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All Journal CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Manajemen Riset Inovasi
Achmad Zauhar Muqtafi
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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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.
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 Afifah Rohmawati Alisya Athalia Alya Syafikah Rani Anissa Pujiwaty Elia Rossa Yuyun Yuyun