Article Per Year (5 Year)
p-Index From 2019 - 2024
2.304
P-Index
This Author published in this journals
All Journal AKUNTABILITAS JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Ekonomi dan Bisnis Dharma Andalas ACADEMICS IN ACTION Journal of Community Empowerment Jurnal Bina Akuntansi JURNAL AKUNTANSI JUDICIOUS: Journal of Management Jurnal Penelitian Pendidikan Indonesia
Amelia Sandra
Institut Bisnis dan Informatika Kwik Kian Gie
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
PENGARUH EARNING MANAGEMENT DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL Wi Rita Widya; Amelia Sandra
Akuntabilitas Vol 7, No 1 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.587 KB) | DOI: 10.15408/akt.v7i1.2642

Abstract

This study aimed to examine the effect of earnings management and corporategovernance mechanisms to proxy size of the board of commissioners, the proportion ofindependent commissioners, and the size of the audit committee on the disclosure ofcorporate social responsibility which are controlled by firm size and profitability. The theoryunderlying this research is stakeholder theory, legitimacy theory, agency theory, and signalingtheory. The sample is a mining company listed in the Indonesia Stock Exchange (BEI) for theperiod 2008-2011. The sampling technique used is Non-Probability Sampling using Judgement/purposive sampling. Analysis of test data using multiple regression. This research resulted infindings that earnings management and audit committee size does not significantly affect thedisclosure of social responsibility, while the size of the board of commissioners and theproportion of independent commissioners significant positive effect on social responsibilitydisclosure. However, company size and profitability are not proven to control the effects ofearnings management and corporate governance mechanisms on the disclosure of corporatesocial responsibility.DOI: 10.15408/akt.v7i1.2642
Pendampingan Pajak UMKM: Masalah dan Solusinya Amelia Sandra; Hanif Hanif; Rizka Indri Arfianti; Prima Apriwenni
ACADEMICS IN ACTION Journal of Community Empowerment Vol 1, No 1 (2019)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (531.928 KB) | DOI: 10.33021/aia.v1i1.737

Abstract

Training on Income Tax Knowledge for MSMEs is the one step to improve the entrepreneurs’ taxation ability, as the members of the UPK PPUKMP Pulo Gadung East Jakarta. This training was held on 17 - 25 January 2019. Training instructors are lecturers who have a knowledge, expertise, and experience in fostering students. The purpose of this training, especially for entrepreneurs is to improve their simple accounting skills and taxation administration and other aspects related to it. The training process begins with a preparation by analyzing training needs, formulating training objectives, preparing material and conducting training. The training is carried out by giving lectures, discussions, question and answer, and audio-visual presentation. The results of this training are expected to increase technical knowledge for entrepreneurs in understanding their tax obligations, namely how to fill SPT, especially income tax for MSMEs and tax administration that should be done.
Pandemi Covid 19: Pelatihan Pajak bagi UMKM Amelia Sandra; Rizka Indri Arfiant; Prima Apriwenni; Hanif Hanif
ACADEMICS IN ACTION Journal of Community Empowerment Vol 2, No 2 (2020)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/aia.v2i2.1299

