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All Journal Jurnal Akuntansi dan Pajak
Ni Putu Pradnya Sugiantari Putri
Universitas Pendidikan Nasional Denpasar
Economics, Econometrics & Finance Social Sciences

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PRO DAN KONTRA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA SUB-SEKTOR INDUSTRI MANUFAKTUR: PERSPEKTIF STAKEHOLDER THEORY Putu Purnama Dewi; Ni Putu Pradnya Sugiantari Putri
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.13624

Abstract

This study explores the pros and cons of Corporate Social Responsibility (CSR) disclosure and tax planning on earnings management in the manufacture industry using a literature review method and stakeholder theory perspective. CSR and tax planning are two practices commonly employed by companies to enhance their image and financial efficiency. CSR disclosure can enhance reputation and investor trust but also incurs high costs and greenwashing risks. Effective tax planning can reduce tax burdens but carries legal and reputational risks. Through stakeholder theory, this study emphasizes the importance of considering the interests of various stakeholders in earnings management decisions. The results provide insights into balanced and sustainable strategies for companies in the manufacture industry, considering the long-term impacts of CSR and tax planning.
Pengaruh Insentif Pajak, Sanksi Pajak, dan Modernisasi Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi UMKM di Kota Denpasar: Sosialisasi Perpajakan sebagai Variabel Moderasi Ni Putu Pradnya Sugiantari Putri; Ni Putu Budiadnyani; Gine Das Prena; Putu Sri Arta Jaya Kusuma
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2025): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS Indonesia

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Abstract

The MSME sector plays a crucial role in Indonesia's economy, contributing more than 90% of employment and 60% of GDP. However, the contribution of MSMEs to tax revenue remains suboptimal. Various challenges, such as innovation, technology, digital literacy, productivity, legality, financing, marketing, as well as training and facilities, significantly impact MSME tax compliance. This study aims to examine the influence of tax incentives, tax sanctions, and tax administration modernization on the tax compliance of individual MSME taxpayers in Denpasar, with tax socialization as a moderating variable. This quantitative research utilizes primary data collected through questionnaires measured using a Likert Scale. A total of 106 respondents were selected based on predetermined purposive sampling criteria. The study employs PLS-SEM analysis processed using SmartPLS version 4 software. The findings indicate that tax incentives and tax sanctions have a positive and significant effect on individual MSME taxpayers' compliance, while tax administration modernization has no significant effect. Furthermore, tax socialization does not moderate the relationships between tax incentives, tax sanctions, and tax administration modernization with taxpayer compliance. These results suggest that effective tax policies should incorporate more impactful strategies for socialization and implementation.
Co-Authors Gine Das Prena Ni Putu Budiadnyani Putu Purnama Dewi Putu Sri Arta Jaya Kusuma