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All Journal MEDIA PETERNAKAN - Journal of Animal Science and Technology Jurnal Pembangunan Pendidikan: Fondasi dan Aplikasi Humanika : Kajian Ilmiah Mata Kuliah Umum Jurnal Peternakan Sriwijaya E-Jurnal Agroekoteknologi Tropika (Journal of Tropical Agroecotechnology) Saintek Perikanan : Indonesian Journal of Fisheries Science and Technology Jurnal Lahan Suboptimal Jurnal Agrista Jurnal Floratek Proceedings of Annual International Conference Syiah Kuala University - Life Sciences & Engineering Chapter Journal of Tropical Soils Sains Tanah Jurnal Online Mahasiswa (JOM) Bidang Pertanian Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan AGRIVITA, Journal of Agricultural Science PROFIT : Jurnal Administrasi Bisnis Intelektualita Phi : Jurnal Pendidikan Fisika dan Terapan Jurnal Antropologi: Isu-Isu Sosial budaya JURNAL ILMIAH PENDIDIKAN FISIKA AL BIRUNI EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis KOVALEN: Jurnal Riset Kimia Sosioreligius: Jurnal Ilmiah Sosiologi Agama PALITA: Journal of Social - Religion Research Teras Jurnal Jurnal Ilmiah Peuradeun Journal of Accounting Science Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal Ilmiah Didaktika : Media Ilmiah Pendidikan dan Pengajaran Globish: An English-Indonesian Journal for English, Education, and Culture JURNAL PENDIDIKAN TAMBUSAI AL-TANZIM : JURNAL MANAJEMEN PENDIDIKAN ISLAM JURNAL GLOBAL EDUKASI Seminar Nasional Lahan Suboptimal Agroekoteknologi Tropika Lembab Adaara: Jurnal Manajemen Pendidikan Islam Mega Aktiva: Jurnal Ekonomi dan Manajemen Economy Deposit Journal ( E-DJ) AL MA'ARIEF : JURNAL PENDIDIKAN SOSIAL DAN BUDAYA Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Relativitas : Jurnal Riset Inovasi Pembelajaran Fisika Journal of Experimental and Clinical Pharmacy (JECP) Transekonomika : Akuntansi, Bisnis dan Keuangan Gurindam: Jurnal Bahasa dan Sastra East Asian Journal of Multidisciplinary Research (EAJMR) TRANSFORMATIONAL LANGUAGE, LITERATURE, AND TECHNOLOGY OVERVIEW IN LEARNING (TRANSTOOL) Jurnal Media Birokrasi Room of Civil Society Development Innovative: Journal Of Social Science Research Journal Microbiology Science Al-Musyrif : Jurnal Bimbingan dan Konseling Islam Jurnal Ilmiah Mahasiswa Pertanian PANCASILA AND CIVICS EDUCATION JOURNAL ASH-SHAHABAH : Jurnal Pengabdian Masyarakat Proceeding of International Conference on Special Education in South East Asia Region An-Nadzir : Jurnal Manajemen Pendidikan Islam JatiRenov: Jurnal Aplikasi Teknologi Rekayasa dan Inovasi JRAMathEdu (Journal of Research and Advances in Mathematics Education) International Journal of Law, Policy and Governance Jurnal Pengabdian Masyarakat JLE: Journal of Literate of English Education Study Program Jurnal Teknologi dan Komunikasi Pemerintahan Datuk Sulaiman Law Review (DaLRev) Pedagogy: Journal of Multidisciplinary Education Jurnal Transportasi dan Bahari (ALTAIR) Jurnal Ar-Risalah Tesseract: International Journal of Geometry and Applied Mathematics Room of Civil Social Development PENDIMAS
Sabaruddin Sabaruddin
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Journal : Journal of Accounting Science

 1 
Determinants of Discipline of Micro, Small and Medium Enterprises Tax Bearers: Determinan Kedisiplinan Penanggung Pajak Usaha Mikro Kecil dan Menengah Sabaruddin, Sabaruddin
Journal of Accounting Science Vol. 6 No. 2 (2022): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i2.1615

Abstract

This study aims to analyze how much influence awareness, understanding, tax sanctions, and income levels have on the discipline of small, micro, and medium enterprises (MSME) to bearers. The theory that underlies this research is the theory of planned behavior (TPB) which is related to the discipline of the tax bearer. Behavioral theory explains behavior change caused by several things. The population used in this study is MSME taxpayers registered with PD Pasar Jaya Jakarta, with a sample of 234 MSMEs. The analytical method used is multiple linear regression. The result of the independent test on the variable that taxpayer awareness has a negative and insignificant effect on the discipline of MSME tax bearers. However, the understanding of taxation has a positive and significant effect on MSME discipline. Likewise, tax sanction and the income level of the tax bearer has a positive and significant effect on MSME tax discipline. Meanwhile simultaneously testing the effect of awareness, understanding of taxation, tax sanctions, and income level a significant effect on MSME tax discipline. The implication of this research is that the discipline of the tax bearer can increase with high awareness and understanding of tax provisions.
Factors Affecting Aggressive Tax Actions with Entity Size Moderated Sabaruddin, Sabaruddin; Wahyudi, Slamet; Arimurti, Trias
Journal of Accounting Science Vol. 8 No. 2 (2024): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i2.1740

