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All Journal GARIS Jurnal Mahasiswa Jurusan Arsitektur CERATA Jurnal Ilmu Farmasi Jurnal Riset Kesehatan Nasional Jurnal Abdi Insani Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing Jurnal Akuntansi Keuangan dan Bisnis Management Studies and Business Journal Indonesian Scholar Journal of Nursing and Midwifery Science
Nita Wahyuni, Nita
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Journal : Current : Jurnal Kajian Akuntansi dan Bisnis Terkini

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KOMPENSASI MANAJEMEN, REPUTASI AUDITOR,PROFITABILITAS,LEVERAGE, FASILITAS PAJAK DAN MANAJEMEN PAJAK : COMPENSATION MANAGEMENT, AUDITOR'S REPUTATION, PROFITABILITY, LEVERAGE, TAX FACILITIES AND TAX MANAGEMENT Sidabalok, Windah Lestari; Ratnawati, Vince; Wahyuni, Nita
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.1.24-37

Abstract

This study expects to examine the impact of the management compensation, auditor reputation, profitability, leverage, and tax facilities on tax management. The populace in this study is manufacturing companies recorded on the Indonesia stock trade for the 2017-2019 period. The sample testing procedure utilized the purposive sampling method. Manufacture companies recorded on the IDX in 2017-2019 totaled 182 companies. There are 60 companies that are included in the sampling criteria with a perception time of 3 years for a sample of 180 manufacturing companies. The scientific technique used is multiple regression using SPSS version 25.0. From the consequences of the test that have been done, the partial regression test ( t-test) shows that compensation management and profitability have a critical adverse consequence on tax management. Auditor reputation variable and tax facilities significantly affect tax management. And leverage factor has no impact on tax management.
BIAYA IKLAN, INTENSITAS PERSEDIAAN, PERTUMBUHAN PENJUALAN DAN TRANSAKSI PIHAK BERELASI PADA AGRESIVITAS PAJAK: ADVERTISING COSTS, INVENTORY INTENSITY, SALES GROWTH AND RELATED PARTY TRANSACTIONS ON TAX AGGRESSIVENESS Resty, Sefrilia; Yusralaini, Yusralaini; Rusli, Rusli; Wahyuni, Nita
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.94-106

Abstract

The research seeks to empirically investigate how Advertising Costs, Inventory Intensity, Sales Growth, and Related Party Transactions influence Tax Aggressiveness within the realm of Non-Cyclical Consumer Companies listed on the Indonesia Stock Exchange (IDX-IC Classification 2018-2022). The study targets non-cyclical sector consumer companies listed on the Indonesia Stock Exchange categorized under the IDX-IC classification from 2018 to 2022. The study utilised the multiple linear regression analysis approach to examine a sample of 15 organisations. The sample was picked via purposive selection and represented a total of 75 companies observed over a five-year period from 2018 to 2022. SPSS version 27 was utilized as the analytical tool. The research findings indicate that: (1) Advertising costs exert a significant influence on tax aggressiveness, evidenced by a significance level of 0.000 ≤ 0.05. (2) Inventory intensity also significantly impacts tax aggressiveness, as indicated by a significance level of 0.000 ≤ 0.05. (3) Sales growth, however, does not exhibit a significant effect on tax aggressiveness, with a significance level of 0.366 ≥ 0.05. (4) Similarly, related party transactions do not demonstrate a significant effect on tax aggressiveness, with a significance level of 0.109 ≥ 0.05.
Co-Authors Abd. Azis Muthalib El Husna M, Siti Latifah Hapsa Rianty, Hapsa Julita Julita Muhammad Luthfi Iznillah, Muhammad Luthfi Nasrizal, Nasrizal R. Rusli Resty, Sefrilia Santi Santi Saptuti Wahyuningsih, Sri Sidabalok, Windah Lestari Supriadin, Nofal Susi Endrawati Syahbana, Khairuni Taufeni Taufik Vince Ratnawati Yusralaini Yusralaini, Yusralaini