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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JABKO: Jurnal Akuntansi dan Bisnis Kontemporer
Iftikhor, Adelia Nur
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Penerapan Tax Amnesty Terhadap Penerimaan Pajak Intan, Seri; Iftikhor, Adelia Nur; Rahmatika, Dien Noviany
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 4 No. 2 (2024): Mei
Publisher : Majors Accounting, Faculty of Economics and Business, Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/jabko.v4i2.68

Abstract

Penelitian ini bertujuan untuk meninjau kembali informasi penelitian sebelumnya karena gagasan tentang penerapan amnesti pajak di Indonesia masih berkembang dan berfungsi sebagai dasar untuk pengembangan ilmiah dan dapat memberikan ide tentang topik baru di masa depan. penelitian ini menggunakan review literatur sistematis (SLR), dan 37 artikel yang terakreditasi SINTA dievaluasi. jumlah publikasi yang berkaitan dengan amnesti pajak terus berubah dari tahun 2018 hingga 2024. Metode penelitian yang paling umum adalah penelitian kualitatif, dan beberapa artikel yang diterbitkan mulai dari tahun 2018 hingga 2024 akan dianalisis secara sistematis. Sebaliknya, penerimaan pajak dipe­ngaruhi secara signifikan oleh tindakan Tax Amnesty. Ini sesuai dengan tujuan Tax Amnesty, yaitu meningkatkan penerimaan pajak, yang antara lain akan digunakan untuk membiayai pem­ba­ngunan. Secara keseluruhan, penelitian tentang penerapan amnesti pajak di Indonesia sudah cukup baik, tetapi perlu ditingkatkan karena kurangnya peneliti, kurangnya pengetahuan tentang pajak, dan topik diskusi yang terbatas
PENGARUH CONSERVATISM, TRANSFER PRICING, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE Iftikhor, Adelia Nur; Indriasih, Dewi; Fajri, Aminul
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3356

Abstract

Introduction: The purpose of this study is to investigate experimentally how capital intensity, transfer pricing, and conservatism affect tax evasion in the food and beverage industry of the Indonesia Stock Exchange-listed manufacturing companies between 2020 and 2024.Methods: This study used a dataset and a quantitative methodology. The sample consisted of companies that produce food and beverages and are traded on the Indonesian Stock Exchange between 2020 and 2024. The purposeful sampling method was employed, and 37 businesses in met the selection requirements. The data analysis method used in this study was multiple linear regression.Results: According to this analysis, tax evasion in the food and beverage subsector listed on the Indonesia Stock Exchange from 2020 to 2024 was negatively impacted by conservatism, transfer pricing had a positive impact on tax avoidance, but capital intensity did not affect tax avoidance. From 2020 to 2024, capital intensity had little bearing on tax evasion in food and beverage manufacturing firms listed on the Indonesia Stock Exchange (IDX). To compare the findings with those of this study, future research is expected to use alternative factors or include variables that can affect tax evasion, such as company size, profitability, or leverage. Additionally, the research term or the research object may be extended. Keywords.: Capital Intensity, Conservatism, Tax Avoidance, Transfer Pricing
Co-Authors Aminul Fajri Dewi Indriasih Dien Noviany Rahmatika Intan, Seri