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All Journal Jurnal Profiet JURNAL PENDIDIKAN TAMBUSAI EKONOMIKA SYARIAH : Journal of Economic Studies ACCRUALS (Accounting Research Journal of Sutaatmadja) Adz Dzahab : Jurnal Ekonomi dan Bisnis Islam Al-Sharf: Jurnal Ekonomi Islam Shafin: Sharia Finance and Accounting Journal Jurnal Ekonomi Utama (Juria) EKONOMIKA SYARIAH : Journal of Economic Studies Jurnal Bisnis Kompetitif Indonesian Research Journal on Education Transforma: Jurnal Manajemen Kompartemen: Kumpulan Orientasi Pasar Konsumen Fin Synergy: Jurnal Manajemen Keuangan Implikasi: Jurnal Manajemen Sumber Daya Manusia JIFA (Journal of Islamic Finance and Accounting) Jurnal Ilmiah Manajemen Profetik Jurnal Ekonomi dan Bisnis (Jebi)
Illahi, Ilham
Fakultas Ekonomi Dan Bisnis Islam, Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi, Indonesia
Religion Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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PENGARUH KONSERVATISME AKUNTANSI DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE (Studi Kasus Pada Perusahaan Indeks LQ45 Periode 2015-2021) Indah Febriandini; Ilham Illahi
Jurnal Ekonomi dan Bisnis Vol. 1 No. 4 (2023): JEBI: Jurnal Ekonomi dan Bisnis
Publisher : CV. Adiba Aisha Amira

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Abstract

This research aims to find out and analyze how much influence accounting conservatism and audit committees have on tax avoidance. The population in this research is the LQ45 Index companies listed on the Indonesia Stock Exchange (BEI) in 2015-2021, namely 22 companies, using a purposive sampling method. The data used is secondary data obtained from the Indonesian Stock Exchange (BEI) via the Idx website. In this research, 2 independent variables are used, namely Accounting Conservatism and Audit Committee, while the dependent variable is Tax Avoidance. The method used in this research uses Descriptive Statistical Tests, Classical Assumption Tests, multiple regression analysis, determinant coefficient tests and hypothesis tests. The research results prove that the first hypothesis of accounting conservatism has no effect on tax avoidance as evidenced by a large significant value of 0.05, namely 0.721 > 0.05. The second hypothesis shows that the audit committee has a negative effect on tax avoidance as evidenced by a small significant value of 0.05, namely 0.043 < 0.05 and seen from the t value which is negative, the audit committee has a negative effect on tax avoidance. The third hypothesis shows that accounting conservatism and the audit committee together have a significant effect on tax avoidance as evidenced by a significant value of 0.023 < 0.05. The results of the R2 determinant coefficient test show an R square value of 0.712 or 71.2%, this means that the independent variables, namely accounting conservatism and the audit committee, have an influence of 71.2% on the dependent variable, namely tax avoidance, while 28.8% is influenced by other variables.
Pengaruh Samsat Keliling dan Sanksi Pajak Kendaraan Bermotor terhadap Kepatuhan Wajib Pajak di UPTD PPD Sawahlunto Deswandi, Amelia Putri; Illahi, Ilham; Izmuddin, Iiz; Alfin, Aidil
Jurnal Pendidikan Tambusai Vol. 10 No. 2 (2026): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v10i2.38093

Abstract

Penelitian ini bertujuan untuk mengetahui apakah layanan Samsat Keliling dan sanksi pajak kendaraan bermotor berpengaruh terhadap kepatuhan wajib pajak di UPTD PPD Kota Sawahlunto. Penelitian ini dilatarbelakangi oleh masih rendahnya kepatuhan wajib pajak, yang disebabkan oleh sulitnya akses ke kantor Samsat dan kurangnya pemahaman tentang sanksi pajak. Penelitian ini menggunakan metode kuantitatif dengan pendekatan perbandingan sebab-akibat. Sampel terdiri dari 95 orang yang pernah menggunakan layanan Samsat Keliling. Hasilnya menunjukkan bahwa baik layanan Samsat Keliling maupun sanksi pajak secara sendiri-sendiri maupun bersama-sama berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Hasil ini menunjukkan pentingnya peran pemerintah daerah dalam meningkatkan kualitas layanan dan penegakan aturan pajak.
Co-Authors Alfin, Aidil Amri, Cindy Vatika Amsah Hendri Doni Argo Beba Putra Argo Asyari, Asyari Awaluddin Awaluddin Desrianti, Wina Deswandi, Amelia Putri Devitri, Voni Dhani, Putri Rahma Erfi Khairani Fikri, Devisa Amalia Harfandi Harfandi, Harfandi Husna, Nurul Lailatul Amini Iiz Izmuddin Indah Febriandini Maiza, Zikrawahyuni Masri, Waldi Mutia Faranika Nini Sumarni Putra, Argo Beba Putri, Elsafira Putri, Wike Ka Rahma Sucia Regita, Amalia Sanjaya, Tiara Rahmadhani Sartika Dewi Shinta Lerlianti Putri Sumari, Nini sumarni, nini Tessa Okprasari Yulia, Apri Yulita, Ratna ZUWARDI, ZUWARDI