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All Journal Jurnal Riset Akuntansi Soedirman
Safiq, Muhamad
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Economics, Econometrics & Finance

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PENGARUH INSENTIF PAJAK, LEVERAGE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI DI BURSA EFEK INDONESIA TAHUN 2017-2020 Yolanda, Herlina; safiq, muhamad
Jurnal Riset Akuntansi Soedirman Vol 3 No 2 (2024): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2024.3.2.15517

Abstract

This study aims to examine the influence of tax incentives, leverage, company size, and profitability on accounting conservatism. The technique used in this research is quantitative method and purposive sampling. The data used in this study are secondary data in the form of financial statements of the company from the site of the Indonesia Stock Exchange in the years 2017-2020. for the data analysis used is a multiple linear regression analysis using the tools of SPSS version 25. The results of the analysis of this study are (1) tax incentives have a significant effect on accounting conservatism. (2) leverage has a significant effect on accounting conservatism. (3) the size of the company has a significant effect on accounting conservatism. (4) profitability has no significant effect on accounting conservatism. Furthermore, tax incentives, leverage, company size, and profitability together affect accounting conservatism significantly.
Analysis of Factors That Influence MSME Tax Reporting Compliance with the Regulation of Government Facility Number 23-2018 During the Covid Era Agustin, Irlaina; Safiq, Muhamad
Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.1.17730

Abstract

The aims of this study is to determine the influence factor of the tax reporting compliance of MSME taxpayers with the regulation of government number 23 of 2018 during the covid-19 pandemic in order to fulfilling their tax obligations. The population of this research are the MSME that located in Bekasi Regency, registered as taxpayer on KPP Praatma Cibitung, KPP Pratama Cikarang Selatan, and KPP Pratama Cikarang Utara. The repondents in this study were 100 samples that collected using the purposive sampling by distributing questionnaire. Structural Equation modelling (SEM) is the method used to analyze the data obtained in this research. The result of this research prove that the tax rate is not influence the tax reporting compliance of MSME taxpayers on Bekasi Regency, meanwhile tax authorities’ service and tax knowledge had positive significant influence to tax reporting compliance of MSME taxpayers during covid-19 pandemic on Bekasi Regency.
Co-Authors Agustin, Irlaina Darmawan, Patricia Paula Yolanda, Herlina