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All Journal Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi SENTRALISASI GEMA EKONOMI Jambura Accounting Review Perspektif
Tanjung, Juita
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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DETERMINAN PENGGELAPAN PAJAK TERHADAP WAJIB PAJAK ORANG PRIBADI Rafsandjani, Anisya; Tanjung, Juita; Ispriyadi, Heri
Perspektif Vol 2 No 6 (2023)
Publisher : Yayasan Jaringan Kerja Pendidikan Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53947/perspekt.v2i6.120

Abstract

Abstrak Penelitian ini bertujuan untuk menguji: (1) pengaruh Pemahaman Wajib Pajak, (2) pengaruh Keadilan Pajak, (3) pengaruh Etika Uang terhadap penggelapan pajak. Penelitian ini menggunakan data primer dengan cara menyebarkan kuesioner kepada wajib pajak orang pribadi yang berada di KPP Pratama Jakarta Cilandak. Pengambilan sampel dilakukan dengan menggunakan metode Probability sampling. Jumlah wajib pajak orang pribadi yang menjadi sampel didalam penelitian ini adalah sebanyak 100 wajib pajak orang pribadi. Metode analisis untuk menguji pengolahan data dalam penelitian ini menggunakan analisis regresi linier berganda dalam aplikasi SPSS 22. Hasil penelitian ini menunjukkan bahwa pemahaman wajib pajak berpengaruh terhadap penggelapan pajak dengan nilai signifikansi sebesar 0,014, keadilan pajak berpengaruh terhadap penggelapan pajak dengan nilai signifikansi sebesar 0,000 dan etika uang berpengaruh terhadap penggelapan pajak dengan nilai signifikansi sebesar 0,002.   Abstract This research aims to test: (1) the influence of Taxpayer Understanding, (2) the influence of Tax Justice, (3) the influence of Money Ethics on tax evasion. This research uses primary data by distributing questionnaires to individual taxpayers at KPP Pratama Jakarta Cilandak. Sampling was carried out using the Probability sampling method. The number of individual taxpayers in the sample in this study was 100 individual taxpayers. The analytical method for testing data processing in this research uses multiple linear regression analysis in the SPSS 22 application. The results of this research show that taxpayer understanding influences tax evasion with a significance value of 0.014, tax justice influences tax evasion with a significance value of 0.000 and money ethics influences tax evasion with a significance value of 0.002.
Determinan Kinerja Pelayanan Relawan Pajak Tanjung, Juita; Chairina, Septi Wulandari
Jambura Accounting Review Vol. 6 No. 1 (2025): Jambura Accounting Review - February 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v6i1.152

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan Pengetahuan Perpajakan, Pengoperasiang Sistem E-Filing dan Code of Conduct Terhadap Kinerja Pelayanan Relawan Pajak Dengan DJP Learning Sebagai Variabel Moderasi. Penelitian ini lebih melihat kinerja pelayanan relawan pajak dibandingkan dengan penelitian-penelitian sebelumnya yang lebih kepada kinerja pegawai pajak. Teori atribusi digunakan dalam penelitian ini, menggunakan metode kuantitatif dan teknik survey dengan kuesioner sebagai instrumennya. Respondennya adalah 100 relawan pajak tahun 2024 yang bertugas di beberapa Kantor Pelayanan Pajak (KPP) yang berada pada Kantor Wilayah (Kanwil) Direktorat Jendral Pajak Provinsi Banten yang didapatkan dengan random samplig. Teknik analisis data yang digunakan adalah analisis regresi linier berganda menggunakan aplikasi SPSS Versi 26. Hasil penelitian menunjukkan bahwa Pengetahuan Perpajakan berpengaruh negatif signifikan, pengoperasian Sistem E-Filing tidak berpengaruh, Code of Conduct positif signifikan, dan DJP Learning berpengaruh positif signifikan terhadap Kinerja Pelayanan Relawan Pajak. DJP Learning Memoderasi Pengetahuan Perpajakan namun tidak Memoderasi Pengoperasian Sistem E-Filing Terhadap Kinerja Pelayanan Relawan Pajak. Hasil penelitian ini berimplikasi pada pelayanan pajak yang diberikan oleh relawan pajak, sehingga dapat menjadi masukkan bagi DJP dalam membina relawan-relawan pajak.
Smartpls Moderasi Model : Determinant Kinerja Auditor Tanjung, Juita; Sulhendri, Sulhendri; Purwanto, Edi; Rinaldo, Rinaldo
GEMA EKONOMI Vol 12 No 4 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This study aims to examine the effect of leadership style, professional ethics, and organizational commitment on auditor performance with professional ethics as a moderating variable. This research belongs to the type of quantitative research. The data collection method used was a field survey method with primary data. The technique used is by distributing questionnaires to 79 respondents of external auditors who work in Public Accounting Firms in the South Jakarta area. The sampling technique used is non-probability sampling. Testing the research data is processed using SmartPLS version 33. The results of this study indicate that leadership style has a positive and significant effect on auditor performance, professional ethics has a positive and insignificant effect on auditor performance, organizational commitment has a positive and significant effect on auditor performance, leadership style has no significant effect on auditor performance. significant effect on professional ethics, organizational commitment has a positive and significant effect on professional ethics, leadership style has an effect on professional ethics is not successfully moderated by auditor performance and organizational commitment to professional ethics is moderated by auditor performance
PENGARUH LIKUIDITAS, LEVERAGE, KOMITE AUDIT, DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK: STUDI PADA PERUSAHAAN MAKANAN DAN MINUMAN TERDAFTAR DI BEI Adira, Nabilah Rifa; Tanjung, Juita
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 14, No 1 (2025): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v14i1.2318

