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All Journal An-Nisbah: Jurnal Ekonomi Syariah AKRUAL: Jurnal Akuntansi Accounting and Management Journal Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Akuntansi dan Keuangan Akuntansi dan Teknologi Informasi Jurnal Bisnis Mahasiswa Abimanyu: Journal of Community Engagement Utsaha: Journal of Entrepreneurship Jurnal Akuntansi AKUNESA Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Community Service (IJCS) Applied Business and Administration Journal (ABAJ) Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA)
Aisyaturrahmi
Universitas Negeri Surabaya
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Journal : Accounting and Management Journal

 1 
The Influence of Taxpayer Awareness and Taxation Socialization on Motor Vehicle Taxpayer Compliance in the City of Probolinggo Soetomo, Fernando Yorhans; Aisyaturrahmi
JURNAL AKUNTANSI DAN MANAJEMEN Vol 8 No 1 (2024): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v8i1.5602

Abstract

The aim of this research is to see the level of motor vehicle tax compliance in Probolinggo City. A good level of compliance can be achieved if taxpayers are aware of their tax obligations and the government carries out outreach to provide the latest information regarding taxation. This type of research is research using quantitative methods by distributing questionnaires. The population in this study were taxpayers registered with UPT SAMSAT Probolinggo City and the sample used in this study was 400 respondents. The results of this research indicate that taxpayers in Probolinggo City are aware of their tax responsibilities and want more comprehensive socialization so that it can influence taxpayers to better comply with applicable tax regulations.
STUDI PENGARUH KINERJA KEUANGAN TERHADAP TAX AVOIDANCE Ike Alvinurnita Tristanti; Aisyaturrahmi
JURNAL AKUNTANSI DAN MANAJEMEN Vol 7 No 1 (2023): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v7i1.4406

Abstract

This study aims to examine empirical evidence about the factors that influence tax avoidance. The factors used in this study are profitability, leverage, liquidity, and sales growth as independent variables. Tax avoidance is measured using the cash effective tax rate as the dependent variable. This research does not only discuss profitability, liquidity, leverage, and sales growth that affect tax avoidance. However, it also analyzes whether there are significant differences in tax avoidance in 2019 and 2020 for manufacturing companies listed on the Indonesia Stock Exchange (IDX). A sample of 58 manufacturing companies was obtained based on predetermined criteria. The analytical method used is multiple regression and paired sample t-test with the SPSS (Statistical Product and Service Solutions) application version 26. The results show that profitability in 2019 has an effect on tax avoidance, and for 2020 profitability has no effect on tax avoidance, leverage in 2019 and 2020 has no effect on tax avoidance, liquidity in 2019 and 2020 has no effect on tax avoidance, sales growth in 2019 and 2020 has no effect on tax avoidance, and there is no difference in tax avoidance in 2019 with 2020.
Co-Authors Adinda Suci Cahya Ningtyas Agista Dwi Praticha Nur Anjelia Bonnie Soeherman Cahyani, Nadhifa Risma Dewi Prastiwi Dian Anita Nuswantara Elisya Mufadilah Fidelis Arastyo Andono, Fidelis Haladi, Athira Yasmin Hanum Fatikha Rakhmawati Hariyati Ike Alvinurnita Tristanti Laya Alil Thohiroh Lintang Venusita Loggar Bhilawa Made Dudy Satyawan Maulidi, Ach Miati Hana Pertiwi Nabila Izza Syakira Ningtyas, Adinda Suci Cahya Pujiono Pujiono Soetomo, Fernando Yorhans Syakira, Nabila Izza Tarekar, Nella Juwita Thohiroh, Laya Alil Wydianti, Lilyana