Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Ekonomi Bisnis Journal Economic Business Innovation
Hanifah, Faridatul
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Influence Tax Knowledge, Taxpayer Awareness, Quality Services and Sanctions Taxation to Taxpayer Compliance Hanifah, Faridatul; Eka Febriani, Defha; Prastiya, Rista; Umi Latifatul Asnab, Fajar; Lazuardi Firdaus, Ahmad; Amrulloh, Amri
Journal Economic Business Innovation Vol. 1 No. 2 (2024): July
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v1i2.31

Abstract

This research aims to determine the influence of tax knowledge, taxpayer awareness, service quality and tax sanctions on individual taxpayer compliance. This research was conducted at Madiun State Polytechnic. This type of research is quantitative research. This research uses the Slovin formula to determine the sample size of 85 individual taxpayers at the Madiun State Polytechnic, using a purposive sampling method. The analysis technique used is multiple linear regression. The research results show that tax knowledge and service quality have a positive effect on taxpayer compliance because the higher the level of knowledge and quality of tax services, the easier it is for taxpayers to understand tax regulations and fulfill their tax obligations. Taxpayer awareness does not affect taxpayer compliance because the increase in incidents that frequently occur, especially in the taxation sector, means that taxpayers do not want the taxes they pay to be misused by the tax authorities themselves, so that taxpayer compliance does not increase. Tax sanctions have no effect on mandatory tax compliance because there is still a lack of public awareness of the importance of taxes for smooth development which affects individual taxpayer compliance does not increase.
PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK Hanifah, Faridatul; Kusumaningrum, Dian; Cahyaningdyah, Permatasari
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 14 No. 02 (2025): Volume 14 Nomor 02 (Oktober 2025)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v14i02.8374

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh leverage, profitabilitas, ukuran perusahaan, dan pertumbuhan penjualan terhadap penghindaran pajak. Metode penelitian adalah metode kuantitatif. Sampel penelitian ini adalah 22 perusahaan manufaktur sektor consumer non-cyclicals di BEI tahun 2020-2024. Analisis regresi linier berganda merupakan teknik analisis data yang digunakan. Hasil penelitian menunjukkan leverage dan profitabilitas berpengaruh terhadap penghindaran pajak. Ukuran perusahaan dan pertumbuhan penjualan tidak berpengaruh terhadap penghindaran pajak. Implikasi penelitian ini manajemen perlu memperhatikan leverage dan profitabilitas. Penggunaan utang tidak hanya untuk efisiensi pajak, tetapi juga mempertimbangkan risiko keuangan jangka panjang. Perusahaan dengan profitabilitas tinggi perlu menjaga kepatuhan pajak agar tidak menimbulkan risiko hukum.
Co-Authors Amrulloh, Amri Cahyaningdyah, Permatasari Dian Kusumaningrum Eka Febriani, Defha Lazuardi Firdaus, Ahmad Prastiya, Rista Umi Latifatul Asnab, Fajar