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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia Jurnal ASET (Akuntansi Riset) JOURNAL OF APPLIED ACCOUNTING AND TAXATION SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi YUME : Journal of Management Journal of Humanities and Social Studies Competitive Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Informatika Ekonomi Bisnis Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Jurnal E-Bis: Ekonomi Bisnis Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Multidisiplin Madani (MUDIMA) Smart Society: Community Service and Empowerment Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) eProceedings of Engineering eProceedings of Management Community Service Seminar and Community Engagement (COSECANT) Jurnal Informatika Ekonomi Bisnis E-JURNAL AKUNTANSI
Ardan Gani Asalam
Universitas Telkom
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Impak Sosialisasi Kendaraan Bermotor, Kesadaran Wp, Kualitas Pelayanan, Dan Sanksi Mengenai Ketaatan Wp Kendaraan Bermotor (Studi Kasus Samsat Kabupaten Sleman 2024) Karima, Sekar; Asalam, Ardan Gani
eProceedings of Management Vol. 12 No. 4 (2025): Agustus 2025
Publisher : eProceedings of Management

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Abstract

Pengkajian diarahkan untuk mengkaji sejauh mana efek dari sosialisasi pkb, kesadaran wp, mutu layanan, danpemberlakuan sanksi mengenai tingkat ketaatan wp kendaraan bermotor di lingkungan SAMSAT Kab. Slemanpada tahun 2024. Ketaatan mengenai kewajiban pkb dipandang serupa elemen fundamental dalam menjagakesinambungan pendapatan asli daerah (PAD) serta serupa asal usul pembiayaan kemajuan yang berkelanjutan.Studi ini menggunakan pendekatan kuantitatif melalui teknik survei, melalui teknik pengumpulan data berupapenyebaran kuisioner kepada responden yang merupakan wajib pkb di kawasan tersebut. Teknik penjabaran yangdigunakan meliputi statistik deskritif serta regresi linier berganda untuk mengetahui koneksi serta dampak aspekbebas mengenai aspek terikat berupa tingkat ketaatan pajak. Berdasarkan hasil penjabaran, ditemukan bahwaaspek sosialisasi, kesdaran pajak, dan kualitas layanan menyiratkan impak yang positif serta sig. mengenai tingkatketaatan wp. Temuan ini menyiratkan bahwa peningkatan intensitas edukasi serta penyediaan pelayanan yangberkualitas berperan krbayal dalam mendorong peningkatan kesadaran dan ketaatan pajak. Namun, aspek sanksipajak tidak memperlihatkan impak yang berarti secara statistik, yang menandakan bahwa perlu dilakukanpeninjauan ulang mengenai efektivitas mekanisme sanksi serupa alat pemaksaan hukum pajak. Implikasi dari hasilini mendorong pihak SAMSAT Kabupaten Sleman untuk mengutamakan strategi peningkatan kegiatan sosialisasidan perbaikan mutu layanan serupa sarana peningkatan ketaatan pajak yang lebih maksimal.Kata Kunci: Kepatuhan Wajib Pajak; Kesadaran Wajib Pajak; Kualitas Pelayanan Pajak Kendaraan Bermotor;Sanksi Perpajakan; Sosialisasi Pajak Kendaraan Bermotor.
The Influence of Taxpayer Knowledge, Motor Vehicle Tax Socialization, Taxpayer Awareness, and Motor Vehicle Tax Amnesty Program on Motor Vehicle Taxpayer Compliance Hidayat, Panggita Mauli; Asalam, Ardan Gani
Smart Society Vol. 5 No. 2 (2025): Smart Society
Publisher : FOUNDAE (Foundation of Advanced Education)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58524/smartsociety.v5i2.821

Abstract

Motor vehicle tax is a key source of regional revenue, yet taxpayer compliance often remains low due to limited knowledge, weak socialization, low awareness, and the varied impact of tax amnesty programs. This study aims to analyze the influence of taxpayer knowledge, motor vehicle tax socialization, taxpayer awareness, and the motor vehicle tax amnesty program on motor vehicle taxpayer compliance at the Samsat Office of Subang Regency in 2024. A quantitative approach and descriptive method were employed, using questionnaires distributed to 104 respondents selected through incidental sampling. The data were analyzed using validity and reliability tests, multiple linear regression, t-test, and F-test. The results indicate that taxpayer knowledge, motor vehicle tax socialization, taxpayer awareness, and the motor vehicle tax amnesty program simultaneously have a significant effect on motor vehicle taxpayer compliance. Partially, taxpayer knowledge has a highly significant effect on taxpayer compliance, while motor vehicle tax socialization, taxpayer awareness, and the tax amnesty program do not have a significant effect on motor vehicle taxpayer compliance in the Subang Regency Samsat Office in 2024. This study implies that increasing knowledge about vehicle taxes should be prioritized as an effort to improve compliance and policy in Subang Regency, rather than simply using tax amnesty programs or socialization.
Transfer Pricing Decisions: Tax Income, Exchange Rate, Tunneling Incentive and Multinationality Ismi Raihan Nadhira; Ardan Gani Asalam
Jurnal Akuntansi Vol. 28 No. 3 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i3.1667

