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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 42 Documents
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EFFECT OF LEVERAGE, PROFITABILITY, INTENSITY OF FIXED ASSETS, INVENTORY INTENSITY AND INDEPENDENT COMMISSIONER ON TAX AGGRESSIVENESS (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2015 – 2019) Erlina Erlina; Indah Umiyati; Sri Mulyati
JTAR (Journal of Taxation Analysis and Review) Vol 3 No 1 (2022): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v3i1.1205

Abstract

This study aims to examine whether there is a relationship between Leverage, Provitability, Fixed Asset Intensity, Inventory Intensity and Independent Commissioner on Tax Aggressiveness. This research was conducted by examining the annual reports of manufacturing companies listed on the Indonesian stock exchange for the period 2015 – 2019. The research method used in this study is a causal associative quantitative study. Hypothesis testing using the Econometric Views (E-Views) application The results show that leverage, fixed asset intensity, inventory intensity and independent commissioners have a positive effect on tax aggressiveness, while profitability has a negative effect on tax aggressiveness.
THE INFLUENCE OF TAX INCENTIVES, TAXPAYER AWARENESS AND TAX SERVICE QUALITY ON UMKM TAXPAYER COMPLIANCE DURING THE PANDEMIC (Case Study on SME Taxpayers in the Subang Region) Intan Cynthia; Indah Umiyati; Asep Kurniawan
JTAR (Journal of Taxation Analysis and Review) Vol 3 No 1 (2022): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v3i1.1206

Abstract

This study aims to determine the effect of tax incentives, taxpayer awareness and quality of tax services on MSME taxpayer compliance during the pandemic in the Subang area. This study uses quantitative methods. The data source of this research is the primary data source. Types of primary data using a questionnaire. This questionnaire was given to MSME taxpayers in the Subang area. Based on the sampling method, it uses quota sampling with a total of 102 respondents. The results show that tax incentives have no effect on taxpayer compliance, taxpayer awareness affects taxpayer compliance, tax service quality affects taxpayer compliance, tax incentives, taxpayer awareness, tax service quality affects taxpayer compliance.
THE EFFECT OF PROVIDING TAX INCENTIVES AMID THE COVID 19 PANDEMIC ON THE LEVEL OF COMPLIANCE OF SME TAXPAYERS IN SUBANG DISTRICT Uswatun Hasanah
JTAR (Journal of Taxation Analysis and Review) Vol 2 No 2 (2022): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v2i2.1207

Abstract

The Covid-19 pandemic, which originated in Wuhan China, is still a hot issue that continues to be discussed since the emergence of late 2019. The Covid-19 virus has entered Indonesia and the government has set a covid response situation starting from 2 March 2020. Various policies have been issued by the government to prevent the spread of the covid-19 virus on a large scale, one way is to limit the activities of local residents such as large-scale restrictions (PSBB) in certain areas, of course this affects the economy in several countries and regions including Indonesia. As a result of this pandemic, the people's economy has weakened and the government finally issued a "new normal era" policy where we must coexist with Covid-19 following the rules of the Health protocol to continue to support the recovery of the people's economy with the issuance of a policy on tax incentives for taxpayers affected by the Covid-19 pandemic. This is a good step, especially for MSME business actors so that they remain motivated by easing tax payments from tax incentives, which is expected to have an influence on tax compliance.
THE INFLUENCE OF THE LEVEL KNOWLEDGE TAXPAYERS ON COMPLIANCE WITH PAYING LAND AND BUILDING TAX IN TAMBAKMEKAR VILLAGE KEC. JALANCAGAK KAB. SUBANG Tsara Afifah
JTAR (Journal of Taxation Analysis and Review) Vol 2 No 2 (2022): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v2i2.1208

