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All Journal JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Balance : Jurnal Akuntansi dan Manajemen
Pesak, Pricilia J.
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Akuntansi Hijau dan Penghindaran Pajak Pesak, Pricilia J.; Karundeng, Frandy E F
Balance : Jurnal Akuntansi dan Manajemen Vol. 2 No. 1 (2023): April 2023
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v2i1.269

Abstract

Akuntansi hijau memungkinkan perusahaan menggunakan biaya lingkungan untuk perlindungan lingkungan. Dalam perpajakan, biaya digunakan sebagai pengurang penghasilan pajak. Oleh karena itu, penelitian ini untuk menguji apakah akuntansi hijau berpengaruh terhadap penghindaran pajak. Populasi penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2019-2021 dan dianalisis menggunakan regresi linier sederhana dengan bantuan SPSS versi 29. Hasil penelitian menunjukkan akuntansi hijau tidak berpengaruh terhadap penghindaran pajak. Dengan demikian, perusahaan pertambangan dalam sampel penelitian ini tidak melakukan praktik penghindaran pajak. Penelitian ini diharapkan dapat berkontribusi terhadap pertimbangan perusahaan menerapkan biaya lingkungan secara efektif dan efesien untuk mengurangi praktik penghindaran pajak. Green accounting allows companies to use environmental costs for environmental protection. In taxation, expenses are used as a deduction from tax income. Therefore, this study is to examine whether green accounting has an effect on tax avoidance. The population of this study are mining companies listed on the Indonesia Stock Exchange for 2019-2021 and are analyzed using simple linear regression with the help of SPSS version 29. The results show that green accounting has no effect on tax evasion. Thus, the mining companies in this research sample do not conduct tax avoidance. This research is expected to contribute to the company's consideration of implementing environmental costs effectively and efficiently to reduce tax avoidance practices.
PENGARUH PROGRAM KERINGANAN DAN SOSIALISASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI PADA SAMSAT MINAHASA) Lara, Sovia; Jaqueline E.M. Tangkau; Pricilia J. Pesak
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 7 No. 2 (2024): Juli (2024) - Desember (2024)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v7i2.1495

Abstract

This study aims to analyze the influence of motor vehicle tax relief programs, taxpayer awareness, tax socialization, and service quality on taxpayer compliance at the Samsat Minahasa Office. The research employed a quantitative approach using a survey method and multiple linear regression analysis. The population consisted of registered motor vehicle taxpayers, while a sample of 65 respondents was determined using the Slovin formula with a 10% significance level and purposive sampling technique. Data were collected through a structured questionnaire and analyzed using SPSS version 30. The results indicate that tax relief programs, tax socialization, and service quality have a positive and significant effect on taxpayer compliance. In contrast, taxpayer awareness does not significantly influence compliance. The coefficient of determination (R²) of 0.547 shows that 54.7% of the variance in taxpayer compliance is explained by the four independent variables, while the remaining 45.3% is influenced by other factors outside the research model.
Co-Authors Jaqueline E.M. Tangkau Karundeng, Frandy E F Lara, Sovia