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Journal : Media Akuntansi Perpajakan

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PENGARUH TAX PLANNING DAN BOOK TAX GAP TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH CREATIVE ACCOUNTING PRACTICE Supartini, Supartini; Permana, Mochammad Fadzry Nikmatuloh
Media Akuntansi Perpajakan Vol 4, No 1 (2019): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v4i1.1891

Abstract

This study aims to prove the effect of tax planning dan book tax gap on the value of the company which is moderated by Creative Accounting Practice. Factors to be considered in this study are tax planning, book tax gaps, corporate values dan creative accounting practices that are calculated through earnings management. This analysis is independent tax planning dan book tax gap variables dan the dependent variable is firm value. This study uses secondary data derived from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study uses a sample of 24 companies listed on the Stock Exchange in the period 2013-2017. The population selection of this study uses nonprobability sampling method with the type of judgment sampling. The analysis method used in this research is multiple linear regression.The results of hypothesis testing show that the variable tax planning dan book tax gap do not affect the value of the company.  Keywords: Tax planning, Firm Value, Profit Management, Creative Accounting Practice, Book tax gap
PENGARUH PENGETAHUAN PERPAJAKAN DAN LAYANAN OTORITAS PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG DIMODERASI OLEH RELIGIUSITAS Supartini, Supartini; Barokah, Siti
Media Akuntansi Perpajakan Vol 3, No 2 (2018): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v3i2.1861

Abstract

Abstract                The awareness of taxpayers in Indonesia to carry out their tax obligations is felt to be very minimal in terms of compliance and self-awareness, they pay taxes due to forced elements and this is due to many influencing factors including frequent changes in regulations, lack of socialization, complexity in calculations, payments and reporting is also due to the services of the tax authorities which make taxpayers feel comfortable and more open in resolving the obstacles they face in taxation. The purpose of this study was to examine the relationship between tax knowledge and tax authority services and investigate the moderating effects of religiosity on individual taxpayer compliance. The population in this study are individual taxpayers who have worked or have income. Samples were taken using convenience sampling and obtained 104 respondents.                The results of the study show that: 1) Knowledge of taxation has a positive and significant effect on individual taxpayer compliance. 2) Tax authority services do not affect individual taxpayer compliance. 3) Religiosity does not affect individual taxpayer compliance. 4) Religiosity cannot moderate the effect of tax knowledge on individual taxpayer compliance. 5) Religiosity cannot moderate the effect of tax authority services on individual taxpayer compliance.Keywords: knowledge of taxation, tax authority services, taxpayer compliance, religiosity.
Co-Authors Aan Subhan Pamungkas Abdullah, Syahriar Ade Chandra Kusuma Asita, Novelia Dhayu Eka Septian Etika Khaerunnisa Fetri Setyo Liyundira Handoyo Widyanto Indhira Asih Vivi Yandari Istinganah Eni Maryanti Kurniawati Darmaningrum Listya Mustika Dewi M. Fajri, M. Mudzolifah, Siti Muhammad Fajri Muntiani, Muntiani Ningrum Astriawati Pamujianto, Slamet Permana, Mochammad Fadzry Nikmatuloh Pratiwi, Yeni Ika Siti Barokah, Siti Sulistiyono, Muhammad Nurhadi Sulistiyono, Muhammad Nurhadi Susilaningtyas Budiana Kurniawati Suyamto Suyamto Warsina, Warsina Widyaswati, Rahmantya Widyaswati, Rahmatya