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All Journal ProBank: Jurnal Ekonomi dan Perbankan Excellent KEUNIS Jurnal Abdi Masyarakat (JAM) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Journal of Contemporary Administration and Management (ADMAN)
Solihati, Garin Pratiwi
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Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Leverage, Profitabilitas, Dan Kepemilikan Institusional Terhadap Tax Avoidance Rahmi, Noer; Solihati, Garin Pratiwi
Excellent Vol 12, No 2 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v12i2.2058

Abstract

In Indonesia, tax revenues constitute roughly 80% of the country's overall governmental income. Authorities continuously strive to guarantee that tax collection achieves predetermined objectives. However, obstacles persist in optimizing tax effectiveness, potentially motivating taxpayers to adopt tax minimization practices. Tax minimization may be characterized as a method for diminishing fiscal responsibilities by taxpayers through reducing their tax burden while remaining within legal boundaries, or it may be described as taking advantage of gaps in current legislation. This study aims to investigate the effects of leverage, profitability, and institutional ownership on tax minimization practices within Consumer Non-Cyclical Sector companies listed on the Indonesia Stock Exchange between 2020-2023. This research adopts a quantitative approach. The research population encompasses non-cyclical consumer sector firms listed on the Indonesia Stock Exchange (IDX) from 2020-2023. The study employs purposive sampling methods, resulting in 164 data observations for examination. The analytical method utilized is multiple linear regression through IBM SPSS 25 software. Results indicate that leverage exhibits a significant positive effect on tax minimization, while profitability displays a significant negative effect on tax minimization, and institutional ownership fails to show a significant effect on tax minimization.
Pengaruh Keadilan Pajak, Diskriminasi, Dan Religiusitas Terhadap Persepsi Penggelapan Pajak Salsabila, Salma; Solihati, Garin Pratiwi
Excellent Vol 12, No 2 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v12i2.2054

Abstract

This study investigates the impact of tax justice, perceived discrimination, and religiosity on individuals’ perceptions of tax evasion. The research focuses on accounting students at Mercu Buana University, observed over a three-year period from 2021 to 2023. The total population consists of 477 students. The sample was selected using an accidental sampling technique, a non-probability method wherein The selection of study participants was determined by their readiness to participate voluntarily. From this process, 112 usable responses were successfully collected. This research utilized firsthand information gathered directly from survey participants through the administration of systematic questionnaire instruments. The analytical approach involved implementing Partial Least Squares Structural Equation Modeling (PLS-SEM) methodology. The research outcomes demonstrate that tax fairness and feelings of discriminatory treatment both show substantial positive correlations with taxpayer evasion attitudes. Conversely, although religious beliefs also exhibit a positive association with evasion perceptions, this relationship lacks statistical significance in the findings.
Co-Authors Atristyanti, Ikhyandini Garindia Elok Kurniawati Hakim, Dedi Budiman Herry Suhardiyanto Junianto, Pilifus Putri Renalita Sutra Tanjung, Putri Renalita Rahmi, Noer Salsabila, Salma Sri Anah Susatyo Adhi Pramono, Susatyo Adhi Sutrisno, Sutrisno Syamsuri Syamsuri Tony Irawan Wahyu Anggraini, Wahyu Wanof, M. Indre