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Stephanie Stephanie
Universitas buddhi dharma
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Pertumbuhan Penjualan, Profitabilitas, dan Intensitas Aset Tetap Terhadap Penghindaran Pajak: Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2020 Stephanie Stephanie; Etty Herijawati
eCo-Buss Vol. 5 No. 1 (2022): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v5i1.377

Abstract

Penelitian yang dilakukan mempunyai tujuan untuk uji pengaruh pertumbuhan penjualan, profitabilitas, dan intensitas aktiva tetap terhadap penghindaran pajak pada perusahaan di sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Cash Effective Tax Rate adalah rumus yang dipakai untuk mengukur penghindaran pajak. Dalam penelitian ini digunakan populasi perusahaan di sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Sampel ditentukan dengan purposive sampling method dan didapatkan total sampel sebanyak 12 perusahaan berdasar pada standar atau kriteria tertentu. Penelitian ini memakai teknik analisis data analisis regresi linier berganda. Program olah data yang dipakai untuk mengolah data penelitian adalah program SPSS 25. Penelitian ini memberikan hasil yang menunjukkan bahwa pertumbuhan penjualan dan intnsitas aset tetap memiliki pengaruh terhadap penghindaran pajak, sedangkan profitabilitas tidak mempunyai pengaruh terhadap penghindaran pajk. Variabel pertumbuhan penjualan, profitabilitas, dan intensitas aset tetap secara simultan berpengaruh terhadap penghindaran pajak.
The Effect Of Accounting Understanding, Tax Incentives, And Tax Socialization On Pmk 86/2020 On Msme Taxpayer Compliance Affected By The Pandemic Stephanie Stephanie
Jurnal Indonesia Sosial Teknologi Vol. 3 No. 06 (2022): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (144.882 KB) | DOI: 10.59141/jist.v3i06.429

Abstract

The world economy has experienced shocks in recent years due to the arrival of the Covid-19 Virus. This causes the world economy to drop drastically and has an impact on tax stability. This study aims to determine the effect of understanding accounting, tax incentives, and tax socialization about PMK 86/2020 on MSME taxpayer compliance affected by the 2019 corona virus disease pandemic in Tangerang City. The authors obtained this research through distributing questionnaires through social media such as Facebook, Whatsapp, and Instagram. The test was carried out using a purposive examination technique on 100 respondents. Handled information checks using the SPSS 26 program with descriptive measurable tests, information quality tests, exemplary presumption tests, various direct relapse investigation tests, and speculation tests. The results of this review indicate that the understanding of bookkeeping has a significant effect on the consistency of MSME taxpayers, the cost drive has no effect on the consistency of MSME taxpayers, and expenditure socialization has a significant effect on the consistency of MSME taxpayers.
Co-Authors Etty Herijawati