Abstract

The Covid-19 Pandemic has made economic conditions in Indonesia, including MSME players,seriously worsened. The government has made many policies to ease the burden on MSMEs, one ofwhich is providing incentives in the field of taxation. There are still many MSME players who do nottake advantage of the incentives provided. The obstacles they face are the lack of socialization andtheir ignorance of using these facilities. For this reason, the community service team of Institut Bisnisdan Informatika Kwik Kian Gie collaborates with the OperBisnis organization to assist in introducingsimple accounting and utilizing tax incentives for MSMEs during the Covid-19 pandemic. The targetsin this activity are MSME entrepreneurs assisted by the non-profit organization OperBisnis, whofoster more than 50 UMKM entrepreneurs spread across Jabodetabek, Bandung, and Medan. Thesolution for MSMEs that have not done bookkeeping is expected to use a single entry system byrecording cash receipts and payments so that they can take advantage of government tax incentives.
PENGARUH PENGETAHUAN TENTANG PERATURAN PERPAJAKAN DAN MODERNISASI SISTEM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI USAHAWAN DI KECAMATAN PULO GADUNG Amelia Sandra
Jurnal Akuntansi Vol 6 No 1 (2017): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini membahas mengenai pengaruh pengetahuan tentang peraturan perpajakan dan modernisasi sistem pajak terhadap kepatuhan wajib pajak orang pribadi usahawan yang berada di Kecamatan Pulo Gadung. Kepatuhan pajak adalah keadaan dimana wajib pajak memenuhi semua kewajiban perpajakan dan melaksanakan hak perpajakannya. Faktor-faktor yang dianggap dapat mempengaruhi kepatuhan wajib pajak diantaranya pengetahuan wajib pajak dan modernisasi sistem pajak. Populasi penelitian  adalah wajib pajak orang pribadi usahawan di kecamatan Pulo Gadung. Data diperoleh dari hasil kuesioner pada 100 responden. Penelitian ini menggunakan Skala  Likert; SPSS 22; Uji Validitas; Uji Reliabilitas; Uji Asumsi Klasik; Uji F; Uji t ; Uji R2;. Hasil persamaan regresi linier berganda Y = 0,134 + 0,586 X1 + 0,243 X2. Faktor pengetahuan tentang peraturan perpajakan merupakan faktor yang paling dominan dengan persentase 45,8%. Hasil nilai sig uji f adalah 0,000 yang menunjukkan adanya nilai yang signifikan, maka model penelitian dapat digunakan. Kesimpulan dari penelitian ini adalah tingkat pengetahuan tentang peraturan perpajakan dan modernisasi sistem pajak berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi usahawan. Kata kunci : Pengetahuan tentang Peraturan Perpajakan, Modernisasi Sistem Pajak, dan Kepatuhan Wajib Pajak Orang Pribadi Usahawan.
PENGARUH JUMLAH PERUSAHAAN, JUMLAH PENDUDUK, DAN PDRB TERHADAP PENERIMAAN PAJAK REKLAME DI PROVINSI DKI JAKARTA TAHUN 2004-2015 Gusti Harmaji; Amelia Sandra
Jurnal Akuntansi Vol 9 No 1 (2020): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v9i1.653

Abstract

One of the efforts made by the DKI Jakarta Province government in maximizing local revenue is by optimize local tax revenue, especially advertisement tax. Advertisement tax is one of most important and potential components of local taxes for DKI Jakarta Province. Advertisement tax is tax on implementation of advertisement. Variables used in this study are amount of companies, population and GDP as independent variables and advertisement tax revenue as dependent variable. The purpose of this study is to find out if there is any influence of three independent variables to dependent variable. Data completion in this study uses documentation technique by collecting data from related institution. Data used in this study are data from 2004-2015. Analysis technique used is multiple linear regression analysis using Microsoft Excel 2013 software. The results of this research show that amount of companies have a value of P-value of 0,013117, the value is smaller than 0,05 (< 0,05), population has a value of P-value of 0,031598, the value is smaller than 0,05 (<0,05), and GDP has a value of P-value of 0,000369, the value is smaller than 0,05 (<0,05). The conclusion of this research shows that there is sufficient evidence that amount of companies, population and GDP have a positive influence on advertisement tax revenue in DKI Jakarta Province. Keywords: amount of companies, population, GDP, advertisement tax revenue
PENGARUH MOTIVASI WAJIB PAJAK DAN PERSEPSI KORUPSI TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING Stefanie; Amelia Sandra
Jurnal Akuntansi Vol 9 No 2 (2020): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v9i2.764

