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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Aris Riantori Faisal
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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 1 
The Influence of Tax Incentive Policies and Trust in the Government Due to the Impact of Covid-19 on the Compliance of Individual Taxpayers of UMKM at KPP Pratama Pangkalan Kerinci Vivian Regita; Andrew Jonathan Jaya; Murtanto Murtanto; Aris Riantori Faisal
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3795

Abstract

This study aims to determine the effect of: (1) Incentive Policy on Compliance of Individual Taxpayers of MSMEs, (2) Trust of the Government on Compliance of Individual Taxpayers of MSMEs. The data analysis technique used in this study is the Classical Assumption Test, T Test, F Test, and Coefficient of Determination Test (R²). The results of this study indicate that the Tax Incentive Policy and Trust in the Government has a positive and significant effect on the Compliance of Individual Taxpayers of MSME Actors registered at KPP Pratama Pangkalan Kerinci.
Effect of Profitability, Leverage and Capital Intensity on Tax Aggressiveness Moderated Market Performance Maulana Yusuf; Lestari Manurung; Aris Riantori Faisal; Murtanto Murtanto
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3905

Abstract

This study aims to analyze the effect of profitability, leverage, and capital intensity on tax aggressiveness with market performance as a moderating variable. The dependent variable is tax aggressiveness, while the independent variables are profitability, leverage and capital intensity, which are moderated by performance. The population of this study uses property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The method used is purposive sampling with certain criteria. The type of data used is secondary data. Data analysis used panel data regression analysis with moderated regression analysis using software eviews 10. The results showed that profitability had no significant effect on tax aggressiveness, leverage had no significant effect on tax aggressiveness, capital intensity had a significant effect on tax aggressiveness, market performance moderated the effect between profitability, leverage and capital intensity on tax aggressiveness. The novelty of this research is adding a moderating variable of market performance. The variable of tax aggressiveness is influenced by the independent variable by 23.4%.
The Effect of Tax Planning, Tax Avoidance and Profitability on Company Value With Financial Performance as Intervening Variables Danang Puguh Wibowo; Sri Widyastuti; Murtanto Murtanto; Aris Riantori Faisal
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3760

Abstract

Tax is a mandatory contribution that is considered a burden by both the community and the company. Companies can minimize the burden that arises from these taxes by means of tax planning. One way of tax planning is to do tax avoidance. This method is expected to minimize the burden and optimize the value of the company. With optimal profit can increase the value of the company accompanied by good financial performance as well. The purpose of this study was to determine the effect of Tax Planning, Tax Avoidance and Profitability on Company Value with Financial Performance as Intervening Variable. This study uses secondary data obtained from the Indonesia Stock Exchange, amounting to 54 companies. The sample in this study were 30 companies in the consumer goods industry sector using purposive sampling method. The data used in this study is secondary data in the form of financial statements listed on the IDX for the 2016 - 2020 period. With panel data regression analysis, F test, t test, and Coefficient of Determination Test processed using Eviews 12.
Co-Authors Andrew Jonathan Jaya Danang Puguh Wibowo Lestari Manurung Maulana Yusuf Murtanto Murtanto Sri Widyastuti Vivian Regita