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All Journal EKONOMIS : Journal of Economics and Business Jurnal Ekonomika Manajemen Dan Bisnis Jurnal Point Equilibrium Manajemen dan Akuntansi
Primadyan, Maretha
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Economics, Econometrics & Finance Education

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Journal : Jurnal Point Equilibrium Manajemen dan Akuntansi

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HUBUNGAN KOMPLEKSITAS INFORMASI (TRANSAKSI PIHAK BERELASI DAN PENGHINDARAN PAJAK) DAN BIAYA AUDIT Primadyan, Maretha; fatima, Eliza
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 3 No. 1 (2021): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v3i1.71

Abstract

The purpose of this paper is to examine the relationship of information complexity and audit fee. The complexity of information comes from related party transaction and tax avoidance. Related party transaction are measured by the sum of sales, purchases, loans and loans between related parties. Tax avoidance is measured by Cash ETR. The population of this study is all companies listed on the Indonesia Stock Exchange (IDX) during the period 2013-2017. The final sample in this study was 241 observations. The results of this study are tax avoidance does not have a positive relationship on audit fee. Then, related party transaction have a positive effect on audit fee. In addition, this study also examined the role of institutional ownership on the relationship of information complexity (related party transaction and tax avoidance) to audit fee. This study reveals that institutional ownership has been shown to weaken the relationship between tax avoidance and audit fee. With the existence of institutional ownership as good external monitoring, the effect of tax avoidance on audit fee is expected to be minimized. Along with monitoring of institutional investors, the risks faced by auditors will be reduced in auditing and this will have an impact on audit fee.
THE INFLUENCE OF TAXATION ATTITUDE, AWARENESS AND KNOWLEDGE ON TAXPAYER COMPLIANCE IN PAYING LAND AND BUILDING TAXES IN CUBADAK VILLAGE MENTAWAI PARIAMAN TIMUR DISTRICT KOTA PARIAMAN Primadyan, Maretha; Septiawati , Rika; Handayani, Deby
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 5 No. 2 (2023): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v5i2.237

Abstract

This study aims to examine the influence of taxpayer attitudes, taxpayer awareness, and taxation knowledge on taxpayer compliance in paying rural and urban land and building tax (PBB-P2).  Researchers used quantitative descriptive methods with multiple regression analysis. The population in this study was taxpayers of Cubadak Mentawai Village, Pariaman City and obtained 84 data samples. The data obtained came from questionnaires. Researchers conduct classical assumption tests and hypothesis tests. The results of this study revealed that partially taxpayer attitudes did not significantly affect taxpayer compliance, taxpayer awareness had a significant effect on taxpayer compliance, while taxation knowledge had a significant effect on taxpayer compliance. However, based on the test results simultaneously reveal that taxpayer attitudes, taxpayer awareness, and taxation knowledge have a significant effect on taxpayer compliance.
Co-Authors Amelia, Novi Andriani, Wery Deby Handayani Dewi , Winona Kumara Fatima, Eliza Septiawati , Rika