Abstract

The current condition tax compliance in Indonesia has not yet reached maximum results, as seen from the number of tax reports up to July 2019, equivalent to 67.2% of the 18.3 million registered taxpayers. Awareness data shows that only 11% are registered as taxpayers, only 5% report tax returns, and only 0.1% pay taxes. This is caused by the problem of lack of motivation and poor perception about tax money. This study aims to partially determine whether there is an influence of taxpayer motivation and perception of corruption on taxpayer awareness, is there influence of taxpayer motivation, perception of corruption and taxpayer awareness of taxpayer compliance, and whether taxpayer awareness is able to mediate taxpayer motivation and perception of corruption towards taxpayer compliance. This study uses the SPSS 25 program, so the method used is Non-Probability Sampling that is the sample chosen based on the researchers' judgment. The results of this study partially there is an influence of taxpayer motivation on awareness and compliance with positive direction, there is no effect of perception of corruption on awareness and compliance with negative and positive directions, there is influence of awareness of compliance with positive direction, and awareness of being unable to mediate the influence of taxpayer motivation and perception of corruption on compliance. Keywords: Motivation of Taxpayers, Corruption Perception, Taxpayer Awareness, Taxpayer Compliance. References: Agustiningsih, W. (2016). Pengaruh Penerapan E-Filing, Tingkat Pemahaman Perpajakan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak di KPP Pratama Yogyakarta. Nominal, V(4). Arismayani, I. N. L., & dkk. (2017). Pengaruh Modernisasi Sistem Administrasi Perpajakan, Motivasi Wajib Pajak, dan Tingkat Kepercayaan pada Pemerintah dan Hukum Terhadap Kepatuhan Wajib pajak. E-Journal S1 Ak Universitas Pendidikan Ganesha, Vol. 8(No. 2), 1–11. https://doi.org/10.1088/0741-3335/44/5A/327 Ghozali, Imam. (2016). Aplikasi Analisis Multivariate dengan Program SPSS. Semarang: Badan Penerbit Universitas Dipenogoro. Gunawan, Ce. (2018). MAHIR MENGUASAI SPSS (Mudah Mengolah Data Dengan IBM SPSS Statistic 25). Yogyakarta: DEEPUBLISH. Khasanah, S. N., & Novi Y., A. (2016). Pengaruh Pengetahuan Perpajakan, Modernisasi Sistem Administrasi Perpajakan, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Pada Kantor Wilayah Direktorat Jenderal Pajak Daerah Istimewa Yogyakarta Tahun 2013. Jurnal Profita, 8, 1–13. Machali, Dr. Imam. (2015). STATISTIK ITU MUDAH Menggunakan SPSS sebagai Alat Bantu Statistik. Yogyakarta: Lembaga Ladang Kata. Maryati, E. (2014). Pengaruh Sanksi Pajak, Motivasi dan Tingkat Pendidikan terhadap Kepatuhan Wajib Pajak (Studi Wilayah Kantor Pelayanan Pajak Pratama Bintan). 1–19. Pajak, T. E. P. D. J. (2016). Kesadaran Pajak. Putri, K. J., & Setiawan, P. E. (2017). Pengaruh Sanksi Perpajakan, Pelayanan Fiskus, Pengetahuan Dan Pemahaman Perpajakan, Kesadaran Perpajakan Terhadap Kepatuhan Wajib Pajak. Pengaruh Sanksi Perpajakan, Pelayanan Fiskus, Pengetahuan Dan Pemahaman Perpajakan, Kesadaran Perpajakan Terhadap Kepatuhan Wajib Pajak, 6(3), 136–148. Safitri, D., & Tambun, S. (2017). Pengaruh Kesadaran Wajib Pajak dan Persepsi Korupsi Pajak Terhadap Kepatuhan Wajib Pajak dengan Kepercayaan Masyarakat Sebagai Variabel Moderating. Journal of Chemical Information and Modeling, 2(9), 1689–1699. https://doi.org/10.1017/CBO9781107415324.004 Santoso, Singgih. (2018). Menguasai Statistik dengan SPSS 25. Jakarta: PT Elex Media Komputindo. Sasongko, Warso (2017). Korupsi. Yogyakarta: RELASI INTI MEDIA. Sekaran, Uma dan Bougie, Roger. (2017). Metode Penelitian untuk Bisnis Edisi 6-Buku 2. Jakarta: Salemba Empat. Setiyani, N. M., & dkk. (2018). Pengaruh Motivasi Wajib Pajak dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening (Pada Kantor Pelayanan Pajak Pratama Di Kota Semarang). Journal Of Accounting, 1–18. Sitorus, R. R., & Fauziyati, I. (2016). Pengaruh Lingkungan Kerja dan Motivasi Wajib Pajak terhadap Tingkat Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak sebagai Variable Intervening. Media Akuntansi Perpajakan, 1(2), 74–85. ­Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta Purnomo, Rochmat Aldy. (2016). Analisis Statistik Ekonomi dan Bisnis Dengan SPSS. Ponorogo: CV. WADE Group. Wibisono, A. F., & Kusuma N, Y. C. (2017). Analisis Persepsi Korupsi Pajak Dan Iklim Organisasi Terhadap Kepatuhan Wajib Pajak Orang Pribadi Karyawan. Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen, 4(2), 169–180. https://doi.org/10.32477/jrm.v4i2.257 Widiastuti, D., & dkk. (2013). Pengaruh Sosialisasi, Motibasi, dan Pemahaman Wajib Pajak Terhadap Kepatuhan Wajib Pajak (Studi Pada Pengusaha Kena Pajak di Kantor Pelayanan Pajak Pratama Malang Utara). Journal Perpajakan, 1–9. Wilda, F. (2015). Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus dan Sanksi Pajak Terhadap Kepatuhan WPOP Yang Melakukan Kegiatan Usaha dan Pekerjaan Bebas di Kota Padang. 1–22. and Social Science, Vol. 2, No. 10, p. 38–46.
PENGARUH CAPITAL INTENSITY, PROFITABILITAS, DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE Dicky Putra Lukito; Amelia Sandra
Jurnal Akuntansi Vol 10 No 2 (2021): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v10i2.803

