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All Journal Media Ilmu Keolahragaan Indonesia MIIPS Kesmas Indonesia: Jurnal Ilmiah Kesehatan Masyarakat ANNALES BOGORIENSES Surya Edunomics TEGAR: Journal of Teaching Physical Education in Elementary School Jurnal Menssana Jurnal Ilmiah Edunomika (JIE) Wacana Publik Jurnal Akuntansi JPPS (Jurnal Penelitian Pendidikan Sains) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Kepelatihan Olahraga Jurnal Paradigma Akuntansi Sepakbola Makara Journal of Science Jurnal Sosialita: Jurnal Kajian Sosial dan Pendidikan Kesmas: Jurnal Kesehatan Masyarakat Nasional (National Public Health Journal) Annales Bogorienses
Ngadiman Ngadiman
Dosen Pendidikan Ekonomi FKIP Universitas Sebelas Maret
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Journal : Jurnal Paradigma Akuntansi

 1 
PENGARUH LIKUIDITAS, PROFITABILITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK Sanjaya, Claudius Fredericko; Ngadiman, Ngadiman
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33122

Abstract

Based on the research objective to show the influence and interaction between leverage, profitability, and liquidity on the level of tax aggressiveness of industrial companies. In this case, the goods industry in the beverage and food sector has been registered in the range of 2019 to 2021 on the list of the Indonesian Stock Exchange (IDX). The research samples involved were 14 companies with a purposive sampling method of data collection. The data obtained was processed using SPSS software with multiple regression analysis as well as Microsoft Excel 2016. This research shows that there is a significant relationship between profitability and tax aggressiveness. In addition, it also produces leverage and liquidity data that does not have implications for tax aggressiveness.
FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK PELAKU USAHA RESTORAN DI PIK Setiawan, Aldian; Ngadiman, Ngadiman
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33778

Abstract

This study aims to determine the effect of X1, X2, and X3 on taxpayer compliance (Y) in food and beverage businesses in Pantai Indah Kapuk. and used 100 respondents to get the exact result. The sample selection technique uses purposive sampling and data collection uses a questionnaire. Data analysis used Structural Equation Modeling assisted by the SmartPLS version 4.0.8.3 program. The results of this study are that X1 and X2 has a positive and significant effect on taxpayer compliance in the food and beverage business at Pantai Indah Kapuk. Meanwhile, X3 have no effect and are not significant on taxpayer compliance in the food and beverage business at Pantai Indah Kapuk.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK PEMILIK UMKM DI JAKARTA BARAT Dita, Rey; Ngadiman, Ngadiman
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26491

Abstract

This study aims to determine the effect of tax socialization, money ethics and women in control on tax compliance of MSME owners in the city of West Jakarta. Nonprobability sampling and purposive sampling method were used for sampling, with a total 100samples obtained with some term and conditions while sampling. The data processing technique uses multiple regression analysis, then processed with Microsoft Excel 2013and SPSS 24 program. The result of this study indicate that tax socialization, money ethics and women in control have significant positive effects on tax compliance partially, and have significant positive effects simultaneously. The implication of this research is to increase and adding some taxation knowledge, encourage the MSME owners to come to realization that they have to follow the taxation regulation so they can avoide the fine or tax evasion in advance.
PENGARUH CORPORATE GOVERNANCE, PROFITABILITY, DAN FIRM SIZE TERHADAP TAX AVOIDANCE Gunawan, Dave Christopher; Ngadiman, Ngadiman
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26639

Abstract

This study aims to determine the effect of independent commissioners, audit committees, and profitability and firm size on tax avoidance. The population in this study are LQ45 index companies listed on the Indonesia Stock Exchange in 2017-2019. The source of the data used is secondary data from a third party that has been published to serve as a sample in the study. Sampling in this study using purposive sampling method, with a sample of 19 companies with a total of 57 data for 3 years. The data was processed using the IBM SPSS version 25 program. The results of the study found that profitability had an effect on tax avoidance, while independent commissioners, audit committees and firm size had no effect on tax avoidance.
PENGARUH KEADILAN, MORAL, E-FILLING, E-BILLING TERHADAP KEPATUHAN PAJAK MELALUI KEPUASAN WAJIB PAJAK Ying, Win; Ngadiman, Ngadiman
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29591

