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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Mandiri JURNAL ABDIMAS TRIDHARMA MANAJEMEN Jurnal PKM Manajemen Bisnis Jurnal Pajak Vokasi (JUPASI) Return : Study of Management, Economic and Bussines Journal of Business, Social and Technology Journal of Law and Social Politics Asian Journal of Social and Humanities Jurnal Nusa Akuntansi
Ambarita, Dinar
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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The Effect of Regional Taxes, Regional Levies, Local Original Revenues on District and City Regional Expenditures in East Kalimantan Province in 2017-2021 Ambarita, Dinar; Elvani, Astri; Ibrohim, Ibrohim
Asian Journal of Social and Humanities Vol. 2 No. 1 (2023): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i1.126

Abstract

This study aims to determine the influence of Regional Taxes, Regional Levies, and Regional Own Revenue on Regional Expenditure in the Regency or City of the Province of East Kalimantan in 2017-2021. The population in this study were districts or cities in the province of East Kalimantan, which has 7 regencies and 3 cities with 5 years of observation. As for those who meet the criteria in this study as many as 8 districts or cities. The method used in collecting data in this study used purposive sampling. The results of the study show that the t test and f test have their respective effects on variables, where the influence of regional taxes, regional levies, and regional original income significantly affects regional spending.
Taxation Aspects of Corporate Taxpayers Ambarita, Dinar; Kusuma, Eka; Kwartani, Yunita
Asian Journal of Social and Humanities Vol. 2 No. 5 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i5.257

Abstract

This research delves into the intricate taxation aspects surrounding corporate taxpayers. It examines the various dimensions of corporate taxation, including the principles governing corporate tax liabilities, tax planning strategies, and compliance obligations. The study navigates through the complexities of corporate tax regimes, analyzing the implications of tax laws, regulations, and reforms on businesses. Furthermore, it explores the evolving landscape of international taxation and its impact on multinational corporations. The paper also discusses contemporary issues such as tax avoidance, transfer pricing, and tax incentives, shedding light on their implications for corporate taxpayers and tax authorities. Through a comprehensive review of literature and case studies, this research provides valuable insights into the challenges and opportunities associated with corporate taxation, offering recommendations for policymakers, tax practitioners, and corporate entities to navigate the ever-changing tax environment effectively.
The Influence of Profit Management and Corporate Governance on Tax Aggressiveness Ambarita, Dinar; Febyana, Lidya
Journal of Business Social and Technology Vol. 6 No. 1 (2025): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v6i1.266

Abstract

This research aims to determine and evaluate the influence of earnings management and corporate governance on tax aggressiveness. This type of research is associative quantitative. The data used is secondary data. The population in this research is food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The sample data collection technique in this study used purposive sampling, namely a technique that takes into account criteria, so that the sample obtained using this method was 9 companies. The data analysis technique used is panel data regression analysis using E-views 9 software. The research results show that earnings management and corporate governance influence tax aggressiveness. Then, partially earnings management has no effect on tax aggressiveness. Meanwhile, corporate governance variables influence tax aggressiveness. This result is because the higher the corporate governance, the lower the level of tax aggressiveness taken by the company
Co-Authors Afriadi, Fiqih Arini, Dewi Ulfah Elvani, Astri Febriyanto, Fery Citra Febyana, Lidya Gibtiyyah, Riska Mariyatul Hasan, Julian Muhammad Ibrahim , Ibrahim Ibrohim Kusuma, Eka Kwartani, Yunita Ma’aruf, Hilal Mona Monica Nurullah, Mawardi Prasetya, Eka Rima Prima Sadewa Rahmadania, Siti Aisyah Nurrizqi Restu, Yuliana Rusdi Rusdi Saragih, Muhammad Rizal Savitri, Maulidya Dwi Sembiring, Annisa Mayang Arista Septiningrum, Liana Dwi Sujarwo Sujarwo Utami, Ambar Tri Yudawirawan, Moh. Yuddy