Abstract

Transfer pricing can be misapplied by the company by transferring taxable income to subsidiaries and companies with special relationships to significantly push down the tax expense. This research aims to determine factors that can affect transfer pricing decisions. Those factors include tax income, exchange rates, tunnelling incentives, and multinationals. The research object of this research is a company from the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The samples are eight companies selected with purposive sampling technique, resulting in 40 observation data. The analysis technique implemented in this research is panel data regression tested Eviews12. This research reveals that tax income and tunnelling incentives negatively influence transfer pricing decisions. At the same time, the exchange rate and multi-nationality do not affect transfer pricing decisions. Variable tax income, exchange rate, tunnelling incentives, and multinationals have simultaneously affected transfer pricing decisions.
Pengaruh Transfer Pricing, Leverage, Dan Profitabilitas Terhadap Tax Avoidance Pada Perusahaan Sub Sektor Makanan Dan Minuman BEI Tahun 2018-2021 Adelia, Cantika; Asalam, Ardan Gani
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1843

Abstract

Tax avoidance is a tax avoidance effort that is carried out legally and safely for taxpayers because it does not conflict with tax provisions. the purpose of this study is to analyze the effect of transfer pricing, leverage, and profitability on tax avoidance case studies in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2018-2021. The data obtained in this study comes from the annual reports of food and beverage sub-sector companies listed on the IDX for 2018-2021. The technique used in this study was purposive sampling and obtained 18 companies with a 4-year research period, namely 2018-2021, so that 72 samples were obtained. The analytical method used in this study was panel data regression analysis which was processed using eviews version 12. The results of testing with the panel data regression method show that the transfer pricing variable has no effect on tax avoidance, while leverage and profitability have a positive effect on tax avoidance.
Pengaruh Kualitas Pelayanan Fiskus, Pemahaman Perpajakan, Sistem Pelaporan Menggunakan E-Filling Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Non Karyawan (Studi Kasus Pada KPP Pratama Tasikmalaya Periode 2021) Hasani, Nisa Aulia; Asalam, Ardan Gani
eProceedings of Management Vol. 10 No. 2 (2023): April 2023
Publisher : eProceedings of Management

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Abstract

Pajak adalah kontribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksaberdasarkan Undang-Undang, dengan tidak memperoleh imbalan secara langsung serta digunakan untuk keperluannegara bagi sebesar-besarnya kemakmuran rakyat. Sebagai kontribusi wajib kepada negara, system perpajakanyang berlaku saat ini yaitu self assessment yang berarti sistem pemungutan pajak, perhitungan pajak yang dimanapenentuan besaran pajak yang perlu dibayarkan oleh wajib pajak yang bersangkutan. Kepatuhan wajib pajakmerupakan Tindakan wajib pajak dalam pemenuhan kewajiban perpajakannya sesuai dengan ketentuanperundang-undangan dan peraturan pelaksanaan perpajakan yang berlaku dalam suatu negara. Berdasarkan sistemself assessment tingkat kepatuhan wajib pajak sangat dipengaruhi oleh beberapa faktor, pengetahuan, danpemahaman wajib pajak terhadap perpajakan. Pentingnya kepatuhan terhadap pajak ialah sebagai sumberpenerimaan negara yang berperan penting dalam menjaga kedaulatan dan kesatuan negara Indonesia. Patuhnyamembayar pajak sudah dikatakan membantu dalam kedaulatan negara dan menstimulasi perekonomian negeri.Tujuan penelitian ini untuk mengetahui bagaimana kualitas pelayanan fiskus, pemahaman perpajakan, sistempelaporan menggunakan e-filling, sanksi perpajakan, kepatuhan wajib pajak orang pribadi non karyawan di KantorPelayanan Pajak Pratama Tasikmalaya serta mengetahui pengaruh kualitas pelayanan fiskus, pemahamanperpajakan, sistem pelaporan menggunakan e-filling dan sanksi perpajakan terhadap kepatatuhan wajib pajakpribadi non karyawan di Kantor Pelayanan Pajak Pratama Tasikmalaya. Hipotesis dalam penelitian ini diujidengan Analisis Regresi Linier Berganda dengan alat bantu SPSS 25 for windows, populasi yang ditetapkan dalampenelitian ini sebanyak 32.685. Dengan menggunakan Slovin Sampling diperoleh minimum sampel 100 respondenWajib Pajak Orang Pribadi Non Karyawan di Kantor Pelayanan Pajak Pratama Tasikmalaya. Hasil Penelitianmenunjukan bahwa secara simultan maupun parsial Kualitas Pelayanan Fiskus, Pemahaman Perpajakan, SistemPelaporan Menggunakan E-Filling dan Sanksi Perpajakan berpengaruh signifikan terhadap Kepatuhan Wajib PajakPribadi Non Karyawan di Kantor Pelayanan Pajak Pratama Tasikmalaya.Kata Kunci-kualitas pelayanan fiskus, pemahaman perpajakan, penggunaan e-filling, sanksi perpajakan,kepatuhan wajib pajak.
Pengaruh Transfer Pricing, Capital Intensity, Dan Koneksi Politik Terhadap Tax Avoidance (Studi Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021) Pratama, Aziz Reza; Asalam, Ardan Gani; Wahyuni, Dhian
eProceedings of Management Vol. 10 No. 4 (2023): Agustus 2023
Publisher : eProceedings of Management