Abstract

General Background: Aggressive tax actions are methods used by companies to manage tax liabilities, aiming to reduce tax payments while increasing profits. Specific Background: Within the context of Indonesian coal mining companies, these actions have significant implications due to the sector's contribution to state revenues. Knowledge Gap: Despite existing studies, the role of entity size as a moderating factor in the relationship between liquidity, profitability, leverage, and tax aggressiveness remains underexplored. Aims: This study examines how liquidity, profitability, and leverage influence tax aggressiveness and assesses the moderating role of entity size. Results: The findings reveal that liquidity and leverage positively affect aggressive tax actions, while profitability has a negative effect. Entity size significantly moderates the influence of profitability and leverage but not liquidity on tax aggressiveness. Novelty: This study introduces entity size as a moderating variable, offering a new perspective on its role in aggressive tax behavior within the coal mining sector. Implications: The results highlight the importance of liquidity and leverage management in tax planning, offering insights for policymakers to curb aggressive tax strategies and for companies to align their practices with regulatory frameworks
Co-Authors A.I.M Ali Achmad, Fariz Adi, Panggi Nur Aditya Fermana Agus Hermawan Agus Hermawan Agus Hermawan Agus Hermawan Agustan Agustan, Agustan ahmad amri Akmal Alimin, La Ode Amiruddin, Idris Anam, Rijal Khoirul Andi Batara Indra Andi Batara Indra Andriyani, Richa Ar, Amran Ardiah Juita Ardila, Ardila Arimurti, Trias Asep Indra M. Ali Asmawati Asmawati Asri, Muhammad Ikhwan Atmarani Dewi Purnama Bahri, Samsun Bakri Bakri Buana, Whyllies Agung Budhi Setiawan Bugis, Riki Chadijah, St. Chairudin Chairudin Chatarina Umbul Wahyuni Cut Nur Ichsan Darmawati Darmawati Darwis, Rustan David, Muhammad Dedik Budianta Defri Yoza Dwi Setyawan Efendi Efendi Endang Siti Astuti Erida Nurahmi Fajrul Ilmy Darussalam Faridah Faridah Fauziah Fauziah Fauziah, Rezha Fera, Annisa Firdawaty Marasabessy, Firdawaty Fitriana Fitriana Fitriani Fitriani Fitriyawany Fitriyawany Habiburrahman Habiburrahman, Habiburrahman Hafni, Fauriza Hakim, Raudha Hambali, Amriani Hanum, Wahyunita HARMILAWATI Hendri Saputra Hentihu, Idrus Hervin, Janitra Rangga Putra Hilda Zulkifli Husain, Fitriana Nur Husna, Fadila Ibrahim, Intan Soliha Ibrahim, Rusdi Ilahi, Anugerah Inderiati, Sitti Indirwan, Indirwan Irmayani Irmayani Iskhaq Iskandar Ismail, Ulfa Isnaeni Istiarsyah, Istiarsyah Iye, Risman IZZAH, NURUL Jafar, Faisal K., Sulfikar Kartika, Sonia Kasmi, Kasmi Kertahadi Kertahadi Khaerati Syam, Ummi Khaerunnisa Khaerunnisa, Khaerunnisa Khairina Khairina, Khairina Khairuddin Khairuddin Kurniawan, Diky laman, ilham Lesi Lestari Lestari, Lesi Litiloly, Badrun Lula Nadia LW Rahmadhoni M Ilham M. B. Prayitno M. Fadli Maghfirah, Aprilla Rizki Maharani Maharani, Maharani Mansor, Rosnidar Marai Rahmawati Mardia Mardia MARIA BINTANG Marissa Marissa Marsi Marsi Marsi Marsi Marsi Marsi Marzuki Marzuki MASRI MASRI Mazlan, Mazlan Mudinillah, Adam Mufti Amir Sultan, Mufti Amir Muhammad Nur Muhammad, Asri A Mujahid, Ayinun Mundilarto Mundilarto Mursyidin Mursyidin Mytra, Prima Naldi, Roji April nata, popi riski Nawawi, Muhammad Fiqhri Nugraha, Lasmi Septiyanti Nuralam Syamsuddin Nurmala, Eka Nurnawati, Eem Nurrahman, Agung Nurul Mutmainnah, Nurul Oktarini , Ira Oktrya Rochmad P, Efendi Pakaya, Meike Patmi, Resky Indrayana Uda Pitriani, Anisa Prasetyo, Zudhan Kun Purba, Bulan Hadi Purnama, Atmaranie Dewi R., Sulastriani Rahmah Fitriana Rahman, Nahdiana Rahmat Kurnia Rahmawati, Rahmawati Ramadi Ramadi RANGGA ADITYA Rasyid, Umy Kurniati Renih Hayati Rianti, Wa Rifki Aditya, Rifki Romadhoni, Dita Rusmar, Irfan Safira, Sitta Saifur Rahman Saldin, Muh. Samad, Muhammad Husni Sari, Isma Tindi Sarliyadi, Sarliyadi Septi Wulandari Chairina Shabrina Shabrina, Shabrina Siti Aminah Siti Nurul Aidil Fitri Siti Nurul Aidil Fitri Sitti Aminah Slamet Wahyudi Solissa, Anang Sudarman, Daman Sulhendri Susiati, Susiati Syafari, Muhammad Takdir Takdir, Takdir Takdir, Hadmirathi Tarmizi, M.Irfan Taufik Taufik Ulya, Khairatul Wannery, Albert Warsito Warsito Warsito Warsito Warsito Warsito Warsito Warsito Yakup Parto Yakup Yakup Yaqin, Mohammad Nurul Yossi Oktorini Yusaini, Yusaini Zahara Mustika Zulfikhar, Zulfikhar Zurahmah, Zurahmah