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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 PROFITABILITY, LEVERAGE, AND FIXED ASSET INTENSITY ON TAX AVOIDANCE Ikeu Ageng Aprianti; Daeng M. Nazier
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.v4i2.1226

Abstract

The Malaysian Tax Authority, LHDN has identified 31,598 entities that have not reported their income and are undertaking tax evasion efforts. LHDN said the entities suspected of evading taxes consisted of individuals, businesses, companies, and others. Tax avoidance activities, especially aggressive ones, certainly erode the tax base and reduce potential state revenues. This situation arises because of the high dependence on tax revenues. With this research, it is hoped that companies will be more aware of paying taxes honestly. will examine the effect of profitability, leverage, and fixed asset intensity on tax avoidance in Malaysia. This study conducted a research method using quantitative methods. According to Sugiyono (2016: 8) the quantitative method is a research method based on the philosophy of positivism, used in researching certain populations or samples, collecting data using research instruments, data analysis is quantitative/statistical, the purpose of which is to prove the established hypothesis. Based on the results of research on the effect of Profitability (Return on Assets) on Tax Avoidance, it shows that there is no influence between Profitability on tax avoidance. The results of the Leverage Test on Tax Avoidance state that there is an influence between Leverage and tax avoidance. the results of the fixed asset intensity test stated that there was an influence between the Fixed Asset Intensity on tax evasion. Profitability has no effect on tax avoidance, meaning that changes in the value of profitability in the study period have no effect on tax evasion in companies. Leverage affects Tax Avoidance, meaning that changes in the value of Leverage (Debt to equity ratio) in the study period affect tax avoidance in companies. Fixed Asset Intensity has an effect on Tax Avoidance, meaning that changes in the value of fixed asset intensity in the study period have an effect on tax avoidance in companies
THE EFFECT OF GOVERNMENT REGULATION NUMBER 55 OF 2022 AND TRUST IN GOVERNMENT ON COMPLIANCE OF SME TAXPAYERS IN SUBANG DISTRICT Feby Farichatul Ummah; Tanzil Alfadhilatunnisa
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.v4i2.1227

Abstract

Taxes have a function as a source of revenue for the government which is used to finance both routine and development expenditures. This study aims to determine the effect of the implementation of government regulation No. 55 of 2022 and trust in government on MSME taxpayer compliance in Subang Regency. The type of research used in this research is quantitative method. The population in this study were all MSME taxpayers in Subang Regency. The sample of respondents in this study was adjusted to 100 MSME taxpayers in Subang Regency using incidental sampling techniques which are included in nonprobability sampling. The data used is primary data, collected using a questionnaire filled out directly by the respondent. Some tests that will be carried out include descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression tests, and data hypothesis tests which include t tests, F tests and coefficient of determination tests. The results of this study indicate that PP Number 55 of 2022 policy has a significant effect on MSME taxpayer compliance in Subang Regency. Meanwhile, trust in the government has no effect on MSME taxpayer compliance in Subang Regency.

Page 5 of 5 | Total Record : 42

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