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All Journal Jurnal Akuntansi dan Ekonomika Journal of Contemporary Accounting
Faradisty, Astrid
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Economics, Econometrics & Finance

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The effect of corporate social responsibility, profitability, independent commissioners, sales growth and capital intensity on tax avoidance Faradisty, Astrid; Hariyani, Eka; Wiguna, Meilda
Journal of Contemporary Accounting Volume 1 Issue 3, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss3.art3

Abstract

This study aims to examine and determine the effect of corporate social responsibility, profitability, independent commissioner and sales growth on tax avoidance.The sampling method used in this study was the purposive sampling method for the period 2015-2017 in the Indonesian stock exchange at 154 manufacturing companies and 32 samples with multiple regression analysis. The results shows that the variables of corporate social responsibility, independent commissioner, and sales growth variables have an effect on tax avoidance. On the other hand, the variables of profitability and capital intensity does not affect tax avoidance. For future studies it is necessary to add an independent variable to see its effect on tax avoidance and to compare it with samples in other sectors outside manufacturing companies.
Pengawasan Digital dan Sosial Media Tax Shaming dalam Membentuk Kepatuhan Pajak Sukarela Faradisty, Astrid; Ramaiyanti, Sinta; Humairoh, Fitri; Aprilina Tarigan, Mida
Akuntansi & Ekonomika Vol 16 No 1 (2026): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v16i1.11453

Abstract

This research examines the influence of digital tax oversight and social media tax shaming on the voluntary tax compliance of Generation Z in IndonesiaEmploying a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from 207 Generation Z respondents via online questionnaires using a 1-4 Likert scale. The results indicate that digital tax oversight has a positive and significant effect on voluntary compliance. Crucially, social media tax shaming exhibits a higher t-statistic value than formal oversight, suggesting that Generation Z is more susceptible to social pressure from digital communities than to formal authority threats. Theoretically, this study extends the Slippery Slope Framework by integrating horizontal monitoring as a new determinant of tax morality. Practically, the tax authority is advised to adopt digital reputation-based communication strategies to engage younger taxpayers.
Co-Authors Aprilina Tarigan, Mida Eka Hariyani Humairoh, Fitri Meilda Wiguna Ramaiyanti, Sinta