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PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN TAX AVOIDANCE SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTAMBANGAN SUBSEKTOR BATU BARA Saksono Budi; Siti Asmonah; Zena Zena
Jurnal Ilmiah Publika Vol 11, No 1 (2023): JURNAL ILMIAH PUBLIKA
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/publika.v11i1.8610

Penelitian ini bertujuan untuk mendapatakan bukti empiris mengenai pengaruh good corporate governance, profitabilitas dan ukuran perusahaan terhadap manajemen laba dengan tax avoidance sebagai variable intervening. Data dalam penelitian ini diperoleh melalui website www.idx.co.id. Penelitian ini menggunakan metode purposive sampling dalam menentukan sampel. Sebanyak 9 dari 21 perusahaan pertambangan subsektor Batu Bara yang terdaftar di Bursa Efek Indonesia dengan 5 tahun pengamatan yaitu dari 2014 sampai 2018, sehingga diperoleh 45 sampel penelitian. Data penelitian ini dianalisis dengan menggunakan metode analisis statistik dan analisis jalur untuk menguji variable intervening dalam model penelitian. Metode statistik yang digunakan untuk menguji hipotesis adalah Partial Least Square (PLS). Hasil penelitian ini menemukan bahwa Good Corporate Governance berpengaruh signifikan terhadap manajemen laba, Ukuran perusahaan dan profitabilitas tidak berpengaruh signifikan terhadap manajemen laba. Good Corporate Governance dan Profitabilitas berpengaruh signifikan terhadap Tax Avoidance, Ukuran Perusahaan tidak berpengaruh signifikan terhadap Tax Avoidance. Tax Avoidance berpengaruh signifikan terhadap manajemen laba. Tax Avoidance tidak mampu memediasi pengaruh Good Corporate Governance, Ukuran Perusahaan dan Profitabilitas terhadap manajemen laba.

Penerapan Peraturan Baru Lapisan Pajak Penghasilan Sesuai UU HPP Siti Asmonah; Zena Zena
Jurnal Pengabdian Kepada Masyarakat Kalam Vol. 2 No. 1 (2023): Pemberdayaan Ekonomi Rakyat Kecil dan UMKM
Publisher : Prisani Cendekia

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Community service as one of the pillars of higher education occupies a strategic position in drawing and educating the community to improve the quality of life of the community. The form of coaching that is considered the most realistic is none other than providing provision through skills training and mentoring that is considered useful for the local community audience. The low awareness of taxpayers to comply with taxes is the biggest problem faced by the Directorate General of Taxes (DGT) while the government's largest source of funds to finance development is obtained from tax collection, the mechanism of which is coercive in accordance with Indonesian laws and regulations The desire to change people's mindset To be tax aware with early education requires systematic technical means, one of which is through inclusion in learning materials and training activities for various groups including private workers or private employees. The implementation method is the counseling method, by going through the preparation stage, the implementation stage and the results stage. Based on the results of the PKM team's observations during the activity, the interest from private employees towards the material provided was very high. The enthusiasm of the participants and the average participant were active in listening to the counseling material. This observation is shown by the high curiosity of private employees so that many questions are asked to the informants. The activity of the resource persons who also asked questions to the participants how far they knew taxation was shown by the many questions asked in Community Service counseling

ANALISIS PENGARUH TARIF PAJAK, SANKSI PAJAK DAN KEADILAN PAJAK TERHADAP TINDAKAN PENGGELAPAN PAJAK (TAX EVASION) Alika Juliana Putri; Siti Asmonah
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 2 No. 2 (2025): My Journal-Agustus 2025
Publisher : Yayasan Kayyis Mulia Jaya

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This study aims to analyze the influence of tax rates, tax sanctions, and tax fairness on tax evasion behavior among individual taxpayers at the Pratama Tax Office (KPP Pratama) Cibinong, Bogor. The background of this research is based on the phenomenon of low taxpayer compliance and the occurrence of tax evasion cases, despite the implementation of a self-assessment system in Indonesia. This research employs a quantitative approach using a survey method with questionnaires. The sample consists of 100 individual taxpayers. The data were analyzed using multiple linear regression analysis. The results show that the tax rate does not have a significant partial effect on tax evasion behavior, while tax sanctions and tax fairness have a significant partial effect. Simultaneously, tax rates, tax sanctions, and tax fairness have a significant effect on tax evasion behavior. These findings indicate that although the tax rate is not always the primary factor, the enforcement of tax sanctions and the perception of fairness in the tax system play an important role in reducing tax evasion behavior. Keywords: Tax Rate, Tax Sanctions, Tax Fairness, Tax Evasion, Individual Taxpayer.

