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All Journal Journal of Taxation Analysis and Review
Daeng M. Nazier
Sekolah Tinggi Ilmu Ekonomi Sutaatmadja, Subang, Indonesia
Economics, Econometrics & Finance

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THE EFFECT OF SERVICE QUALITY ON COMPLIANCE OF SME TAXPAYERS IN SUBANG REGENCY Silvia Ayu Safitri; Daeng M. Nazier
JTAR (Journal of Taxation Analysis and Review) Vol 2 No 1 (2021): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v2i1.1198

Abstract

This study aims to determine whether service quality has a positive influence on the compliance of SME taxpayers (Micro, Small and Medium Enterprises). In this study, the sample was SME located in Subang Regency. The data processed from the questionnaire were 30 with the criteria of having an NPWP and being registered at the KPP Pratama Subang. The independent variable is service quality and taxpayer compliance as the dependent variable. The indicators on the independent variable are seen from direct evidence, reliability, responsiveness, assurance and empathy while the indicators of the dependent variable are registering, calculating, paying, and reporting. Data analysis in the study used simple linear regression analysis and hypothesis testing with SPSS. The results of this study indicate that service quality has a positive effect on SME taxpayer compliance in Subang Regency.
THE EFFECT OF TAXATION KNOWLEDGE ON THE COMPLIANCE OF PERSONAL TAXPAYERS (Case Study of Employee Taxpayers in Subang Regency) Putri Rizki Syafitri; Daeng M. Nazier
JTAR (Journal of Taxation Analysis and Review) Vol 2 No 2 (2022): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v2i2.1209

Abstract

Tax is a very important factor in the development of a country. Where taxes are the main source for the state in terms of state revenue, especially in the State Budget. The purpose of taxation itself certainly does not always run smoothly. One of the bases for tax revenue on target is Taxpayer Compliance. Taxpayer compliance can be influenced by several factors, one of the internal factors is tax knowledge. Tax knowledge is a taxpayer's basic understanding of the law, laws, and also the correct tax procedures. Taxpayers will make tax payments if they already know and understand their obligations as a taxpayer. The population in this study are employees who qualify as individual taxpayers registered at KPP Pratama Subang. The sampling technique in this study was to use purposive sampling method totalling 48 employee individual taxpayers, the data was collected by distributing questionnaires. The results showed the coefficient of determination R2 of 0.558 which means that the dependent variable can be explained by the independent variable by 55.8% and the remaining 44.2%. The results of this study conclude that tax knowledge affects individual taxpayer compliance.
THE EFFECT OF PROFITABILITY, LEVERAGE, AND CORPORATE GOVERNANCE ON TAX AVOIDANCE IN MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE AND MALAYSIA EXCHANGE FOR THE PERIOD 2018-2020 Ineu Dewi Santika; Daeng M. Nazier
JTAR (Journal of Taxation Analysis and Review) Vol 3 No 2 (2023): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v3i2.1216

Abstract

The aims of this study to examine the effect of profitability, leverage, and corporate governance on tax avoidance in the period 2018-2020. The population in this study was mining companies listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange during the 2018-2020 period. The research sample was determined by using purposive sampling technique with predetermined criteria so that obtain 24 mining companies that meet the requirements with observations for 3 consecutive years resulting in a total of 72 samples. The indicator for measuring tax avoidance uses the Cash Effective Tax Rate (CETR). The data used in this study were obtained from secondary data in the form of annual financial reports sourced from www.idx.co.id and www.bursamalaysia.com. The data analysis technique used in this study is the multiple linear regression method. The results of this research show that the variables of profitability, leverage, and corporate governance have a simultaneous effect on tax avoidance. However, the variables of profitability, leverage, and corporate governance do not have partial significant effect on tax avoidance.
THE EFFECT OF TAX PLANNING AND INTELLECTUAL CAPITAL ON FIRM VALUE (Case Study on Food and Beverage Companies Listed on The Malaysia Exchange in 2019-2021) Neng Susan Nurjanah; Daeng M. Nazier
JTAR (Journal of Taxation Analysis and Review) Vol 4 No 1 (2023): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v4i1.1221

Abstract

The purpose of this study is to determine the effect of tax planning and Intellectual Capital on Firm Value in manufacturing sektor companies with the food and beverage sub-sektor listed on the Malaysia Stock Exchange. The sampling technique used multiple linier regression analysis with a sampling technique that is purposive sampling with with a sampling of 39 samples. The study uses the SPSS 22 analysis tool. The results showed that (1) tax planning had no significant effect on firm value, (2) Intellectual Capital had an effect positive on firm value.
Co-Authors Ineu Dewi Santika Neng Susan Nurjanah Putri Rizki Syafitri Silvia Ayu Safitri