1,720,966 research outputs found
Pengaruh Profitabilitas, Leverage & Likuiditas terhadap Penghindaran Pajak
Full text linkStudi ini bertujuan untuk mengetahui pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Penghindaran Pajak. Studi populasi ini terdiri dari perusahaan industri manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2021 sebanyak 52 perusahaan dan sampel yang digunakan sebanyak 35 perusahaan serta dipilih melalui metode purposive sampling. Penelitian ini merupakan penelitian kuantitatif dengan menguji hipotesis. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh negatif terhadap penghindaran pajak, leverage berpengaruh positif terhadap penghindaran pajak, dan likuiditas tidak berpengaruh terhadap penghindaran paja
BAGAIMANA TATA KELOLA PERUSAHAAN, KARAKTERISTIK PERUSAHAAN DAN KUALITAS AUDIT EKSTERNAL MEMPENGARUHI PENGHINDARAN PAJAK ?
Full text linkPenelitian ini bertujuan untuk mengetahui korelasi antara tata kelola perusahaan, karakteristik perusahaan, dan kualitas audit eksternal dengan penghindaran pajak pada perusahaan sektor energi yang terdaftar di BEI selama tahun 2020-2022. Tata kelola perusahaan dibagi menjadi 4 variabel, yaitu jumlah komite audit, kepemilikan manajerial, jumlah komisaris independen, dan jumlah dewan direksi. Karakteristik perusahaan dibagi menjadi 4 variabel, yaitu profitabilitas, ukuran perusahaan, leverage, dan umur perusahaan. Pengambilan sampel dilakukan dengan metode purposive sampling dan diperoleh 41 perusahaan sektor energi yang sesuai dengan kriteria. Data penelitian dianalisis dengan uji regresi linier berganda. Penelitian ini menentukan bahwa penghindaran pajak tidak dipengaruhi secara signifikan oleh kepemilikan manajerial, umur perusahaan, dan jumlah komite audit. Sementara itu, leverage perusahaan, kualitas audit eksternal, dan jumlah dewan direksi memiliki pengaruh positif terhadap penghindaran pajak. Kemudian, profitabilitas perusahaan, ukuran perusahaan, dan jumlah dewan komisaris independen memiliki pengaruh negatif terhadap penghindaran pajak. Penelitian selanjutnya disarankan untuk menggunakan lebih banyak sektor perusahaan sebagai objek penelitian dan menambah periode tahun yang digunakan sebagai objek penelitian. Kemudian, menggunakan pengukuran penghindaran pajak selain ETR, yaitu metode CETR
LITERASI KEUANGAN : MAMPUKAH MEMODERASI HUBUNGAN LITERASI PERPAJAKAN TERHADAP PERILAKU KONSUMTIF ?