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Abstract

Tax avoidance ialah usaha penghindaran pajak yang dilakukan secara legal serta aman tanpa bertentangan denganperaturan perpajakan. Pajak adalah kontribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yangbersifat memaksa yang digunakan untuk keperluan negara dan kemakmuran rakyat. Pajak merupakan salah satusumber pendapatan negara yang paling besar, pemerintah berupaya untuk memungut pajak secara optimal kepadawajib pajak, namun perusahaan seringkali melakukan usaha untuk mengurangi beban pajaknya dengan cara taxavoidance karna pajak merupakan beban yang mampu mengurangi laba. Penelitian ini dilakukan dengan maksudmenganalisis pengaruh transfer pricing, capital intensity, dan koneksi politik terhadap tax avoidance pada perusahaansektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2021 secara simultan dan parsial. Populasipada penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2021.Sampel yang dihasilkan sebanyak 50 sampel. Analisis data pada penelitian ini adalah menggunakan statistic deskriptifserta regresi data panel. Hasil penelitian menunjukan bahwa secara parsial seluruh variabel independen berpengaruhterhadap tax avoidance, sedangkan secara parsial capital intensity berpengaruh negatif terhadap tax avoidance namuntransfer pricing dan koneksi politik tidak berpengaruh terhadap tax avoidance.Kata Kunci-capital intensity, koneksi politik, tax avoidance, transfer pricing
Pengaruh Kompensasi Eksekutif, Transfer Pricing dan Corporate Social Responsibility Disclosure terhadap Agresivitas Pajak (Studi Kasus pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021) Sianturi, Evelyn Desniar; Asalam, Ardan Gani; Said, Hilda Salman
eProceedings of Management Vol. 10 No. 4 (2023): Agustus 2023
Publisher : eProceedings of Management

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Abstract

Penelitian ini bertujuan untuk menganalisis beberapa faktor yang dapat mempengaruhi agresivitas pajak, salahsatu faktornya yaitu kompensasi eksekutif, transfer pricing, dan corporate social responsibility disclosure padaperusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021.Penelitian ini menggunakan teknik pengambilan sampel yaitu purposive sampling dari 95 perusahaan diperoleh28 perusahaan dengan periode pengamatan selama 5 (lima) tahun sehingga didapat 140 sampel observasi dalampenelitian ini. Metode analisis dalam penelitian ini adalah analisis regresi data panel dengan menggunakansoftware Eviews 12. Hasil penelitian ini menunjukkan bahwa kompensasi eksekutif, transfer pricing, corporatesocial responsibility disclosure secara simultan berpengaruh terhadap agresivitas pajak pada perusahaan sektorindustri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Secara parsial,kompensasi eksekutif, dan transfer pricing berpengaruh signifikan terhadap agresivitas pajak, dan corporatesocial responsibility disclosure tidak pengaruh terhadap agresivitas pajak pada perusahaan sektor industri dasardan kimia yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2020.Kata Kunci- kompensasi eksekutif, transfer pricing, coporate social responsibility disclosure, agresivitas pajak
Taxpayers Compliance: Economic Level, Regulations Comprehension, Rates, and Transformation of Administration System Roni Winner; Ardan Gani Asalam
Jurnal Multidisiplin Madani Vol. 3 No. 8 (2023): August, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i8.4921

