47 research outputs found
ANALISIS KEPATUHAN PAJAK: DAMPAK ETIKA, KONTROL PERILAKU DAN PENGETAHUAN WAJIB PAJAK
Get PDFThe purpose of this study is to determine the influence of ethics, behavior control and knowledge of tax professional on tax compliance, that’s because tax compliance in Indonesia is still low. The variables and the measurement used in this study are addopted from some previous research such as Astuti & Panjaitan (2017), Husnurrosyidah & Suhadi (2017), Putra (2017), Rahayu (2017), Sudrajat & Ompusunggu (2015), Zuhdi et al., (2015), Tarmidi & Waluyo (2014), Alvin (2014), Damayanti & Martono (2018), Cahyonowati et al., (2012) with minor modifications. One hundred tax professionals as taxpayer representatives in KPP Pratama Jakarta Cengkareng has been the sample of this research by convenience sampling method. Structural Equation Modeling (SEM) by SmartPLS3 used for analyzed variables data of this study. The results showed that ethics, behavior control and knowledge have positive influence on tax compliance.These empirical results explain that tax payer or tax professional can be tax payer compliance when have a good ethics, behavior control and good tax knowledge, these also can be information to Government for increasing tax compliance in Indonesia.Key Words : tax compliance, ethics, behavior control, knowledg
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK, DENGAN PENDEKATAN PERILAKU DAN ETIKA (Studi Empiris Pada Perusahaan PMA Yang Terdaftar Di Kanwil DJP Jakarta Khusus)
Get PDFThe purpose of this research is examine the factors that affect tax compliance, with the approach Theory of Planned Behavior (TPB) and ethics. The fact that tax compliance is still low in Indonesia, including foreign investment companies (PMA). Variables used for this research based on some previous research such as Schifter and Ajzen (1985), Ajzen (1991), Recker (1994), Hanno and Violette (1996), Blanthorne (2000), Bobek and Hatfield (2003) Ajzen and Fishbein (2005), Trivedi et. al. (2005), Mustikasari (2007), Hutagaol (2007), Harinurdin (2009), Wangsa (2009), Ernawati and Purnomosidhi (2011), and Damayanti (2012) with slight modification. The samples of this research consisted of one hundred and fifty tax professional as a representative of foreign investment company (PMA) in Kanwil DJP Jakarta Khusus. Structural Equation Modeling (SEM) was used for data analysis. The result showed that ethics of tax professional as PMA representative contributes a significant positive to tax compliance. The empirical results show that in order to improve tax compliance behavior of taxpayers, ethics in environment must continue to growed, Directorate General of Taxation can conduct a psychological approach to the taxpayer in order to further improve compliance in implementing their taxatio
Gender Analysis on the Effect of Tax Incentives, Tax Knowledge, and the Application of the E-Filing System on Tax Compliance (Survey of MSMEs in Bekasi City)
No full textThe purpose of this research is to examine and analyze the differences and influence of tax incentives, tax knowledge, and the implementation of e-filing system on tax compliance from the point of view of male and female gender as an update from previous research. The population of this study is taxpayers who are MSME players in Bekasi city. The data collection method was carried out by distributing questionnaires to MSME taxpayers. The sample in this study used a simple random sampling method. The data processing technique uses Structural Equation Modeling (SEM) using SmartPLS 3.0. The results showed that 1) there is no difference in the effect of tax incentives on tax compliance from the point of view of male and female gender, this is because taxpayers who are male or female MSME players during the covid-19 pandemic have not received the benefits of tax incentives directly and have not fully participated in education related to information about tax incentives. 2) there are differences in the effect of tax knowledge on tax compliance, where male gender has a positive and significant effect while female gender has no effect. Male have more responsibility than female in working or running a business, especially during the covid-19 pandemic. MSME taxpayers with male gender in Bekasi city already have sufficient knowledge of tax law and administration in carrying out tax reporting. 
Effective Tax Rate: Dampak Leverage, Capital Intensity Ratio Dan Kepemilikan Institusi
Get PDFThe purpose of this study is to analysis impact of leverage, capital intensity ratio, and institutional on effective tax rate. As knowed that effective tax rate is tax cost effective for entity and management as agent should know what factors can have an impact on these cost. Using mining companies listed on the Indonesia Stock Exchange in 2014-2020 as a sample, this study found a negative effect of the capital intensity ratio on the effective tax rate, while leverage and institutional ownership were not found to have a significant impact. These results explain that the high value of fixed assets has an influence on the total tax cost, with depreciation costs that can be deducted in calculating taxable income according to Article 11 of the Income Tax La
Performance of Commission Recipient: Impact of Discipline, Motivation, Training and Incentive
Get PDFThis study aims to determine the impact of discipline, motivation, training and incentives on the performance of commission recipient drivers. As knew that Human Resources have an important role for the sustainability of the company, including the driver as a marketing in the transportation companies. Adopted some prior research for measurement of variables and hypothesis development such as Al-Belushi and Khan (2017), Pawirosumarto et al. (2017), Nabi et al. (2017), and Khan et al. (2014), Salem and Abdien (2017), Sharma (2016), Groen et al. (2016), Kumara and Utama (2016), Hatane (2015), Falola et al. (2014), Kuzu and Ozilhan (2014), Hameed et al. (2014), Bhat (2013) e-questionnaire developed and with snowballing method collected 94 data’s from taxi driver as the respondent. The results showed that discipline and motivation have a positive impact on performance significantly but training and incentive as a company policy to tax driver are not. These result is great information for the transportation companies to be applied to the driver's recruitment and managing the policy of the driver. Keywords: Performance, Discipline, Motivation, Training, Incentive DOI: 10.7176/JRDM/52-0
SOCIALIZATION OF SHARIAH BASED INVESTMENT; TECHNICAL, BENEFIT, AND FUTURE ECONOMIC (ENTREPRENEUR AT PERMAI IN PENANG ISLAND)
