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All Journal JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Economics Professional in Action (E-Profit)
Andrenossa, Glenn
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Economics, Econometrics & Finance Social Sciences Other

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The Effect Of Profitability, Tunneling Incentive And Deferred Tax On Tax Aggressiveness Andrenossa, Glenn; Octaviani, Theresia; Mentari, Theresia
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 2 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i2.2100

Abstract

The largest source of state budget revenue in Indonesia is from tax revenue. Tax is an important factor in the development of a country. But on the one hand, companies try to minimize their tax burden, by taking tax aggressiveness. Tax aggressiveness is one of the strategies carried out by corporate taxpayers in avoiding tax burdens, by reducing tax burden reporting or by saving tax reporting. This is based on the company's desire to obtain optimal profits. This study aims to analyse the factors that influence tax aggressiveness actions taken by companies. These factors are profitability, tunnelling incentive, and deferred tax. This research is a quantitative study using a sample of 22 mining sub-sector companies listed on the Indonesia Stock Exchange, with an observation year of five years, 2018-2022. The data analysis technique used is multiple linear regression analysis. The results showed that profitability and tunnelling incentive had no effect on tax aggressiveness. Meanwhile, deferred tax has a positive but insignificant effect on tax aggressiveness
Mengungkap Persepsi Masyarakat Terhadap Tingkat Kepercayaan Pengelolaan PAD dan APBD di Kalimantan Tengah Malinda, Okta; Lampang, Muhammad Aji; Ramadhan, Muhammad Abshar Noer; Pratama, Pratama; Pratama, Mar’elfan Hadi; Octaviani, Theresia; Andrenossa, Glenn
Economics Professional in Action (E-Profit) Vol 6 No 2 (2024): Economic Professional in Action (E-PROFIT)
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/eprofit.v6i2.958

Abstract

Penelitian ini bertujuan untuk mengetahui persepsi masyarakat terhadap tingkat kepercayaan pengelolaan PAD dan APBD di Provinsi Kalimantan Tengah. Sampel dalam penelitian ini adalah masyarakat Provinsi Kalimantan Tengah dengan usia 20 tahun ke atas. Pengumpulan data dilakukan dengan metode purposive sampling dengan menggunakan instrumen kuesioner yang sesuai dengan kriteria sampel. Teknik pengolahan data yang digunakan adalah analisis statistik deskriptif dengan menggunakan IBM SPSS S. Berdasarkan hasil penelitian terkait variabel persepsi dan variabel kepercayaan, rata-rata jawaban responden menunjukkan hasil yang netral. Netralitas ini mungkin disebabkan oleh rasa segan atau kekhawatiran masyarakat dalam mengekspresikan pandangan mereka secara terbuka mengenai pengelolaan PAD dan APBD, yang dapat mencerminkan kehati-hatian dalam berpendapat mengenai isu-isu yang berhubungan dengan pemerintah daerah. Selain itu, diketahui bahwa persepsi masyarakat memiliki pengaruh yang signifikan terhadap tingkat kepercayaan terhadap pengelolaan PAD dan APBD di Kalimantan Tengah dengan tingkat signifikansinya sebesar 79,60%.
Co-Authors Lampang, Muhammad Aji Malinda, Okta Mentari, Theresia Octaviani, Theresia Pratama, Mar’elfan Hadi Pratama, Pratama Ramadhan, Muhammad Abshar Noer