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PPH BADAN YANG DIPENGARUHI OLEH PENDAPATAN DAN DER PADA PERUSAHAAN TRANSPORTASI DI BEI Satria, Denny Novi
Jurnal Riset Akuntansi Vol 13 No 1 (2021): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v13i1.4001

ABSTRAK Membayar pajak merupakan salah satu kewajiban yang harus dilakukan oleh setiap perusahaan yang telah memenuhi syarat sebagai wajib pajak. Jika ditinjau dari sisi laporan keuangan, pembayaran pajak akan dicatat sebagai pengurang laba perusahaan. Jumlah pajak yang dibayarkan tergantung dari besar kecilnya penghasilan yang didapat perusahaan. Namun, perusahaan bisa saja melakukan manajemen pajak agar pembayaran pajak menjadi rendah. Salah satu manajemen pajak yang bisa digunakan yaitu penggunaan hutang, dengan adanya beban bunga atas hutang maka dapat menjadi pengurang penghasilan, sehingga menyebabkan laba kena pajak perusahaan menjadi rendah dan nantinya akan mengurangi jumlah pajak penghasilan terutang itu sendiri. Sehingga tujuan penelitian ini adalah untuk mengetahui pengaruh pendapatan dan debt to equity ratio terhadap pajak penghasilan badan pada perusahaan jasa sub sektor transportasi di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dan diperoleh sebanyak 8 sampel perusahaan selama tahun 2016-2019. Penelitian ini menggunakan metode analisis regresi linier berganda. Kesimpulan dari penelitian ini menunjukkan (1) pendapatan berpengaruh terhadap pajak penghasilan badan (2) debt to equity ratio tidak berpengaruh terhadap pajak pajak penghasilan badan. Hasil penelitian ini diharapkan dapat menjadi bahan acuan atau rujukan khususnya bagi perusahaan untuk mengetahui faktor-faktor apa saja yang dapat mempengaruhi pajak penghasilan badan. Kata kunci: Pendapatan, Debt to Equity Ratio, Pajak Penghasilan Badan

Pengaruh Sistem E-Filling, Kesadaran Wajib Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak di KPP Pratama 1 Padang Denny Novi Satria; Gustin Maina Putri
Jurnal Ilmiah Pendidikan Scholastic Vol 5 No 2 (2021): Jurnal Ilmiah Pendidikan Scholastic
Publisher : Fakultas Sastra Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36057/jips.v5i2.470

The purpose of this research is to provide empirical evidence of the effect of the e-filling system, taxpayer awareness and tax sanctions on taxpayer compliance. The population in this study were 100 respondents consisting of taxpayers registered at KPP Pratama Padang Satu. Purposive sampling technique is a sampling technique used in this study using the Slovin formula. The sample in this study were 100 respondents consisting of taxpayers registered at KPP Pratama Padang Satu. This type of research is quantitative research. Multiple linear regression analysis was used in this study. The results showed that the E-Feling system had no effect on taxpayer compliance at the Padang 1 Primary Tax Service Office, while taxpayer awareness and tax sanctions partially had an effect on Taxpayer Compliance at the Primary Tax Service Office Padang 1.

Kesadaran Wajib Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Pada KPP Pratama Padang Satu Denny Novi Satria; Rahma Annisa
JURNAL PUNDI Vol 6, No 1 (2022)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v6i1.385

The purpose of this study is to provide empirical evidence about the effect of Taxpayer Awareness and Tax Sanctions on Taxpayer Compliance at KPP Pratama Padang Satu. This research uses quantitative research methods. The data obtained from primary data is through questionnaires by using incidental sampling technique and by using the slovin formula. The population in this study were all individual taxpayers registered at KPP Pratama Padang Satu in 2020 using 100 samples in this study consisting of individual taxpayers registered at KPP Pratama Padang Satu.The results of the study produce a coefficient of determination which indicates that taxpayer awareness and tax sanctions affect taxpayer compliance by 28.4%, while 71.% is influenced by other variables not examined in this study. Keywords: Taxpayer Awareness, Tax Sanctions, Taxpayer Compliance

Pengaruh Tekanan Keuangan Dan Komisaris Independen Terhadap Penghindaran Pajak Denny Novi Satria; Syafnil Fernanda
Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya Vol 1 No 2 (2022): Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya - JPPISB
Publisher : LPPM Universitas Dharma Andalas

