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Journal : E-Jurnal Ekonomi dan Bisnis Universitas Udayana

PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK Pajar Sidik; Suhono Suhono
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.09.NO.11.TAHUN 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.064 KB) | DOI: 10.24843/EEB.2020.v09.i11.p02

Abstract

This study aims to determine the effect of profitability on tax aggressiveness, the effect of leverage on tax aggressiveness, and the effect of profitability and leverage on tax aggressiveness. The government can also use tax revenue to build and improve public infrastructure so as to improve people's welfare. Therefore, the government always tries to increase the tax target from year to year through various policies. Tax revenue plays an important role in supporting government operations, because the size of the tax revenue will determine the amount of the APBN. 100 samples were taken from 2015 to 2019 with annual data on ROA, Leverage and Tax Aggressiveness. The statistical method used in this research is multiple regression analysis, classical assumption test, descriptive statistical analysis, determination analysis and hypothesis testing. From the results of this study it is known that profitability has a negative effect on tax aggressiveness. Leverage has no effect on tax aggressiveness. Profitability and Leverage have an effect on Tax Aggressiveness.
PENGARUH KUALITAS PELAYANAN FISKUS DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA KARAWANG UTARA Yunita Susanti; Suhono Suhono
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.09.NO.11.TAHUN 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.475 KB) | DOI: 10.24843/EEB.2020.v09.i11.p04

Abstract

This study aims to determine the effect of the quality of tax services and tax sanctions on individual taxpayer compliance at KPP Pratama Karawang Utara. Hypothesis testing in this study was conducted using Multiple Linear Regression Analysis. This research was conducted at KPP Pratama Karawang Utara. The study population was 273,322 individual taxpayers. The sampling technique used was purposive sampling, the determination of the number of samples was carried out using the Slovin formula, in order to obtain the number of respondents as many as 100 individual taxpayers. The results of the research partially and simultaneously show that the Quality of Fiscal Service and Tax Sanctions have a positive and significant effect on Individual Taxpayer Compliance. Keywords: Fiscus Service Quality; Tax Sanction; Taxpayer Compliance