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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Riset Akuntansi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Akuntansi dan Bisnis JABI (Jurnal Akuntansi Berkelanjutan Indonesia) JASS (Journal of Accounting for Sustainable Society) wacana equiliberium (jurnal pemikiran penelitian ekonomi) TSARWATICA (Islamic Economic, Accounting, and Management Journal) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Journal of Taxation Analysis and Review Smart Dedication: Jurnal Pengabdian Masyarakat
Indah Umiyati
STIE Sutaatmadja
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences

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THE INFLUENCE OF RESTAURANT TAX KNOWLEDGE, TAXPAYER AWARENESS, QUALITY OF SERVICE, ADMINISTRATIVE SANCTIONS, TOTAL BILLINGS AND FINANCIAL STATEMENTS ON RESTAURANT TAX PAYING COMPLIANCE IN SUBANG CITY Yuli Maelani; Indah Umiyati; Bambang Sugiharto
JTAR (Journal of Taxation Analysis and Review) Vol 3 No 1 (2022): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v3i1.1201

Abstract

The purpose of this study was to determine the effect of restaurant tax knowledge, taxpayer awareness, service quality, administrative sanctions, number of bills and preparation of financial statements on compliance with paying restaurant taxes in the city of Subang. The model used is a quantitative approach. The sample in this study were restaurant entrepreneurs. The data collection instrument used primary and secondary data. Primary data was obtained by using a questionnaire or questionnaire, ordinal scale, Likert scale and ratio scale, while secondary data was obtained from the Regional Revenue Agency. The analytical method used is the validity test, reliability test, normality test and Mann Whitney test. The results of the Mann Whitney test show that the variables of restaurant tax knowledge, awareness of restaurant taxpayers, service quality, administrative sanctions, and preparation of financial statements have no effect on compliance with paying restaurant taxes, while the number of bills has a negative effect on compliance with paying restaurant taxes.
EFFECT OF LEVERAGE, PROFITABILITY, INTENSITY OF FIXED ASSETS, INVENTORY INTENSITY AND INDEPENDENT COMMISSIONER ON TAX AGGRESSIVENESS (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2015 – 2019) Erlina Erlina; Indah Umiyati; Sri Mulyati
JTAR (Journal of Taxation Analysis and Review) Vol 3 No 1 (2022): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v3i1.1205

Abstract

This study aims to examine whether there is a relationship between Leverage, Provitability, Fixed Asset Intensity, Inventory Intensity and Independent Commissioner on Tax Aggressiveness. This research was conducted by examining the annual reports of manufacturing companies listed on the Indonesian stock exchange for the period 2015 – 2019. The research method used in this study is a causal associative quantitative study. Hypothesis testing using the Econometric Views (E-Views) application The results show that leverage, fixed asset intensity, inventory intensity and independent commissioners have a positive effect on tax aggressiveness, while profitability has a negative effect on tax aggressiveness.
THE INFLUENCE OF TAX INCENTIVES, TAXPAYER AWARENESS AND TAX SERVICE QUALITY ON UMKM TAXPAYER COMPLIANCE DURING THE PANDEMIC (Case Study on SME Taxpayers in the Subang Region) Intan Cynthia; Indah Umiyati; Asep Kurniawan
JTAR (Journal of Taxation Analysis and Review) Vol 3 No 1 (2022): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v3i1.1206

Abstract

This study aims to determine the effect of tax incentives, taxpayer awareness and quality of tax services on MSME taxpayer compliance during the pandemic in the Subang area. This study uses quantitative methods. The data source of this research is the primary data source. Types of primary data using a questionnaire. This questionnaire was given to MSME taxpayers in the Subang area. Based on the sampling method, it uses quota sampling with a total of 102 respondents. The results show that tax incentives have no effect on taxpayer compliance, taxpayer awareness affects taxpayer compliance, tax service quality affects taxpayer compliance, tax incentives, taxpayer awareness, tax service quality affects taxpayer compliance.
THE EFFECT OF TAX SERVICE QUALITY, TAX SANCTIONS, TAXPAYER AWARENESS AND THE USE OF TAX INCENTIVES ON TAX COMPLIANCE (Case Study on MSME Taxpayers in Subang District) Lina Putri Selina; Indah Umiyati; Icih Icih
JTAR (Journal of Taxation Analysis and Review) Vol 2 No 2 (2022): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v2i2.1210

