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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Pangabdhi Bisma: Jurnal Bisnis dan Manajemen Owner : Riset dan Jurnal Akuntansi Gorontalo Accounting Journal JURNAL MAKRO MANAJEMEN JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Jurnal Pengabdian Dharma Laksana Jurnal Ilmiah Edunomika (JIE) Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Jurnal Akuntansi Universitas Muhammadiyah Kupang Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia ABDIMASY: Jurnal Pengabdian dan Pemberdayaan Masyarakat DedikasiMU: Journal of Community Service PROFICIO: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat (ABDIRA) Batara Wisnu : Indonesian Journal of Community Services Jurnal Teknologi dan Manajemen Industri Terapan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam E-Amal: Jurnal Pengabdian Kepada Masyarakat Journal of Ekonomics, Finance, and Management Studies
Mega Arisia Dewi
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
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PERSEPSI ETIS PENGHINDARAN PAJAK DI INDONESIA: FAKTOR PENENTU DAN KONSEKUENSI KEPATUHAN PAJAK SUKARELA Amna, Amna; Jacob, Muhammad Salman Alfansuri; Thahir, Fera Firyal; Dewi, Mega Arisia; Burhanuddin, Burhanuddin
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13066

Abstract

Abstrak Perbedaan persepsi mengenai penghindaran pajak didasari oleh penilaian moral individu. Penilaian moral mencerminkan kemampuan individu untuk menentukan tindakan etis. Penelitian ini bertujuan untuk menguji faktor persepsi etis terhadap penghindaran pajak dan pengaruh persepsi etis terhadap kepatuhan pajak. Survei dilakukan terhadap 150 responden. Data tersebut kemudian diolah dengan software SEM sebagai alat analisis. Berdasarkan hasil pengujian data yang dilakukan menunjukkan bahwa: H1: Relativisme mempunyai pengaruh positif terhadap persepsi etis penghindaran pajak. H2: Idealisme mempunyai pengaruh negatif yang signifikan terhadap persepsi etis penghindaran pajak. H3: Religiusitas berpengaruh terhadap persepsi etis penghindaran pajak dan yang terakhir H4: Persepsi etis penghindaran pajak berpengaruh negatif terhadap kepatuhan pajak sukarela. Kata Kunci: Pajak, Kepatuhan Pajak Sukarela, Persepsi Etis Penghindaran Pajak
Pengaruh Penerapan Good Corporate Governance Terhadap Penghindaran Pajak pada Perusahaan di Indonesia Mega Arisia Dewi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.7270

Abstract

This study aims to determine the effect of the implementation of good corporate governance on tax avoidance in companies in Indonesia. The mechanisms of good corporate governance in this study include managerial ownership, institutional ownership, independent board of commissioners, and accounting expertise background or audit finance committee. This study uses a sample of 48 companies listed on the Indonesia Stock Exchange, during 4 years of observation there were 192 annual reports analyzed. The sampling technique in this study was purposive sampling and the data analysis tool used in this study was multiple linear regression analysis. The results of this study are managerial ownership, institutional ownership, and independent board of commissioners do not affect tax avoidance. While the accounting or financial expertise background of the audit committee affects tax avoidance.
Co-Authors Abdillah Arif Nasution Agung Kristiawan Agung Kristiawan Agustin, Sasi Amna Mawardi Amna, Amna Arifia Nurriqli Asri Ady Bakri Atmajawati, Yayah Bakri, Asri Ady Burhanuddin Burhanuddin Burhanuddin Burhanuddin Devi Edriani Eko Cahyo Mayndarto Endah Sulistyowati Endah Sulistyowati Ezra Amelia Farid Sukmana, Farid Fera Firyal Thahir Gading Tri Prameswari Hartono Hartono Heru Suprihhadi Heru Suprihhadi In'am Widiarma Jacob, Muhammad Salman Alfansuri Kasrowi Akhmad Kusiyah Loso Judijanto Lydia Setyawardanil Maratus Zahro Mayndarto, Eko Cahyo Muhammad Kevin Bhaktiar Muhammad Salman Alfansuri Jacob Nenny Syahrenny Ningsih, Tri Widyastuti Nuniek Yuniarti Ningsih Renggaala Posman WH Hasibuan R. Yudi Sidharta Ramadhani, Yesa Cahayaning Ratna Nugraheni Renggaala, Nuniek Yuniarti Ningsih Renika Hasibuan Rieneke Ryke Kalalo Rini Novianti Rini Novianti Rochdianingrum, Widhi Ariestianti Santoso, Bambang Hadi Sasi Agustin Sasi Agustin Setyawardani , Lydia Sidharta, R Yudi Sidharta, R. Yudi Sulistyo Budi Utomo Sulistyo Budi Utomo Suprihhadi, Heru Swasta Bangun Tegowati, Tegowati Thahir, Fera Firyal Utomo, Sulistyo Budi Widiarma, Inam widiarma, In’am Wininatin Khamimah Yani, Prawita