Abstract

Taxes are the largest source of state revenue, which is IDR 1,786.4 trillion (82.5%) of the total state revenue of IDR 2,165.1 trillion which is used for public education, health, and infrastructure. However, state revenues experienced a deficit due to the unfulfilled realization of tax revenues. Tax is income for the state, but for companies, tax is a burden that must be paid which reduces the net profit generated. The purpose of this study was to determine the effect of capital intensity, profitability, and financial distress on Tax Avoidance. This study uses secondary data collection techniques with observations through www.idx.co.id, non-probability sampling technique with purposive sampling method. and the analytical method used is multiple linear regression analysis method using SPSS 25.0 program. The results of this study indicate that capital intensity has sufficient evidence of a positive effect on Tax Avoidance. profitability does not have enough evidence of a positive effect on Tax Avoidance. and financial distress does not have enough evidence of a positive effect on Tax Avoidance. Keywords: Tax avoidance, Capital intensity. Profitability, Financial distress References: , W. Y. (2014). Pengaruh Profitabilitas, Leverage, Dan Corporate Governance Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2009-2012). Jurnal Akuntansi, 2(3). Altman I Edward. (1968). Financial Ratios, Discriminant Analysis And The Prediction Of Corporate Bankruptcy. The Journal Of Finance, XXIII(4), 589–609. Andriyanto, H. N. (2015). Pengaruh return on assets, leverage, corporate governance, dan sales growth terhadap tax efficience pada perusahaan manufaktur yang terdaftar di BEI Tahun 2009-2012. Anwar, Mokhamad. (2019), Dasar-Dasar Manajemen Keuangan Perusahaan, Jakarta: Prenada Media. Budianti, S., & Curry, K. (2018). Pengaruh profitabilitas, likuiditas, dan capital intensity terhadap penghindaran pajak (Tax Avoidance). In Prosiding Seminar Nasional Cendekiawan (pp. 1205-1209). Bursa Efek Indonesia, diakses pada 20 Desember 2020, https://www.idx.co.id Cahyadi Putra, I., & Merkusiwati, N. (2016). Pengaruh Komisaris Independen, Leverage, Size Dan Capital intensity Ratio Pada Tax Avoidance. E-Jurnal Akuntansi, 17(1), 690-714. Dewi, N. L. P. P., & Noviari, N. (2016). Pengaruh ukuran perusahaan, leverage, profitabilitas dan corporate social responsibility terhadap penghindaran pajak (Tax Avoidance). Sumber, 1(166), 20. Dwiyanti, I. A. I., & Jati, I. K. (2019). Pengaruh Profitabilitas, Capital intensity, dan Inventory Intensity pada Penghindaran Pajak. E-Jurnal Akuntansi, 27(3), 2293-2321. Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2008). Long-run corporate Tax Avoidance. Accounting Review, 83(1), 61–82. Gamayuni, R.R., (2009). Berbagai Alternatif Model Prediksi Kebangkrutan. Jurnal Akuntansi dan Keuangan, 14(1), pp.75-89. Ghozali, Imam. (2016), Aplikasi Analisis Multivariate Dengan Program IBM SPSS 23, Edisi 8, Semarang: Badan Penerbit Universitas Diponegoro. Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of accounting and Economics, 50(2-3), 127-178. Hartoto, R. I. (2018). Pengaruh Financial distress, Corporate Governance dan Konservatisme Akuntansi terhadap Tax Avoidance (Studi Empiris pada Perusahaan Perbankan yang Listing di BEI tahun 2015-2017). Hidayat, A. T., & Fitria, E. F. (2018). Pengaruh Capital intensity, Inventory Intensity, Profitabilitas dan Leverage Terhadap Agresivitas Pajak. Eksis: Jurnal Riset Ekonomi dan Bisnis, 13(2), 157-168. Ikatan Akuntansi Indonesia. 