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All Journal Indonesian Economic Review Jurnal Cendekia Ilmiah
Abdillah Abdillah
Universitas Pertiwi
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Perencanaan Pajak dalam Upaya Strategi Penghematan Pajak Penghasilan Badan PT. Kompas Navigasi Indonesia Tahun 2023 Nikita Nelia; Abdillah Abdillah
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 2: Februari 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i2.7215

Abstract

Dalam setiap perusahaan pastinya ada laba dan rugi. Dibalik laba dan rugi ini diperlukan sebuah strategi penghematan apa saja yang bisa dilakukan dari setiap perusahaan. Melalui observasi penulis ada beberapa strategi yang dilakukan oleh PT Kompas Navigasi Indonesia untuk melakukan pengehematan perpajakan ini. Strategi yang dilakukan PT. Kompas Navigasi Indonesia adalah denga mengoptimalisasi pajak masukan dengan cara mengontrol pajak masukan agar tidak terjadi lebih bayar yang menyebakan terjadinya restitusi, menghemat pajak dari segi PPh 21 dengan melakukan kenaikan tarif dengan beberapa transaksi yang tidak melengkapi dokumen sepeti NPWP ataupun KTP, dan patuh terhadap peraturan perpajakan dengan cara bayar dan lapor pajak penghasilan maupun pajak pertambahan nilai dengan tepat waktu atau kurang dari waktu yang telah ditetapkan oleh peraturan perpajakan yang sudah ada
The Influence of Taxpayer Awareness and Tax Incentives on Compliance in Paying Land and Building Tax (PBB) in Bekasi City in 2022-2024 Sri Yanti; Bella Puspita Audina; Abdillah Abdillah
Indonesian Economic Review Vol. 6 No. 1 (2026): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v6i1.81

Abstract

Land and Building Tax is a potential source of regional revenue. This study aims to analyze the influence of taxpayer awareness and tax incentives on taxpayer compliance. The research method used a quantitative approach with a Likert-scale survey of 384 respondents. Data analysis was conducted using Pearson correlation tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination (R²) using SPSS version 20. The results showed that taxpayer awareness and tax incentives simultaneously had a significant effect on taxpayer compliance (F = 314.023; p < 0.05). Partially, taxpayer awareness and tax incentives had a positive and significant effect on taxpayer compliance. The correlation test showed a positive and significant relationship between each independent variable and taxpayer compliance. The R² value of 0.622 indicates that 62.2% of taxpayer compliance can be explained by taxpayer awareness and tax incentives. In conclusion, taxpayer awareness and tax incentives play a significant role in increasing taxpayer compliance.
Co-Authors Bella Puspita Audina Nikita Nelia Sri Yanti