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All Journal Competitive Jurnal Akuntansi dan Keuangan Economics and Digital Business Review
Merida, Merida
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PROFIT MANAGEMENT PRACTICES IN CONSUMER GOODS COMPANIES WITH PROFIT QUALITY AS INTERVENING Sari, Petty Aprilia; Merida, Merida; Rays, Muh.
COMPETITIVE Vol 8, No 1 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i1.11316

Abstract

This study aims to demonstrate empirically how the influence of ownership structure, tax planning, earnings management and earnings quality, and to investigate whether ownership structure, tax planning affects earnings management through the quality of earnings as an intervening variable. The data used in this study were obtained financial data from the financial statements of each company. The analysis method is path analysis using multiple regression with EViews version 12. The population used in this study is consumer goods company listed on the Indonesia Stock Exchange in 2018-2021, with a total sample of 9 companies. This research found that the variable institutional ownership, managerial ownership has no effect on earnings management, while tax planning have a effect on earnings management. Variable institutional ownership, managerial ownership has no effect on earnings quality, while tax planning have a effect on earnings quality. Earnings quality have negative influence the earnings management. The relationship of ownership structure variables in this case only institutional ownership, managerial ownership had no effect on the earnings management through quality of earnings as an intervening variable, while tax planning have a effect on the earnings management through quality of earnings as an intervening variable.
Dampak Dari Kesadaran Pajak Dan Hukuman Pajak Terhadap Tingkat Kepatuhan Pemilik Kendaraan Bermotor Dengan Pengetahuan Pajak Sebagai Faktor Yang Mempengaruhi Merida, Merida; Yuliana, Khrisna Anggun; Rays, Muh
Economics and Digital Business Review Vol. 6 No. 2 (2025): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i2.2233

Abstract

Many taxpayers think that tax obligations are a burden and threat to them, so they hesitate to pay taxes or tend to avoid paying taxes. In addition, the many acts of corruption that occur in the tax environment make people even more reluctant to pay taxes. The application of tax sanctions results in compliant taxpayers, in which case taxpayers comply because they consider severe sanctions as a penalty for unlawful acts in tax avoidance efforts. The source of data obtained in this study comes directly from taxpayers at the balaraja samsat, Tangerang district. Then the minimum sample to be used in this study is 100 Respondents. The data analysis technique used is Moderated Regressions Analysis using SPSS version 25 for windows. The results of this study indicate that taxpayer awareness has a significant effect on motor vehicle taxpayer compliance with a significant value of 0.000 <0.05. Tax sanctions have a significant effect on motor vehicle taxpayer compliance with a significant value of 0.000 <0.05. The moderating variable, namely taxation knowledge, is able to moderate the relationship between taxpayer awareness and motor vehicle taxpayer compliance which results in a significant value of 0.000 <0.05 and the moderating variable of taxation knowledge is also able to moderate the relationship between taxation sanctions and motor vehicle tax compliance which results in a significant value of 0.000 <0.05 and the moderating variable of taxation knowledge.
Co-Authors Rays, Muh Rays, Muh. Sari, Petty Aprilia Yuliana, Khrisna Anggun