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Permana, Mochammad Fadzry Nikmatuloh
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Economics, Econometrics & Finance Social Sciences

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Journal : Media Akuntansi Perpajakan

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PENGARUH E FAKTUR HOST TO HOST DAN E BUKPOT TERHADAP KEPATUHAN WAJIB PAJAK YANG DI MODERASI OLEH PENGAWASAN INTERNAL Tambun, Sihar; Permana, Mochammad Fadzry Nikmatuloh
Media Akuntansi Perpajakan Vol 4, No 2 (2019): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v4i2.2906

Abstract

This study aims to prove the use of host-to-host and e-bupot e-invoices for tax obligations that are moderated by internal control. The factors considered in the current study are the use of invoices for hosts, hosts, tax involvement and internal controls. The analysis in this study is the independent variable e-invoice host to host, e-bupot and dependent variables ask for tax.This study uses primary data derived from the results of respondents in the research questionnaire. Researchers determined the number of samples based on Krejcie and Morgan's tables. Answering questions in this study were 32 tax employees at PT Astra International Tbk in the period after using e-invoice host to host and e-bupot. The selection of this study population used a purposive sampling method. The analytical method used in this study is multiple linear regression.The results of this study are that internal control cannot moderate the use of host-to-invoice e-invoices for taxpayer compliance because host-to-host e-factors, internal supervision cannot moderate the use of e-bukpot for taxpayer compliance, internal supervision does not significantly influence mandatory compliance tax, the use of e-bukpot has a positive and significant effect on taxpayer compliance. the use of host to host e-invoices has a significant effect on taxpayer compliance. Keywords: : E factur host to host, E Bukpot, tax compliance and internal control
PENGARUH TAX PLANNING DAN BOOK TAX GAP TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH CREATIVE ACCOUNTING PRACTICE Supartini, Supartini; Permana, Mochammad Fadzry Nikmatuloh
Media Akuntansi Perpajakan Vol 4, No 1 (2019): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v4i1.1891

Abstract

This study aims to prove the effect of tax planning dan book tax gap on the value of the company which is moderated by Creative Accounting Practice. Factors to be considered in this study are tax planning, book tax gaps, corporate values dan creative accounting practices that are calculated through earnings management. This analysis is independent tax planning dan book tax gap variables dan the dependent variable is firm value. This study uses secondary data derived from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study uses a sample of 24 companies listed on the Stock Exchange in the period 2013-2017. The population selection of this study uses nonprobability sampling method with the type of judgment sampling. The analysis method used in this research is multiple linear regression.The results of hypothesis testing show that the variable tax planning dan book tax gap do not affect the value of the company.  Keywords: Tax planning, Firm Value, Profit Management, Creative Accounting Practice, Book tax gap
Co-Authors Sihar Tambun Supartini Supartini