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Golden Ratio of Taxation Studies
Published by Manunggal Halim Jaya
ISSN : -     EISSN : 27767868     DOI : https://doi.org/10.52970/grts
Core Subject : Economy,
Economics, Econometrics & Finance
Golden Ratio of Taxation Studies encourages courageous and bold new ideas, focusing on contribution, theoretical, managerial, and social life implications. Golden Ratio of Taxation Studies encourages courageous and bold new ideas, focusing on contribution, theoretical, managerial, and social life implications. Golden Ratio of Taxation Studies fosters the exploration of tax behavior, tax audit, tax policy phenomena.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 1 (2021): December - May" : 5 Documents clear
The Effect of Changes in Tax Rate, Profitability, Liquidity, and Corporate Governance to Management Profit on Manufacture Industry Septyana Prasetianingrum; Yaya Sonjaya; Laode Marihi; Entar Sutisman; Sahrul Ponto
Golden Ratio of Taxation Studies Vol. 1 No. 1 (2021): December - May
Publisher : Manunggal Halim Jaya

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Abstract

Study this aim for analyze influence Change Rates Tax PPH Body year 2008, Profitability, Liquidity, and Corporate Governance of Management in the annual reports of industrial companies Manufacture in Indonesia. Study this expected could give contribution in knowledge accountancy and theory development especially with regard to corporate earnings management practices in annual reports company. Type study this is study quantitative with analysis data use regression linear double with the SPSS program. The research sample is 8 manufacturing industry companies listed on the Stock Exchange Indonesia and data which used is data secondary form report finance period 2006-2010. Results this study states that the measure of liquidity positive and significant effect, while the measure of change The 2008 Corporate PPH Tax Rate, Profitability, and Corporate Governance have an effect on Profit Management negative to management profit.
The Effect of Tax Socialization, Ownership of Taxpayer Indication Number and Inspection Tax To Reception Tax Income People Personal on Office Service Tax Primary Makassar West Syamsi Rohma
Golden Ratio of Taxation Studies Vol. 1 No. 1 (2021): December - May
Publisher : Manunggal Halim Jaya

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Abstract

The purpose of this study was to analyze the influence of tax socialization, ownership of the taxpayer identification number and tax audit on personal income tax receipts. The number of taxpayers from year to year is increasing increase. However, the increase in the number of taxpayers is not matched by tax revenues. This research examines level reception tax income people personal which registered in region KPP Primary Macassar West with use several independent variables, namely tax socialization, ownership of a taxpayer identification number, and tax audits. data that used in this research is the primary data obtained from the research location, namely through the distribution of questionnaires or questionnaire (list question to respondent). Sample consists from 98 respondent which is must tax people personal active as well as data secondary which obtained from KPP Primary Macassar West which relate tightly with study this. Data tested with use analysis regression linear double. Testing data use SPSS 20. Researcher also do test validity and reliability test for the questionnaire. Classic assumption test used is test multicollinearity, normality test, and test heteroscedasticity. To test the hypothesis, the researcher uses the coefficient of determination (R2), simultaneous test (F-test), and test partial (t-test). Based on the results of the analysis carried out, it is concluded that tax socialization, ownership number tree must tax and inspection tax influential positive and significant to reception tax income people personal on KPP Primary West Makassar.
Analysis of Factors Affecting Company Management Follow the Amnesty Tax in KPP Madya Makassar B. Burhanuddin
Golden Ratio of Taxation Studies Vol. 1 No. 1 (2021): December - May
Publisher : Manunggal Halim Jaya

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Abstract

This research was conducted with the aim of empirically testing the influence of knowledge, perceptions, tax authorities, benefits, and sanctions on the motivation of company management to participate in tax amnesty at the Office Makassar Middle Tax Service. The method used in this research is descriptive method with survey approach. The sample of this research is the management of companies registered with the Service Office Makassar Middle Tax. Sampling is done with the slovin formula. Methods of data collection is done by questionnaire spread live to management company as much 85 questionnaire. Data analyzed with using Multiple Linear Regression Analysis. The results of this study indicate that simultaneously variable knowledge, perceptions, tax authorities services, benefits and sanctions have a significant effect on motivation management company follow amnesty tax. Based on test Partial variables perception, and benefit, influential positive significant to motivation management company follow amnesty tax, but variables service has no significant positive effect on the motivation of company management to participate in tax amnesty , while the variable knowledge and sanctions have no significant negative effect on management motivation company follow tax amnesty .
The Effect of The Tax System, Tax Audit, And Tax Sanctions Compliance with The Corporate Taxpayer at The Tax Service Office Primary Makassar West Lina Mariana
Golden Ratio of Taxation Studies Vol. 1 No. 1 (2021): December - May
Publisher : Manunggal Halim Jaya

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Abstract

Aim study this is for analyze influence system taxation, inspection tax, and penalty taxation to obedience must tax body. Amount must tax from year to year the more increase. However the increase in the number of taxpayers is not matched by taxpayer compliance in paying taxes. Problem obedience the Becomes constraint in maximization reception tax. Study this study level obedience must tax body which registered in region KPP Primary Macassar West with use a number of independent variables, namely the tax system, tax audit, and tax sanctions. Data used in This research is the primary data obtained from the research location, namely through the distribution of questionnaires or questionnaire (list question to respondent). Sample consists from 97 respondent which is must tax body active as well as secondary data obtained from KPP Pratama West Makassar which is closely related to research this. Data were tested using multiple linear regression analysis. Testing the data using SPSS 22. Researcher also conducted a validity test and reliability test for the questionnaire. The classic assumption test used is the test multicollinearity, test normality, and test heteroscedasticity. For testing hypothesis researcher use coefficient of determination (R2), Simultaneous test (F-test), and partial test (t-test). Based on the results of the analysis performed it is concluded that the tax system, tax audit, and tax sanctions have an influence positive and significant towards compliance taxpayer body at KPP Makassar Primary West.
The Effect of Taxpayer Awareness, Fiskus Services and Sanctions Taxation on Corporate Taxpayer Compliance R. Rahmi
Golden Ratio of Taxation Studies Vol. 1 No. 1 (2021): December - May
Publisher : Manunggal Halim Jaya

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Abstract

In 2011-2013, there was a decrease in the level of corporate taxpayer compliance at KPP Pratama Makassar South. This study aims to test empirically and analyze the influence of taxpayer awareness, tax authorities, and tax sanctions against corporate taxpayer compliance at the Primary Tax Service Office South Makassar. This research was conducted using a survey method of corporate taxpayers at KPP Pratama South Makassar. Samples were obtained by random sampling . Data collection methods through questionnaires, and next data analyzed use analysis regression linear double. Results study this is Awareness must tax, service officer tax/tax and penalty taxation in a manner simultaneous no influential positive and significant on corporate taxpayer compliance. Variable Service of tax officers/tax authorities and tax sanctions partially influential positive but no significant to performance obedience must tax body. Awareness must tax in a manner Partial no influential significant in a manner partial to mandatory compliance tax body.

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