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All Journal Jurnal Ilmiah Manajemen dan Bisnis (JIMB) JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Tjoa Han Hwa
Budi Luhur University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Other

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Influence of Ethical Culture, Locus of Control, and Money Ethics on Ethical Perceptions of Tax Evasion Revan Mairjal; Nabila Qotrunnada; Tjoa Han Hwa
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 1 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v1i1.y2022.p45-58

Abstract

This study aims to prove the ethical culture, locus of control, and money ethics on the ethical perception of tax evasion. The independent variables used in this study are ethical culture, locus of control, and money ethics, while the dependent variable is the ethical perception of tax evasion. This research was conducted at Pamulang University. The research method used is descriptive quantitative. The type of data used is primary data in a questionnaire distributed to Pamulang University Accounting Students online using a google form. Samples were collected by the accidental sampling method (convenience sampling). Respondents used for this study sample were 125 people with specific criteria to obtain 100 samples. Data processing using SPSS version 25.0 for windows by collecting data and related data is then calculated ethical culture, locus of control, and money ethics through testing using multiple linear regression analysis methods. This study indicates that partial ethical culture does not affect ethical perceptions of tax, locus of control affects the ethical perception of tax evasion, and money ethics has no effect on tax evasion. At the same time, the test results show that ethical culture, locus of control, and money ethics affect the ethical perception of tax evasion
The Effect of Executive Compensation, Executive Characteristics, An Executive Shareholding on Tax Avoidance Nabila Qotrunnada; Tjoa Han Hwa; Dwi Mayasari
Jurnal Ilmiah Manajemen dan Bisnis Vol 9, No 1 (2023): Jurnal Ilmiah Manajemen dan Bisnis
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jimb.v9i1.16299

Abstract

This study aims to empirically prove the effect of executive compensation, executive characteristics, and executive share ownership on tax evading. This study was showed in the consumer goods manufacturing corporation listed on the Indonesia Stock Exchange (IDX) from 2016–2020, using a descriptive associative research method and secondary data. The sampling method used purposive.  This research used 16 sample corporations, with a five-year research period of 5 years, so 80 samples were obtained for data processing using Microsoft Excel and the e-View Statistical software applications to analyze descriptive statistics, model conformity tests, classical assumption tests, coefficients of determination (R2), linear regression analysis of panel data, statistical test F and statistical test t. Results of statistical test F executive-compensation variables, executive-characteristics, and decision-making-shareholdings affect tax avoidance. The statistical test t of the executive compensation variable partially has a optimistic and significant effect on dividend payments—however, the executive's variable characteristics and the executive shares' ownership harm tax evading.
Co-Authors Dwi Mayasari Nabila Qotrunnada Revan Mairjal