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All Journal JURNAL SeMaRaK Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Intan Pramesti Dewi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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THE EFFECT OF PROFITABILITY, EXECUTIVE CHARACTER AND COMPANY SIZE ON TAX AVOIDANCE Dani Sopian; Wulan Laelasari; Intan Pramesti Dewi
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i6.111

Abstract

This study aims to determine the effect of profitability, executive character and company size on tax avoidance in companies in the primary consumer goods sector (consumer noncyclical) listed on the Indonesia Stock Exchange for the period 2018-2022. The population in this study was 70 companies. This study used 40 companies in the primary consumer goods sector (consumer noncyclical) listed on the IDX, the sampling technique used was the proportionate stratified random sampling technique from the period 2018-2022 with a sample number of 200 data. The data used are quantitative data sourced from secondary data, then the data collected are analyzed using descriptive analysis methods and multiple linear regression analysis followed by multicollinearity tests, autocorrelation tests, heteroscedasticity tests, normality tests and correlation analysis. Based on the results of the study shows that simultaneously profitability, executive character and company size have an insignificant effect on tax avoidance. And the test results partially show that profitability has a significant positive effect on tax avoidance, executive character has a positive effect is not significant and company size has a negative effect is not significant on tax avoidance.
PENGARUH PROFITABILITAS, STRUKTUR MODAL DAN PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN Sinurat, Vanni Basaria; Intan Pramesti Dewi
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 03 (2025): Vol. 5 No. 03 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i03.1305

Abstract

Examining the connection between capital structure, profitability, tax planning, and company value is the primary objective of this study. Companies listed on the Indonesia Stock Exchange (BEI) in the Consumer Non-Cyclicals category from 2019 to 2023 are the subject of this quantitative analysis. Profitability, Capital Structure, and Tax Planning are the independent factors in this study, with Company Value serving as the dependent variable. The method of sampling that was used was stratified random sampling with proportionality. A total of 480 financial reports were generated from the five years of data collection from 96 different firms. Due to the presence of 139 outlier records and 130 incomplete reports, only 211 reports were deemed suitable for study after the data filtering procedure. Eviews version 12 was used to handle the data, which was analyzed using multiple linear regression and other statistical approaches.
Pengaruh Pengetahuan Undang- Undang Harmonisasi Perpajakan (UU HPP) Dan Sanksi Terhadap Kepatuhan Pajak UMKM Berbentuk Badan Usaha Di Kelurahan Kebon Sirih, Jakarta Pusat Mustajab, Muhammad Roffii; Intan Pramesti Dewi
JURNAL SeMaRaK Vol. 8 No. 2 (2025): JURNAL SEMARAK
Publisher : Universitas Pamulang

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Abstract

Undang-Undang Harmonisasi Perpajakan (UU HPP) diimplementasikan di Indonesia sebagaiupaya reformasi sistem perpajakan dengan tujuan menyederhanakan administrasi, meningkatkankepatuhan wajib pajak, dan menciptakan sistem perpajakan yang lebih adil dan kompetitif.Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan tentang UU HPP dan sanksiperpajakan terhadap kepatuhan pajak Usaha Mikro, Kecil, dan Menengah (UMKM) berbentuk badan usaha di Kelurahan Kebon Sirih, Jakarta Pusat. Penelitian ini menggunakan pendekatankuantitatif dengan desain deskriptif dan analisis regresi linier berganda. Sampel penelitianterdiri dari 30 UMKM yang terdaftar secara resmi di Kelurahan Kebon Sirih, yang datanya diperoleh dari database Dinas Koperasi, Usaha Kecil dan Menengah DKI Jakarta. Sampel dipilih menggunakan metode purposive sampling. Data dikumpulkan melalui kuesioner yang telah disusun dalam bentuk pernyataan dan dianalisis menggunakan SPSS. Hasil penelitian menunjukkan bahwa Pengetahuan tentang UU HPP dan pemahaman tentang Sanksi Perpajakan berpengaruh positif dan signifikan terhadap tingkat Kepatuhan Pajak UMKM.
Co-Authors Dani Sopian Mustajab, Muhammad Roffii Sinurat, Vanni Basaria Wulan Laelasari