2011. PSAK 16 (Revisi 2011) : Aset Tetap. Jakarta : IAI Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360. Kasmir. (2016), Pengantar Manajemen Keuangan: Edisi Kedua, Jakarta:Prenada Media Group Kholmi, M. (2010). Akuntabilitas dalam perspektif teori agensi. Journal of Innovation in Business and Economics, 2(02). Kurniasih, T., & Sari, M. M. R. (2013). Pengaruh return on assets, leverage, corporate governance, ukuran perusahaan dan kompensasi rugi fiskal pada Tax Avoidance. Buletin Studi Ekonomi. Meilia, P., & Adnan, A. (2017). Pengaruh Financial distress, Karakteristik Eksekutif, Dan Kompensasi Eksekutif Terhadap Tax Avoidance Pada Perusahaan Jakarta Islamic Index. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 2(4), 84-92. Morris, R. D. (1987). Signalling, agency theory and accounting policy choice. Accounting and business Research, 18(69), 47-56. Nugroho, L., & Anisa, N. (2018). Pengaruh Manajemen Bank Induk, Kualitas Aset, dan Efisiensi terhadap Stabilitas Bank Syariah di Indonesia (Periode Tahun 2013-2017). Inovbiz: Jurnal Inovasi Bisnis, 6(2), 114- 122. Oktamawati, M. (2017). Pengaruh karakter eksekutif, komite audit, ukuran perusahaan, leverage, pertumbuhan penjualan, dan profitabilitas terhadap Tax Avoidance. Jurnal Akuntansi Bisnis, 15(1), 23-40. Putri, V. R., & Putra, B. I. (2017). Pengaruh Leverage, Profitability, Ukuran Perusahaan Dan Proporsi Kepemilikan Institusional Terhadap Tax Avoidance. Jurnal Manajemen Dayasaing, 19(1), 1-11. Rani, P. (2017). Pengaruh Ukuran Perusahaan, Financial distress, Komite Audit, Dan Komisaris Independen Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2012-2016). Jurnal akuntansi dan keuangan, 6(2), 221-241. Ratnawati, Juli, & Retno Indah Hernawati. (2016), Dasar-Dasar Perpajakan, Yogyakarta: Deepublish Republik Indonesia. 2007. Undang-Undang Republik Indonesia Nomor 28 Tahun 2007 Tentang Perubahan Atas Undang-Undang Nomor 6 Tahun 1983 Tentang Ketentuan Umum dan Tata Cara Perpajakan. Lembaran RI Tahun 2007, No. 28. Sekretariat Negara. Jakarta Republik Indonesia. 2008. Undang-Undang Indonesia Nomor 36 Tahun 2008 Tentang Perubahan Atas Undang- Undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan. Lembaran Negara Republik Indonesia, No. 133. Sekretariat Negara. Jakarta Republik Indonesia. 2009. Undang-Undang Indonesia Nomor 16 Tahun 2009 Tentang Penetapan Perpu 5-2008 Tentang Perubahan Keempat UU 6-1983 Tentang Ketentuan Umum Dan Tata Cara Perpajakan Menjadi UU. Lembaran Negara Republik Indonesia, No. 211. Sekretariat Negara. Jakarta Republik Indonesia. 2019. APBN 2019 https://www.kemenkeu.go.id/apbn2019 Richardson, G., Taylor, G., & Lanis, R. (2015). The impact of financial distress on corporate Tax Avoidance spanning the global financial crisis: Evidence from Australia. Economic Modelling, 44, 44-53. Rosa Dewinta, I., & Ery Setiawan, P. (2016). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 14(3), 1584–1615. Schindler, Pamela S. dan Donald R. Cooper. (2014), Business Research Methods, 12th Ed, Singapore: Mc Graw Hill Education.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI TINDAKAN WAJIB PAJAK MELAKUKAN PENGGELAPAN PAJAK Hansen Nehemia Effendi; Amelia Sandra
Jurnal Akuntansi Vol 11 No 1 (2022): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v11i1.798

