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All Journal JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)
pujo gunarso
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Economics, Econometrics & Finance

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Pengaruh pengetahuan perpajakan, sosialisasi perpajakan, dan insentif pajak UMKM di masa pandemi Covid-19 terhadap kepatuhan wajib pajak UMKM di Kota Malang Butet Raciti Sitorus; Pujo Gunarso
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 1 (2023): February 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i1.9483

Abstract

The research aims to determine the effect of tax knowledge, tax socialization, and tax incentives on UMKM in Malang City. The method used is quantitative method, using survey techniques through distributing questionnaires. The research population is UMKM taxpayers who are in the city of Malang, and the sample of this study is 94 people. Descriptive statistical data analysis techniques, multiple regression analysis, hypothesis testing, and the coefficient of determination. The results showed that tax knowledge, tax socialization had a significant positive effect on UMKM taxpayer compliance in Malang City while tax incentives had no significant effect.
Pengaruh Struktur Kepemilikan, Intensitas Modal, dan Likuiditas Terhadap Tax Avoidance Pada Perusahaan Sektor Teknologi Lenni Milandini; Pujo Gunarso
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 9 No. 1 (2026): Januari (2026) - Juni (2026)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v9i1.1526

Abstract

Tax avoidance is a strategy or method used by companies to avoid or reduce corporate taxes legally. The purpose of this study is to analyze the effect of ownership structure, capital intensity, and liquidity on tax avoidance in technology sector companies listed on the Indonesia Stock Exchange for the period 2022-2024. The quantitative method used was secondary data in the form of company annual reports for the period 2022-2024. Using a purposive sampling method, 13 companies met the established criteria. The results show that ownership structure has no effect on tax avoidance, capital intensity has a negative effect on tax avoidance, and liquidity has no effect on tax avoidance. The conclusion is that institutional shareholders do not prioritize oversight, and the higher the level of fixed asset ownership, the higher the level of tax avoidance. Furthermore, the higher the level of liquidity used for tax avoidance.
Co-Authors Butet Raciti Sitorus Lenni Milandini