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All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Adis Salsabila
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Systematic Literature Review: Analisis Penerapan E-Filling System dan Sanksi Pajak terdahap Kepatuhan Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi (WPOP) Fanny Kholifatul Nisa; Adis Salsabila; Dien Noviany R
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 4 (2024): Oktober : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i4.2898

Abstract

The government will make various efforts to increase tax revenue because taxes are a very large component of state revenue. These efforts include changing the tax collection system, improving tax laws, and implementing electronic tax reporting and payment. An application that aims to help wp fill out tax returns online called the e-filling system. Analyzing the implementation of the e-filling system in Indonesia is one of the objectives of this research. The method used in this research is Systematic Literature Review (LSR) where several journals published from 2019 to 2024 will be systematically analyzed. It is hoped that the results of this research will convey a better understanding of the clarity of the e-filling system in tax reporting SPT.
PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY, FINANCIAL DISTRESS DAN PUBLIC OWNERSHIP TERHADAP TAX AVOIDANCE Adis Salsabila; Abdulloh Mubarok; Fahmi Firmansyah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6233

Abstract

Tujuan dari kajian ini untuk mengidentifikasi pengaruh Capital Intensity, Inventory Intensity, Financial Distress dan Public Ownership terhadap Tax Avoidance secara empiris dengan pendekatan kuantitatif dan data sekunder. Populasi diperoleh dari perusahaan sektor barang konsumen primer yang terdaftar di Bursa Efek Indonesia. Metode purposive sampling digunakan untuk memilih sampel, menghasilkan 39 perusahaan yang memenuhi kriteria. Analisis data menggunakan regresi linear berganda. Temuan dari kajian ini mengindikasikan bahwa capital intensity dan inventory intensity berpengaruh positif terhadap tax avoidance, financial distress berpengaruh negatif terhadap tax avoidance dan public ownership tidak berpengaruh terhadap tax avoidance.
Co-Authors Abdulloh Mubarok Dien Noviany Rahmatika Fahmi Firmansyah Fanny Kholifatul Nisa