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Journal of Taxation Analysis and Review
Published by Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
ISSN : -     EISSN : 28098633     DOI : https://doi.org/10.35310/jtar.v4i2
Core Subject : Economy,
Economics, Econometrics & Finance
Setiap penerbitan minimal terdiri dari 5 judul artikel terkait perpajakan, baik pajak pusat, pajak daerah, maupun perpajakan internasional
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 3 No 2 (2023): Februari" : 5 Documents clear
THE INFLUENCE OF TAX KNOWLEDGE, TAXPAYER AWARENESS, TAX AVOIDANCE AND TAX SANCTIONS ON COMPLIANCE WITH PAYING MOTOR VEHICLE TAXES IN SUBANG CITY Yuli Maelani
JTAR (Journal of Taxation Analysis and Review) Vol 3 No 2 (2023): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v3i2.1212

Abstract

The purpose of this study was to determine the effect of tax knowledge, taxpayer awareness, tax avoidance, tax sanctions on compliance with paying motor vehicle taxes. The model used is a Quantitative approach. The sample used was taxpayers in the city of Subang as many as 100 respondents. data collection instruments using primary data. Primary data is obtained using a questionnaire or questionnaire. The analysis method used is validity test and reliability test. Normality test, Multicolonierity Test, and Heteroscedasticity Test. The data analysis technique used in this research is Multiple Linear Regression Analysis, T test, F test and coefficient of determination. The results of partial hypothesis testing show that the variables of tax knowledge, taxpayer awareness, tax sanctions have an effect on motor vehicle taxpayer compliance, while tax avoidance has no effect on motor vehicle taxpayer compliance. And simultaneously the influence of tax knowledge, taxpayer awareness, tax avoidance, tax sanctions has a positive effect on awareness of paying motor vehicle taxes.
INCOME AND COMPLIANCE TO PAY CORPORATE TAX DURING THE COVID - 19 PANDEMIC (Case Study of Sukamandi Rice Plant Research Centre) Rismayanti Nurfitriani
JTAR (Journal of Taxation Analysis and Review) Vol 3 No 2 (2023): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v3i2.1213

Abstract

This research aims to corporate taxpayers of the Rice Plant Research Institute in Sukamandi will remain obedient to tax compliance even during the covid-19 pandemic or not during this pandemic. The subjects in this study were financial employees who served as Sub-Coordinators of Finance and Supplies of the Rice Plant Research Centre in Sukamandi. Using qualitative methods with interview techniques and data documentation that Corporate Taxpayers are obedient to paying taxes. The results of this study are that whether during the covid -19 pandemic or the absence of the covid - 19 pandemic, the corporate obligations of the Rice Plant Research Institute in Sukamandi will remain compliant with the obligation to pay taxes. Tax understanding, witnesses and audits have a positive effect on the willingness to pay corporate taxpayers.
COMPARISONAL ANALYSIS OF TAX AVOIDANCE PRACTICES BEFORE AND AFTER THE IMPLEMENTATION OF CUTTING CORPORATE INCOME TAX RATES (Empire Study on Manufacturing Companies Listed on Idx For The 2019-2020 Period) Muhammad Rafli Gindara; Indah Umiyati
JTAR (Journal of Taxation Analysis and Review) Vol 3 No 2 (2023): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v3i2.1214

Abstract

This study aims to compare the practice of corporate tax avoidance before and after the implementation of corporate income tax cuts. The research method used is comparative research with a quantitative approach. There are two stages of testing used in this study, namely descriptive statistical analysis to explain the highest value, lowest value, average and standard deviation and the Wilcoxon Signed Rank Test used to compare tax evasion practices before and after tariff changes using the Book Tax Defarance measurement. (BTD). The data used is secondary data obtained from the official website of the Indonesia Stock Exchange. The results showed that there was no difference in tax avoidance practices before and after cutting corporate income tax rates. This is in accordance with the Theory of Planned Behavior in fulfilling tax obligations, each taxpayer will determine the attitude of being a compliant taxpayer or not in accordance with a subjective assessment of the changes in government regulations.
INFLUENCE OF ETHICS, TAX SANCTIONS, TAX SYSTEM MODERNIZATION AND TRANSPARENCY ON TAX COMPLIANCE (Case Study of Individual Employee Taxpayers in Subang Regency) Lina Putri Selina
JTAR (Journal of Taxation Analysis and Review) Vol 3 No 2 (2023): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v3i2.1215

Abstract

This study aims to determine the effect of ethics, tax sanctions, system modernization, and tax transparency on tax compliance. This research was conducted on individual employee taxpayers in Subang district. The population in this study were 100 individual taxpayer employees in Subang district. The data used in this study is primary data obtained by distributing online questionnaires via google form. The data analysis technique used is descriptive analysis method, data quality test, classical assumption test and hypothesis testing. The results of this study indicate that Ethics does not have a negative effect on Tax Compliance, Tax Sanctions do not have a positive effect on Tax Compliance, System Modernization and Tax Transparency have a positive effect on Tax Compliance.
THE EFFECT OF PROFITABILITY, LEVERAGE, AND CORPORATE GOVERNANCE ON TAX AVOIDANCE IN MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE AND MALAYSIA EXCHANGE FOR THE PERIOD 2018-2020 Ineu Dewi Santika; Daeng M. Nazier
JTAR (Journal of Taxation Analysis and Review) Vol 3 No 2 (2023): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v3i2.1216

Abstract

The aims of this study to examine the effect of profitability, leverage, and corporate governance on tax avoidance in the period 2018-2020. The population in this study was mining companies listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange during the 2018-2020 period. The research sample was determined by using purposive sampling technique with predetermined criteria so that obtain 24 mining companies that meet the requirements with observations for 3 consecutive years resulting in a total of 72 samples. The indicator for measuring tax avoidance uses the Cash Effective Tax Rate (CETR). The data used in this study were obtained from secondary data in the form of annual financial reports sourced from www.idx.co.id and www.bursamalaysia.com. The data analysis technique used in this study is the multiple linear regression method. The results of this research show that the variables of profitability, leverage, and corporate governance have a simultaneous effect on tax avoidance. However, the variables of profitability, leverage, and corporate governance do not have partial significant effect on tax avoidance.

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