Abstract

This research aims to analyze the influence of economic level, tax regulations comprehension, tax rates, and modernization of tax administration on the compliance of non-employee individual taxpayers in Bandung Cicadas Primary Tax Office. The research utilized a quantitative approach. Non-probability sampling technique, specifically Slovin Sampling, was employed with a sample size of 100 taxpayers, and data were collected through surveys. The research data was analyzed using descriptive statistics and multiple linear regression analysis using SPSS 26 software. The findings suggest that collectively, various factors including economic level, comprehension of tax regulations, tax rates, and modernization of tax administration, influence taxpayer compliance. Partially, the research reveals that both economic level and comprehension of tax regulations have a positive and significant impact on taxpayer compliance. However, tax rates and the modernization of the tax administration system do not significantly affect taxpayer compliance. These findings provide insights into tax compliance in Bandung Cicadas Primary Tax Office for tax authorities and regulators
The Influence of Capital Intensity, Leverage, and Political Connection on Tax Aggressiveness (Empirical Study of Mining Companies were Listed on the Indonesian Stock Exchange (IDX) from 2017 to 2021) Gabriella Srirejeki Sipahutar; Ardan Gani Asalam
Jurnal Multidisiplin Madani Vol. 3 No. 8 (2023): August, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i8.5076

Abstract

Tax aggressiveness is an action to engineer taxable income, whether legal (tax avoidance) or illegal (tax evasion). Companies conduct aggressive taxation because taxes are considered to reduce costs and increase company profits. The main goal of this research is to investigate the affect of capital intensity, leverage, and political connections on tax aggressiveness in mining sector companies were listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021, both simultaneously and partially. The data analysis method used in this research is panel data regression using E-views software. The method used in this research is quantitative technique using secondary data. The population used in this research is mining sector companies were listed on the Indonesia Stock Exchange (IDX), and the sampling technique used in this research is purposive sampling with the acquisition of 10 companies in a 5-year period so that there are 50 samples that will be processed by researchers. According to the findings of the reserch, capital intensity, leverage, and political connections all have an impact on tax aggression. While partially affecting capital intensity, leverage and political connections have no significant effect on tax aggressiveness
The Influence of Leverage, Committee, and Financial Distress on Tax Avoidance (Empirical Study of Consumer Companies were Listed on the Indonesia Stock Exchange (IDX) from 2018 Until 2022) Tiur Ayumi Briggita Bakkara; Ardan Gani Asalam
Jurnal Multidisiplin Madani Vol. 3 No. 8 (2023): August, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i8.5077

Abstract

Tax Avoidance is a legal action taken by taxpayers to minimize the compliance costs that they incur when fulfilling their tax obligations. This action is very detrimental to the state because taxes are one of the largest sources of state revenue. The goal of the research is to establish the effect of leverage, audit committees, and financial distress on tax avoidance, in conjunction with the proxy CETR. The population in this research is comprised of consumer companies were listed on the Indonesia Stock Exchange (IDX) from 2018 until 2022. Using purposive sampling approaches, samples were acquired from 14 companies over a five-year period, producing an overall total of 70 samples. In this research, the analysis of panel data regression was conducted using the Eviews 12 tool. According to the outcomes of this research, leverage, audit committees, and financial distress are all having an impact on tax avoidance. Leverage and the audit committee have no impact on tax avoidance, whereas Financial Distress has a positive impact
Co-Authors Adelia, Cantika Andi Chaerunnisa Ishak Anggun Rizki Novira Anisa Putri Astuti Arief, Achtar Rayhan Astuti, Anisa Putri Bagus Aji Permadi Brata, Muhammad Ariq Widyawan Dariadi, Annisa Faza Husna Dhian Wahyuni Dinda Rahmadani Dini Wahjoe Hapsari Djusnimar Zultilisna Dudi Pratomo Erna Rahmawati Fatahurrazak Fatmayani, Dhea Putri Fauzan, Ilham Gabriella Srirejeki Sipahutar Hanif Al-Ghifari Ulwan Fakhri Hasani, Nisa Aulia Heristiqomah, Ghini Hidayat, Panggita Mauli Ihsan, Sayid Haikal Irna Liani Putri Anjanni Ismi Raihan Nadhira Karima, Sekar Khairunnisa Khairunnisa Leny Suzan Lestari, Poppy Ariyani Sumitha Luida, Amanda Raihan Mohamad Rafki Nazar Muhammad Visar Sinatrya Mumpuni, Yusriyah Trinugrahini Mutiara Mulyaningrum Nisa Iswatini Noorica, Famela Nova Agnia Astika Novitasari, Selvi Pratama, Aziz Reza Puja Gusti Wardana Puspita Wulansari Putri, Risty Widyana Rahmadian, Emailin Rd. Mohd. Raditya Ekaputra Tj Reshanggono, Awindya Kalma Risca Amelia Roni Winner Said, Hilda Salman Sheilamanda Raihanty Shinta Noviyanti Shinta Nur Ria Rindiani Sianturi, Evelyn Desniar Suciantara, I Putu Oki Sudarmaji, Harrys Tiur Ayumi Briggita Bakkara Vivi Dhana Try Putri Silalahi Willy Sri Yuliandhari