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OPTIMIZING TAXPAYER COMPLIANCE THROUGH TAX COUNSELING AND SANCTIONS WITH TAXPAYER AWARENESS AS A MEDIATING VARIABLE (Study Of Individual Taxpayers At KPP Pratama Jakarta Tanah Abang Tiga) Kiagus Muhammad Amin; Lela Nurlaela Wati; Oktavia
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i5.4281

Abstract

The research aims to examine and analyze the influence of education and tax sanctions on public compliance through public awareness. The study focuses on individuals registered as taxpayers at the Jakarta Tanah Abang Tiga KPP Pratama Office as of January 2024, with a sample size of 382 respondents. The findings reveal the following: Tax education has a positive and significant influence on taxpayer awareness at the KPP Pratama Jakarta Tanah Abang Tiga Office. Tax sanctions have a positive and significant influence on taxpayer awareness at the KPP Pratama Jakarta Tanah Abang Tiga Office. Counseling positively and significantly influences taxpayer compliance at the KPP Pratama Jakarta Tanah Abang Tiga Office. Tax sanctions positively and significantly influence taxpayer compliance at the KPP Pratama Jakarta Tanah Abang Tiga Office. Taxpayer awareness positively and significantly influences taxpayer compliance at the KPP Pratama Jakarta Tanah Abang Tiga Office. Tax education positively and significantly influences taxpayer compliance through taxpayer awareness at the KPP Pratama Jakarta Tanah Abang Tiga Office. Tax sanctions positively and significantly influence taxpayer compliance through taxpayer awareness at the KPP Pratama Jakarta Tanah Abang Tiga Office.
Pengaruh Transfer Pricing, Tunneling Incentive dan Keahlian Keuangan Komite Audit terhadap Penghindaran Pajak Catherine Natasya; Oktavia; Hartoni
Jurnal Riset Bisnis Vol. 7 No. 2 (2024): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v7i2.5734

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh dari Transfer Pricing, Tunneling Incentive, dan Keahlian Keuangan Komite Audit terhadap Penghindaran Pajak pada perusahaan sektor Basic Materials (IDXBASIC), Industrials (IDXINDUST), Consumer Non-Cyclicals (IDXNONCYC), dan Consumer Cyclicals (IDXCYCLIC) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021. Perusahaan yang diamati sebanyak 141 dengan jumlah observasi sebanyak 278 data yang dipilih sesuai kriteria purposive sampling. Hasil yang didapatkan dalam penelitian ini menunjukkan bahwa transfer pricing dan keahlian keuangan komite audit tidak berpengaruh terhadap penghindaran pajak, sementara tunneling incentive berpengaruh signifikan positif terhadap penghindaran pajak. Kata kunci: Penghindaran Pajak, Transfer Pricing, Tunneling Incentive, dan Keahlian Keuangan Komite Audit.
The Effect of ESG Score and Foreign Ownership on Financial Reporting Delay, with Financial Distress Measured Using The Merton Model as A Mediating Variable: A Study of Manufacturing Companies on The IDX from 2020 to 2024 Steven Liong Winoto; Oktavia; Soegeng Wahyoedi
Journal of Economics and Business UBS Vol. 15 No. 3 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/5q5d6n52

Abstract

This study aims to examine the effect of ESG score and foreign ownership on financial reporting delay with financial distress as a mediation variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The population comprises all manufacturing companies listed on the IDX. Purposive sampling method resulted in 23 companies with 115 annual observations. Data analysis employed panel data regression using the Two-Stage Least Squares (TSLS) method to address endogeneity issues. Model selection was conducted through the Chow Test, Hausman Test, and Lagrange Multiplier Test. The results indicate that Equation 1 uses the Common Effect Model (CEM), while Equations 2 and 3 use the Fixed Effect Model (FEM). The findings reveal that ESG score has no significant effect on financial distress (p = 0.293 > 0.05) nor on financial reporting delay (p = 0.747 > 0.05). Foreign ownership has no significant effect on financial distress (p = 0.280 > 0.05). Financial distress has no significant effect on financial reporting delay (p = 0.348 > 0.05). Furthermore, financial distress does not mediate the effect of ESG score nor foreign ownership on financial reporting delay. Consequently, all five hypotheses are rejected. The implication is that ESG has not yet become a sufficiently strong factor in influencing corporate financial health in Indonesia. The novelty of this study lies in the use of the Merton Model to measure financial distress and the TSLS method to address endogeneity in the mediation model within the context of Indonesian manufacturing companies.
Co-Authors Catherine Natasya Hartoni Hartoni Kiagus Muhammad Amin Soegeng Wahyoedi Steven Liong Winoto Wati, Lela Nurlaela