Abstract

This study aims to determine the effect of tax service quality, tax sanctions, taxpayer awareness and the use of tax incentives on tax compliance with a case study on MSME taxpayers in Subang Regency. This study uses quantitative methods using primary data. Data collection techniques used questionnaires that were distributed online and offline. The population in this study are taxpayers who have MSME businesses located in Subang Regency. The sampling technique used was non- probability sampling using accidental sampling procedure with a total of 103 respondents. The data test analysis technique in this study uses data quality analysis consisting of validity and reliability tests, logistic regression tests, hypothesis testing using the Wald test (partial t test) and the Omnibus test of model coefficient (simultaneous f test). The results show that simultaneously the quality of tax services, tax sanctions, and taxpayer awareness have no significant effect on tax compliance. The use of tax incentives has a significant effect on tax compliance. However, simultaneously the quality of tax services, tax sanctions, taxpayer awareness and the use of tax incentives can simultaneously affect tax compliance.
COMPARISONAL ANALYSIS OF TAX AVOIDANCE PRACTICES BEFORE AND AFTER THE IMPLEMENTATION OF CUTTING CORPORATE INCOME TAX RATES (Empire Study on Manufacturing Companies Listed on Idx For The 2019-2020 Period) Muhammad Rafli Gindara; Indah Umiyati
JTAR (Journal of Taxation Analysis and Review) Vol 3 No 2 (2023): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v3i2.1214

Abstract

This study aims to compare the practice of corporate tax avoidance before and after the implementation of corporate income tax cuts. The research method used is comparative research with a quantitative approach. There are two stages of testing used in this study, namely descriptive statistical analysis to explain the highest value, lowest value, average and standard deviation and the Wilcoxon Signed Rank Test used to compare tax evasion practices before and after tariff changes using the Book Tax Defarance measurement. (BTD). The data used is secondary data obtained from the official website of the Indonesia Stock Exchange. The results showed that there was no difference in tax avoidance practices before and after cutting corporate income tax rates. This is in accordance with the Theory of Planned Behavior in fulfilling tax obligations, each taxpayer will determine the attitude of being a compliant taxpayer or not in accordance with a subjective assessment of the changes in government regulations.
FACTORS AFFECTING THE PERCEPTION OF TAX EVASION AND ITS IMPACTS ON THE PERCEPTION OF TAX COMPLIANCE (Case Study on Accounting Students in West Java) Rindianti Rindianti; Indah Umiyati; Bambang Sugiharto
JTAR (Journal of Taxation Analysis and Review) Vol 4 No 1 (2023): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v4i1.1219

Abstract

This study aims to determine the effect of Philosophy of Ethics, Religiosity, Understanding of Taxation, and Love of Money on Perceptions of Tax Evasion and Their Impact on Tax Compliance among students majoring in accounting in West Java. This study uses primary data, namely a questionnaire in the form of a Google form. This research has a population of students majoring in accounting in West Java and the sample is non-probability sampling with purposive sampling technique. As well as in this study using a quantitative approach, data analysis used by path analysis. The results showed that partially (t test) the Ethical Philosophy (Relativism), Religiosity, and Understanding of Taxation variables had no effect on Perceptions of Tax Evasion. Perceptions of tax evasion have no effect on perceptions of tax compliance. However, the Ethical Philosophy (Idealism) and Love of Money variables influence the perception of tax evasion. The simultaneous results (f test) show that ethical philosophy, religiosity, understanding of taxation, love of money have an indirect effect on perceptions of tax compliance through perceptions of tax evasion.
THE EFFECT OF THIN CAPITALIZATION, EXECUTIVE CHARACTER AND FIRM SIZE ON TAX AVOIDANCE (Empirical Study on Property, Real Estate and Construction Companies Listed on the Indonesia Stock Exchange 2016-2020) Muhammad Rafli Gindara; Indah Umiyati; Sri Mulyati
JTAR (Journal of Taxation Analysis and Review) Vol 4 No 1 (2023): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v4i1.1222

Abstract

The purpose of this study was to examine the effect of thin capitalization, executive character and firm size on tax avoidance. This study uses a population of construction and real estate companies listed on the Indonesia Stock Exchange for the period 2016 – 2020. The sampling method used is purposive sampling. Hypothesis testing used in this study used panel data regression analysis. The research method used in this research is a quantitative research. Hypothesis testing using the E Views 9 application. The results show that the Thin Capitalization variable has a positive effect on tax avoidance, while the executive character and company size variables have no effect on tax avoidance.
THE EFFECT OF TAX AVOIDANCE, INTELLECTUAL CAPITAL, AND REAL EARNING MANAGEMENT ON FIRM VALUE Neng Susan Nurjanah; Indah Umiyati; Icih Icih
JTAR (Journal of Taxation Analysis and Review) Vol 4 No 2 (2024): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v4i2.1224

