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All Journal Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmu Administrasi Publik
Tedi Setiawan
Institut Ilmu Sosial dan Manajemen STIAMI
Humanities Economics, Econometrics & Finance Social Sciences

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Analisis Kepatuhan Wajib Pajak Atas Hasil Pemeriksaan Pajak Di PT Multi Color Jakarta Indonesia Tahun 2019 Tedi Setiawan; Ratih Kumala
Jurnal Ilmu Administrasi Publik Vol 3, No 1: Januari 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i1.3043

Abstract

Along with advances in information and communication technology, tax audits have turned into an audit system to test taxpayer compliance. This encourages the Directorate General of Taxes to participate in conducting tax audits to test taxpayer compliance. With this background, this study was conducted to examine taxpayer compliance, as well as the obstacles and efforts faced by taxpayers in tax audits. This study uses a qualitativedescriptive approach, with data collection through observation, interviews and documentation. The results of this study indicate that the tax audit at PT Multi Color Jakarta Indonesia went well even though there were several obstacles encountered in the audit process, for example, the required audit files were not ready, the DGT server sometimes still made errors and the audit SOP was not understood. Efforts that must be made by PT Multi Color Jakarta Indonesia are preparing the required inspection files, repairing servers and understanding inspection SOPs.
The Effect Of The Implementation Of Corporate Social Responsibility, Profitability And Corporate Value On Tax Aggressiveness At Pt Younexa Inti Material Cikarang Tedi Setiawan; Agus Subagiyo
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10605

Abstract

This research was conducted to test and analyze the influence of the implementation of corporate social responsibility, profitability and corporate value on tax aggressiveness. The population in this study is PT. Younexa Inti Material Cikarang, The sampling method used was snowball sampling, so that 129 samples were obtained. This research uses a quantitative approach with the type of associative research This research also uses secondary data obtained from the website of PT. Younexa Material Core Cikarang. The statistical method used to test the research hypothesis was multiple linear regression analysis with the help of SPSS 23.0 software. The results of this study prove that the implementation of corporate social responsibility has no effect on tax aggressiveness. Then the results of the T test and the F test prove that the application of profitability has an effect on tax aggressiveness, and the application of company values has no effect on tax aggressiveness.
Co-Authors Agus Subagiyo Kumala, Ratih