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All Journal Jurnal Daya Matematis Jurnal Ilmiah Econosains MUST: Journal of Mathematics Education, Science and Technology Jurnal Inovasi Bisnis (Inovbiz) Jurnal Madani EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Accounting Information System (AIMS) Indonesia Berdaya Abdimisi Jurnal PkM (Pengabdian kepada Masyarakat) Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal Accounting Information System (AIMS)
Vivi Iswanti Nursyirwan
Universitas Pamulang
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Journal : Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan

 1 
Pengaruh Pemahaman Aturan Perpajakan, Motivasi Wajib Pajak dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak Yokhebed Winni Cintaswara Parengkuan; Vivi Iswanti Nursyirwan
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 1, Juni 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i1.3119

Abstract

This study aims to determine how the effect of tax knowledge, taxpayer motivation, and tax knowledge on taxpayer compliance. The object of research in this study is an individual taxpayer who is registered at the Tax Service Office of Pratama Kebayoran Lama. This study uses primary data obtained from questionnaire data distributed to respondents of income tax payers. The sampling technique used purposive sampling method by producing 100 samples of individual taxpayers. The data analysis technique used a Structural Equation Model (SEM) approach based on Partial Least Square (PLS) using the SmartPLS 3.3.9 application. The results of the study show that tax knowledge, tax payer motivation, and tax knowledge jointly affect taxpayer compliance. Understanding of tax rules has a positive and significant effect on taxpayer compliance, taxpayer motivation has a positive and significant effect on taxpayer compliance, and tax knowledge also has a positive and significant effect on taxpayer compliance at the Tax Service Office of Pratama Kebayoran Lama. Keywords: A understanding of tax rules, taxpayer motivation, tax knowledge, taxpayer compliance
Analisis Pengaruh Corporate Social Responsibility, Intensitas Aset Tetap dan Sales Growth Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumen Primer (Consumer Non-Cyclicals) Sub-Industri Liquors, Soft Drinks, Dairy Products, Processed Foods yang Terdaftar di BEI Tahun 2017-2021) Khoirunnasikin Khoirunnasikin; Vivi Iswanti Nursyirwan
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 1, Juni 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i1.3301

Abstract

The purpose of this research is to analyze the effect of corporate social responsibility, fixed asset intensity and sales growth on tax aggressiveness in consumer non-cyclicals sub-industry liquors, soft drinks, dairy products, processed foods manufacturing companies listed on the IDX. This type of research is a quantitative research. This study uses secondary data obtained from the IDX website and the company’s website. Data collection techniques using literature study and documentation study. The sample of this research is consumer non-cyclicals sub-industry liquors, soft drinks, dairy products, processed foods manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2017-2021. The sample selection used purposive sampling method. The analysis used was panel data regression analysis which was processed using the Eviews application version 9. The results of this research indicate that corporate social responsibility and fixed asset intensity have no effect on tax aggressiveness, sales growth has a negative effect on tax aggressiveness. Corporate social responsibility, fixed asset intensity, and sales growth together (simultaneously) influence tax aggressiveness.Keywords: Corporate Social Responsibility, Fixed Asset Intensity, Sales Growth, Tax Aggressiveness 
Co-Authors Choirul Basir Dewi Rani Gustiasari Eric Agustinus Gerry Sastro Ilmadi Ilmadi Irfani Azis Julian Muhammad Hasan Julian Muhammad Hasan Hasan Khoirunnasikin Khoirunnasikin Liana Dwi Septiningrum Melina Sari Dewi Muhamad Syazali Nani Mulyani Nina Valentika Nina Valentika Nina Valentika Valentika Nisak Ruwah Ibnatur Husnul Sasmita Sari Ardaninggar Syarif Abdullah Yokhebed Winni Cintaswara Parengkuan