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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Efektif AKADEMIK: Jurnal Mahasiswa Humanis Padma: Jurnal Pengabdian Kepada Masyarakat Mizania : Jurnal Ekonomi dan Akuntansi Realible Accounting Journal
Sapta Setia Darma
Universitas Pamulang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), KINERJA KEUANGAN, DAN INTENSITAS ASET TETAP TERHADAP AGRESIVITAS PAJAK Sapta Setia Darma; Sindy Alifia Utami
Realible Accounting Journal Vol. 2 No. 1 (2022): Realible Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.283 KB) | DOI: 10.36352/raj.v2i1.431

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh Corporate Social Responsibility, Kinerja Keuangan dan Intensitas Aset Tetap terhadap Aggresivitas Pajak. Kinerja keuangan di ukur menggunakan Leverage dan Profitabilitas. Penghindaran pajak diukur menggunakan beban pajak dibagi dengan laba sebelum pajak yang terdapat di laporan keuangan perusahaan sampel. Jenis penelitian ini menggunakan penelitian kuantitatif dengan menggunakan data sekunder yang diambil dari Bursa Efek Indonesia (BEI) dengan menggunakan perusahaan manufaktur sektor makanan dan minuman periode tahun 2015 - 2021. Metode pengambilan sampel menggunakan purposive sampling. Sampel yangterdapat pada penelitian ini sebanyak 10 perusahaan dengan data sebanyak 45. Metodologi yang digunakan adalah menggunakan uji chow, uji hausman, dan uji langrange multiple untuk pemilihan model. Serta uji statistik deskriptif, uji asumsi klasik, uji analisis regresi data panel. Berdasarkan hasil pengujian di dapatkan bahwa Intensitas Aset Tetap berpengaruh terhadap penghindaran pajak. Corporate Social Responsibility dan Kinerja Keuangan melalui Leverage dan Profitabilitas tidak berpengaruh terhadap penghindaran pajak.
Pengaruh Stuktur Modal, Ukuran Perusahaan, dan Perencanaan pajak Priska Crislianto; Sapta Setia Darma
Realible Accounting Journal Vol. 2 No. 2 (2023): Realible Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.611 KB) | DOI: 10.36352/raj.v2i2.529

Abstract

Penelitian ini bertujuan untuk menguji dan memperoleh bukti secara empiris mengenai pengaruh Struktur Modal, Ukuran Perusahaan, dan Perencanaan Pajak terhadap Manajemen Laba. Populasi dalam penelitian ini adalah perusahaan Manufaktur sektor Otomotif dan Komponen yang terdaftar di Bursa Efek Indonesia tahun 2016-2021. Teknik pengumpulan data pada penelitian ini adalah data sekunder dengan metode pengumpulan data yaitu dokumentasi. Penelitian ini menggunakan tekhnik sampling jenuh atau saturation sampling yang termasuk dalam non probability sampling namun terdapat 1 perusahaan yang tidak menyertakan laporan keuangannya di BEI, sehingga diperoleh sebanyak 12 data sampel perusahaan. Tekhnik analisis yang digunakan adalah regresi data panel. Penelitian yang digunakan adalah pendekatan kuantitatif. Hasil penelitian ini menunjukan Struktur Modal berpengaruh terhadap Manajemen laba, sedangkan Ukuran perusahaan dan Perencanaan pajak tidak berpengaruh terhadap Manajemen Laba.
Pengaruh Target Penerimaan Pajak, Realisasi Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Adi Sofyana Latif; Sapta Setia Darma; Rananda Septanta; Rijal Arslan
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1351

Abstract

Taxpayer compliance is a crucial factor in achieving optimal tax revenue and supporting sustainable government financing. However, differences between tax targets, realization, and enforcement mechanisms often raise questions regarding their influence on individual taxpayer compliance. This study aims to examine the effect of tax revenue targets, tax realization, and tax sanctions on individual taxpayer compliance. The research employs a quantitative approach using a survey method. The study was conducted at the South Jakarta Tax Office, with individual taxpayers who consistently paid taxes on time as the research subjects. The observation period spans five years, from 2019 to 2024. A simple random sampling technique was applied, resulting in 109 respondents. Primary data were collected through the distribution of structured questionnaires using a Likert scale. The data were analyzed using EViews version 9 with multiple linear regression analysis. The results indicate that, partially, tax revenue targets have a significant effect on taxpayer compliance, while tax realization and tax sanctions do not have a significant effect on taxpayer compliance. However, simultaneous testing reveals that tax revenue targets, tax realization, and tax sanctions collectively have a significant effect on taxpayer compliance. These findings suggest that strategic tax target setting plays a more influential role in encouraging compliance compared to realization outcomes and sanction policies.
Pengaruh Corporate Social Responsibility dan Perencanaan Pajak terhadap Nilai Perusahaan Rananda Septanta; Sapta Setia Darma; Muhamad Eko Ari Wibowo; Rijal Arslan
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 1 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i1.1809

Abstract

The increasing demand for sustainable business practices and the growing attention to corporate fiscal strategies have made Corporate Social Responsibility (CSR) and Tax Planning central issues in evaluating firm performance, particularly in the agricultural manufacturing sector, which is closely associated with environmental and social impacts. This study aims to provide empirical evidence on the influence of CSR and Tax Planning on Company Value in agricultural-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. This research uses a quantitative approach with an associative research design. The population consists of all agriculture companies listed on the IDX, from which 18 companies were selected through purposive sampling, resulting in 70 financial report observations. Data were processed using SPSS 25 and analyzed using multiple linear regression. Hypothesis testing was performed at a 5% significance level. The findings reveal that CSR does not have a significant effect on Company Value, indicating that CSR initiatives in this sector may not yet be perceived by investors as value-enhancing. Conversely, Tax Planning shows a significant positive effect on Company Value. Additionally, CSR and Tax Planning simultaneously exert a significant influence on Company Value. These results underscore the role of effective tax strategies in enhancing firm value within the agricultural manufacturing industry.
Co-Authors Adi Sofyana Latif Alexander Raphael Baharuddin Saga Chaidir Djohar I Ketut Wenten Ismi Aqilaus Ghonia Muhamad Eko Ari Wibowo Nanda Marlina Priska Crislianto Rahma Wiyanti RANANDA SEPTANTA Rijal Arslan Sindy Alifia Utami Zulva Sudarti