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All Journal Journal of Accounting and Finance Management (JAFM) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Puspa Midiastuty, Pratana
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Penghindaran Pajak dan Strategi Perusahaan Audia Salsabila, Revika; Puspa Midiastuty, Pratana; Suranta, Eddy
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i4.1133

Abstract

Through the use of prospector tactics versus defender actions, this study seeks to show the many ways that companies engage in tax avoidance. This study uses proxies such as Effective Tax Rate (ETR) and Book Tax Difference (BTD) to examine tax avoidance behavior. The typology developed by Miles and Snow (1978) is used to define the prospector and defender methods. Within the scope of this study, agency theory is used to establish the relationship between the prospector approach and corporate defense practices and tax avoidance carried out by the corporate sector. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX), and the research period 2017-2022 is the time period considered. To select the sample for this investigation, purposive sampling was used. There were 105 companies and 630 observations included in the sample selection procedure. For the purpose of evaluating each hypothesis, we used two separate sampling methods. The test findings show that while there is no difference in tax avoidance activities among firms using the book tax difference (BTD) proxy, there is variation in tax avoidance actions among firms using prospector tactics and defenses in terms of the efficacy of Effective Tax Rate (ETR). Adopt a strategy that is defensive and prospective.
The Effect of Tax Knowledge, Subjective Norms and Tax Sanctions on Individual Taxpayer Compliance with Tax Awareness as a Mediating Variable: A Study of MSME Entrepreneurs at Bengkulu Primary Tax Office Yuwensi, Rinda; Indriani, Rini; Puspa Midiastuty, Pratana
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.3056

Abstract

This study examines the effect of tax knowledge, subjective norms, and tax sanctions on the compliance of micro, small, and medium enterprise (MSME) individual taxpayers, with tax awareness acting as a mediating variable. Tax compliance among MSME taxpayers remains a major challenge for tax authorities, particularly in developing countries where voluntary compliance is essential for sustainable revenue collection. This research adopts a quantitative approach using survey data collected from 98 MSME individual taxpayers registered at the Bengkulu Dua Primary Tax Office, Indonesia. The sampling technique applied was convenience sampling, and data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings indicate that tax knowledge, subjective norms, and tax awareness have a positive and significant effect on taxpayer compliance. In contrast, tax sanctions do not have a direct significant effect on compliance. The mediation analysis reveals that tax awareness partially mediates the relationship between tax knowledge and subjective norms on taxpayer compliance, while fully mediating the effect of tax sanctions on compliance. These results highlight the importance of strengthening taxpayer awareness through education and social influence rather than relying solely on punitive measures to enhance MSME tax compliance.
Co-Authors Audia Salsabila, Revika Indriani, Rini Suranta, Eddy Yuwensi, Rinda