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Mahpudin, Endang
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PENGARUH PENERAPAN E-FILING, E-BILLING DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS KANTOR PELAYANAN PAJAK PRATAMA KARAWANG) agisni, kiki -; Mahpudin, Endang
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 3 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10633201

Abstract

The purpose of this study was to determine the effect of implementing e-Filing, eBilling and Tax Knowledge on Individual Taxpayer Compliance. This study uses a quantitative method with a correlational research design. The population in this study are individual taxpayers who have earned income, taxpayers who use eFiling and e-Billing to report their taxes and pay taxes. The results of this study are: (1) There is a positive and significant effect of eFiling on Individual Taxpayer Compliance (2) There is a negative and insignificant effect of e-Billing on Individual Taxpayer Compliance (3) There is a positive and significant effect of Tax Knowledge on Individual Taxpayer Compliance (4) There is a positive and significant effect of the Implementation of e-Filing, e-Billing and Tax Knowledge on Individual Taxpayer Compliance. Determinant coefficient (????2) Application of e-Filing, e-Billing and Tax Knowledge on Individual Taxpayer Compliance.
Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sektor Barang Konsumsi Subsektor Makanan Dan Minuman Di Bursa Efek Indonesia Periode 2018-2022 Anggie. S, Meyliani; Mahpudin, Endang
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 8 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11112250

Abstract

This study (Study of Manufacturing Companies in the Consumer Goods Sector, Food and Beverage Subsector on the Indonesian Stock Exchange for the Period of 2018–2022) intends to ascertain and investigate the influence of Profitability, Leverage, and Company Size on Tax Avoidance.A purposive selection approach was used to choose the sample from the population of manufacturing businesses in the consumer products sector, food and beverage subsector, listed on the Indonesian stock market for the 2018–2022 period, which totaled 32 companies. Based on predetermined criteria, a total sample of 10 firms was selected in this study. Descriptive statistical analysis, traditional assumption testing, and hypothesis testing using the t test and f test are the data analysis approaches that are employed. The findings of this study demonstrate that: (1) Tax Avoidance (CETR) is unaffected by Profitability (ROA) (X1). The significance value (Sig. ), which is 0.741 > 0.05, demonstrates this. (2) Tax Avoidance (CETR) is unaffected by Leverage (DER) (X2). The significance value (Sig. ), which is 0.981 > 0.05, indicates this outcome. (3) Tax Avoidance (CETR) is somewhat positively impacted by company size (SIZE). The significance value, which is 0.023 0.05, indicates this. (4) Leverage (DER) (X2), Company Size (SIZE) (X3), and Profitability (ROA) (X1) all have an impact on Tax Avoidance (CETR) concurrently. Based on the significance level (Sig.) of 0.043 0.05.
Pengaruh Intensitas Aset Tetap, Transfer Pricing, dan Kepemilikan Saham Institusi terhadap Agresivitas Pajak Juniati, Sabilah Ali; Mahpudin, Endang
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 8 No. 2 (2025): Edisi Agustus
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v8i2.2419

