Article Per Year (5 Year)
p-Index From 2021 - 2026
0.92
P-Index
This Author published in this journals
All Journal E-Jurnal Akuntansi TSM
EDDY JONI
Trisakti School of Management
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
FAKTOR-FAKTOR YANG MEMENGARUHI PENGHINDARAN PAJAK PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA DIYANIVENA DEBORA; EDDY JONI
E-Jurnal Akuntansi TSM Vol 1 No 4 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (536.896 KB)

Abstract

The purpose of this study is to examine dan determine the effect of firm size, return on asset, leverage, capital intensity, sales growth, composition of independent commissioners, firm age dan audit committee on tax avoidance. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2020. This study used a purposive sampling method in sampling. From the total population, 56 companies are produced so that are 224 data used as research samples. The data in this study were processed using IBM SPSS Statistics 24. This study used multiple regression analysis model to examine the relationship between the independent variables dan the dependent variable. The research resources are taken from Indonesia Stock Exchange website. The results of this study indicate that return on assets dan sales growth have influence to tax avoidance, while firm size, leverage, capital intensity, composition of indenpendent commissioners, firm age dan audit committee have no influence on tax avoidance.
FAKTOR – FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE EDDY JONI; TONI GUNAWAN
E-Jurnal Akuntansi TSM Vol 1 No 2 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (861.267 KB)

Abstract

The purpose of this study was to obtain empirical evidence regarding the effect of return on assets, leverage, sales growth, firm size, capital intensity, firm age and institutional ownership on tax avoidance in manufacturing companies listed on Indonesia Stock Exchange. This study uses 77 manufacturing companies that are listed consistently on Indonesia Stock Exchange from 2017 to 2019. The sample selection technique in this study is purposive sampling and uses secondary data obtained from the official website of Indonesia Stock Exchange. The data analysis method used in this study is multiple regression. The results of this study indicate that sales growth and capital intensity have a significant effect on tax avoidance, while other independent variables such as return on assets, leverage, firm size, firm age and institutional ownership do not have a significant effect on tax avoidance
FAKTOR-FAKTOR YANG MEMENGARUHI PENGHINDARAN PAJAK MELVIN ALIFIANZA MARTIN; EDDY JONI
E-Jurnal Akuntansi TSM Vol 1 No 2 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.655 KB)

Abstract

This research aims to obtain empirical evidence on the factors that influence tax avoidance. The factors tested consisting of financial distress, institutional ownership, independent commissioner, audit committee, profitability, and firm size. The company used in this research are manufacturing companies that listed on the Indonesia Stock Exchange (IDX) from 2017-2019 consistently. The number of research samples are 209 research data that obtained with purposive sampling method. This research uses a multiple regression analysis for hypothesis testing.This research results an empirical evidence. The evidence shows that financial distress, institutional ownership, independent commissioner, audit committee, profitability, and firm size have no effect on tax avoidance
FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI DKI JAKARTA Carissa Stella Wibowo; Eddy Joni
E-Jurnal Akuntansi TSM Vol 2 No 1 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.693 KB)

Abstract

The purpose of this study is to determine whether the factors of taxpayer awareness, tax sanctions, tax service quality, tax socialization, tax knowledge, compliance costs and moral obligations affect the compliance of motor vehicle taxpayers in DKI Jakarta. This study uses primary data with media questionnaires distributed by google form. The sample criteria used are motor vehicle taxpayers who are registered at the DKI Jakarta SAMSAT Office, have received the services by tax officer, and do their own tax payments. The sampling method used is convenience sampling and the number of samples obtained is 90 respondents. The data analysis method used is validity test, reliability test, classical assumption test, correlation coefficient analysis, coefficient determination analysis (adj R2), f test, and t test. The results of the analysis show that taxpayer awareness has an effect on motor vehicle taxpayers compliance. Meanwhile, tax sanctions, tax service quality, tax socialization, tax knowledge, complance costs and moral obligations have no effect on motor vehicel taxpayers compliance
FAKTOR-FAKTOR YANG MEMENGARUHI PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI BEI Anita Fauziah; Eddy Joni
E-Jurnal Akuntansi TSM Vol 2 No 1 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.036 KB)

Abstract

The purpose of this research is to obtain empirical about the effect of independent variables towards dependent variables. The independent variables of research are independent commisioner, audit committee, leverage, return on assets, company size, and sales growth. The dependent variables of research are tax avoidance.Data who used in this study is data manufacturing company listed on the Indonesia Stock Exchange (IDX) from period 2018-2020. There are 63 samples of manufacturing companies in this research with a total of 189 data that match the criteria. Criteria select using the purposive sampling method.This research is used multiple regression to test hypothesist. The result of this research are sales growth has influence on tax avoidance, and the variable independent commisioner, audit committee, leverage, return on assets, company size has no influence on tax avoidance
Co-Authors ANITA FAUZIAH CARISSA STELLA WIBOWO DIYANIVENA DEBORA MELVIN ALIFIANZA MARTIN TONI GUNAWAN