customs area which can be taxed gradually in each production line. The non-achievement of the VAT revenue target is |influenced 1by several| factors such as the self-assessment system, the 1number of taxable entrepreneurs (PKP), and tax collection. In addition, the realization of VAT receipts was also not achieved due to the lack of optimal VAT in several KPPs, one of which occurred at KPP Pratama Cibeunying. The purpose of this study is to determine the impact of the Self-Assessment System, the number of taxable entrepreneurs (PKP), Tax Collection and Value Added Tax (VAT) Revenue both at KPP Pratama Cibeunying Bandung in 2018-2021.The sample were assessed byl descriptivel statisticall analysis,l classical assumption testing, 1multiplel llinearl regressionl analysis,l and 1lhypothesisl testing1 using the help of lIBM SPSSl 1 1Statisticsl 26l Software.l l Thel resultsl showed1l thatl thel self-assessmentl systeml (X1), the number of Taxable Entrepreneurs (PKP) (X2), and tax collection (X3) simultaneously had a significantl effectl onl Valuel Addedl Taxl (VAT) revenue. Meanwhile, partially, only the self-assessmentl systeml has a significant influence with a positive direction on VAT receipts and other variables such as the number of Taxable Entrepreneurs and tax collection1 does not have an impact on VAT receipts