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All Journal Jurnal Ilmiah Rehabilitasi Sosial (Rehsos) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economics and Management Research Digital Innovation : International Journal Of Management International Journal of Economics, Business and Innovation Research International Journal of Economics and Management Research
Jhon Raphael Saragih
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : International Journal of Economics and Management Research

 1 
Influence Of Capital Structure, Profitability, Tax Planning And Expensesdeferred Tax On Corporate Income Tax On Various Industrial Sector Companies Listed On The Indonesian Stock Exchange 2018 – 2022 Latersia Br Gurusinga; Jhon Raphael Saragih; Juli Anna
International Journal of Economics and Management Research Vol. 3 No. 2 (2024): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i2.220

Abstract

The aim of this research is to determine and analyze the extent of the influence of Capital Structure, Profitability, Tax Planning and Deferred Tax Expenses on Corporate Income Tax in companies in various industrial sectors. The data collection technique used is secondary data in the form of annual reports for the 2018-2022 period on companies in various industrial sectors. The sample in this study was taken from the financial reports of companies in various industrial sectors listed on the Indonesia Stock Exchange in 2018-2022 so that the data obtained was 24 companies x 5 years = 120 data. The data will be analyzed using quantitative methods. The results of the research show that Capital Structure, Profitability, Tax Planning and Deferred Tax Expenses have a significant and significant effect on Corporate Income Tax and only the Tax Planning variable has a positive effect on Corporate Income Tax in various industrial sector companies while the other variables have a negative effect on Corporate Income Tax in companies various industrial sectors.
Analysis of Understanding of Tax Regulations and Awareness on Compliance with Socialization as a Moderating Variable Latersia Br Gurusinga; Jhon Raphael Saragih; Citra Dewi
International Journal of Economics and Management Research Vol. 4 No. 2 (2025): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i3.435

Abstract

Understanding of tax regulations and taxpayer awareness can affect taxpayer compliance. The better the understanding of tax regulations and taxpayer awareness, the higher the taxpayer compliance. This study aims to analyze the effect of understanding of tax regulations and taxpayer awareness on taxpayer compliance with tax socialization as a moderating variable at the Lubuk Pakam Pratama Tax Service Office. A total of 100 respondents were selected as samples using purposive sampling techniques. Data analysis was carried out using multiple linear regression tests. The results of the study indicate that partially, understanding of tax regulations has a positive and significant effect on taxpayer compliance, taxpayer awareness has a positive and significant effect on taxpayer compliance. Simultaneously, understanding of tax regulations and taxpayer awareness have a positive and significant effect on taxpayer compliance. Based on the moderated regression analysis (MRA) test, tax socialization is unable to strengthen understanding of tax regulations on taxpayer compliance and tax socialization is able to strengthen taxpayer awareness on taxpayer compliance.
The Effect of Fiscal Loss Compensation, Sales Growth, Transfer Costs on Tax Avoidance Moderated by CSR Jhon Raphael Saragih; Latersia Br Gurusinga; Andy Prashetyo
International Journal of Economics and Management Research Vol. 4 No. 2 (2025): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i3.439

Abstract

This study focuses on the impact of fiscal loss compensation, sales growth, and transfer pricing on tax avoidance moderated by Corporate Social Responsibility (CSR) in companies listed in the LQ45 Index of the Indonesia Stock Exchange during the period of 2019-2023. The sources of this research come from data on companies listed in the LQ45 Index, which is a collection of high liquidity companies on the Indonesia Stock Exchange. This study aims to provide insight into how these factors interact and influence tax avoidance in Indonesia, which is an important issue considering the low tax ratio in this country. Data analysis was conducted using multiple linear regression tests. The research results indicate that partially, fiscal loss compensation has a negative and significant impact on tax avoidance, sales growth has a negative and insignificant impact on tax avoidance, and Transfer pricing has a positive but insignificant effect on tax avoidance. Simultaneously, fiscal loss compensation, sales growth, and transfer pricing have a positive but insignificant effect on tax avoidance. Based on the moderated regression analysis (MRA), CSR can influence the relationship between fiscal loss compensation and tax avoidance, CSR cannot influence the relationship between sales growth and tax avoidance, and CSR cannot influence transfer pricing and tax avoidance.
Co-Authors Andy Prashetyo Charlene Charlene Citra Dewi Davin Kendrew Ella Nurlela Jessen, Jessen Juli Anna Latersia Br Gurusinga Nur Aini, Erisa Dwi Purnama Yanti Purba Rini Hartini Rinda Andayani Vanessa Chandra Yusnaini Yusnaini