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Ingra Sovita
Universitas Dharma Andalas, Padang
Economics, Econometrics & Finance

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Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Roda Dua Di Daerah Terluar, Tertinggal, Terdepan (3T) (Studi Kasus Kecamatan Sikakap Kab. Kepualaun Mentawai) Dzaki Akbar Ramadhan Khamel; Ingra Sovita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.719

Abstract

The purpose of this study was to analyze Taxpayer Awareness, Tax Knowledge and Tax Sanctions on Taxpayer Compliance of two-wheeled motorized vehicles in disadvantaged, outermost, foremost (3t) areas (Case Study of Sikakap District, Kepulauan Mentawai). Based on the research results, the following four things were concluded. First, Taxpayer Awareness has a positive and significant effect on taxpayer compliance for two-wheeled motorized vehicles in the outermost, leading and disadvantaged areas (3T) with a significant value of 0.009 < 0.05. Second, Tax Knowledge has a positive and significant effect on Taxpayer compliance with two-wheeled motorized vehicles with a significant value of 0.021 < 0.05. Third, Tax Sanctions have a positive and significant effect on Taxpayer compliance for two-wheeled motorized vehicles with a significant value of 0.01 < 0.05. Fourth, research results using the F test showed that simultaneously Taxpayer Awareness, Taxpayer Compliance, Tax Sanctions had a positive effect on Taxpayer compliance with two-wheeled motorized vehicles with a significant value of 0.000 and a calculated F value of 418,483 > F table 17,750
Analisis Pengaruh Profitabilitas, Likuiditas, Leverage, Dan Tax Avoidance Terhadap Pengungkapan Islamic Social Reporting (ISR) ( Studi Kasus Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index 70 (JII70) Tahun 2018 - 2022 ) Zahra Amri; Ingra Sovita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.787

Abstract

This study aims to determine the effect of profitability, liquidity, leverage, and tax avoidance on the disclosure of Islamic Social Reporting (ISR) in companies listed on the Islamic Index 70 (JII70) in 2018-2022). This type of research uses quantitative research and the data used is secondary data. This research sampling technique used purposive sample technique and obtained 140 samples consisting of 28 companies listed on the Jakarta Islamic Index 70 (JII70) in 2018-2022. The data analysis technique of this study used multiple linear analysis techniques with the help of the SPSS version 21 program. The results of this study indicate that partially profitability has a positive and insignificant effect on the disclosure of Islamic Social Reporting (ISR). Liquidity has a positive and insignificant effect on the disclosure of Islamic Social Reporting (ISR). Leverage has a positive and significant effect on the disclosure of Islamic Social Reporting (ISR) and tax avoidance has a positive and significant effect on the disclosure of Islamic Social Reporting (ISR). Simultaneously, all variables have a positive and significant effect on the disclosure of Islamic Social Reporting (ISR).
Co-Authors Dzaki Akbar Ramadhan Khamel Zahra Amri