Get PDFIndonesia's economic development is greatly influenced by its migrant workers, who play a crucial role in protecting the nation from recession by contributing to the inflow of foreign currency. Despite their significant contributions, the government has shown limited concern for their support, and many Indonesians remain unaware of their impact. This paper explores the feasibility of financing Indonesian personnel to work abroad, comparing conventional and Islamic lending models. Malaysia has been a pioneer in developing Islamic finance, particularly through the introduction of the Shariah Index (SI) on April 17, 1999, by Bursa Malaysia (formerly the Kuala Lumpur Stock Exchange). The Shariah Advisory Council (SAC) designated 276 Main Board companies as Shariah-compliant securities, forming the core of the Bursa Malaysia SI, which serves as a benchmark for investors adhering to Islamic principles. Islamic finance in Malaysia has evolved beyond an alternative to conventional finance, becoming increasingly appealing to all Malaysians, with the Islamic capital market now accounting for 58% of the total capital market. This study also highlights the urbanization of human resources across borders, particularly in the Indonesian Community Association (PERMAI) in Pulau Penang, Malaysia, which includes expatriates, businessmen, lecturers, students, and workers contributing to both domestic and international economies
Examining The Mediating Role of Tax Avoidance in the Determinants of Earnings Management in Manufacture Listed Companies
Get PDFThis study examines the effect of managerial ownership, transfer pricing, and company size on earnings management, with tax avoidance as a mediating variable, in manufacturing companies listed on the Indonesia Stock Exchange during 2020-2023. This research uses a quantitative approach with a causal-comparative design. The purposive sampling method was used to select 42 companies, resulting in 168 company-year observations. The data were analyzed using panel data regression with Random Effect Model (REM) based on Chow, Hausman, and LM tests. The results show that only transfer pricing has a significant and positive effect on earnings management, while managerial ownership and firm size do not show a significant effect. In addition, tax avoidance significantly strengthens the relationship between transfer pricing and earnings management but weakens the relationship between managerial ownership and firm size. These results imply that firms tend to manipulate earnings through strategic transfer pricing, especially if accompanied by aggressive tax avoidance. The novelty of this study lies in integrating tax avoidance as a mediating factor in the agency theory framework to explain earnings management practices in emerging markets such as Indonesia
The Influence of Institutional Ownership and Foreign Ownership on Tax Avoidance with Audit Quality as a Moderation Variable
No full textObjective: This research was conducted with the aim of examining how institutional ownership, foreign ownership, and audit quality can influence tax avoidance practices.
Time and Place of Research: Consumer Goods Sector Manufacturing Companies listed on the Indonesia Stock Exchange in 2018-2022
Methods: This research involved a sample of 72 manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange. The object of study used is company financial data from 2018 to 2022. There are 370 pieces of data in this research population. This research selects samples by selecting data from panels so that the number of data that can be used as a sample is 125. In this research, the analysis technique used is EVIEWS 13 software.
Conclusion: Institutional ownership has a negative effect on tax avoidance, foreign ownership has a positive effect on tax avoidance, audit quality moderates institutional ownership on tax avoidance, audit quality does not moderate foreign ownership on tax avoidance
Analisis Pendapatan Asli Daerah Kota & Kabupaten di Jawa Barat
No full textLocal revenue through Regional Original Revenue (PAD) is a very important revenue component for local governments, because it is related to the regional development process. The higher the PAD, the better the development will be, such as economic growth, poverty reduction and unemployment and the HDI will increase. Therefore, local taxes must be managed professionally and transparently in order to optimize and try to increase their contribution to the regional revenue and expenditure budget through PAD. The purpose of this study is to analyze where the sources of local revenue of cities and districts in West Java Province come from. With a unit of analysis of 135 data from 27 regencies / cities in West Java in 2018-2022, using multiple linear regression analysis, this study found a positive contribution from hotel tax, restaurant tax and billboard tax on local revenue of cities and districts in West Java province, while the contribution of entertainment tax was not significant
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK, DENGAN PENDEKATAN PERILAKU DAN ETIKA (Studi Empiris Pada Perusahaan PMA Yang Terdaftar Di Kanwil DJP Jakarta Khusus)
Get PDFThe purpose of this research is examine the factors that affect tax compliance, with the approach Theory of Planned Behavior (TPB) and ethics. The fact that tax compliance is still low in Indonesia, including foreign investment companies (PMA). Variables used for this research based on some previous research such as Schifter and Ajzen (1985), Ajzen (1991), Recker (1994), Hanno and Violette (1996), Blanthorne (2000), Bobek and Hatfield (2003) Ajzen and Fishbein (2005), Trivedi et. al. (2005), Mustikasari (2007), Hutagaol (2007), Harinurdin (2009), Wangsa (2009), Ernawati and Purnomosidhi (2011), and Damayanti (2012) with slight modification. The samples of this research consisted of one hundred and fifty tax professional as a representative of foreign investment company (PMA) in Kanwil DJP Jakarta Khusus. Structural Equation Modeling (SEM) was used for data analysis. The result showed that ethics of tax professional as PMA representative contributes a significant positive to tax compliance. The empirical results show that in order to improve tax compliance behavior of taxpayers, ethics in environment must continue to growed, Directorate General of Taxation can conduct a psychological approach to the taxpayer in order to further improve compliance in implementing their taxation . Keywords: Theory of Planned Behavior, Ethics, Tax Complianc
