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All Journal AKUNTABILITAS Wahana Riset Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia EQIEN - JURNAL EKONOMI DAN BISNIS JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Online Insan Akuntan Jurnal Ekonomi dan Bisnis Dharma Andalas ACADEMICS IN ACTION Journal of Community Empowerment REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer Jurnal Bina Akuntansi JURNAL AKUNTANSI JUDICIOUS: Journal of Management Jurnal Ekonomi Perusahaan Jurnal Manajemen Dan Akuntansi Medan Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Jurnal Penelitian Pendidikan Indonesia Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis
Amelia Sandra
Institut Bisnis Dan Informatika Kwik Kian Gie
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Bina Akuntansi

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PENGARUH UKURAN PERUSAHAAN, METODE AKUNTANSI, DAN STRUKTUR KEPEMILIKAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2013 Edeline Edeline; Amelia Sandra
Jurnal Bina Akuntansi Vol 5 No 2 (2018): Jurnal Bina Akuntansi Vol.5 No.2 Juli 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (785.248 KB) | DOI: 10.52859/jba.v5i2.9

Abstract

Tax is one source of country’s revenue comes from the people. Efforts in this country instead of optimizing revenues is not without obstacles. The main obstacle in the context of state income tax in this sector is tax avoidance. The purpose of this research is to examine if firm size, accounting method, and ownership structure have an influence on tax avoidance in manufacturing companies listed in Indonesia Stock Exchange in period 2010-2013. This study uses observational methods on secondary data which obtained from the annual financial report and audited financial statements of companies. This study uses 27 manufacturing companies that listed in Indonesian Stock Exchange as a sample. This research uses purposive sampling method for sampling method. The analytical method used is Structural Equation Modelling (SEM) using a variance-based Partial Least Square (PLS). The results showed that firm size has a value of T-statistic for 2.521 where the value is greater than 1.96, accounting method has a value of T-statistic for 4.015 where the value is greater than 1.96, and ownership structure has a value of T-statistic for 1.759 where the value is smaller than 1.96. From the results of this study concluded that firm size and the accounting method have influence on tax avoidance. While the ownership structure found no effect on tax avoidance.
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI USAHAWAN DI ITC CEMPAKA MAS JAKARTA Andri Andri; Amelia Sandra
Jurnal Bina Akuntansi Vol 4 No 2 (2017): Jurnal Bina Akuntansi Vol.4 No.2 Juli 2017
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4433.383 KB) | DOI: 10.52859/jba.v4i2.29

Abstract

Tax is one of the largest nation’s country. To achieve the target of state revenue from the taxation sector, the Directorate General of Taxation takes steps in the framework of sustainable tax reform including tax reform reform in the field of policy and reform in the field of tax administration. So the tax reform creates a healthy and competitive tax system in encouraging Taxpayers to fulfill the rights and obligations of taxation. This study discusses the influence of modernization of tax administration system on taxpayer compliance of entrepreneurs in itc cempaka mas jakarta. Sampling technique used is non probability sampling with purposive sampling method and obtained data of 100 respondents from taxpayers compliance of entrepreneur in itc cempaka mas jakarta. Data analysis techniques and hypothesis testing to check each variable is done by descriptive statistical test, pooling test, classical assumption test, multiple regression analysis test, F test and t test using program SPSS 23. Based on the tests that have been done, it can be concluded that the modernization of tax administration system has an influence on the compliance of individual taxpayers.
Co-Authors Andri Andri Andrianus, Wilson Angelica Gavra Limarga Apriwenni, Prima Ari Hadi Prasetyo Armi Bakar Bakar, Armi Brandinie, Moryessa Brastoro Cynthia Chandra Dicky Putra Lukito Edeline Edeline Elis Sondang Dasawaty Friska Ferisha Gracia Chou Vani Gusti Harmaji Hanif Hanif Hansen Nehemia Effendi Haris Jessica Chrysilla Jessica Gracia Lorens, Manuel M. Imam Sundarta Martha Ayerza Esra Masripah Moryessa Brandinie Muniroh, Leny Nurlela Nurlela Nurlela Nurlela Prima Apriwenni Prima Apriwenni Reyska Nathanael Rita Eka Setianingsih Rizka Indri Afrianti Rizka Indri Arfiant Rizka Indri Arfianti Rizka Indri Arfianti Rusli, Vani Shinta Widyastuti Sinambela, Toni Skolastika Alva Adventia Indaryanti Stefanie Toni Sinambela Vani, Gracia Chou Wi Rita Widya Yensi, Yensi Yustina Triyani