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Oktaviani, R. Meita
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Economics, Econometrics & Finance

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DETERMINAN TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2014 Adi Ardiyanto, 12.05.52.0202; Oktaviani, R. Meita
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

Tax avoidance is mostly done by the taxpayer because it is legal. There are several factors, the Institutional Ownership, Proportion Of Independen Commissioners, Quality Audits, Committee Audits, ROA, Corporate Risk. This research was conducted at the companies listed on the Stock Exchange in the observation period 2012-2014. Sampling method used was purposive sampling method with a sample of 66 companies during the observation period fro 2012 to 2014 in a row for a total of 198 samples. Relationship and (or) influence between variable is described by using multiple regression analysis. Based on the results of multiple linear regression analysis, the results showed that the variables that affect negatively the committee audits, ROA, while the positive effect the proportion of independen commissioners, quality audit, and institutional ownership, the corporate risk not effect of tax avoidance that do manufacturing companies listed in Indonesia Stock Exchange observation period 2012-2014.Keywords: Institutional Ownership, Proportion Of Independen Commissioners, Quality Audits, Committee Audits, ROA, Corporate Risk, Tax Avoidance
FAKTOR - FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK (Studi Kasus Wajib Pajak Orang Pribadi Di KPP Semarang Barat) Ayu Ir Sutrisni, 12.05.52.0032; Oktaviani, R. Meita
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine and analyze the tax administration system, e-filling system, and taxpayer’s awarenes on income tax with tax compliance as intervening. The population in this study is the individual taxpayer in the region of KPP Pratama Semarang Barat. Sampling was done by purposive sampling technique. The number of samples was determined as many as 125 people from the number of individual taxpayers who are on KPP SemarangBarat. Data analysis techniques used in this research is the technique of multiple regression analysis. Finding of this research indicated the tax administration system and e-filling system not influential toward taxpayer compliance, while taxpayer’s awarenes influential toward taxpayer’s compliance.Keywords: Administration System, E-filling System, Taxpayer’s Awarenes, Taxpayer’s Compliance
Co-Authors Adi Ardiyanto, 12.05.52.0202 Ayu Ir Sutrisni, 12.05.52.0032