PENGARUH SOSIALISASI PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR: KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Meliana Anggraini; Siti Asmonah
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 2 No. 2 (2025): My Journal-Agustus 2025
Publisher : Yayasan Kayyis Mulia Jaya

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This study aims to 1) determine the effect of tax socialization on motor vehicle taxpayer compliance at the Cinere SAMSAT Office 2) to determine the effect of taxpayer awareness on motor vehicle taxpayer compliance at Cinere SAMSAT Office 3) to determine the effect of tax socialization and taxpayer awareness simultaneously on motor vehicle taxpayer compliance at the Cinere SAMSAT Office. The background of this study is based on the importance of Motor Vehicle Tax (PKB) revenue as one of the main sources of Regional Original Income (PAD). The low level of compliance is seen from the large number of Vehicles Not Re-Registed (KTMDU) and the increasing number of fines. The method used quantitative with an associative approach. Primary data was obtained by distributing questionnaires to 100 respondents who are motor vehicle taxpayers at the Cinere SAMSAT Office. The analysis technique used is multiple linear regression with SPSS version 30 and Microsoft Excel software tools. The partial result of the study indicate that 1) the tax socialization variable has a positive and significant effect on motor vehicle taxpayer compliance, with a calculated t-value of 7,574 > t-table of 1,98472 an a significant value of <,001 2) the taxpayer awareness variable also has a positive and significant effect on motor vehicle taxpayer compliance, with a calculated t-value of 8,461 > t-table of 1,98472 and a significant value of <,001. Meanwhile, the simultaneous analysis shows that tax socialization and taxpayer awareness simultaneously have a posiitve and significant effect on motor vehicle taxpayer compliance at the Cinere SAMSAT Office, with a calculated f-value of 36,988 > f-table of 3,09 and significance value of <,001. Keywords: Tax Socialization, Taxpayer Awareness, Motor Vehicle Taxpayer Compliance.

PENGARUH ASET PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA: MANAJEMEN LABA Rista Handayani; Siti Asmonah
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 2 No. 2 (2025): My Journal-Agustus 2025
Publisher : Yayasan Kayyis Mulia Jaya

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This study aims to 1). Determine and analyze the effect of deferred tax assets on earnings management, 2). Determine and analyze the effect of deferred tax expenses on earnings management, 3). Determine and analyze the effect of tax planning on earnings management, and 4). Determine and analyze the effect of deferred tax assets, deferred tax expenses, and tax planning on earnings management. This research was conducted by analyzing the annual financial statements of companies in the energy sector listed on the Indonesia Stock Exchange during the period from 2020 to 2024. The sampling technique used in this study is purposive sampling, resulting in a total sample of 20 companies in the energy sector for the 2020–2024 period, with a total of 100 research data. The research method used is descriptive research with a quantitative approach, utilizing secondary data in the form of annual financial reports from each company selected as a sample. The independent variables used in this study are Deferred Tax Assets (X1), Deferred Tax Expenses (X2), and Tax Planning (X3), while the dependent variable is Earnings Management (Y). To test and analyze the data, this study used the panel data regression method. The data analysis was carried out using the EViews 13 software. The results of this study indicate that Deferred Tax Assets partially affect Earnings Management, as shown by the t-statistic value > t-table (3.683774 > 1.66105). Deferred Tax Expenses do not partially affect Earnings Management, with a t-statistic value < t-table (0.295259 < 1.66105). Tax Planning also does not partially affect Earnings Management, with a t-statistic value < t-table (-0.294034 < 1.66105). However, simultaneously, Deferred Tax Assets, Deferred Tax Expenses, and Tax Planning have a significant effect on Earnings Management, as indicated by the F-statistic value > F-table (4.654637 > 2.70). Keywords: Deferred Tax Assets; Deferred Tax Expenses; Tax Planning; Earnings Management.

PENGARUH KESADARAN WAJIB PAJAK DAN SANKSI PAJAK KENDARAAN BERMOTOR TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR: KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Andhea Puspita; Siti Asmonah
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 2 No. 2 (2025): My Journal-Agustus 2025
Publisher : Yayasan Kayyis Mulia Jaya

