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FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI JUAN NATHANAEL TEBIONO; IDA BAGUS NYOMAN SUKADANA
Jurnal Bisnis dan Akuntansi Vol 21 No 1a-2 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (528.97 KB) | DOI: 10.34208/jba.v21i1a-2.749

Abstract

The purpose of this research is to examine the influence of firm size, return on asset, leverage, capital intensity ratio, sales growth, composition of the independent commissioner, and firm age to tax avoidance. The population of this research is all manufacture companies listed in Indonesia Stock Exchange from 2014-2016. The data source in this research was obtained from Indonesia Stock Exchange website. Samples are obtained through purposive sampling method, in which only 54 listed manufacture companies in Indonesia Stock Exchange meet the sampling criterias resulting 162 data available are taken as the samples. The research used multiple regression method to test the effect of each variable in influencing tax avoidance. The empirical result indicates that return on asset, and sales growth have influence to tax avoidance. However firm size, leverage, capital intensity ratio, composition of the independent commissioner, and firm age have no influence to tax avoidance.
Determinan Kepatuhan Wajib Pajak Orang Pribadi di Wilayah Jakarta Barat Tania Pretty Cia; Ida Bagus Nyoman Sukadana
Media Bisnis Vol 13 No 2 (2021): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v13i2.1742

Abstract

This research was to examine the effect of independent variables (awareness of paying taxes, tax sanctions, tax authorities' attitudes, subjective norms, knowledge of tax regulations, perceptions of the effectiveness of the tax system, willingness to pay taxes and service quality) on the dependent variable (taxpayer compliance). The sample of this research is an individual who is registered at the KPP West Jakarta. Data collection was done by distributing questionnaires via google form. The data collection technique in this study was convenience sampling. The data analysis process in this study uses the SPSS 25 program. The results of this research indicate that tax sanctions and perceptions of the effectiveness of the taxation system affect taxpayer compliance because if the increasingly stringent tax sanctions and a high perception of the effectiveness of the taxation system owned by taxpayers, it will increasingly encourage taxpayers to comply with their tax obligations. While the awareness of paying taxes, the attitude of the tax authorities, subjective norms, knowledge of tax regulations, willingness to pay taxes and service quality have no effect on taxpayer compliance.
FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Ivan Lemmuel; Ida Bagus Nyoman Sukadana
E-Jurnal Akuntansi TSM Vol 2 No 4 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v2i4.1856

Abstract

This research to test factors affecting tax aggresiveness in registered manufacturing companies on Indonesian Stock Exchange (IDX). The variable used in the company are capital intensity, inventory intensity, profitability, leverage, liquidity, independent commisionarer, audit quality.Population of this research is manufactured companies which are listed in Indonesia Stock Exchange from 2017 to 2019. The sample of this research are selected by using purposive sampling method, and 240 datas are taken. Data were analyzed using multiple regression method. The result of this research shows that inventory intensity, profitability, leverage have influence to aggressiveness tax, whereas capital intensity, liquidity, independent commisionarer, audit quality do not have influence to aggressiveness tax.
ANALISIS PERHITUNGAN, PENYETORAN, PELAPORAN DAN PENCATATAN PPN PADA PT XX TAHUN 2021 Desi Dwiyanti Romadhon; Ida Bagus Nyoman Sukadana
E-Jurnal Akuntansi TSM Vol 3 No 2 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i2.2171

Abstract

This research aims to analyze the implementation calculation, depositing, reporting, and recording of VAT on XX company in 2021 It also explores the suitability with Regulations Number 42 Year 2009, Finance Minister Regulation Number 242/PMK.03/2014, Finance Minister Regulation Number 63/PMK.03/2021 and principle of general tax accounting. This analysis is carried out using qualitative descriptive methods, which collect and analyze the situation of the subject or object in an institutional form, based on the evidence and facts of the object of study. Data used includes periodic VAT returns for 2021, electronic receipts for 2021, input and output tax invoices for 2021, and recording journals for 2021. The results of this research showed that XX Company calculated, deposited, reported, and recorded VAT in accordance with Finance Minister Regulation Number 242/PMK.03/2014, Finance Minister Regulation Number 63/PMK.03/2021 and principle of generally tax accounting.
Co-Authors Desi Dwiyanti Romadhon Ivan Lemmuel JUAN NATHANAEL TEBIONO Tania Pretty Cia