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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
 1   2   3   4   5 
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.
THE EFFECT OF COMPANY SIZE, TRANSFER PRICING, AND PROFITABILITY ON TAX AVOIDANCE (Case Study of Telecommunication Sector Companies Listed on the Indonesia Stock Exchange for the Period 2016-2021) Tika Lidiawati
JTAR (Journal of Taxation Analysis and Review) Vol 4 No 1 (2023): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v4i1.1218

Abstract

The purpose of this study was to analyze the effect of firm size, transfer pricing and profitability on tax avoidance. The independent variables used are company size, transfer pricing, and profitability. While the dependent variable used is tax avoidance. The population in this study are telecommunications companies listed on the Indonesia Stock Exchange in the 2016-2021 period. The sampling method used was purposive sampling method with a sample of 9 companies during the observation period of 6 consecutive years so that the total sample obtained was 54 samples. This analysis method uses multiple linear regression. The results of this study indicate that firm size and transfer pricing have no significant effect on tax avoidance. While profitability has a positive effect on tax avoidance. The result of the coefficient of determination shows the number 13.2%. These results indicate the ability of the independent variable to explain the dependent variable, while the remaining 86.8% is explained by other variables.
FACTORS AFFECTING THE PERCEPTION OF TAX EVASION AND ITS IMPACTS ON THE PERCEPTION OF TAX COMPLIANCE (Case Study on Accounting Students in West Java) Rindianti Rindianti; Indah Umiyati; Bambang Sugiharto
JTAR (Journal of Taxation Analysis and Review) Vol 4 No 1 (2023): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v4i1.1219

Abstract

This study aims to determine the effect of Philosophy of Ethics, Religiosity, Understanding of Taxation, and Love of Money on Perceptions of Tax Evasion and Their Impact on Tax Compliance among students majoring in accounting in West Java. This study uses primary data, namely a questionnaire in the form of a Google form. This research has a population of students majoring in accounting in West Java and the sample is non-probability sampling with purposive sampling technique. As well as in this study using a quantitative approach, data analysis used by path analysis. The results showed that partially (t test) the Ethical Philosophy (Relativism), Religiosity, and Understanding of Taxation variables had no effect on Perceptions of Tax Evasion. Perceptions of tax evasion have no effect on perceptions of tax compliance. However, the Ethical Philosophy (Idealism) and Love of Money variables influence the perception of tax evasion. The simultaneous results (f test) show that ethical philosophy, religiosity, understanding of taxation, love of money have an indirect effect on perceptions of tax compliance through perceptions of tax evasion.
THE EFFECT OF THIN CAPITALIZATION AND PROFITABILITY ON TAX AVOIDANCE IN MANUFACTURING COMPANIES FOUND ON THE MALAYSIA STOCK EXCHANGE Rika Nandini
JTAR (Journal of Taxation Analysis and Review) Vol 4 No 1 (2023): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v4i1.1220

Abstract

The purpose of this study was to determine the effect of Thin Capitalization and Profitability on Tax Avoidance. The object of research used in this study is a food and beverage manufacturing company listed on the Bursa Malaysia from 2019 to 2021. The number of samples used in the study were 40 data samples. This research uses Descriptive Statistical Test, Classical Assumption Test and Model Feasibility Test. The results of this study indicate that thin capitalization has a positive effect on tax avoidance in manufacturing companies listed on the malaysia stock exchange. Profitability has a negative effect on tax avoidance in manufacturing companies listed on the Malaysian stock exchange.
THE EFFECT OF TAX PLANNING AND INTELLECTUAL CAPITAL ON FIRM VALUE (Case Study on Food and Beverage Companies Listed on The Malaysia Exchange in 2019-2021) Neng Susan Nurjanah; Daeng M. Nazier
JTAR (Journal of Taxation Analysis and Review) Vol 4 No 1 (2023): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v4i1.1221

