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All Journal Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi
Nainggolan, Adolpino
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Economics, Econometrics & Finance

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI Sidauruk, Tagor Darius; Nainggolan, Adolpino; Putri Zaihani
Jurnal Liabilitas Vol 9 No 2 (2024): Volume 9 No.2, Agustus 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v9i2.441

Abstract

The aim of this research is to determine the influence of taxpayer awareness, tax sanctions and implementation of the e-filling system on individual taxpayer compliance The population in this study were all employees at PT Paragon Technology and Innovation. Sampling was taken using the Slovin formula as many as 80 samples that had NPWP. The research results were obtained by using multiple linear regression analysis methods. The results of this research show that Tax Sanctions and the Implementation of the E-Filing System have a significant effect on Individual Taxpayer Compliance, and are not influenced by taxpayer awareness.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, INTENSITAS MODAL, DAN LIKUIDITAS TERHADAP PENGHINDARAN PAJAK Sidauruk, Tagor; Nainggolan, Adolpino; Nichmah Listiyarini
Jurnal Liabilitas Vol 9 No 1 (2024): Volume 9 No.1, Februari 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v9i1.418

Abstract

This study aims to evaluate the impact of Corporate Social Responsibility (CSR) Disclosure, Capital Intensity, and Liquidity on Tax Avoidance practices in Manufacturing companies listed on the Indonesia Stock Exchange. The study population includes Manufacturing companies listed on the Indonesia Stock Exchange in the period 2017-2022. The sampling technique uses Purposive Sampling Approach with a total sample of 126. The data analysis method used is multiple linear regression analysis to evaluate the impact of independent variables on tax avoidance practices. The results showed that Corporate Social Responsibility and Liquidity variables had an influence on tax avoidance practices, while Capital Intensity did not have a significant impact on tax avoidance. Overall, Corporate Social Responsibility, Capital Intensity, and Liquidity simultaneously contributed 59.60% to tax avoidance, while the remaining 40.40% was influenced by other factors not included in the research model.
Co-Authors Nichmah Listiyarini Putri Zaihani Sidauruk, Tagor Sidauruk, Tagor Darius