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All Journal Jurnal Ekonomi Modernisasi Jurnal Akademi Akuntansi (JAA)
Rachmawati Meita Oktaviani
Program Studi Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Stikubank, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Mampukah Komisaris Independen Memoderasi Pengaruh Kinerja Keuangan Terhadap Tax Avoidance? Sevi Lestya Dewi; Rachmawati Meita Oktaviani
Jurnal Akademi Akuntansi Vol. 5 No. 1 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i1.18358

Abstract

The purpose of this study was to determine the effect of capital intensity and leverage on tax avoidance with independent commissioner as moderating variable. The population in this study is the manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The method of determining the sample used purposive sampling and obtained 75 observation. The method of analysis in this study used panel data moderated regression analysis (MRA). The result of the analysis showed that the capital intensity has a positif effect on tax avoidance. The higher capital intensity, the lower the practice of tax avoidance. Leverage has no effect on tax avoidance. The higher laverage on company will not have an impact on tax avoidance. The proportion of independent commissioner can weaken the moderated effect of capital intensity on tax avoidance. The higher the independent commissioner will monitoring the capital intensity ratio on tax avoidance. Independent commissioner does not moderated the effect of leverage on tax avoidance. The proportion of independent commissioner has no impact on leverage decisions on tax avoidance.
Penguasaan Teknologi Informasi sebagai Pemoderasi Kecenderungan Wajib Pajak Menggunakan E-Filing Bella Fadhilah Chusaeni; Rachmawati Meita Oktaviani
Jurnal Ekonomi Modernisasi Vol. 14 No. 1 (2018): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.165 KB) | DOI: 10.21067/jem.v14i1.2376

Abstract

Mastery of important information technology carried out by the taxpayer. Good technological mastery by the taxpayer will bring big benefits that are felt especially related to the time side. This study aims to analyze how much influence perceptions of usefulness, perceptions of ease to use, and mastery of information technology perceived by the taxpayer sourced by the Technology Acceptance Model developed by Davis 1993. This study is a quantitative study conducted by survey on respondents. Population in this research is all individual taxpayer in Semarang city. The number of respondents used as much as 120 respondents with sampling technique probability sampling. The result of the research shows the perception of usefulness, perception of ease to use and mastery of information technology partially affect the interest of the taxpayer to use e-filing. While the mastery of information technology can not moderate the relationship of perception of usefulness and perception of ease to use partially to the interest of using e-filing.
Co-Authors Bella Fadhilah Chusaeni Sevi Lestya Dewi