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All Journal Balance Vocation Accounting Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Dynamic Management Journal
Sarra, Hustna Dara
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Journal : Balance Vocation Accounting Journal

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PENGARUH TRANSFER PRICING, THIN CAPITALIZATION DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN SALES GROWTH SEBAGAI VARIABEL MODERASI Alamsyah, Sustari; Sarra, Hustna Dara; Susilawati, Desi
Balance Vocation Accounting Journal Vol 8, No 1 (2024): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v8i1.12080

Abstract

This research aims to determine the effect of Transfer Pricing, Thin Capitalization and Capital Intensity on Tax Avoidance with Sales Growth as a Moderating Variable. The population used was IDX companies in the food and beverage sector for 2018-2022 with a sampling technique using purposive sampling and 12 selected companies were obtained. Quantitative research design with the type of relationship between variables being causal (cause and effect). This research also assumes that there are other variables that moderate the relationship between the independent variable and the dependent. for partial hypothesis testing using panel data regression and for moderation testing using the moderated regretion analysis (MRA) test. The research results show that the thin capital, capital intensity and sales growth variables have an effect on tax avoidance, while transfer pricing has no effect on tax avoidance. for the moderation test, it was found that the sales growth variable was only able to moderate the effect of thin capitalization on tax avoidance, while the transfer pricing and capital intensity variables were not able to moderate it.
Kepatuhan Wajib Pajak Dalam Membayar PBB : Studi Kasus di Kelurahan Gembor Tahun 2021 Kota Tangerang Sarra, Hustna Dara; Mikrad, Mikrad
Balance Vocation Accounting Journal Vol 6, No 2 (2022): December
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v6i2.7397

Abstract

Penelitian ini untuk mengetahui apa saja yang mempengaruhi kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan (PBB) di kelurahan Gembor tahun 2021. Agar penelitian ini tidak meluas penulis membatasi variabel yang mempengaruhi yaitu pengetahuan, penghasilan dan kesadaran wajib pajak. Penelitian ini menggunakan data primer dengan sampel sebanyak 98 dengan tekhnik probability sampling. Pengumpulan data dengan melakukan wawancara, kuesioner dan studi kepustakaan. Teknik analisis data yang digunakan yaitu regresi linier berganda. Hasil peneitian terlihat bahwa variabel pengetahuan, penghasilan dan kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak dalam membayar pajak bumi dan bangunan (PBB) di kelurahan Gembor tahun 2021. Hasil Penelitian menunjukkan hubungan antara pengetahuan pajak terhadap Kepatuhan wajib pajak mempunyai tingkat hubungan yang cukup kuat yaitu 0,242, hubungan antara penghasilan terhadap Kepatuhan wajib pajak mempunyai tingkat hubungan yang cukup kuat yaitu 0,224 sedangkan hubungan antara Kesadaran Wajib Pajak terhadap Kepatuhan wajib pajak mempunyai tingkat hubungan yang cukup kuat yaitu 0,281. Oleh karena itu semakin baik pengetahuan, penghasilan dan kesadaran warga Gembor maka akan semakin paham dan patuh untuk memenuhi kewajiban pajak yang melekat pada dirinya. Pajak bumi dan bangunan adalah salah satu komponen utama dari pendapatan daerah namun tidak sedikit masyarakat yang tidak melaksanakan kewajibanya untuk membayar pajak bumi dan bangunan. Kendala ini menjadi hambatan secara makro bagi pemerintah daerah untuk memaksimalkan proses pembangunan di berbagai sektor. Hal in terjadi karena masyarakat belum sepenuhnya memiliki pengetahuan dan kesadaran akan pentingnya manfaat membayar pajak.
The Effect Of Liquidity, Leverage And Capital Intensity On Tax Aggressiveness With Profitability As A Moderation Sarra, Hustna Dara; Lathiifa, Lathiifa
Balance Vocation Accounting Journal Vol 9, No 1 (2025): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v9i1.14299

Abstract

The practice of tax aggressiveness in manufacturing companies in the basic materials sector is an important concern given its significant contribution to state revenue. This study aims to analyze the influence of liquidity, leverage, and capital intensity on tax aggressiveness with profitability as a moderation variable. Using financial statement data from 26 companies for the 2020-2023 period selected through the purposive sampling method, this study applied Moderated Regression Analysis (MRA) with E-views 12. The results of the study showed: (1) liquidity had no effect on tax aggressiveness; (2) leverage has a positive effect on tax aggressiveness; (3) capital intensity affects tax aggressiveness; (4) profitability does not moderate the relationship between liquidity and leverage with tax aggressiveness; However, (5) it succeeded in moderating the relationship between capital intensity and tax aggressiveness. These findings make a theoretical contribution to the development of the corporate tax literature and a practical one for tax authorities in overseeing tax planning practices. The novelty of the research lies in a comprehensive approach by combining the three main determinants of tax aggressiveness while testing the role of profitability moderation in the specific context of basic material companies in Indonesia, the pandemic period and post-pandemic (2020-2023), which has not been explored much in previous research.
Co-Authors Alamsyah, Sustari Desi Susilawati, Desi Lathiifa, Lathiifa Mardania, Desi Mikrad mikrad Sunanto Sunanto Yaman Soleh, Ahmad Ma’ruf