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Saputri, Denya
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Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi yang Melakukan Pekerjaan Bebas Saputri, Denya; Putra, Dwi Renaldy; Cahyani, Arinda Dwi; Dinanti, Dara; Fathoni, Azhar Huwaiza; Rosa, Elia
Madani: Jurnal Ilmiah Multidisiplin Vol 1, No 12 (2024): Madani, Vol. 1 No. 12 2024
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10438635

Abstract

Riset terdahulu atau riset yang relevan sangat penting dalam suatu riset atau artikel ilmiah. Riset terdahulu atau riset yang relevan berfungsi untuk memperkuat teori dan penomena hubungan atau pengaruh antar variable. Artikel ini mereview faktor-faktor yang memengaruhi Kepatuhan wajib pajak orang pribadi yang melakukan pekerjaan bebas, yaitu Pengaruh sosialisasi perpajakan , pengetahuan perpajakan dan sanksi pajak, suatu studi literatur Akuntansi Perpajakan. Tujuan penulisan artikel ini guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya. Hasil artikel literature review ini adalah: 1) Pengaruh sosialisasi perpajakan berpengaruh terhadap Kepatuhan wajib pajak orang pribadi yang melakukan pekerjaan bebas; 2) pengetahuan perpajakan berpengaruh terhadap Kepatuhan wajib pajak orang pribadi yang melakukan pekerjaan bebas; dan 3) sanksi pajak berpengaruh terhadap Kepatuhan wajib pajak orang pribadi yang melakukan pekerjaan bebas.
Pengaruh Perencanaan Pajak Beban Pajak Tangguhan Cash Effective Tax Rate Terhadap Persistensi Laba Perusahaan Non Cyclical Saputri, Denya; I, Istianinngsih; Husadha, Cahyadi
Madani: Jurnal Ilmiah Multidisiplin Vol 2, No 8 (2024): Vol. 2, No. 8, 2024
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13212828

Abstract

This study aims to analyze the effect of tax planning, deferred tax burden, and Cash Effective Tax Rate on profit persistence. The object of this study is non-cyclical consumer companies listed on the Indonesia Stock Exchange in the period 2020 - 2022. This type of research is quantitative research, using a population of 86 companies listed on the Indonesia Stock Exchange in the non-cyclical sector. The sampling method in this study uses the purposive sampling method, based on the selected criteria, the number of samples used is 118 samples as observations. The data source used in this study is secondary data obtained from www.idx.co.id to obtain data in the form of financial reports from each company, then the data is processed using the SPSS version 25 program. The results of the research conducted, the author can conclude that: (1) Tax Planning has a negative effect on Profit Persistence, (2) Deferred Tax Burden does not affect Profit Persistence, (3) Cash Effective Tax Rate has a negative effect on Profit Persistence.
Co-Authors Cahyadi Husadha Cahyani, Arinda Dwi Dinanti, Dara Fathoni, Azhar Huwaiza I, Istianinngsih Putra, Dwi Renaldy Rosa, Elia