Abstract

This research aims to find out how the influence of tax justice, morals, the application of e-filling and e-billing to tax compliance through taxpayer satisfaction in Jakarta. The samples were selected by purposive sampling method and used primary data by distributing questionnaires to 120 taxpayers. This data processing is assisted by the Smart PLS 3.0 program. The results of this study show that tax justice and morale have a positive influence on tax compliance. e-filling and e-billing variables positively affect tax compliance through satisfaction levels but on the other hand the study found that e-filling and e-billing variables did not have a positive influence on taxpayer compliance. The implication of this research is that it is necessary to improve tax services so that taxpayer compliance can also increase.
PENGARUH TRANFER PRICING, SALES GROWTH DAN LEVERAGE TERHADAP TAX AVOIDANCE Rahardja, Gracesya Devina; Ngadiman, Ngadiman
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.29922

Abstract

This research aims to obtain empirical evidence about the effect of transfer pricing, sales growth, and leverage towards tax avoidance. This research used secondary data that were obtained from IDX official website www.idx.co.id or the company’s official websites. The population of this research is all manufacturer companies listed on the IDX for the period of 2015-2020. The sample size of this research is 100 data. The data were processed by using Microsoft Excel dan IBM SPSS Statistic with multiple linear regression analysis method. This research has found that transfer pricing and sales growth give positive effects towards tax avoidance. In the other hand, leverage has a negative effect towards tax avoidance.
FAKTOR YANG MEMPENGARUHI TINDAKAN TAX EVASION Priscilla, Febe; Ngadiman, Ngadiman
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.30740

Abstract

This study aims to obtain empirical evidence regarding the effect of tax rates, taxation technology and information, accuracy of allocation, and fairness of the taxation system on tax evasion of taxpayers in Jakarta. The method of collecting samples using purposive sampling. The taxpayer data in the study consisted of 100 people by distributing online questionnaires. In this study, the researcher implemented primary data and processed it using the SmartPLS version 3. The results of this study were that two variables had a negative and insignificant effect on tax evasion, one variable had a positive and insignificant effect on tax evasion, one variable had a positive and no significant effect on tax evasion. significant to tax evasion.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PENGGELAPAN PAJAK Kasih, Venesia; Ngadiman, Ngadiman
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32332

Abstract

This study was conducted to know the influence of the Self-Assessment System, Money Ethics and Tax Morale against Tax Evasion. The research sample used in this study was 100 taxpayers who met the sample criteria. The results of the study found that the Self-Assessment System had no effect on Tax Evasion. Money Ethics shows a positive and significant effect on Tax Evasion, while Tax Morale has a negative and significant effect on Tax Evasion. The technique of collecting data used is by distributing questionnaires to taxpayers who are domiciled in Jakarta, have used DJP Online, and have a TIN. The sampling technique used was the Purposive Sampling technique. Data processing using SmartPLS version 3.3.9. The results of the study found that the Self-Assessment System had not affect on Tax Evasion. Money Ethics shows a positive and significant effect on Tax Evasion, while Tax Morale had a negative and significant affect on Tax Evasion.
Co-Authors Agnes Fitria, Agnes Andini Sundowo Bayu Suko Wahono Budi Aji, Budi Budi, Didik Rilastiyo Digantara, Tegar Dita, Rey Elvida Napitu, Feronika Elviera Gamelia Ermawan Ermawan Fauzi Fauzi Febriani, Ayu Rizky Felicia Felicia Ferina, Gerhana Festiawan, Rifqi Galuh Widiyarti Gunawan, Dave Christopher Hidayat, Rohman Huslin, Daniel Indra Jati Kusuma Juan, Muhammad Rizki Rahman Pratama Kardono, Broto Sugeng Kasih, Venesia Khurrohman, Moch Fath Limbong, Viter Pernando Listiandi, Arfin Deri Muhammad Hanafi Nabila, Khoirunnissa Nia Marfungatun, Nia Nur Ulfah Panuwun Joko Nurcahyo Partomuan Simanjuntak Prabowo Prabowo Priscilla, Febe Puspitasari, Christiany Rahardja, Gracesya Devina Raharjo Raharjo Rojali, Wahyu Irfan Rosma, Hasdianti Rumella Simarmata, Rumella Saifur Rohman Sanjaya, Claudius Fredericko Santoso, Lydiawati Saudin Yuniarno Setiawan, Aldian Siswandari Siswandari, Siswandari Siti Harwanti Siti Isnijah Solly Aryza Sukirman Sukirman Tajul, Muhammad Theresia, Florence Wardah, Fariida Widhiantoro, Ridho Bayu Ying, Win