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All Journal Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business JRA: Jurnal Riset Akuntansi Dinasti International Journal of Management Science Dinasti International Journal of Education Management and Social Science Dinasti International Journal of Digital Business Management JURNAL AKUNTANSI Cakrawala Repositori Imwi Journal of Social Science Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Business, Technology, and Organizational Behavior (IJBTOB) Devotion: Journal of Research and Community Service Jurnal Ekonomi KIAT Indonesian Journal of Multidisciplinary Science Journal Of World Science International Journal of Applied Business and International Management Journal of Social Science International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Hadri Mulya
Universitas Mercu Buana
Religion Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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COULD EARNING MANAGEMENT MODERATE THE EFFECT OF CSR, GCG AND LEVERAGE TOWARDS TAX AGGRESIVENESS? Nidia Putri Amelia; Hadri Mulya
Dinasti International Journal of Education Management And Social Science Vol. 3 No. 3 (2022): Dinasti International Journal of Education Management and Social Science (Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v3i3.1151

Abstract

Tax is the biggest income in Indonesia, however taxpayers assume that tax is an additional expense for corporate so that taxpayers carry out tax aggressive behavior in order to reduce their tax expense. Purpose of this research is to test empirically the effect of CSR disclosure, leverage, and GCG disclosure towards tax aggressiveness moderated by earning management in mining industry registered in the Indonesian stock exchange for the period 2014-2019. Method of sample selection used purposive sampling and obtained 14 corporates with observations total of 84. Panel data regression analysis applied in this study used the help of Eviews version 12. Based on the results of hypothesis test, it is stated that the corporate social responsibility disclosure, leverage and good corporate governance disclosure have no effect on tax aggressiveness. Likewise, after being moderated by earning management, the results show that earning management is not able to moderate the effect of disclosure of corporate social responsibility towards tax aggressiveness, while earning management is able to moderate the effect of leverage and good corporate governance disclosure towards tax aggressiveness.
Factors Affecting Personal Tax Compliance With Sanctions as Moderating Variables (Empirical Study at Primary KPP North Bekasi) Mulyati, Sri; Mulya, Hadri
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 1 No. 2 (2021): International Journal of Business, Technology, and Organizational Behavior (IJB
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52218/ijbtob.v1i2.8

Abstract

This research was conducted to examine the factors that influence individual taxpayer compliance with sanctions as a moderating variable. This research  was  conducted  at  the  Primary  Tax  Office  in  North  Bekasi.  Data collection techniques were carried out by distributing questionnaires as many as 170 respondents, but 5 respondents did not return the questionnaire and 165 respondents to the data conducted for the study. The  data  in this study  are primary  data  and  the  method used in  this research is quantitative method, using SPSS (Statistical Package for the Social Sciences version 22). The results of this study indicate that knowledge, tax awareness and tax environment have a positive effect on taxpayer compliance while sanctions as a moderating variable, it has no positive effect on taxpayer compliance.
Co-Authors Arya Adhitya Putra, Fajar Arzia Laksmita Putri Asmin Safari Lubis Fahmil Furqon El Ghofiqiy Felgi Kiko Fananta Kristanti, Corry Lubis, Asmin Safari Masyhudzulhak, Masyhudzulhak Muhammad Aras Prabowo Murwanto, Triadi Natalia Kristanti, Yosephine Nidia Putri Amelia Nidia Putri Amelia Putri Amelia, Nidia Ravi, Muhammad Retno Puji Astuti Sigit Widiatmoko Sitawati Sitawati Sri Mulyati Sri Mulyati