Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Assets: Jurnal Akuntansi dan Pendidikan Profita : Komunikasi Ilmiah dan Perpajakan
Arja Sadjiarto
Universitas Kristen Petra
Economics, Econometrics & Finance Education Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Tax Avoidance terhadap Cost of Debt untuk Emiten BEI Tahun 2014-2017 Arja Sadjiarto; Dwi Adi Mustofa; William Ariyanto Putra; Winston Winston
Assets: Jurnal Akuntansi dan Pendidikan Vol 8, No 1 (2019)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (594.676 KB) | DOI: 10.25273/jap.v8i1.4190

Abstract

Penelitian ini bertujuan untuk menguji pengaruh penghindaran pajak terhadap biaya hutang yang dimoderasi oleh 3 macam kepemilikan saham yaitu kepemilikan  institusional, kepemilikan keluarga dan kepemilikan publik. Metode yang digunakan adalah analisis regresi linier berganda. Sample penelitian adalah 81 perusahaan yang terdaftar di Bursa Efek Indonesia. Hasil penelitian menunjukkan penghindaran pajak berpengaruh negatif signifikan terhadap biaya hutang. Efek moderasi ditunjukkan melalui kepemilikan institusional, sedangkan kepemilikan keluarga dan kepemilikan publik tidak dapat memoderasi hubungan penghindaran pajak terhadap biaya hutang. Hasil penelitian ini menjelaskan bahwa kepemilikan institusional mampu mempengaruhi pengambilan keputusan penghindaran pajak dengan memanfaatkan biaya hutang.
PENGARUH TAX ATTITUDE TERHADAP TAX COMPLIANCE DENGAN FINANCIAL CONDITION DAN RISK PREFERENCE SEBAGAI VARIABEL MODERASI Arja Sadjiarto; Aloysius Marcellino; Arif Bagus Suwargo; Denny Suntoro
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 3 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i3.009

Abstract

A number of factors may be responsible for low compliance in income tax administration in Surabaya, Indonesia. However, taxpayers’ attitude has been identified as one factor that play important role in influencing tax compliance behaviour. Besides, the influence of taxpayers’ attitude on compliance behaviour may be moderated by financial condition and risk preference. This study investigated the moderating effect of financial condition and risk preference on relationship between taxpayers’ attitude and compliance behaviour. The data of the study, which were collected through a survey of individual taxpayers’ opinion, were treated statistically using moderated multiple regression. The result of the study indicates that taxpayer’s attitude towards tax evasion is positively related to compliance behaviour. Furthermore, the study also reveals that taxpayer’s financial condition and risk preference has positive moderating impact on the relationship between attitude towards tax evasion and compliance behavior. In addition to that, attitude has significant positive results on tax compliance.Tax
Co-Authors Aloysius Marcellino Arif Bagus Suwargo Denny Suntoro Dwi Adi Mustofa William Ariyanto Putra Winston Winston