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All Journal Jurnal Ekonomi Modernisasi Commodities, Journal of Economic and Business
Kohar Adi Setia
Magister Akuntansi, Universitas Gajayana Malang, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Stewardship Theory di antara hubungan corporate risk, kompensasi eksekutif, karakteristik eksekutif, dan kepemilikan saham pemerintah terhadap tax avoidance Rahmad Efendi; Umi Muawanah; Kohar Adi Setia
Jurnal Ekonomi Modernisasi Vol. 18 No. 1 (2022): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.244 KB) | DOI: 10.21067/jem.v18i1.6575

Abstract

This research expected to understand the effect of corporate risk as measured by the standard deviation of EBITDA divided by total assets, executive compensation, executive characteristics as proxied by age and executive education and government share ownership on tax avoidance (ETR). The research sample of state-owned enterprises found on the official website bumn.go.id, was selected using the purposive sampling method, and 31 state-owned enterprises were obtained as observation data that met the sample criteria. The analysis to examine the effect of each independent variable on the dependent uses Multiple Regression. The results of the study state that corporate risk has a significant influence on tax avoidance, however, the results of this research are different when the researcher tries to exclude state-owned companies that are subject to final income tax from the research sample. From the results of this study, it was found that corporate risk has no effect on tax avoidance. executive compensation, executive characteristics of government share ownership have no effect on tax avoidance. Further research can use financial ratios, company age or other proxies that may affect tax avoidance. In addition, future researchers are expected to use private companies as a comparison of tax avoidance practices.
Pengaruh Pengetahuan Pajak, Sosialisasi, Digitalisasi, terhadap Kepatuhan Pajak dengan Moderasi PP Nomor 58 Tahun 2023 Erika Rahma Setiyani; Ahmad Dahlan; Kohar Adi Setia
Commodities, Journal of Economic and Business Vol. 6 No. 4 (2026): April 2026
Publisher : FKDP (Forum Komunikasi Dosen Peneliti)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59689/commo.v6i4.1433

Abstract

This study aims to analyze the effects of tax knowledge, tax socialization programs, and tax system digitalization on taxpayer compliance, with Government Regulation (PP) Number 58 of 2023 as a moderating. This study employed a quantitative approach using a survey method. The population consisted of 60 lecturers at Universitas Tulungagung. Data were collected through questionnaires and analyzed using SEM–Partial Least Squares. The findings indicate that tax knowledge and perceptions of tax system digitalization have a positive and significant effect on taxpayer compliance, whereas participation in tax socialization programs has no significant effect. The utilization of PP Number 58 of 2023 was found to moderate the relationships among the variables by weakening the effect of tax knowledge on taxpayer compliance, strengthening the effect of participation in tax socialization on taxpayer compliance, and weakening the effect of perceptions of tax system digitalization on taxpayer compliance, although the latter moderating effect was not statistically significant. Furthermore, the utilization of PP Number 58 of 2023 has a positive and significant direct effect on taxpayer compliance. These findings suggest that tax policies providing administrative simplification and procedural convenience can enhance taxpayer compliance while altering the influence of behavioral factors on individual taxpayer compliance.
Co-Authors Ahmad Dahlan Erika Rahma Setiyani Rahmad Efendi Umi Muawanah