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DETERMINANTS OF VALUE ADDED TAX REPORTING COMPLIANCE IN THE RETAIL SECTOR Nduk Sulistyowati; Titik Mildawati
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 10 (2026): SEPTEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22700042

Abstract

Value-Added Tax (VAT) is a major source of state revenue and plays an important role in financing national development. However, VAT reporting compliance in the retail sector faces challenges related to transaction complexity, product diversity, and changes in tax regulations. This study analyzes the determinants of VAT reporting compliance in the retail sector, namely tax complexity, fines and tax sanctions, tax ethics, government transparency and accountability, tax service quality, and VAT understanding. A quantitative cross-sectional survey was conducted using primary data collected through questionnaires from 100 retail businesses registered as Taxable Entrepreneurs in the northern coastal area of East Java. Respondents were selected using purposive sampling, and the data were analyzed with multiple linear regression using SPSS. The results show that tax complexity has a negative and significant effect on VAT reporting compliance, while VAT understanding, fines and sanctions, tax ethics, government transparency and accountability, and tax service quality have positive and significant effects. The model explains 74.8% of the variation in VAT reporting compliance. These findings support an integrated approach combining regulatory simplification, tax literacy, enforcement, ethical awareness, transparency, and service improvement.
THE EFFECT OF LEVERAGE, FIRM SIZE, AND PROFITABILITY ON TAX AVOIDANCE IN IDX-LISTED COMPANIES WITH INSTITUTIONAL Ika Pravita Wardani; Titik Mildawati
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 10 (2026): SEPTEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22783766

Abstract

This study aims to examine the effect of leverage, company size, and profitability on tax avoidance and examine the role of institutional ownership as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. Tax avoidance is proxied using the Effective Tax Rate (ETR), which is the ratio of income tax expense to profit before tax. ETR is inversely proportional to tax avoidance, so a lower ETR indicates a higher level of tax avoidanc , while a higher ETR indicates a lower level of tax avoidance. This study uses a quantitative approach with an explanatory research method. The sample was determined through purposive sampling and resulted in 92 companies with a total of 276 firm-year observations. Hypothesis testing was carried out using multiple linear regression with a Moderated Regression Analysis (MRA) approach through the formation of interaction variables DAR×INST, SIZE×INST, and ROA×INST. The results showed that leverage (DAR) had no significant effect on tax avoidance. Firm size (SIZE) and profitability (ROA) significantly influence ETR with negative coefficients, indicating that increasing firm size and profitability tend to decrease ETR and, since ETR is inversely proportional to tax avoidance, indicate an increase in tax avoidance. Furthermore, institutional ownership does not moderate the effect of leverage on tax avoidance, but is shown to moderate the effect of firm size and profitability on tax avoidance. The positive interaction coefficient indicates that institutional ownership weakens the tendency of larger and more profitable firms to decrease ETR. This finding supports the agency theory perspective that institutional ownership acts as a monitoring mechanism that can suppress opportunistic behavior of management regarding tax strategies.
Co-Authors - Lussiana Abda Abda Abdul Bais Agung Kristiawan Agung Kurniawan Agustina Dianova Alifio Rahmanqa Andiani, Legri Anggraini, Kevin Yulia Anugrah Mega Istiqomah, Anugrah Mega Arifin, Sugeng Moh Arina Ramadhianti, Arina Ariyanti Kusumaningtyas, Ariyanti Ayuningtiyas, Intan Saputri Bambang Suryono Bambang Suryono, Bambang Cahyaning Novitasari, Cahyaning Dian Ratnasari Yahya Dian Wulansari Darmanto, Dian Wulansari Dini Widyawati Eliab Izmar Beta Pasanda, Eliab Izmar Beta Fakhrudin, Muchamad Imam Febriyanti, Ima Fidiana, Fidiana Firdaus Miftahul Hakim, Firdaus Miftahul Fitriah Dwi Susilowati Gunawan Hartadi Handayani, Mafiah Fitri Hendra Adi Setiawan, Hendra Adi Iam Ri'a, Nur Iffah Qonitah Ika Pravita Wardani Ikhsan Budi Riharjo Indah Puji Lestari Islamiah, Rifatul Jannah, Avin Mar’atul Jeane Beatrix Lumangkun, Jeane Beatrix Juwita Sari juwita sari Juwita Sari Kholidah, Nur Khuzaini Kurnia Kurnia KURNIA KURNIA, KURNIA L Lussiana Laka, Marta Dea Lu Mapa Wasa Legri Andiani Lilis Ardini Mayarina, Nana Ayu Meidiawati, Karina Moch Septiawan Susilo, Moch Septiawan Mohammad Khoiruzi Afiq Muhammad Reza Pahlawan Muhammad Reza Pahlawan Nduk Sulistyowati Niko Permana Kusuma, Niko Permana Novi Darmayanti Nur Fadjrih Asyik Nur Handayani Patuh Priyadi, Maswar Permatasari, Isti Priyadi, Maswar Patuh Puspitasari, Yeni Putri, Rosyida Sutrisno Putro, Vinki Permata Sari Utomo Rachmad Abdullah Rahmasari, Mia Nur Raniyah, Raniyah Ratna Eka Puji Astutik, Ratna Eka Puji Ratna Nugraheni Ratnasari Yahya, Dian Riyana Riyana, Riyana Rizki Amalia Elfita Rosadi Wirawan Rukmana, Ragita Indria Subiantoro, Okky Hendro Sukarna, Fanny Noviyanti Suwitho, Suwitho Syafriningsih Laila Marbun, Syafriningsih Laila Syahrenny, Nenny Theana, Vivian tri yonowati Triyonowati Triyonowati Victor Aquino Harijanto, Victor Aquino Vika Rahmawati Virdaleny, Virdaleny Wahidahwati Wahidahwati Wimba Respatia Wismandana, Nicho Budi Yahya Yahya yahya yahya Yahya Yahya Yahya, Dian Ratnasari Yuliana Anggreani Dua Delang Kolit