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All Journal Ardhi: Jurnal Pengabdian dalam Negri PESHUM
Ari Sarah Sofura
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Education Engineering Social Sciences

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Analisis Aset Tetap Dan Likuiditas Terhadap Agresivitas Pajak Ari Sarah Sofura
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 4: Juni 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i4.10122

Abstract

Perusahaan Properti termasuk Perusahaaan yang bergerak di bidang bangunan serta Tanah. Penelitian ini dilakukan untuk menguji seberapa besar pengaruh antara Variabel Aset tetap dan Likuiditas terhadap Tingkat Agresivitas pajak Perusahaan Properti tahun 2018 – 2020 dengan bantuan Alat uji SPSS 25.0. yang terdiri dari 30 data dari 10 perusahaan selama 3 tahun Laporan Keuangan. Metode yang digunakan pada Penelitian ini Metode Kuantitatif dengan metode sampling yang dipilih adalah Purposive sampling. Yang menghasilkan bahwa asset tetap Berpengaruh terhadap Agresivitas pajak, sedangkan Likuiditas Tidak mempengaruhi nilai ETR kemudian Hasil Uji F menunjukkan adanya pengaruh secara Simultan antara Variabel Aset tetap dan Likuiditas terhadap Agresivitas pajak.
Penguatan Pemahaman Ekualisasi Pajak melalui Program Smart Tax Smart Talent di Era Digital Ari Sarah Sofura; Yulia Khoerunisa; Eka Yulianto; Dian Novitasari; Safira Nur Alifa; Salsabila Salwa Insyirah
ARDHI : Jurnal Pengabdian Dalam Negri Vol. 3 No. 5 (2025): October : ARDHI : Jurnal Pengabdian Dalam Negri
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ardhi.v3i5.1483

Abstract

Tax is a mandatory contribution to the state owed by individuals or entities, which is mandatory under the law, without receiving any direct compensation and is used for state purposes for the greatest prosperity of the people. (KUP Law). The Taxation System (Coretax), which became operational in 2025, with all its news aspects, has attracted much public attention, especially from businesses and individuals, regarding developments in tax reporting, procedures, and regulations in Indonesia. The public is required to understand tax equalization and related aspects, as it can impact the sustainability of both businesses and individuals. The webinar "Smart Tax and Smart Talent: Tax Equalization in the Digital Era" was held as an educational forum for students, academics, practitioners, and the general public to understand the transformation of taxation in the digital era. Through this activity, participants are expected to gain insight into technology-based tax management strategies and develop their readiness as intelligent talents capable of contributing to the national digital economy system.
Co-Authors Dian Novitasari Eka Yulianto Safira Nur Alifa Salsabila Salwa Insyirah Yulia Khoerunisa