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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL PENDIDIKAN TAMBUSAI
Akbar, Mhd Ali
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Ukuran Perusahaan, Preferensi Risiko Eksekutif dan Kompensasi Eksekutif terhadap Penghindaran Pajak Wadi, Indra; Akbar, Mhd Ali
Jurnal Pendidikan Tambusai Vol. 9 No. 3 (2025): Desember
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Adapun tujuannya dari penelitian ini guna mengeksplorasi pengaruh ukuran perusahaan, preferensi risiko eksekutif, maupun kompensasi eksekutif pada praktik penghindaran pajak. Kajian empiris dilakukan pada perusahaan sektor perindustrian yang tercatat di Bursa Efek Indonesia selama periode 2019–2023. Sampel yang dianalisis berjumlah 20 perusahaan dengan total 100 data, diproses dengan digunakannya perangkat lunak Eviews-12. Pendekatan kuantitatif diterapkan dengan metode regresi data panel sebagai teknik analisis utama. Temuan menunjukkan bahwasanya ukuran perusahaan dan kompensasi eksekutif mempunyai dampaknya yang tinggi dan berpengaruh signifikan pada penghindaran pajak, sementara preferensi risiko eksekutif tidak menunjukkan pengaruhnya yang tinggi. Interaksi antara ukuran perusahaan dan preferensi risiko eksekutif terhadap penghindaran pajak tidak berpengaruh signifikan tapi nilai koefisien nya positif maka akan meningkatkan nilai penghindaran pajak. Sedangkan hasil interaksi antara preferensi risiko eksekutif dengan kompensasi eksekutif terhadap penghindaran pajak tidak berpengaruh signifikan tapi nilai koefisien nya negatif maka akan menurunkan nilai penghindaran pajak
PENGARUH MOTIVASI, PENGETAHUAN PERPAJAKAN DAN KESADARAN PAJAK TERHADAP KEPATUHAN PAJAK PADA KPP PRATAMA DEPOK SAWANGAN Wadi, Indra; Akbar, Mhd Ali
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i1.790

Abstract

Tax compliance is a critical aspect of a well-functioning tax system, and understanding the factors that influence taxpayers' compliance behavior is essential for effective tax administration. This research focuses on investigating the impact of motivation, tax knowledge, and tax awareness on tax compliance among taxpayers served by the Sawangan Primary Tax Office (KPP Pratama Depok Sawangan). The main objective of this study is to analyze and assess the relationships between motivation, tax knowledge, tax awareness, and tax compliance. By gaining insights into these relationships, the research aims to contribute to the enhancement of tax compliance strategies and policies in the jurisdiction of the Sawangan Primary Tax Office. This research employs a quantitative approach, utilizing a survey method to collect data from a sample of taxpayers registered with the KPP Pratama Depok Sawangan. A structured questionnaire is designed to measure variables such as motivation, tax knowledge, tax awareness, and tax compliance. The collected data will be analyzed using statistical tools, including regression analysis, to identify the significance and strength of the relationships among the variables. The population of this study is individual taxpayers who are registered at KPP Pratama Depok Sawangan. The findings of this study suggest that there is a significant impact of motivation, tax knowledge, and tax awareness on tax compliance at the Sawangan Primary Tax Office (KPP Pratama Depok Sawangan). In other words, the level of motivation, understanding of taxation, and awareness of tax obligations among taxpayers in this jurisdiction play crucial roles in influencing their compliance with tax regulations.
Co-Authors Wadi, Indra