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All Journal Jurnal Akuntansi dan Perpajakan JAD: Jurnal Riset Akuntansi & Keuangan Dewantara JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)
Pujo Gunarso
Universitas Merdeka Malang
Economics, Econometrics & Finance

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ANALISIS PENGARUH KESADARAN WAJIB PAJAK DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA MALANG SELATAN Yessica Tanilasari; Pujo Gunarso
Jurnal Akuntansi dan Perpajakan Vol 3, No 1 (2017): March 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v3i1.1324

Abstract

This research aimed to analyze the influence of taxpayers awareness and the quality service tax authorities on individual tax compliance. This research was conducted on Kantor Pelayanan Pajak Pratama Malang Selatan. The population in this research was a non employees individual taxpayers of Kantor Pelayanan Pajak Pratama Malang Selatan. Samples were taken by convenience sampling method, with a total sample of 100 respondents. Methods of data collection carried out using questionnaires. This research using validity and reliability test, and multiple linear regression analysis. The analysis showed that the taxpayer Awareness positive effect on compliance of individual taxpayers. This meant that the higher the level of awareness taxpayer individual taxpayer compliance will also increase. Quality of service fiscus positive effect on compliance of individual taxpayers. This meant that the quality of service that increases the tax authorities, the compliance of individual taxpayers also will increase. Awareness of taxpayers and service quality fiscus positive effect on compliance of individual taxpayers. This meant that an individual taxpayer compliance can be achieved with the existence of two variables: the awareness of taxpayers and the quality of service tax authorities. DOI: https://doi.org/10.26905/ap.v3i1.1324
Pengaruh tax avoidance, leverage, dan ukuran perusahaan terhadap kinerja perusahaan Margareta Fitriani; Pujo Gunarso; Any Rustia Dewi
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 2 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i2.10176

Abstract

Company performance is an achievement attained by the company during a specific time period that reflects the company's level of soundness. Company performance can be used as a measuring tool in assessing business success, as well as a factor in future decision making and planning. The study's goal is to examine the impact of tax avoidance, leverage, and company size on company performance. Purposive sampling was used in this study, which was conducted at a food and beverage company. According to the findings of this study, tax evasion has a negative impact on company performance. Leverage has a positive impact on business performance. The size of a company has a negative impact on its performance
Pengaruh ukuran perusahaan, profitabilitas, kebijakan utang, likuiditas, dan struktur modal terhadap nilai perusahaan Epi Meyorga; Pujo Gunarso; Any Rustia Dewi
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 6, No 1 (2024): February 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v6i1.11986

Abstract

This research aims to analyze the influence of size, profitability, debt policy and capital structure on company value. The population in this study was 55 companies, the sampling technique used purposive sampling, resulting in a total sample of 13 companies during the 2020 - 2022 period. The data analysis technique used multiple regression analysis. The results of the analysis show that company size has a significant effect on company value. Profitability, debt policy, liquidity and capital structure have no effect on company value.  
Analisis Komparatif Strategi Tax Planning PPh Pasal 21 (TER) melalui Metode Net dan Gross Up sebagai Upaya Efisiensi Beban Pajak Penghasilan Badan pada CV. Bumi Pertiwi Makmur Kiswatul Imama; Pujo Gunarso
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.6494

Abstract

This study aims to analyze tax planning strategies for Article 21 Income Tax (PPh Article 21) using the Average Effective Rate (AER/TER) by comparing the Gross method currently applied by the company with the Net and Gross-Up methods, in order to achieve efficiency in Corporate Income Tax expenses at CV Bumi Pertiwi Makmur. This research employs a quantitative descriptive method with a case study approach. The data used include employee income data, Article 21 Income Tax calculations, and the company’s income statement for the March 2024 period. The analytical technique applied is comparative analysis to assess differences in fiscal treatment and their impact on the Corporate Income Tax burden. The results indicate that the Net method gives rise to a positive fiscal correction because the Article 21 Income Tax borne by the company constitutes a non-deductible expense, thereby increasing taxable income. Meanwhile, the Gross-Up method provides a tax allowance that can be recognized as a deductible expense, resulting in no positive fiscal correction and enabling a reduction in the Corporate Income Tax burden. Quantitatively, the implementation of the Gross-Up method generates Corporate Income Tax savings of 1.001.451 compared to the Net and Gross methods. Therefore, the Gross-Up method is considered the most effective strategy for Article 21 Income Tax planning.  
Analisis pengaruh kesadaran wajib pajak, sanksi pajak, dan program pemutihan pajak terhadap kepatuhan pembayaran pajak kendaraan bermotor di Kota Malang: Introduction Velisya Thensy; Pujo Gunarso
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 8 No. 1 (2026): February 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v8i1.16721

Abstract

This study aims to analyze the effect of taxpayer awareness, tax sanctions, and tax amnesty programs on motor vehicle tax payment compliance in Malang City. The study employs a quantitative approach using primary data collected through questionnaires from 100 respondents. Data were analyzed using multiple linear regression. The results indicate that taxpayer awareness and tax sanctions have a positive and significant effect on compliance, while the tax amnesty program has no significant effect on motor vehicle tax payment compliance.
Pengaruh Struktur Kepemilikan, Intensitas Modal, dan Likuiditas Terhadap Tax Avoidance Pada Perusahaan Sektor Teknologi Lenni Milandini; Pujo Gunarso
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 9 No. 1 (2026): Januari (2026) - Juni (2026)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v9i1.1526

Abstract

Tax avoidance is a strategy or method used by companies to avoid or reduce corporate taxes legally. The purpose of this study is to analyze the effect of ownership structure, capital intensity, and liquidity on tax avoidance in technology sector companies listed on the Indonesia Stock Exchange for the period 2022-2024. The quantitative method used was secondary data in the form of company annual reports for the period 2022-2024. Using a purposive sampling method, 13 companies met the established criteria. The results show that ownership structure has no effect on tax avoidance, capital intensity has a negative effect on tax avoidance, and liquidity has no effect on tax avoidance. The conclusion is that institutional shareholders do not prioritize oversight, and the higher the level of fixed asset ownership, the higher the level of tax avoidance. Furthermore, the higher the level of liquidity used for tax avoidance.
Co-Authors Any Rustia Dewi Any Rustia Dewi Epi Meyorga Kiswatul Imama Lenni Milandini Margareta Fitriani Velisya Thensy Yessica Tanilasari