Abstract

ABSTRAKSetoran pajak perusahaan menjadi salah satu sumber inti pendapatan negara, tetapi sering kali pajak ini dianggap sebagai beban yang mendorong perusahaan melakukan strategi agresivitas pajak. Dampak positif dari agresivitas pajak adalah dapat mengefisiensi beban pajak yang wajib dibayarkan perusahaan, tetapi berdampak negatifnya adalah dapat menimbulkan resiko seperti denda atau sanksi yang akan merusak reputasi perusahaan.  Penelitian ini bertujuan guna mengkaji pengaruh dari likuiditas, leverage, komite audit, dan capital intensity terhadap agresivitas pajak pada perusahaan sektor industri barang konsumsi makanan dan minuman yang terdata di BEI selama periode 2019-2023. Populasi yang dimanfaatkan ialah perusahaan makanan dan minuman yang terdata di BEI dengan periode observasi tahun 2019-2023. Analisa data dilakukan memanfaatkan regresi panel dengan bantuan menggunakan aplikasi E-views 12. Temuan kajian menunjukkan bahwasanya variabel likuiditas (X1) tidak mempunyai pengaruh pada agresivitas pajak. Variabel leverage (X2) menunjukkan pengaruh positif yang substansial pada agresivitas pajak. Komite audit (X3) tidak memberikan dampak pada agresivitas pajak. Sementara itu, capital intensity (X4) mempunyai dampak positif substansial pada agresivitas pajak. ABSTRACTCorporate tax deposits are one of the core sources of state revenue, but often these taxes are considered a burden that encourages companies to carry out tax aggressiveness strategies. The positive impact of tax aggressiveness is that it can reduce the tax burden that must be paid by the company, but the negative impact is that it can cause risks such as fines or sanctions that will damage the company's reputation.  This study aims to examine the effect of liquidity, leverage, audit committee, and capital intensity on tax aggressiveness in food and beverage consumer goods industry sector companies listed on the IDX during the 2019-2023 period. The population utilized is food and beverage companies listed on the IDX with an observation period of 2019-2023. Data analysis was carried out utilizing panel regression with assistance using the E-views 12 application. The study findings show that the liquidity variable (X1) has no influence on tax aggressiveness. The leverage variable (X2) shows a substantial positive influence on tax aggressiveness. The audit committee (X3) has no impact on tax aggressiveness. Meanwhile, capital intensity (X4) has a substantial positive impact on tax aggressiveness
The Effect of Core Tax System, Tax Socialization, and Tax Morale on Tax Compliance With Tax Awareness As A Moderating Variable Amalia, Silviyani Suci; Tanjung, Juita
SENTRALISASI Vol. 14 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i3.4742

Abstract

The purpose of this investigation is to examine how the following factors affect tax compliance: core tax system, tax socialization, and tax morale, with tax awareness as a moderating variable. This research was carried out at the Kantor Pelayanan Pajak (KPP) Pratama Jakarta Kebayoran Baru Dua using primary data from a survey, which was then analyzed using SmartPLS. Findings from the study suggest that the Core Tax System, Tax Socialization, and Tax Morale exert a favorable and substantial influence on Tax Compliance, with Tax Awareness strengthening the relationship between these variables. However, it weakens the connection between the Core Tax System and Tax Compliance. Internal factors of Tax Morale, influenced by societal conventions, faith in the government, and perceptions of justice, along with the Core Tax System and Tax Socialization as external factors, play an essential part in improving Tax Compliance. In terms of Tax Awareness, it weakens the correlation between the Core Tax System and Tax Compliance, indicating that system improvements alone are insufficient without enhancing awareness and Tax Morale. This is because the sustainability of long-term compliance depends more on the development of Tax Morale and awareness through continuous education and the enforcement of strict yet fair sanctions, thereby ensuring that the motivation to comply remains ingrained in taxpayers.
Co-Authors Adira, Nabilah Rifa Amalia, Silviyani Suci Chairina, Septi Wulandari Edi Purwanto Ispriyadi, Heri Rafsandjani, Anisya Rinaldo, Rinaldo Sulhendri, Sulhendri