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All Journal E-Jurnal Akuntansi TSM Center of Economic Students Journal (CSEJ)
Anggraeni, Fanny
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Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH KONSERVATISME AKUNTANSI DAN FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK Hartanto, Kevin; Anggraeni, Fanny
E-Jurnal Akuntansi TSM Vol. 3 No. 2 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i2.2108

Abstract

This research was conducted to examine the factors that influence tax avoidance. Some of these factors are sales growth, profitability, leverage, company size, proportion of independent commissioners, accounting conservatism, capital intensity ratio, and inventory intensity ratio. The purpose of this research is to obtain empirical evidence regarding the effect of sales growth, profitability, leverage, firm size, proportion of independent commissioners, accounting conservatism, capital intensity ratio, and inventory intensity ratio on tax avoidance in non-financial companies. The population of this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2019-2021. Sampling in this study used a purposive sampling method and obtained 155 non-financial companies so that the total data in this study were 465 data. The data were analyzed by multiple regression analysis. The results of this study indicate that profitability and firm size have a positive effect on tax avoidance. Leverage has a negative effect on tax avoidance, while sales growth, proportion of independent commissioners, accounting conservatism, capital intensity ratio, and inventory intensity ratio have no effect on tax avoidance.
Analisis Penerapan Pajak Pertambahan Nilai Berbasis Aplikasi E-Faktur Atas Pelaporan PPN Pada PT. Sawerigading Utama Anggraeni, Fanny; Laekkeng, Mursalim; Arsyad, Muh.; Abduh, Muh.
Center of Economic Students Journal Vol. 4 No. 1 (2021): January-Maret (2021)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (158.425 KB) | DOI: 10.56750/csej.v4i1.405

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis bagaimana penerapan perhitungan PPN dan pelaporannya berbasis e-Faktur. Untuk mencapai tujuan tersebut, peneliti menggunakan jenis penelitian deskriptif dengan pendekatan kualitatif. Metode yang digunakan adalah metode deskriptif kualitatif. Metode pengumpulan data yang digunakan dalam penelitian ini adalah observasi, wawancara dan dokumentasi. Hasil penelitian menyimpulkan bahwa PT. Sawerigading Utama Sorowako dalam menerapkan PPN sudah sesuai dengan Undang-Undang Pajak Pertambahan Nilai No. 42 Tahun 2009, untuk Pelaporan dan penyetoran PPN sudah sesuai dengan Undang-Undang Pajak Pertambahan Nilai, Adapun masalah dari segi jaringan yang aplikasinya error atau pada saat tanggal tua mungkin semua orang mengakses terkadang maintenen terus kendala lain yaitu jika ada perubahan biasanya ada perubahan update aplikasi yang belum di terima tiba-tiba ada error.
Co-Authors Abduh, Muh. Arsyad, Muh. Hartanto, Kevin Laekkeng, Mursalim