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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Anggreany, Elva
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

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HUBUNGAN DEWAN DIREKSI, KEBERAGAMAN GENDER DAN KINERJA BERKELANJUTAN TERHADAP PENGHINDARAN PAJAK Tanujaya, Kennardi; Anggreany, Elva
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.77 KB) | DOI: 10.32670/fairvalue.v4i5.754

Abstract

This study aims to determine the effect of the size of the board of directors on taxavoidance and also to expand the existing literature by examining the mediatingeffect of sustainability performance on the relationship between gender and taxavoidance in the Indonesian context. This study will examine all companies listed onthe Indonesia Stock Exchange that meet the criteria other than the financial sectorfrom 2016-2020. Tax avoidance which is the dependent variable is measured byCETR (Cash Effective Tax Rate) using partial least squares (PLS) software. Thesample used was 148 companies using a purposive sampling procedure. The resultsof this study indicate that the size of the board of directors has no significant effecton tax avoidance, gender diversity has a significant negative effect on tax avoidance,but with the inclusion of sustainability performance as a mediating variable in therelationship between gender diversity and tax avoidance, the results are notsignificant
Tax Amnesty Moderation: The Influence of Tax Knowledge and Sanctions on Taxpayer Compliance Anggreany, Elva; Trisnawati, Estralita
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8424

Abstract

This study aims to explore the impact of taxpayers' understanding of tax regulations and the influence of fiscal penalties on the likelihood of compliance among individual taxpayers, with tax amnesty serving as a moderating variable at KPP Pratama Batam Selatan. The research focuses on a sample drawn from individual taxpayers (WPOP). registered at the South Batam Tax Office in 2023. The data harnessed in this research are derived from primary sources, meticulously procured via the dissemination of structured questionnaires to designated participants. The analysis was conducted using the SEM-PLS technique, implemented via SmartPLS version 3.0. The results confirm that both tax literacy and fiscal sanctions have a meaningful and statistically significant effect on the compliance behavior of individual taxpayers. Moreover, the study indicates that the implementation of tax amnesty plays a crucial role in enhancing the link between taxpayers' understanding of tax regulations and their adherence to tax obligations. Conversely, the results demonstrate that tax amnesty has no meaningful effect on how fiscal penalties impact taxpayers' compliance behavior.
Co-Authors Estralita Trisnawati Tanujaya, Kennardi