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All Journal JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG eCo-Buss Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) CENDEKIA : Jurnal Ilmu Pengetahuan Jurnal Akuntansi dan Keuangan (JAK) eCo-Fin NEAR: Jurnal Pengabdian kepada Masyarakat Malcom: Indonesian Journal of Machine Learning and Computer Science Jurnal Manajemen, Akuntansi, Ekonomi Journal of Public Health Concerns IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Journal of Business Management and Economic Development
Hardini Ariningrum
Universitas Malahayati
Humanities Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Transportation Other

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Journal : eCo-Buss

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The Effect of Profitability and Leverage on Tax Avoidance in Property and Real Estate Companies Listed on the Indonesia Stock Exchange in 2018-2020 Hardini Ariningrum; Murni Indah Sari
eCo-Buss Vol. 5 No. 3 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v5i3.692

Abstract

The goal of this study is to determine how profitability and leverage affect tax evasion. Research of this kind is quantitative. Property and real estate businesses that were listed on the Indonesia Stock Exchange (IDX) between 2018 and 2020 make up the study's population. Purposive sampling, or the selection of samples based on specified criteria, was used in this investigation. Using the purposive sampling technique, 45 samples from 15 real estate and property enterprises were gathered. Descriptive statistical analysis, the traditional assumption test, multiple linear regression analysis, and hypothesis testing are the analytical techniques used, and SPSS version 25 is used to handle the data. The findings of this study show that the profitability variable and the leverage variable have no discernible effects on tax evasion.
Determinant Factors Affecting Compliance MSME Taxpayers (Case Study of Cipadang Village Community) Hardini Ariningrum; Irma Nuryana; Dian Eka Saputri
eCo-Buss Vol. 6 No. 3 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i3.1236

Abstract

Given that taxes represent the primary revenue source in Indonesia, the government places significant emphasis on the tax processing procedure. Micro, Small, and Medium Enterprises (MSMEs) receive a government-borne incentive of 0.5 percent Final Income Tax, underscoring the government's support for this sector. With 64.2 million MSMEs in Indonesia in 2019, comprising 99.99% of all business entities, these taxpayers are exempted from tax remittance up to a specified threshold, with no tax deductions or collections enforced upon their payments. This study endeavors to assess the impact of religiosity, love of money, tax knowledge, taxpayer awareness, tax rates, and tax sanctions on compliance among MSME taxpayers registered in Cipadang Village. Employing a quantitative approach, data is gathered through questionnaires, involving 30 respondents who are MSME taxpayers. This research contributes to the advancement of tax accounting and behavioral accounting research, particularly concerning compliance with tax payments among MSME taxpayers.  
Co-Authors Abda Abda Abshor Marantika Acep Komara afif al ansori afif, muhammad faris Aini, Hasiatul Alfiana, Nanda Aliya, Sofiatun Apip Alansori Apip Alansori Chanita Sari Manulang Chatarina Umbul Wahyuni Citrawati Jatiningrum Desna Sari Putri Desyandri Desyandri Dewi, Anita Kusuma Diah Astika Winahyu Dian Eka Saputri Dianisa, Ika Didi Susianto Dwiyanti, Dea Okta Eka Junia Eka Sariningsih Fatriola Yoda Sutrahti Fitri Laelani Aryana Hafiratul Fitri Usfa Haryanto, Ruli Eko Iing Lukman Indah Lia Puspita Indah Lia Puspita Irma Nuryana Jayawarsa, A.A. Ketut Jhon Piranda Kasmi, Kasmi Khoidar Amirus Kurniawati, Septi Kusnadi Kusnadi Lisa, Repa Anty Dwi Manulang, Chanita Sari Maulidia Berlianti Miftah Riska Maulana Cahyani Miswan Gumanti Miswan Gumanti MULYANI Mulyani Mulyani Murni Indah Sari Nadia, Silva Nurhalina Sari Putih Rahmawati Putri, Desna Sari Putri, Rismawati Shelia Rahyono Rahyono Restiono, Nanang Ritali Evi Mudrikah Satria Abadi Sudewi Tina Setia Wati Dewi Tri Wulan Mayasari Trisia Dira Yuniar Usfa, Hafiratul Fitri Winahyu, Diah Astika Yuniar, Trisia Dira