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All Journal JURNAL ILMIAH MANAJEMEN & BISNIS Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Bina Bangsa Ekonomika Jurnal Pengabdian Pelitabangsa
Widiastuti Widiastuti
Universitas Pelita Bangsa
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Journal : Jurnal Akuntansi Bisnis Pelita Bangsa

 1 
PENGARUHKUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN KEPUASAN SEBAGAI VARIABEL INTERVENING KANTOR PELAYANAN PAJAK PRATAMA CIBITUNG Widiastuti Widiastuti
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 2 No. 01 (2017): AKUBIS - Juni 2017
Publisher : LPPM Universitas Pelita Bangsa

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Abstract

Penelitian ini bertujuan untuk meneliti pengaruh kualitas pelayanan terhadap kepatuhan wajib pajak dengan kepuasan sebagai variabel intervening, kualitas pelayanan diukur dari 5 dimensi yaitu bukti fisik, keandalan, cepat tanggap, jaminan dan empati.Data diperoleh dari dari data primer dan data skunder, data primer diperoleh dengan observasi langsung dari penyebaran kuisioner kepada wajib pajak dan data skunder diperoleh dari KPP Pratama Cibitung. Metode penelitian yang digunakan dalam penelitian ini bersifat dekriptif dan teknik analisis datanya adalah regresi liner berganda, uji hipotesis secara simultan (uji F) dan parsial (Uji t)Penelitian ini mengungkapkan kepuasan wajib pajak dapat memperkuat pengaruh kualitas pelayanan terhadap kepatuhan wajib pajak dan dapat diharapkan wajib pajak dapat memenuhi kewajiban perpajakannya dengan maksimal.
BEBAN PAJAK, NILAI TUKAR, DAN TUNNELING INCENTIVE TERHADAP TRANSFER PRICING (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia tahun 2015-2019) Widiastuti Widiastuti; Ela Fauziah; Fikko Bangun Persada
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 7 No. 02 (2022): AKUBIS - Desember 2022
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v7i02.690

Abstract

The goal of a company is to get the maximum profit, one way for the company to get a big profit, namely by strengthening strategic alliances, conducting transactions and even conducting transfer pricing practices with affiliated companies in various countries in the world. transfer pricing is an exchange, purchase or sale transaction made by multinational companies that have a special relationship. The purpose of this study was to determine the effect of exchange rate tax expense and tunneling incentives on the company's decision to carry out transfer pricing at manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019, namely as many as 189 companies with purposive sampling technique and resulted in 27 company samples to be tested. The analysis technique used is multiple regression analysis. The results showed that (1) the tax burden has a significant negative effect on transfer pricing with a value of β -0.240 and a significance value of 0.041, (2) the exchange rate has a significant negative effect on transfer pricing with a value of β -0.293 and a significance value of 0.030, (3) tunneling Incentive has a significant negative effect on transfer pricing with a value of β -1.105 and a significance value of 0.000. Simultaneous results in this analysis show that the variavels of tax burden, exchange rates and tunneling incentives have an effect on transfer pricing with a significance value of 0.000. Keywords: Transfer Pricing, Tax Expenses, Exchange Rates, Tunneling Incentive
Co-Authors Dian Sulistyorini Wulandari Ela Fauziah Fikko Bangun Persada Fitriyani Fitriyani Reva Meliyana Soni Suardi Sunita Dasman Suriyanti Suriyanti Suryadi