Abstract

This study aims to analyze whether the factors of fixed asset intensity, transfer pricing, and institutional share ownership have an effect on tax aggressiveness. The research method is quantitative descriptive by utilizing secondary data from financial reports of companies in the raw materials sector for 2021-2024 on the IDX website. Sample selection using purposive sampling, 19 companies were selected. With the Eviews 12 tool, panel data regression is estimated. Hypothesis testing using selected regression, Random Effect Model shows that fixed asset intensity has a significant and positive effect on tax aggressiveness. The transfer pricing and institutional share ownership variables in this study do not affect tax aggressiveness.   Abstrak Studi ini bertujuan untuk menganalisis apakah faktor intensitas aset tetap, transfer pricing, dan kepemilikan saham institusi berpengaruh terhadap agresivitas pajak. Metode penelitian ialah kuantitatif deskriptif dengan memanfaatkan data sekunder financial statement perusahaan di sektor basic materials 2021-2024 pada website IDX. Pemilihan sampel menggunakan pusposive sampling, terpilih 19 perusahaan. Dengan perangkat Eviews 12, regresi data panel diestimasi. Uji hipotesis menggunakan regresi tepilih, Random Effect Model mengindikasikan bahwa intensitas aset tetap berpengaruh signifikan dan positif terhadap agresivitas pajak. Variabel transfer pricing dan kepemilikan atas saham institusi dalam penelitian ini tidak berpengaruh terhadap agresivitas pajak.
Pengaruh Pemutihan Pajak, Kualitas Pelayanan Dan Pajak Progresif Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Bekasi Firmansyah, Rico Okta; Mahpudin, Endang
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 2.A (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh program pemutihan pajak, kualitas pelayanan, dan pajak progresif terhadap kepatuhan wajib pajak kendaraan bermotor di Kota Bekasi. Isu kepatuhan pajak menjadi penting karena berdampak langsung pada penerimaan pajak daerah, khususnya dari sektor kendaraan bermotor sebagai sumber utama Pendapatan Asli Daerah (PAD). Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 400 wajib pajak yang dipilih melalui teknik purposive sampling. Analisis data dilakukan menggunakan regresi linier berganda untuk menguji pengaruh parsial dan simultan antar variabel. Hasil menunjukkan bahwa program pemutihan pajak dan kualitas pelayanan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Sebaliknya, pajak progresif berpengaruh negatif namun signifikan. Secara simultan, ketiga variabel memiliki pengaruh signifikan terhadap kepatuhan. Temuan ini mendukung teori atribusi dan memberikan implikasi bagi pembuat kebijakan untuk meningkatkan insentif fiskal serta kualitas pelayanan publik dalam rangka meningkatkan kepatuhan pajak masyarakat.
Pengaruh Debt to Asset Ratio dan Ukuran Perusahaan Terhadap Harga Saham pada Perusahaan Subsektor Tekstil dan Garmen Periode 2021-2023 Zakiyya, Tiara Putri; Mahpudin, Endang
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 3.B (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The intense competition in the capital market, along with the economic stability recovery period in Indonesia during 2021–2023, has become a point of interest for researchers to conduct this study. This research aims to examine the influence of the debt to asset ratio and firm size on stock prices in textile and garment subsector companies. The analytical method used in this study is a quantitative approach by conducting classical assumption tests, hypothesis testing, and determining the coefficient of determination. The results show that the debt to asset ratio does not have a significant effect on stock prices, while firm size has a significant negative effect on stock prices. However, when tested simultaneously, the debt to asset ratio and firm size together have a significant positive effect on stock prices in textile and garment companies during the 2021–2023 period.
Co-Authors abdul hasyim, abdul Adriana, Nailah Sekar Ayu Afinda, Mia agisni, kiki - Agnia, Annisa Agustin, Widya Dwi Anggie. S, Meyliani Ayulianti, Salsabila Az Zahra, Aqilah Batu, Reminta Lumban Berliana, Muthia Dailibas, Dailibas Dewi Setiawati Eva Maria Sulastri Firmansyah, Rico Okta Hari Sulistiyo Hidayat, Anwar Hidayat, Dede Anwar Hidayat, Udin Hidayat, Yosep Rahman Ikhsan, Sugianto Ikhsan, Sugiyanto Indriyani, Nova Iswara, Juliyawita Dwi Itanova, Hani Julianti, Ami Juniati, Sabilah Ali Lukita, Carolyn Luluah, Desi Ayanah Lutfiyani, Amila M, Nahruddien Akbar Madjidainun Rahma Maesaroh, Siti - Mayasari Mayasari, Mayasari Nahruddien Akbar M Nasution, R Nurdiana, Mardi Nurhidayat, Intan Nurul Putri, Zulfa Aulia Pamela, Cerryantisa Paratika, Talia Laitanii Pupung Purnamasari Purwaji, Ade Putri, Ajeng Eka Rahmalia, Rani Rodiah Ramdan, Nurul Amalia Rina Maria Hendriyani Saumur, Eveline Ester Siska Liana Sohono, Suhono Suci Lestari Suhono Suhono, Suhono SULASTRI, EVA MARIA Suparno Suparno Syafi’i, Muhammad Vitaningrum, Mineva Riskawati Wahyuning Tyas, Eka Prima Wibowo, Haryanto Tri Wiguna, Andri Zakiyya, Tiara Putri