Abstract

The study aimed to determine the effect of tax avoidance, intellectual capital, and real earning management on firm value in consumer goods industrial sector companies listed on the Indonesia Stock Exchange in 2019-2021. This type of research is quantitative research. This study uses secondary data sourced from the official website of the Indonesia Stock Exchange, namely www.idx.co.id/. The population in this study are consumer goods industrial sector companies listed on the Indonesia Stock Exchange in 2019-2021, totalling 80 companies. The sampling method used is purposive sampling method. Based on predetermined criteria, a sample of 34 companies. The data analysis method used is descriptive statistical analysis, classical assumption test, multiple linear regression test, partial test, simultaneous test and coefficient of determination with SPSS 22 analysis tool. The result of this study indicate that (1) tax avoidance has no effect on firm value, (2) intellectual capital has a negative effect on firm value, (3) real earning management has a positive effect on firm value, and (4) tax avoidance, intellectual capital and real earning management jointly affect the value of the company.
THE EFFECT OF PROFITABILITY AND CORPORATE GOVERNANCE ON TAX AVOIDANCE (Empirical Study on Mining Companies and Basic Industry and Chemical Companies Listed on the Indonesia Stock Exchange for the period 2016 - 2020) Ineu Dewi Santika; Indah Umiyati; Sri Mulyati
JTAR (Journal of Taxation Analysis and Review) Vol 4 No 2 (2024): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v4i2.1225

Abstract

The purpose of this study is to examine the effect of profitability and corporate governance on tax avoidance. Corporate governance in this study is measured by proxy independent commissioners, audit quality, and managerial ownership. This study uses a population of Mining Companies and Basic Industry and Chemical Companies Listed on the Indonesia Stock Exchange for the period 2016 - 2020. The method of determining the sample used is purposive sampling. Hypothesis testing used in this study used panel data regression analysis. The results of this study indicate that the variables of profitability and managerial ownership have a significant positive effect on tax avoidance, while the independent commissioner and audit quality variables have no significant effect on tax avoidance.
PENGARUH AKSES PAJAK, FASILITAS, KUALITAS PELAYANAN DAN PERSEPSI ADANYA REWARD TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Kurniawan, Asep; Sarlina, Leni; Umiyati, Indah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (973.558 KB) | DOI: 10.32670/fairvalue.v1i2.9

Abstract

This study aims to determine the effect of access to taxes, facilities, service quality and perceptions of the existence of rewards for taxpayer compliance registered at SAMSAT Subang. This study uses descriptive quantitative method using primary data. Data collection techniques are questionnaires and literature studies. The population in this study were all motor vehicle taxpayers registered at SAMSAT Subang, and samples in this study were 187 respondents. Hypothesis testing uses multiple linear analysis. The results of this study indicate that access to tax, service quality and perceptions of reward have a positive effect on taxpayer compliance. Whereas facilities do not affect motor vehicle taxpayer compliance.
Co-Authors Agnes Sinta Harini Alissia, Feling Asep Kurniawan Asep Kurniawan Bambang Sugiharto Bambang Sugiharto Dewi Andriani Erlina Erlina Frini Nurtina Dewi Hartati, Emalia Hasbi Nurhidayat Icih Icih Ina Nurlela Ineu Dewi Santika Inggit Aprilia Intan Cynthia Laksono Trisnantoro Leli Mulyani Ligarnisa Sabrina S Lina Putri Selina Lisna Devi Mala Septiana Putri Muhammad Abdul Malik Muhammad Rafli Gindara Neng Maya Neng Susan Nurjanah Nisa Apriani Noni Nissa Sholihah Nur Hidayah, Fazar Nuraprianti, Desi Nurhaliza, Alya Nurhamidah Nurhamidah Obi Pangestu Pupung Purnamasari Putri A., Annisa Putri, Trisandi Eka Rindianti Rindianti Riyanto Riyanto Rizky N., Nur Rosi Mika Aditya Mustopa Rosidatun Nuha, Nur Alifah Sarlina, Leni Shaharuddin, Noor Suhaila bt Silvia Marcelina Sri Mulyati Suryani, Delina Tiana Tiana Winda Nuraini Yolisia Framita Agus Yuli Maelani Yuliani Karlina