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Verani Carolina
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DO INVESTORS CARE ABOUT TAX AVOIDANCE? EVIDENCE FROM INDONESIA Verani Carolina; Endah Purnama Sari Eddy
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.386

Abstract

The purpose of this study is to investigate the response of investors to instances of corporate tax avoidance in Indonesia, which is typified by corporate risk and firm value. This research employs data from all companies listed on the Indonesian Stock Exchange, with the exception of financial sector companies, for the four-year period between 2020 and 2023. The research method is panel data regression, with the Common Effect Model identified as the optimal regression model. The findings indicate that tax avoidance is associated with an increase in corporate risk, yet in the short term, it is linked to an increase in firm value. This research concludes that investors perceive tax avoidance behavior in a negative light.
PENGARUH DIGITAL TAXATION (E-FILING, E-BILLING DAN E-FAKTUR) TERHADAP KEPATUHAN WAJIB PAJAK Eddy, Endah Purnama Sari; Carolina, Verani; Jovi, Christian
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 19 No 2 (2023): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v19i2.677

Abstract

Peningkatan kepatuhan wajib pajak dari tahun ke tahun terus diharapkan oleh pemerintah. Seiring berjalannya waktu, teknologi digital juga terus mengalami kemajuan. Direktorat Jenderal Pajak (DJP) meluncurkan teknologi e-System (Electronic System) dalam upaya mengembangkan layanan perpajakan dengan kualitas yang lebih tinggi serta mempermudah pengawasan terhadap kepatuhan wajib pajak, diantaranya adalah e-Filing, e-Billing, dan e-Faktur. Penelitian ini bertujuan untuk memahami dan mengkaji pengaruh digital taxation (e-Filing, e-Billing, dan e-Faktur) terhadap kepatuhan wajib pajak. Penelitian ini menggunakan metode survei dengan jumlah 100 responden yang mewakili 61.419 wajib pajak di Kota Bandung Kecamatan Bandung Kidul dan menerapkan teknik statistik inferensial dalam menganalisis datanya. Hasil penelitian ini menunjukkan bahwa digital taxation (e-Filing, e-Billing, dan e-Faktur) berpengaruh terhadap kepatuhan wajib pajak.
Co-Authors Amanda, Verna Budi Andriyani, Lulu aurellia, tan lilyani Barnabas Tridig Silaban Christine Dwi Karya Daniel Togu Halomoan Debbianita Derry Pratama Eddy, Endah Purnama Sari Eiren Eunike Elysabeth I Marpaung Elyzabet Indrawati Marpaung Endah Purnama Sari Endah Purnama Sari Eddy Endah Purnama Sari Eddy Enny Prayogo Erika, Lidwina Erna Erna, Erna Glorya Sophieana Hanny Hanny Herman Kambono Hoetama, Marcella I Nyoman Agus Wijaya Ita Salsalina Lingga Jerry Jerry Joni Joni Joni Joni Jovi, Christian Kambono, Herman Lauw Tjun Tjun Leliana Lidya Agustina Maria Natalia Maria Natalia Maria Natalia Melvin Angelina Meyliana Meyliana Najmi Mutia Juhaeni Nindy Tanison Oktavianti Oktavianti Oktavianti Oktavianti Oktavianti, O Ranesa Tedya Ranesa Thedya Revaldo Farrel Witanto Riana Fortunata Riki Martusa Rini Handayani Rini Handayani Se Tin Sherin Tjahyadi Silaban, Barnabas Tridig Sinta Setiana Steven Asher Surifran, Vicky Putra Tan , Kwang En Tedya, Ranesa Tjahyadi, Sherin Vinny Stephanie Hidayat Wayan Feri Permana Wijaya, I Nyoman Agus Yenni Carolina Yuliana Gunawan Yuliana Gunawan Yuliana Gunawan Yunita Christy