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All Journal Jurnal Akuntansi dan Pajak AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Ekonomika Dan Bisnis
Winingrum, Sri Putri
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Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Struktur Modal, Capital Intensity, Dan Ukuran Perusahaan Terhadap Tax Avoidance Efendi, Muhamad; Winingrum, Sri Putri
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 1 (2025): Januari - Februari
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i1.2496

Abstract

This research aims to determine the influence of capital structure, capital intensity and company size on tax avoidance. This research phenomenon on tax avoidance that occurred in 2019 was carried out by PT. Akasha Wira International Tbk (ADES) revealed that the company had carried out tax avoidance to maintain the optimal position of the resulting business profits or it was indeed caused by the company's unhealthy financial condition, however, in its implementation there were many violations that were detrimental to the reputation and state or procedures for implementing avoidance. taxes are carried out in an illegal way, cases of fraud in the tax evasion process were carried out by PT Ades Tbk in 2019, based on the fact that an audit by an independent party PT Ades Tbk provided irrelevant information between the amount of production and the business profits they generated, Apart from that, PT Ades Tbk was also identified as disguising the name of a subsidiary by using affiliates in the name of a company outside Indonesia and providing false information about the existence of the subsidiary. The variables used in this research are capital structure (X1), capital intensity (X2), company size (X3) and tax avoidance (Y). The sample selection method uses purposive sampling. The sample size for this research is 40 companies with a total of 200 data and uses natural logarithms because there are values ​​that are too small. This research uses the Eviews 9 analysis tool. The panel data regression model is used as the methodology for this research. The research results show that the selected model is the Fixed Effect Model. The measurement used for the capital structure variable uses the Debt to Equity Ratio (DER), the capital intensity variable uses the Capital Intensity Ratio (CIR), the company size variable uses (SIZE). The results of this research simultaneously show that capital structure, capital intensity and company size influence tax avoidance. Partial research results show that capital structure has no effect on tax avoidance, capital intensity has no significant effect on tax avoidance, company size has an effect on tax avoidance.
Pengaruh Pajak, Ukuran Perusahaan, dan Mekanisme Bonus Terhadap Transfer Pricing Azhari, Salshabila; Winingrum, Sri Putri
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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Abstract

This study aims to analyze and obtain empirical evidence of the effect of tax, company size, and the bonus mechanism on transfer pricing. The type of research used is descriptive quantitative. The population of this study are energy sector companies listed on the Indonesia Stock Exchange in 2017-2021. Selection of this sample using purposive sampling method. The amount of data obtained was 45 data. The data analysis method used is multiple linear regression which was processed using Eviews 12. The results of this study simultaneously show that taxes, firm size, and the bonus mechanism have an influence on ricing transfers. And partially shows that the tax and bonus mechanisms have no effect on transfer pricing, while company size has an effect on transfer pricing.
Pengaruh Love of Money, Pengetahuan Perpajakan, dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Jelanti, Desi; Sari, Intan Rahma; Winingrum, Sri Putri
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i2.849

Abstract

This research was conducted to determine the influence of Love of Money, Tax Knowledge and Taxpayer Awareness on Motor Vehicle Taxpayer Compliance among Bachelor of Accounting students at Pamulang University. The number of appropriate samples in this research was 66 students between semesters 2-7 of the Accounting Study Program. This research uses primary data, namely data in the form of opinions from research subjects (respondents) using a survey by filling in the G-Form Questionnaire. The results of filling in the Questionnaire get the percentage results for each existing variable. These results reveal that Love of Money, Tax Knowledge and Taxpayer Awareness have an influence on Motor Vehicle Taxpayer Compliance.
Co-Authors Azhari, Salshabila Efendi, Muhamad Jelanti, Desi Sari, Intan Rahma