Abstract

The purpose of this study is to determine the effect of tax planning and Intellectual Capital on Firm Value in manufacturing sektor companies with the food and beverage sub-sektor listed on the Malaysia Stock Exchange. The sampling technique used multiple linier regression analysis with a sampling technique that is purposive sampling with with a sampling of 39 samples. The study uses the SPSS 22 analysis tool. The results showed that (1) tax planning had no significant effect on firm value, (2) Intellectual Capital had an effect positive on firm value.
THE EFFECT OF THIN CAPITALIZATION, EXECUTIVE CHARACTER AND FIRM SIZE ON TAX AVOIDANCE (Empirical Study on Property, Real Estate and Construction Companies Listed on the Indonesia Stock Exchange 2016-2020) Muhammad Rafli Gindara; Indah Umiyati; Sri Mulyati
JTAR (Journal of Taxation Analysis and Review) Vol 4 No 1 (2023): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v4i1.1222

Abstract

The purpose of this study was to examine the effect of thin capitalization, executive character and firm size on tax avoidance. This study uses a population of construction and real estate companies listed on the Indonesia Stock Exchange for the period 2016 – 2020. The sampling method used is purposive sampling. Hypothesis testing used in this study used panel data regression analysis. The research method used in this research is a quantitative research. Hypothesis testing using the E Views 9 application. The results show that the Thin Capitalization variable has a positive effect on tax avoidance, while the executive character and company size variables have no effect on tax avoidance.
THE EFFECT OF LIQUIDITY, LEVERAGE, AND PROFITABILITY ON TAX MANAGEMENT (Case Study of Mining Companies In BEI for The Period 2020-2021) Rindianti Rindianti
JTAR (Journal of Taxation Analysis and Review) Vol 4 No 2 (2024): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v4i2.1223

Abstract

This study aims to examine the effect of liquidity, leverage, and profitability on tax management. The independent variables used in this study are liquidity, leverage and profitability. While the dependent variable in this study is tax management which is measured using the effective tax rate (ETR). The population in this study amounted to 43 mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2021 period. Determination of the sample using purposive sampling and obtained a research sample of 15 mining companies based on certain criteria. The results show that liquidity and leverage have a significant effect on tax management. While profitability has no significant effect on tax management.
THE EFFECT OF TAX AVOIDANCE, INTELLECTUAL CAPITAL, AND REAL EARNING MANAGEMENT ON FIRM VALUE Neng Susan Nurjanah; Indah Umiyati; Icih Icih
JTAR (Journal of Taxation Analysis and Review) Vol 4 No 2 (2024): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v4i2.1224

Abstract

The study aimed to determine the effect of tax avoidance, intellectual capital, and real earning management on firm value in consumer goods industrial sector companies listed on the Indonesia Stock Exchange in 2019-2021. This type of research is quantitative research. This study uses secondary data sourced from the official website of the Indonesia Stock Exchange, namely www.idx.co.id/. The population in this study are consumer goods industrial sector companies listed on the Indonesia Stock Exchange in 2019-2021, totalling 80 companies. The sampling method used is purposive sampling method. Based on predetermined criteria, a sample of 34 companies. The data analysis method used is descriptive statistical analysis, classical assumption test, multiple linear regression test, partial test, simultaneous test and coefficient of determination with SPSS 22 analysis tool. The result of this study indicate that (1) tax avoidance has no effect on firm value, (2) intellectual capital has a negative effect on firm value, (3) real earning management has a positive effect on firm value, and (4) tax avoidance, intellectual capital and real earning management jointly affect the value of the company.
THE EFFECT OF PROFITABILITY AND CORPORATE GOVERNANCE ON TAX AVOIDANCE (Empirical Study on Mining Companies and Basic Industry and Chemical Companies Listed on the Indonesia Stock Exchange for the period 2016 - 2020) Ineu Dewi Santika; Indah Umiyati; Sri Mulyati
JTAR (Journal of Taxation Analysis and Review) Vol 4 No 2 (2024): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v4i2.1225

Abstract

The purpose of this study is to examine the effect of profitability and corporate governance on tax avoidance. Corporate governance in this study is measured by proxy independent commissioners, audit quality, and managerial ownership. This study uses a population of Mining Companies and Basic Industry and Chemical Companies Listed on the Indonesia Stock Exchange for the period 2016 - 2020. The method of determining the sample used is purposive sampling. Hypothesis testing used in this study used panel data regression analysis. The results of this study indicate that the variables of profitability and managerial ownership have a significant positive effect on tax avoidance, while the independent commissioner and audit quality variables have no significant effect on tax avoidance.

Page 4 of 5 | Total Record : 42

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