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All Journal Jurnal Ekonomi Syntax Literate: Jurnal Ilmiah Indonesia Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Paradigma Akuntansi Journal of Accounting and Finance Management (JAFM) Eduvest - Journal of Universal Studies International Journal of Application on Economics and Business Jurnal Serina Abdimas
Yuniarwati, Yuniarwati
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Journal : Syntax Literate: Jurnal Ilmiah Indonesia

 1 
Pengaruh Good Corporate Governance, Corporate Social Responsibility dan Ukuran Perusahaan Terhadap Tax Avoidance Pangkal Utama, Didik; Yuniarwati, Yuniarwati
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.032 KB) | DOI: 10.36418/syntax-literate.v8i2.11419

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh Good Corporate Governance, Corporate Social Responsibility dan Ukuran Perusahaan terhadap Tax Avoidance. Variabel independen yang digunakan adalah Good Corporate Governance, Corporate Social Responsibility dan Ukuran Perusahaan. Variabel dependen yang digunakan adalah Tax Avoidance. Metode penelitian ini yang digunakan adalah metode kuantitatif dengan pengujian asumsi klasik dan analisis statistik regresi linear berganda. Metode pangambilan sampel yang digunakan adalah teknik purposive sampling. Dengan populasi penelitian pada perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia tahun 2015 - 2018. Hasil penelitian menunjukkan bahwa Kepemilikan Institusional berpengaruh terhadap Tax Avodaince, sedangkan Komisaris Independen, Komite Audit, Corporate Social Responsibility dan Ukuran Perusahaan tidak berpengaruh terhadap Tax Avoidance.
Factors Affecting Tax Avoidance at Food and Beverage Companies Sanjaya, Caroline Christie; Yuniarwati, Yuniarwati
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i5.15194

Abstract

The purpose of this research to examine the factors that influencing Tax Avoidance. Those factors are Profitability, Leverage and Sales Growth to Tax Avoidance. The population of this research consists of food and beverage subsector manufacturing companies listed in Indonesia Stock Exchange from 2020 to 2022. Samples are obtained through purposive sampling method, in which only 33 food and beverage companies meet all sampling criteria resulting 92 data available are taken as the samples. This research used multiple regression method to test the effect of each variable in influencing tax avoidance. The research data was analyzed using SmartPLS Version 3 software. The result of this research indicates that profitability have influence to tax avoidance, while leverage and sales growth have no influence to tax avoidance.
Analysis of Current Tax, Deferred Tax, and Deferred Tax Assets on Earnings Management Salim, Thomas; Yuniarwati, Yuniarwati
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i5.15195

Abstract

The goal of this study is to examine the impact of current taxes, deferred taxes, and deferred tax assets on earnings management. The research focuses on companies operating in the industrial sector listed on the Indonesia Stock Exchange during the years 2020, 2021, and 2022. A sample of 20 companies is selected using purposive sampling. Data processing involves multiple regression analysis assisted by Eviews 13 and Microsoft Excel. The findings indicate that current taxes have a significant positive impact on earnings management, while deferred taxes and deferred tax assets do not have a significant positive impact on earnings management. The implications of this research highlight the role of current taxes, deferred taxes, and deferred tax assets as detectors to track the movements of managers who have engaged in earnings management in the financial reports of companies, particularly in the income statement section.
Pengaruh Pengetahuan Wajib Pajak, Kesediaan Membayar Pajak, dan Sanksi Perpajakan Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi di RD Tax Consulting Amalia, Dewi; Yuniarwati, Yuniarwati
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i12.52336

Abstract

Maksud dari studi ini dilakukan yakni guna menyingkap sejauh mana pengetahuan Wajib Pajak, kesediaan membayar pajak, serta pengaruh sanksi perpajakan dalam mematuhi kepatuhan Wajib Pajak Orang Pribadi di RD Tax Consulting. Peneliti menggunakan data primer, untuk mendapatkan data primer, penelitian ini menggunakan kuesioner yang dibagikan kepada Wajib Pajak Orang Pribadi di RD Tax Consulting melalui formulir Google. Riset ini memanfaatkan 60 responden dari klien-klien RD Tax Consulting. Dalam riset ini, perangkat lunak IBM SPSS Statistics 27 dimanfaatkan guna menyusun data melalui analisis regresi berganda. Dari hasilnya, tersingkaplah bahwa kesediaan membayar pajak tiada membawa pengaruh positif terhadap kepatuhan Wajib Pajak Orang Pribadi di RD Tax Consulting. Sebaliknya, pengetahun Wajib Pajak serta sanksi perpajakan memberikan pengaruh yang berarti dan positif berpengaruh terhadap kepatuhan Wajib Pajak Orang Pribadi di RD Tax Consulting.
Co-Authors Al Haqi, Muhammad Abyan Aprilin, Natashia Vania Ardana, I Cenik Aritonang, Lerbin R Breeman, Andrew Van Dewi Amalia Dharmawan, Adrian Hartanto Dra. Nurainun M.M.,Ak Bangun Elaine Limawan Elizabeth Sugiarto Dermawan Erin, Erin Halim, Angela Kumala Ratu, Intan Linda Santioso Nathanael , Joshua Pangkal Utama, Didik Purnamasari, Melinda Salim, Thomas Sanjaya, Caroline Christie Siswanto, Halim Putera Sofia Prima Dewi Soros, George Sumantri, Dilla Rania Putri Urbanus Ura Weruin, Urbanus Ura Utama, Louis Wieleycia Terence Winoto, Cliff Oliver Yahya, Noel Krisnandar Yusiana, Emilia