Full text linkPenelitian ini dilaksanakan untuk mengetahui hubungan antara literasi perpajakan dan perilaku konsumtif dengan dimoderasi literasi keuangan pada mahasiswa jurusan akuntansi Universitas Ciputra Surabaya. Pengambilan sampel dilakukan dengan menggunakan purposive sampling method, sehingga diperoleh sejumlah 97 sampel yang memenuhi kriteria penelitian. Hasil dari penelitian ini mengindikasi literasi perpajakan tidak mampu memberikan pengaruh terhadap perilaku konsumtif mahasiswa. Namun, dengan adanya literasi keuangan mampu memperkuat hubungan pengaruh literasi perpajakan terhadap perilaku konsumtif mahasiswa menjadi negatif dan signifikan. Penelitian selanjutnya dapat menggunakan populasi yang lebih luas, yaitu lebih dari satu universitas untuk memperbanyak sampel yang mampu dikumpulkan agar hasil menjadi lebih akurat. Penambahan variabel-variabel lain yang berhubungan dengan perilaku konsumtif mahasiswa juga dapat dilakukan untuk memperluas hasil penelitian
The Critical Role Of Accounting Mentality In Enhancing Land And Building Tax (PBB) Compliance
Full text linkThis study aims to identify the factors influencing taxpayer compliance in paying Land and Building Tax (PBB) in Malang, Yogyakarta, and Denpasar. A closed-ended questionnaire was used in this study to investigate to find out how tax payer’s tax literacy, accounting mentality, and views on sanctions influence their tax compliance behavior. The influence of accounting mentality on PBB compliance remains underexplored. Existing research has yet to provide a comprehensive understanding of this relationship, leaving a clear opportunity for further investigation. Through a multiple linear regression of 258 respondents, this study found that accounting mentality has the most significant influence on PBB compliance. In addition, tax literacy and perception of tax sanctions also have a positive and significant impact. These findings have practical implications for city governments in efforts to improve PBB compliance through increasing tax literacy, strengthening accounting mentality, and enforcing strict and fair tax sanctions. Theoretically, these findings support the Theory of Planned Behavior, where tax literacy, accounting mentality, and perception of tax sanctions can influence taxpayer compliance behavior. This research also contributes to the existing literature by providing up-to-date findings on the relationship between these variables in the context of PBB compliance
THE EFFECT OF TAX KNOWLEDGE AND TAX SANCTIONS ON TAXPAYER COMPLIANCE OF PERSONAL ENTREPRENEURS IN THE STATIONERY SECTOR
Full text linkTax is one of the national incomes owned by Indonesia. Tax will later be used to build and develop the existing infrastructure in Indonesia. Tax is an obligation for citizens who are registered as individual taxpayers. One way to be a good citizen is to pay taxes on time. However, there are still many taxpayers who have not complied with their tax obligations. There are several factors that affect the compliance of individual taxpayers, such as knowledge of taxation and tax sanctions. The purpose of this study is to determine the effect of knowledge of taxation and tax sanctions on individual taxpayer compliance among stationery entrepreneurs. The population in this study are stationery entrepreneurs on the island of Java. The sample taken is 50 respondents through a questionnaire. The research method used is multiple linear regression. The results of the study indicate that tax knowledge does not affect taxpayer compliance, while tax sanctions affect taxpayer compliance
PERAN MEDIASI TAX AWARENESS DAN TAX KNOWLEDGE TERHADAP HUBUNGAN TAX REGULATION DAN TAX DIGITAL (VAT) TERHADAP TAX COMPLIANCE : STUDI PADA UMKM
No full textKebijakan kenaikan Pajak Pertambahan Nilai (PPN) dari 11% menjadi 12% pada tahun 2025 dipandang penting karena dapat memengaruhi kepatuhan pajak Usaha Mikro, Kecil, dan Menengah (UMKM). Penelitian ini memiliki kebaruan dengan menguji peran regulasi pajak dan digitalisasi PPN (VAT) terhadap kepatuhan UMKM dalam konteks kebijakan PPN terbaru, serta menganalisis peran mediasi pengetahuan dan kesadaran pajak. Survei kuesioner tertutup digunakan pada 157 pelaku UMKM di Jawa Timur, dan data dianalisis menggunakan Partial Least Squares – Structural Equation Modeling (PLS-SEM) melalui SmartPLS 4.0.9.9. Hasil penelitian menunjukkan bahwa regulasi pajak dan digitalisasi berpengaruh positif signifikan terhadap kepatuhan pajak, sedangkan pengetahuan dan kesadaran pajak tidak berperan signifikan sebagai variabel mediasi. Temuan ini menegaskan bahwa keberhasilan kebijakan PPN 12% lebih ditentukan oleh regulasi yang jelas dan sistem digital yang efektif. Kontribusi utama penelitian ini adalah menyediakan bukti empiris terbaru mengenai kepatuhan UMKM. Implikasi praktisnya adalah perlunya regulasi yang lebih jelas dan sistem digital yang lebih efektif bagi UMKM
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
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