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All Journal Jurnal Ekonomi CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Manajemen Riset Inovasi Jurnal Riset Akuntansi
Anissa Pujiwaty
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Harga Transfer, Struktur Modal, Dan Kesulitan Keuangan Terhadap Penghindaran Pajak Dengan Ukuran Perusahaan Sebagai Moderasi Anissa Pujiwaty; Nera Marinda Machdar
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i1.1263

Abstract

Taxes are payments to the state that must be paid by individuals or entities for public purposes. Taxes are seen by the state as one of the main sources of income, but are seen by companies as costs that can reduce net profits. Tax avoidance is an action taken by a taxpayer to avoid or reduce the payment of tax that should be owed by using ambiguities or gray areas in tax law to reduce the total tax that must be paid. This research uses quantitative descriptive statistical analysis. The research results show that transfer prices, capital structure, and financial difficulties have a positive impact on tax avoidance practices. However, company size reduces the impact of transfer prices, capital structure, and financial difficulties on tax avoidance practices.
Pengaruh Fasilitas Perpajakan, Profitabilitas, Leverage dan Struktur Modal Terhadap Manajemen Pajak Elia Rossa; Achmad Zauhar Muqtafi; Afifah Rohmawati; Alisya Athalia; Alya Syafikah Rani; Anissa Pujiwaty; Yuyun Yuyun
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 1 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v4i1.2321

Abstract

This study analyzes the impact of key variables such as tax facilities, profitability, leverage, and capital structure on tax management practices in a corporate context. Through literature research, it was found that profitability, leverage, and capital structure play a significant role in managing a company's tax liabilities. However, taxation facilities, while aimed at improving compliance, tend to have a limited impact in tax management practices. This article emphasizes the need for a holistic approach to tax decision making, taking into account a number of these factors simultaneously.
The Effect of Financial Distress, Inventory Intensity and Capital Structure on Tax Aggressiveness (Food & Beverage Issuer of the Indonesia Stock Exchange Period 2019-2023) Anissa Pujiwaty; Amor Marundha; Maidani, Maidani
Jurnal Ekonomi Vol. 14 No. 01 (2025): Edition 2025
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze and test the influence of financial distress, inventory intensity and capital structure on tax aggressiveness. The research population is all Issuers in the Food & Beverage of the Indonesian Stock Exchange for the 2019 - 2023 Period. The variable used is Tax Aggressiveness as the dependent variable, Financial Distress, Inventory Intensity and Capital Structure as the independent variable. The sampling technique used a purposive sampling method and obtained 26 samples of issuers. The analytical methods used are Descriptive Statistical Analysis, Multiple Linear Regression Analysis and Hypothesis Testing. The results of this study show that financial distress has a negative and significant effect on tax aggressiveness, inventory intensity has a positive but not significant effect on tax aggressiveness and capital structure has a positive but not significant effect on tax aggressiveness.
Pengaruh Self Assessment , Sosialisasi Perpajakan Dan Sistem Informasi Perpajakan Terhadap Tingkat Kepatuhan Wajib Pajak Elia Rossa; Achmad Zauhar Muqtafi; Afifah Rohmawati; Alisya Athalia; Alya Syafikah Rani; Anissa Pujiwaty; Yuyun Yuyun
Jurnal Manajemen Riset Inovasi Vol. 2 No. 1 (2024): Januari : Jurnal Manajemen Riset Inovasi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/mri.v2i1.2214

Abstract

This article discusses the impact of self-assessment, tax socialization, and tax information systems on the compliance level of taxpayers using a qualitative method and literature review from various sources. Its aim is to evaluate the influence of three main factors: self-assessment emphasizing direct responsibility on taxpayers, efforts in tax socialization to enhance public awareness, and the impact of tax information systems on the ease of taxation processes. The findings indicate a beneficial and significant impact of these three factors on the compliance level of taxpayers.
Co-Authors Achmad Zauhar Muqtafi Afifah Rohmawati Alisya Athalia Alya Syafikah Rani Amor Marundha Elia Rossa Maidani, Maidani Nera Marinda Machdar Yuyun Yuyun