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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Ipteks Akuntansi Bagi Masyarakat JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) International Journal of Supply Chain Management Indonesia Accounting Journal Vivabio : Jurnal Pengabdian Multidisiplin Formosa Journal of Applied Sciences (FJAS) Journal of Governance, Taxation, and Auditing The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis IJEFSD
Herman Karamoy
Universitas Sam Ratulangi Manado
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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Journal : Journal of Governance, Taxation, and Auditing

 1 
The Effect of Self Assessment System and Tax Knowledge on Individual Taxpayer Compliance WIBOWO, Ahrizlia Sahidevi; KARAMOY, Herman; LAMBEY, Robert
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i2.488

Abstract

Taxes are people's contributions to the state treasury which are used to support the work program of the government to implement changes, so that government goals can be achieved. The role of the taxation sector is very large in supporting state revenues, so that in this case the awareness of the public as corporate taxpayers and personal taxpayers is really needed. The self-assessment system is one of the government's efforts in growing individual tax revenues by giving confidence to taxpayers to be active in carrying out their own tax obligations. In implementing the self-assessment system, taxpayers need to understand tax knowledge. Tax knowledge is a basis that can support the implementation of the current system. This study aims to determine the effect of self-assessment system and tax knowledge on individual taxpayer compliance. The research population is taxpayers domiciled in the city of Manado with a sample of 100 respondents. The research method uses questionnaires and analytical techniques using multiple linear analysis assisted by the SPSS Version 25 application program. The results of the study show that the self-assessment system variable does not have a significant effect on individual taxpayer compliance, while the tax knowledge variable has an influence on individual taxpayer compliance.
The Effect of Profitability, Capital Intensity, Debt to Asset Ratio On Tax Avoidance In Property Companies Listed On Indonesia Stock Exchange For The 2018-2020 Period GAGOLA, Gabriela; KARAMOY, Herman; PUSUNG, Rudy
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i2.505

Abstract

Tax is the main indicator in the APBN because of the large percentage of tax revenue for maximum development in Indonesia. Taxes are obligations and expenses that reduce the company's net profit, this is contrary to the objectives of the entity. In 2020 the Director General of Taxes said that the implementation of tax avoidance resulted in losses to the state of up to 68.7 trillion per year. Therefore, many companies carry out tax avoidance measures. There are so many factors that can influence the occurrence of tax avoidance, including profitability, capital intensity, and debt to asset ratio. This study aims to determine the effect of the variables profitability, capital intensity, and debt to asset ratio on tax avoidance in property companies that are on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. This study uses secondary data taken from the official website of the Indonesia Stock Exchange. The sample in this study used the nonprobability sampling which is purposive sampling technique, so that a sample of 17 companies was obtained with a total of 51 data. The analytical method used in this research is multiple linear regression analysis method. The results showed that profitability had no effect on tax avoidance, capital intensity had no effect on tax avoidance and debt to asset ratio had a significant positive effect on tax avoidance.
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