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All Journal Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Riset Ekonomi dan Akuntansi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi
Andang Wirawan Setiabudi
Universitas Katolik Indonesia Atma Jaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Literasi Pajak dan Implementasi Sistem Coretax terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Sosialisasi Perpajakan sebagai Variabel Moderasi Angel Lulu Pratama Lekhenila; Andang Wirawan Setiabudi
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.688

Abstract

Penelitian ini bertujuan untuk menguji pengaruh literasi pajak dan implementasi sistem Coretax terhadap kepatuhan wajib pajak orang pribadi serta menguji peran sosialisasi perpajakan sebagai variabel moderasi yang dapat memengaruhi hubungan antara literasi pajak dan implementasi sistem Coretax terhadap kepatuhan wajib pajak orang pribadi. Responden berjumlah 115 orang yang dipilih menggunakan teknik non-probability sampling dengan metode purposive sampling. Kriteria responden yang digunakan adalah Wajib Pajak Orang Pribadi yang memiliki Nomor Pokok Wajib Pajak (NPWP), memiliki akun pada sistem Coretax, serta bekerja di wilayah Kota Jayapura. Data penelitian merupakan data primer yang diperoleh melalui penyebaran kuesioner menggunakan Google Forms. Pernyataan diukur menggunakan skala Likert. Data diolah menggunakan program IBM SPSS versi 29 dengan metode Moderated Regression Analysis. Hasil penelitian menunjukkan bahwa literasi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Sementara itu, implementasi sistem Coretax berpengaruh negatif dan signifikan terhadap kepatuhan wajib pajak orang pribadi, sehingga hipotesis pengaruh positif implementasi sistem Coretax tidak didukung. Selanjutnya, sosialisasi perpajakan tidak mampu memoderasi pengaruh literasi pajak terhadap kepatuhan wajib pajak orang pribadi. Namun, sosialisasi perpajakan mampu memoderasi pengaruh implementasi sistem Coretax terhadap kepatuhan wajib pajak orang pribadi dengan memperlemah pengaruh negatif implementasi sistem Coretax terhadap kepatuhan wajib pajak.
Pengaruh Profitabilitas, Capital Intensity, dan Transfer Pricing terhadap Penghindaran Pajak pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI pada Tahun 2020–2024 Jerryl Zefanya Andika Silaban; Andang Wirawan Setiabudi
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 5 No. 3 (2026): Agustus: Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v5i3.5112

Abstract

This study aims to empirically examine and analyze the effect of profitability, capital intensity, and transfer pricing on tax avoidance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. This research applies a quantitative approach with a causal associative method. The population consists of all food and beverage sector companies listed on the IDX, and the sample was selected through purposive sampling, yielding 18 companies with 64 observations after outlier elimination. The data are secondary data in the form of audited annual financial reports, analyzed using multiple linear regression with classical assumption tests processed through SPSS software. Profitability is proxied by Return on Assets (ROA), capital intensity by the fixed asset intensity ratio, transfer pricing by the related party transaction ratio, and tax avoidance by the Effective Tax Rate (ETR). The results show that profitability has a significant negative effect on tax avoidance, capital intensity has a significant positive effect on tax avoidance, whereas transfer pricing has no significant effect on tax avoidance in the food and beverage sector during the observation period.
Analisis Pengaruh Pemutihan Pajak, Tarif Pajak Progresif, dan Pembebasan BBNKB terhadap Kepatuhan Wajib Pajak Kendaraan Roda Empat di Jakarta Timur Tiarma Rachel Maria; Andang Wirawan Setiabudi
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.4357

Abstract

This study aims to analyze the effect of motor vehicle tax whitening, progressive tax rate, and Motor Vehicle Title Transfer Fee (BBNKB) exemption on the compliance of four-wheeled vehicle taxpayers in East Jakarta. The background of this research is the declining tax compliance rate in East Jakarta, which fell from 34% in 2021 to 30% in 2024, despite the region having the highest population in DKI Jakarta and various tax incentive policies being implemented. This research used a quantitative approach with primary data collected through questionnaires distributed online to 100 respondents who were four-wheeled vehicle taxpayers in East Jakarta, selected using purposive sampling. Data were analyzed using multiple linear regression with IBM SPSS Statistics 26. The results show that motor vehicle tax whitening has a positive and significant effect on taxpayer compliance, and the progressive tax rate also has a positive and significant effect, while the BBNKB exemption has no significant effect on taxpayer compliance. Simultaneously, the three variables significantly affect taxpayer compliance. These findings imply that local governments should maintain the tax whitening program as an effective strategy while re-evaluating the BBNKB exemption policy.
Co-Authors Angel Lulu Pratama Lekhenila Jerryl Zefanya Andika Silaban Tiarma Rachel Maria