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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Tax & Accounting Review Jurnal Akuntansi Multiparadigma Jurnal Riset Keuangan dan Akuntansi (JRKA) Share : Journal of Service Learning Journal of International Conference Proceedings International Journal of Organizational Behavior and Policy
Agus Arianto Toly
Faculty of Economics, Petra Christian University
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Journal : International Journal of Organizational Behavior and Policy

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Analysis of Internal and External Factors Affecting Tax Aggressiveness in The Healthcare Sector Companies Toly, Agus Arianto
International Journal of Organizational Behavior and Policy Vol 3 No 2 (2024): JULY 2024
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.3.2.151-162

Abstract

This study aims to examine the influence of internal factors (management compensation and company liquidity) and external factors (tax consultant variable) on tax aggressiveness. Using multiple regression analysis, the hypothesis testing results based on 116 panel data observations from the healthcare sector companies listed in the IDX between 2019-2022 indicate that all variables have an impact on the tax aggressiveness of the company, with less consistent directions of influence, especially for company liquidity and tax consultant. Those independent variables influence tax aggressiveness positively, indicating that the more liquid the company and more tax consultants it hires, the higher its aggressiveness. These results were robust to the alternative models of the tax aggressiveness, which each of the independent variables were placed in the models. The practical implication of this study is that tax aggressiveness behavior will not only be triggered by internal factors, but it is possible to be affected by external ones.
Determinants of Tax Compliance: An Investigation at The Kupang Primary Tax Service Office (KPP Pratama Kupang) Toly, Agus Arianto; Djami, Rhesa Ekaristi Agustiano
International Journal of Organizational Behavior and Policy Vol 4 No 1 (2025): JANUARY 2025
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.4.1.1-12

Abstract

Tax becomes the prime and major sources of state revenue. Taxes play an important role because it is related to state revenue. Increased income from the tax sector can be achieved by improving tax compliance from taxpayers. This study aims to explain the effect of tax administration modernization and socialization on tax compliance at the Kupang Primary Tax Office (KPP Pratama Kupang). The sample size of the study is 400 individual taxpayer samples. Data collection was done using a research questionnaire, as part of the quantitative research. The multiple linear regression analysis was used to analyse the data. The research findings indicate that the administration modernization and sanctions have negative effect on the tax compliance of registered taxpayers at the KPP Pratama Kupang.
Co-Authors A.A. Ketut Agung Cahyawan W Angel, Michellyne Arja Sadjiarto Carissa Halmar Kosasi Christian Cahyaputra Siat Cindy Claudya Devie Devie Devie Devie Djami, Rhesa Ekaristi Agustiano Donny Kurniawan Elisa Tjondro Evan Wiradharma Sundah Evan Wiradharma Sundah, Evan Wiradharma Febe Tjahyono Feilli Yulistian Gunawan Felicia Grace Gabrielle Gabrielle Gloria Fangie Hamid Hamid Herlina Herlina Herlina Herlina Hutabarat, Meity Sestiana Sylvie Ivena Aurellia Gunawan Jesselyn Marchella Jessica Jessica Jessica Jessica Kathrine, Kathrine Kristianto Triputra Tjandra Kristianto Triputra Tjandra, Kristianto Triputra Lisa Tamara Wibisono Lisa Tamara Wibisono, Lisa Tamara Machiko Giovanni Maria Marisa Herryanto Meiliana Kurniawati Meiliana Kurniawati, Meiliana Natasya Olivia Retnaningtyas Widuri Rezky Santoso Richard Lim Richard Lim, Richard Roedyanto, Jessica Fionna Sandova, Grace Alicia Sukintjo, Felice Tommy Surya Effendy Wicaksana Wicaksana Yenni Mangoting Yolanda Septiandy Yolanda Septiandy, Yolanda Yovita Widyadinata Yovita Widyadinata