Tax avoidance is an effort by taxpayers to take advantage of the opportunities that exist in the tax law so that taxpayers can pay lower taxes. If tax evasion activities are carried out in accordance with tax laws, then these activities are legal and acceptable activities. This study aims to determine and analyze how much influence Tax Pressure (X1), Independent Commissioner (X2), has on Tax Avoidance (Y) in Construction, Property and Real Estate companies on the Indonesia Stock Exchange. The method used in this study is quantitative using secondary data in the form of annual financial statements of construction, property and real estate companies in the 2016-2020 period. The analysis technique used is panel data regression. Based on the results of research and analysis of Financial Pressure (X1) which is proxied by ROA has a significant effect on Tax Avoidance in Construction, Property and Real Estate companies on the Indonesia Stock Exchange, and Independent Commissioners have no effect on Tax Avoidance in Construction, Property and Real Estate companies on the Stock Exchange. Indonesian Effect.

Pengaruh Corporate Social Responsibility Proporsi Dewan Komisaris Independen Dan Frekuensi Rapat Komite Audit Terhadap Agresivitas Pajak Denny Novi Satria; Vonni Cristin
Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya Vol 1 No 2 (2022): Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya - JPPISB
Publisher : LPPM Universitas Dharma Andalas

Tax avoidance is an effort by taxpayers to take advantage of the opportunities that exist in the tax law so that taxpayers can pay lower taxes. If tax evasion activities are carried out in accordance with tax laws, then these activities are legal and acceptable activities. This study aims to determine and analyze how much influence Tax Pressure (X1), Independent Commissioner (X2), has on Tax Avoidance (Y) in Construction, Property and Real Estate companies on the Indonesia Stock Exchange. The method used in this study is quantitative using secondary data in the form of annual financial statements of construction, property and real estate companies in the 2016-2020 period. The analysis technique used is panel data regression. Based on the results of research and analysis of Financial Pressure (X1) which is proxied by ROA has a significant effect on Tax Avoidance in Construction, Property and Real Estate companies on the Indonesia Stock Exchange, and Independent Commissioners have no effect on Tax Avoidance in Construction, Property and Real Estate companies on the Stock Exchange. Indonesian Effect.

PENGARUH TIME PRESSURE, AUDIT RISK, DAN LOCUS OF CONTROL TERHADAP PENGHENTIAN PREMATURE PROSEDUR AUDIT PADA BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA PERWAKILAN SUMATERA BARAT Denny Novi Satria; Kiki Nabilla Putri
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.103

Premature termination of audit procedures is an event where the CPA reduces one or more audit actions required, and does not take alternatives and directly affects audit quality. The purpose of this study was to determine the effect of time pressure, audit risk, and locus of control on premature termination of audit procedures at the Supreme Audit Agency of the Republic of Indonesia, Representative of West Sumatra. The sample used is a senior or junior auditor from the Supreme Audit Agency of the Republic of Indonesia Representative of the Province of West Sumatra with a sampling technique that is purposive sampling. The analytical method used is multiple linear regression method. Based on the hypothesis, the research results simultaneously show that time pressure and audit risk have a positive effect on premature termination of audit procedures, while locus of control has a negative effect on premature termination of audit procedures. Partially, time pressure, audit risk, and locus of control have a positive effect on premature termination of audit procedures

Pengaruh Komisaris Independen Dan Kepemilikan Institusional Terhadap Konservatisme Akuntansi Pada Perusahaan BUMN Gerry Hamdani Putra; Denny Novi Satria
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1156

Accounting conservatism is a precautionary principle at the time of financial reporting so that companies are not in a hurry when recognizing and assessing assets and profits so that they can immediately recognize possible losses and debts that may occur, value assets with the lowest value, and take into account liabilities with the highest value. The application of conservatism in making financial statements, an investor can view financial statements transparently and without any element of manipulation contained in the financial statements, because the concept of conservatism is recognizing all losses and recognizing profits only when the profits actually occur. Accounting conservatism is a concept that recognizes expenses and liabilities directly even though there is uncertainty about the outcome, but only recognizes revenues and assets when they are actually received. This study aims to obtain empirical evidence of the effect of independent commissioners and institutional ownership on accounting conservatism. This research is classified as quantitative research. The population in this study are state-owned companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling method used is purposive sampling. The analytical method used is panel data analysis. The number of sample companies used are 17 state-owned companies in a span of 3 years, so the final data used is 51 observational data. The results show that 1) Independent Commissioner has a positive effect on accounting conservatism 2)Institutional ownership has no effect on accounting conservatism

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