Abstract

Taxpayer compliance is one thing that is important and needs to be considered in the government's efforts to maximise state revenue from the tax sector. This study aims to determine the effect of the level of taxpayer knowledge on compliance with paying land and building tax in Tambakmekar Village, Jalancagak District, Subang Regency. State taxes will increase if the level of community compliance as a high taxpayer tax. Tax compliance is still fluctuating when viewed from the timeliness of payment. The purpose of this study was to examine the analysis of the effect of taxation knowledge in building compliance to pay taxes. This type of quantitative research with a sample of 34 taxpayers. The sampling technique used Accidental Sampling Data collection techniques using questionnaires and data analysis techniques with descriptive analysis and Simple Regression analysis. Descriptive analysis shows taxpayer compliance, quite good. The results showed that there was a significant effect of the influence of tax knowledge on compliance of land and building taxpayers in Tambakmekar Village, Jalancagak District, Subang Regency.
THE EFFECT OF TAXATION KNOWLEDGE ON THE COMPLIANCE OF PERSONAL TAXPAYERS (Case Study of Employee Taxpayers in Subang Regency) Putri Rizki Syafitri; Daeng M. Nazier
JTAR (Journal of Taxation Analysis and Review) Vol 2 No 2 (2022): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v2i2.1209

Abstract

Tax is a very important factor in the development of a country. Where taxes are the main source for the state in terms of state revenue, especially in the State Budget. The purpose of taxation itself certainly does not always run smoothly. One of the bases for tax revenue on target is Taxpayer Compliance. Taxpayer compliance can be influenced by several factors, one of the internal factors is tax knowledge. Tax knowledge is a taxpayer's basic understanding of the law, laws, and also the correct tax procedures. Taxpayers will make tax payments if they already know and understand their obligations as a taxpayer. The population in this study are employees who qualify as individual taxpayers registered at KPP Pratama Subang. The sampling technique in this study was to use purposive sampling method totalling 48 employee individual taxpayers, the data was collected by distributing questionnaires. The results showed the coefficient of determination R2 of 0.558 which means that the dependent variable can be explained by the independent variable by 55.8% and the remaining 44.2%. The results of this study conclude that tax knowledge affects individual taxpayer compliance.
THE EFFECT OF TAX SERVICE QUALITY, TAX SANCTIONS, TAXPAYER AWARENESS AND THE USE OF TAX INCENTIVES ON TAX COMPLIANCE (Case Study on MSME Taxpayers in Subang District) Lina Putri Selina; Indah Umiyati; Icih Icih
JTAR (Journal of Taxation Analysis and Review) Vol 2 No 2 (2022): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v2i2.1210

Abstract

This study aims to determine the effect of tax service quality, tax sanctions, taxpayer awareness and the use of tax incentives on tax compliance with a case study on MSME taxpayers in Subang Regency. This study uses quantitative methods using primary data. Data collection techniques used questionnaires that were distributed online and offline. The population in this study are taxpayers who have MSME businesses located in Subang Regency. The sampling technique used was non- probability sampling using accidental sampling procedure with a total of 103 respondents. The data test analysis technique in this study uses data quality analysis consisting of validity and reliability tests, logistic regression tests, hypothesis testing using the Wald test (partial t test) and the Omnibus test of model coefficient (simultaneous f test). The results show that simultaneously the quality of tax services, tax sanctions, and taxpayer awareness have no significant effect on tax compliance. The use of tax incentives has a significant effect on tax compliance. However, simultaneously the quality of tax services, tax sanctions, taxpayer awareness and the use of tax incentives can simultaneously affect tax compliance.
THE EFFECT OF ONLINE TAX SERVICES ON TAX COMPLIANCE Deda Ayu Alipia
JTAR (Journal of Taxation Analysis and Review) Vol 2 No 2 (2022): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v2i2.1211

Abstract

The purpose of this study was to determine and analyse the effect of the application of online tax services on taxpayer compliance in Subang Regency. The data in this study were obtained from questionnaires as primary data distributed to taxpayers registered at KPP Pratama Subang. The population of this study were individual taxpayers registered as taxpayers at the Subang Primary Tax Office. The number of samples used in this study were 30 respondents. The data collection technique in this study used purposive sampling technique. The analysis technique uses linear regression analysis with a significance level of 5%. The results of this study indicate that the application of online tax services has an influence on taxpayer compliance in Subang Regency.
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.

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