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All Journal Optimum : Jurnal Ekonomi dan Pembangunan Jurnal Ilmiah Rekayasa dan Manajemen Sistem Informasi Jurnal Al-Qardh Aplikasia: Jurnal Aplikasi Ilmu-Ilmu Agama AKURASI: Jurnal Riset Akuntansi dan Keuangan Surya Medika: Jurnal Ilmiah Ilmu Keperawatan dan Ilmu Kesehatan Masyarakat Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Jurnal Berdaya Mandiri Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Journal of Islamic economy and Community Engagement Journal of Industrial Engineering and Halal Industries Journal of Community Empowerment Journal of Islamic Contemporary Accounting and Business Journal of Finance and Islamic Banking Optimum: Jurnal Ekonomi dan Pembangunan Akurasi
Dinik Fitri Rahajeng Pangestuti
UIN Sunan Kalijaga Yogyakarta
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Journal : Akurasi

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WITHHOLDING TAX SYSTEM UNTUK PEMUNGUTAN PAJAK: UPAYA PENINGKATAN PENERIMAAN PAJAK VS INSTRUMEN TAX PLANNING Dinik Fitri Rahajeng Pangestuti; Arum Puspita Wardhani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2019)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v1i1.64

Abstract

Taxes are the greatest source of country income. The funds derived from the tax are used to perform the development of State infrastructure. Various efforts have been made by the Government to be able to set tax payments, one of which by implementing the withholding tax system. This system is expected to increase tax acceptance, but some parties actually utilize it in a tax planning strategy as an effort to streamline the tax burden to be paid. So far, tax revenues in Indonesia are still relatively low compared to the expected. Financial Minister of Indonesia, Sri Mulyani stated that the government can only collect tax revenues of 14.1% of the Indonesian Gross Domestic Product (GDP). Nevertheless, research proves that overall withholding tax system has been able to increase tax revenues in Indonesia both income tax and value added tax. Withholding tax system proved to have a positive impact in the taxation in Indonesia although it needs to be improved in these effectiveness and efficiency.
Faktor-faktor yang memengaruhi agresivitas pajak pada industri manufaktur tahun 2017-2021 Gulam, Rizal; Pangestuti, Dinik Fitri Rahajeng
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i3.1097

Abstract

This study aims to determine the influence of gender of directors, independent commissioners, audit committee, profitability and leverage on tax aggressiveness. This study is quantitative research using multiple linear regression techniques using a purposive sampling method based on predetermined criteria. The object of this research is manufacturing companies in the consumer goods industrial sector 2017-2021. This research uses panel data with a total of 170 observations from a sample of 34 companies. The results of the study show that women are more careful in making decisions but the results obtained are that gender cannot affect tax aggressiveness. Independent commissioners, in law are organs that must exist, but cannot influence tax aggressiveness because companies only want to comply with regulations. Leverage cannot reduce tax aggressiveness because high leverage will create high risks. But the audit committee and profitability can reduce the aggressiveness of the company because the audit committee can assist the commissioner in supervising, and profitability can reflect the company's financial well-being. Audit committee and profitability have a positive effect on tax aggressiveness. Gender of directors, independent commissioners and leverage have no effect on tax aggressiveness.
Co-Authors Ambar Lestari Anifa Nurhayati Arum Nur Afifah Arum Puspita Wardhani Dien F Awaliyah Endang Suhari Ezar J.P.H, Egha Fitri Atur Arum Gulam, Rizal Hasan Al-Banna Ihsan Pandu Tauladan Indah Purbasari Ishak Jannah, Nanda Arif Faridhotul jannah, syayyidah Mahfud Asyari Muhfiatun, Muhfiatun Mun Yah Zahiroh Mun Yah Zahiroh Nisrina Sari Novita Anggraeni Prasojo, Prasojo Romadhona, Firdaus Bunga Ryanica Nabila, Tiffanny Siti Nur Azizah Sunarsih Sutyiono, Bayu Wahyu Lisma Siami Wigati Restu Rahayu Wonoseto, Muhammad Galih Zahiroh, Mun Yah