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All Journal Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Pengabdian Mandiri Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Eduvest - Journal of Universal Studies Jurnal Ilmu Administrasi Publik

Biettant, Rubiatto

Fakultas Ekonomi Dan Bisnis Universitas Trisakti, Jakarta

Author-ID : 1091737

Aerospace Engineering Humanities Computer Science & IT Economics, Econometrics & Finance Health Professions Languange, Linguistic, Communication & Media Neuroscience Public Health Social Sciences Other

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PENGARUH CORPORATE GOVERNANCE DAN RETURN ON ASSET TERHADAP TAX A VOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012—2014 Rubiatto Biettant
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 10 No. 1 (2015): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study was to determine the effect of corporate governance and return on assets against tax avoidance in manufacturing companies on the BEI in 2012-20;4. The research data was obtained from the company's annual finance report on the Indonesian stock exchange website. The samples are 34 companies mwmfacturing sector listed on the Stock Exchange in 2012-2014. Sampling technique used is purposive sampling. This study uses linear regression analysis. The results showed that corporate governance has not significant effect on tax avoidance. The results show that corporate governance and return on assets have a significant effect on tax avoidance

PENGARUH PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN VARIABEL INTERVENING KEPUASAN WAJIB PAJAK Marieta Ariani; Rubiatto Biettant
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 13 No. 1 (2018): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study was to determine the effect of formal taxpayer knowledge and awareness of taxpayers on motor vehicle taxpayer compliance at the SAMSAT POLDA office in West Jakarta. The data used are primary data by distributing questionnaires to Motor vehicle taxpayers registered at the SAMSAT POLDA Office in West Jakarta. The population that will be the object of research is all motorized taxpayers registered at the POLDA SAMSAT office in West Jakarta until the period of December 2017. The sampling technique used is accidental sampling. This study uses the Structural Equation Model method. The results showed that the service of the tax authorities had a positive and significant effect on motor vehicle taxpayer compliance and the satisfaction of taxpayers had a positive and significant effect on motor vehicle taxpayer compliance. The results of this study also concluded that the tax authorities' service had a positive and significant effect on motor vehicle taxpayer compliance through taxpayer satisfaction.

Co-Authors Andrian, Prima Dedi Ariani, Marieta Bieattant, Licke Charlie Charlie Dewi, Julianti Eka Pujianthi Fahmi Alvin Maulana Hotman Tohir Pohan Marieta Ariani Miftah Syahdila Rakendro Wijayanto Sugondo, Liem Yan Syamsurizal Syamsurizal

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Journal : Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik