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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Equity: Jurnal Akuntansi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Sistem Informasi, Akuntansi dan Manajemen
Inayah, Nur Lailiyatul
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Journal : Jurnal Sistem Informasi, Akuntansi dan Manajemen

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Pengaruh Perubahan Tarif Pajak dan Metode Penghitungan Pajak dengan Dikeluarkannya PP Pasal 23 Tahun 2018 Terhadap Tingkat Kepatuhan Wajib Pajak UMKM Inayah, Nur Lailiyatul; Apriliasari, Ria Dini; Juwari, Armadia Eka Nurjannah
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 2 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i2.638

Abstract

This research aims to determine the effect of changes in tax rates and tax calculation methods with the issuance of PP Article 23 of 2018 on the level of compliance of MSME taxpayers. This research adopts quantitative research methods with the Tax Service Office in Central Maluku as the research object. The main population comprises 251 UMKM in the food and beverage sector, officially registered with the Central Maluku Trade Service. The testing methods applied involve normality tests, validity tests, reliability tests, F tests, and T-tests. The research results show that changes in tax rates and tax calculation methods in PP article 23 of 2018 simultaneously affect the level of taxpayer compliance of UMKM employees at service offices—Central Maluku tax. Meanwhile, from partial testing, it was concluded that changes in tax rates and tax calculation methods in PP Article 23 of 2018 had. A partial effect on the level of taxpayer compliance of UMKM employees at the Central Maluku tax service office.
Pengaruh Aset Pajak Tangguhan dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Mala, Yohanes Jeiwu; Masyhad; Inayah, Nur Lailiyatul; Devi, Fitriyah Kusuma; Al Hamzah, Muhammad Habibie
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 1 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Jan, 2025)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v5i1.870

Abstract

The purpose of this research is to examine the size of deferred tax assets and company size to predict earnings management carried out by company managers. With purposive sampling, 102 manufacturing companies listed on the Indonesia Stock Exchange were collected in 2018-2020. The data was then processed using multiple regression analysis. The research results prove that deferred tax assets and company size influence predicting earnings management carried out by company management. The research results also show that Deferred Tax Assets and Company Size simultaneously and partially influence earnings management. This research answers the hypothesis that deferred tax assets and company size influence predicting earnings management.
Co-Authors Apriliasari, Ria Dini Devi, Fitriyah Kusuma Habibie Al Hamzah, Muhammad Hidayati, Kusni Juwari, Armadia Eka Nurjannah Karisma, Nita Kartikasari, Nanda Kharismawati, Ika Kusuma Devi, Fitriyah l Aulia, Diniatul Mahsina, Mahsina Mala, Yohanes Jeiwu Masyhad Masyhad Masyhad Muhammad Habibie Al Hamzah Rosully, Windara Dhiajeng Siswati, Endang Zativa, Kiara Della