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All Journal AKTSAR: Jurnal Akuntansi Syariah Journal of Principles Management and Bussines
Safaah, Nailis
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Economics, Econometrics & Finance

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Peran Transparansi Dalam Memoderasi Pengaruh Tax Avoidance, IOS dan Profitabilitas Terhadap Nilai Perusahaan Safaah, Nailis; Pratama, Abdul Aziz Nugraha
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 1 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i1.19810

Abstract

This research aims to analyze and determine the effect of tax avoidance, investment opportunity set (IOS), and profitability on company value by using company transparency as a moderating variable. This type of research is quantitative with panel data obtained from secondary data from financial reports that have been published on the website www.idx.co.id. The research sample was filtered using a purposive sampling technique with several predetermined criteria, and then 35 manufacturing companies registered with ISSI for the 2019-2021 period were produced that met the criteria so the total sample used was 105 samples. After testing with the Eviews 9 tool, the results showed that the tax avoidance variable had no effect on company value, IOS had a positive and significant effect while profitability had a positive but not significant effect. Meanwhile, company transparency is only able to moderate the relationship between IOS and company value, tax avoidance and profitability variables cannot be moderated by transparency in influencing company value. Keywords: Tax Avoidance; IOS; Profitability; Firm Value; Firm Transparency
Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi Di Kota Salatiga Safaah, Nailis; Mayasari, Elsa; Hasanah, Musyarofatun; Kabib, Nur
Journal of Principles Management and Business Vol. 1 No. 02 (2022): Journal of Principles Management and Bussines
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/jpmb.v1i02.73

Abstract

This research is intended to determine the effect of tax knowledge, socialization and application of e-filling on individual taxpayer compliance. The population used in this research is individual taxpayers in Salatiga City. While in determining the sample using the formula from Roscoe by multiplying the number of variables by 10, so that the total sample used is 40 respondents. Furthermore, the data analysis technique used for testing is multiple linear regression analysis using SPSS 23 software. From the results of data processing, the results show that partially tax knowledge and the application of e-filling have a positive and significant influence on taxpayer compliance. While the socialization variable is not able to influence the level of taxpayer compliance. Next, simultaneously the three independent variables, namely knowledge of taxation, socialization and application of e-filling have a positive and significant impact on the level of compliance of individual taxpayers.
Co-Authors Abdul Aziz Nugraha Pratama Hasanah, Musyarofatun Kabib, Nur Mayasari, Elsa