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This study aims to: (1) determine and analyze the effect of taxpayer awareness on the compliance of motor vehicle taxpayers in Tangerang Regency; (2) determine and analyze the effect of tax sanctions on the compliance of motor vehicle taxpayers in Tangerang Regency; and (3) determine and analyze the simultaneous effect of taxpayer awareness and tax sanctions on the compliance of motor vehicle taxpayers in Tangerang Regency. The method used is a quantitative approach with multiple linear regression analysis. Data were collected through questionnaires distributed to 100 respondents registered at the UPTD PPD Samsat Kelapa Dua. The results show that taxpayer awareness has a positive and significant effect on compliance, with a t-value of 9.628 and a significance level of < 0.001. On the other hand, tax sanctions do not have a significant partial effect, with a t-value of 1.420 and a significance level of 0.159. However, simultaneously, taxpayer awareness and tax sanctions significantly affect taxpayer compliance, as indicated by an F-value of 140.482 and a significance level of < 0.001. The coefficient of determination (R²) is 0.738, indicating that 73.8% of the variation in compliance can be explained by these two variables. These findings affirm that taxpayer awareness is the dominant factor in driving compliance, while the effectiveness of tax sanctions depends on consistent implementation and regional policies such as tax amnesty programs. This study contributes to local governments in designing more effective education and law enforcement strategies to enhance regional tax revenue. Keywords: Taxpayer Awareness, Tax Sanctions, Tax Compliance, Motor Vehicle Tax.

ANALISIS PENGARUH SOSIALISASI PAJAK DAN PENGGUNAAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK: KEPATUHAN WAJIB PAJAK Syifa Siti Hanifah Indrawan; Siti Asmonah
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 2 No. 2 (2025): My Journal-Agustus 2025
Publisher : Yayasan Kayyis Mulia Jaya

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According to the observed phenomenon, the annual income of the region continues to increase every year. This study aims to analyze the impact of tax socialization and the use of e-filing on taxpayer compliance, focusing on individuals in the South Tangerang City DPRD environment, providing a more specific picture of how government policies and programs can influence tax compliance among civil servants and the surrounding community. The type of research used in this study is associative research, with a quantitative approach to re-test hypotheses that have been tested by previous researchers, using primary data obtained directly through questionnaires that will be distributed to each respondent. With a sample of 50 respondents that can be processed. The research results show that tax socialization and the use of e-filing have a significant partial effect on taxpayer compliance. Simultaneously, tax socialization and the use of e-filing have a significant effect on taxpayer compliance. These findings indicate that tax socialization and the use of e-filing are among the factors contributing to increased taxpayer compliance. The Secretariat of the South Tangerang City DPRD is advised to conduct regular training for employees and taxpayers on the use of e-filing and tax understanding to improve the knowledge and skills of employees. Keywords: Tax Socialization, Use of E-filing, Taxpayer Compliance, Individual Taxpayers.

Pengaruh Ukuran Perusahaan, Corporate Social Responsibility, Dan Kinerja Keuangan Terhadap Tax Avoidance Pada Perusahaan Sektor Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2019–2025 Siti Asmonah; Mahwiyah Asmonah; Ganefo Sudirman
JURNAL BISNIS DAN AKUNTANSI UNSURYA Vol. 11 No. 2 (2026): Jurnal Bisnis dan Akuntansi Unsurya
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v11i2.2176

Pajak merupakan salah satu sumber utama penerimaan negara yang berperan penting dalam pembiayaan pembangunan nasional. Namun, bagi perusahaan, pajak dipandang sebagai beban yang dapat mengurangi laba sehingga mendorong munculnya praktik tax avoidance melalui berbagai strategi perencanaan pajak yang masih berada dalam koridor peraturan perpajakan. Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, Corporate Social Responsibility (CSR), dan kinerja keuangan terhadap tax avoidance pada perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2025. Penelitian menggunakan pendekatan kuantitatif dengan metode asosiatif kausal. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan dan laporan keberlanjutan perusahaan yang diperoleh melalui situs resmi Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 24 perusahaan dengan total 175 observasi. Analisis data dilakukan menggunakan regresi data panel dengan bantuan perangkat lunak EViews, sedangkan pemilihan model dilakukan melalui Uji Chow dan Uji Hausman yang menetapkan Fixed Effect Model (FEM) sebagai model terbaik. Hasil penelitian menunjukkan bahwa ukuran perusahaan, Corporate Social Responsibility, dan kinerja keuangan secara parsial berpengaruh signifikan terhadap tax avoidance. Secara simultan ketiga variabel independen juga berpengaruh signifikan terhadap tax avoidance. Temuan penelitian mendukung Agency Theory, yang menjelaskan bahwa manajemen sebagai agen memiliki kecenderungan melakukan strategi efisiensi pajak untuk memaksimalkan laba perusahaan selama masih berada dalam ketentuan perpajakan yang berlaku. Hasil penelitian ini diharapkan dapat menjadi masukan bagi regulator dalam meningkatkan pengawasan perpajakan serta bagi perusahaan dalam menerapkan strategi perencanaan pajak yang memperhatikan aspek tata kelola perusahaan dan tanggung jawab sosial.

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