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RIAN SUMARTA
Trisakti School of Management
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Journal : MEDIA BISNIS

 1 
FAKTOR-FAKTOR YANG MEMENGARUHI PPh BADAN TERUTANG PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA RIAN SUMARTA; AULIA ULMAH INTAN
Media Bisnis Vol 12 No 2 (2020): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v12i2.922

Abstract

The purpose of this research is to obtain the factors that affect the corporate income tax. The independent variables of this research are capital structure (DER), profitability (ROA), operating cost, net sales, commercial expense, and luquidity ratio. The dependent variable in this research is corporate income tax. In this following research, the researchers used manufacture companies listed in Indonesia Stock Exchange from 2016-2018 which had 492 data from 164 companies. Based on criteria there are 177 data from 59 companies. The data was analyzed by using multiple regression analysis with IBM SPSS 19 version. The results of this research indicated that profitability (ROA), operating cost, and net sales have influence significant toward corporate income tax Minimizing operating costs in the company can affect the profitability ratio and can increase company profits. Company profit comes from sales made by the company, profit is one of the tax objects, so that the amount of company profit can determine the amount of corporate income tax owed. However capital structure (DER), comercial expense, and liquidity ratio have no influence toward corporate income tax.
FAKTOR-FAKTOR YANG MEMENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP WILAYAH JAKARTA UTARA JULIANI JULIANI; RIAN SUMARTA
Media Bisnis Vol 13 No 1 (2021): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v13i1.955

Abstract

This study aims to obtain empirical evidence of understanding of taxpayers, taxpayer awareness, taxes sanction, taxpayer environment, quality of service, moral obligations and perceived behavioral control of taxpayer compliance. The use of the method in this study is causality research method. The population in this study is an individual taxpayer that registered in North Jakarta Tax Office. Sampling in this study used a simple random sampling method with a total of 103 respondents. The results of this study concluded that understanding of taxpayers, taxes sanction and moral obligations has an influence on the compliance of individual taxpayers registered in the North Jakarta Tax Office. In the sense that the higher the level of understanding of the taxpayer, the firmer the tax sanctions and the better the moral obligations, the higher the level of compliance of individual taxpayers. While taxpayer awareness, taxpayer environment, quality of service and perceived behavioral control do not affect the compliance of individual taxpayers registered in North Jakarta Tax Office.
Faktor yang Memengaruhi Kepatuhan Wajib Pajak Orang Pribadi di Wilayah Tangerang Myken Vanda Gishela; Rian Sumarta
Media Bisnis Vol 13 No 2 (2021): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v13i2.1745

Abstract

The aims of this study are to determine the factors that affecting the control of personal taxpayers’ attitudes regarding the implementation of tax education, tax knowledge, tax penalty, account representative’s services, tax amnesty, tax awareness, and the application of e-filing system. The object of this study was conducted on personal taxpayers registered in Tangerang tax office. The data were collected by questionnaire measured by likert scale. Purposive sampling sampling technique were applied to determine the samples in this study and the number of samples in this study consisted of 131 personal taxpayers that registered in Tangerang tax office. data analysis was performed by validity test, reliability test. The hyphotesis was tested using the coefficient analysis, coefficient of determination (adj R2), t and F test statictics. The results showed that the implementation of tax knowledge, tax penalty, and the application of e-filing system had a positive effect on individual taxpayers’ compliance that registed in Tangerang tax office. While, other independent variable do not have influence to tax compliance.
Co-Authors AULIA ULMAH INTAN Aurelia Putri Hadi Atmaja HARYO SUPARMUN JULIANI JULIANI MARIA ADE KRISTINA MEIRISKA FEBRIANTI Myken Vanda Gishela SILVY CHRISTINA Siti Alifah Fauziyah