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All Journal AkMen JURNAL ILMIAH E-JURNAL AKUNTANSI
Amelia Sandra
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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ANALISIS PENGARUH KESADARAN WAJIB PAJAK, PENGHASILAN, KUALITAS PELAYANAN DAN SOSIALISASI TERHADAP KEPATUHAN MEMBAYAR PBB-P2 Amelia Sandra; We Yayang Angelika
AkMen JURNAL ILMIAH Vol 19 No 3 (2022): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v19i3.2642

Abstract

The realization of tax revenues from 2017-2019 does not meet the basic provisions set by the Pontianak city government. Taxpayer compliance can be due to the internal and external factors of the taxpayer itself. This study aims to see the influence of internal factors of the taxpayer's self, namely the awareness of taxpayers and income owned as well as external external factors, socialization and quality of service to compliance with UN P2 pay in Pontianak City.Data retrieval techniques are carried out by spreading questionnaires with non-probability sampling techniques purposive sampling methods with research sample criteria and obtained samples of as many as 100 people. Data analysis techniques are validity tests, reliability tests, descriptive statistical analysis, classical assumption tests, multiple linear regression analysis and hypothesis tests using the SPSS version 25 program. The conclusion obtained is the awareness of the taxpayer, compulsory income and socialization. has a positive effect on taxpayer compliance in paying PBB-P2 in Pontianak City while service quality has no effect on taxpayer compliance in paying PBB-P2 in Pontianak City.
Analisis Faktor Penentu Agresivitas Pajak Perusahaan Indeks LQ45 Syifa Alvernia Jasmin Ramadhani; Amelia Sandra; Liaw Bunfa
E-Jurnal Akuntansi Vol 34 No 3 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i03.p11

Abstract

This research was conducted to obtain evidence regarding the influence of inventory intensity, capital intensity, intangible assets intensity, and profitability on LQ45 index companies listed on the Indonesia Stock Exchange in 2020-2022. The number of samples taken was 14 companies with 42 observations that met the sample selection criteria determined using the purposive sampling method. The research analysis technique is multiple linear regression analysis. The research results stated that the research data passed the pooling test, classical assumption test, multiple linear regression test, and hypothesis test. Based on the results of the analysis, it was found that inventory intensity had no negative effect on indications of tax aggressiveness and intangible assets intensity had no positive effect on indications of tax aggressiveness. Meanwhile, capital intensity and profitability have a positive effect on the indication of tax aggressiveness, meaning that the higher the capital intensity and profitability, the higher the level of indication of tax aggressiveness. Keywords: Inventory Intensity; Capital Intensity; Intangible Assets Intensity; Profitability; Indication of Tax Aggressiveness
Co-Authors Liaw Bun Fa Syifa Alvernia Jasmin Ramadhani We Yayang Angelika