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All Journal Jurnal Paradigma Akuntansi Jurnal Serina Abdimas
Wijaya, Purnamawati Helen
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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FAKTOR YANG MEMILIKI PENGARUH TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN DI BEI Sumanta, Sandy Irmawan; Wijaya, Purnamawati Helen
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34405

Abstract

The aim of this research is to identify the factors that can influence tax avoidance. In this study several contributing variables are profitability, leverage, and company size. The companies selected for this study are mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. Then, for sample selection, we chose a targeted extraction method that also matched the data selection criteria, and finally collected 22 companies. The data processing statistical program used to process the data in this study is SPSS version 22. The results of this study indicate that profitability has no effect on tax avoidance, but leverage and firm size have a positive effect on tax avoidance.
PERAN VITAL RELAWAN PAJAK DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT Lioe, Nathaniel Edbert; Wijaya, Purnamawati Helen
Jurnal Serina Abdimas Vol 2 No 2 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i2.29271

Abstract

The tax volunteer activity, which took place between January until March 2023, was primarily aimed at providing support to individual taxpayers in filing their annual tax returns. This activity is carried out offline at Kantor Pelayanan Pajak during March 2023. In addition to assisting in the filing process, tax volunteers also play a role in raising public awareness of tax obligations. The benefits of this activity are diverse, including improved communication skills and a deeper understanding of taxation. Tax volunteers act as facilitators who provide technical guidance to taxpayers, helping them understand the filing process, as well as understanding the potential tax breaks available. Through direct interaction with the public, tax volunteers also develop communication skills, understand the complexity of tax regulations, and enhance their understanding of tax practices. Thus, these tax volunteer activities not only fill an important gap in tax education and support, but also develop valuable skills in addressing tax issues, which become valuable assets for the development of the community and the country.
Co-Authors Lioe, Nathaniel Edbert Sumanta, Sandy Irmawan