Abstract

Tax evasion is still common, especially aimed at business taxpayers. They think paying taxes can reduce their business income. Tax evasion is an effort to ease the tax burden by violating the tax evasion law so that the target of state treasury revenue may also be reduced. This study aims to analyze the factors (Tax Knowledge, Tax Justice and Tax Sanctions) that influence taxpayers' perceptions of tax evasion. Case study on individual entrepreneur taxpayers in Harapan Indah City, Bekasi. The object of this research is the individual entrepreneur taxpayer who is in Harapan Indah City, Bekasi. The data of this study were obtained from the results of questionnaires distributed to 50 respondents. The analytical technique used in this research is multiple linear regression analysis, with classical assumption test, t test and also F test. It can be concluded that there is sufficient evidence that Tax Knowledge and Tax Sanctions affect tax evasion, and there is not enough evidence that Tax Justice effect on tax evasion. Keywords: Tax Knowledge, Tax Justice, Tax Sanctions, Tax Evasion. References: Averti, A. R., & Suryaputri, R. V. (2018). Pengaruh Keadilan Perpajakan, Sistem Perpajakan, Diskriminasi Perpajakan, Kepatuhan Wajib Pajak Terhadap Penggelapan Pajak. Jurnal Akuntansi Trisakti Volume. 5, 109-122. Cooper, D., & Schindler, P. (2014). Business Research Methods. Singapore: McGraw-Hill/Irwin. Dewi, N. K., & Merkusiwati, N. K. (2017). Faktor-Faktor Yang Memperngaruhi Persepsi Wajib Pajak. E-Jurnal Akuntansi Universitas Udayana Vol.18.3., 2534-2564. Ervana , O. N. (2019). Pengaruh Pemeriksaan Pajak, Keadilan Pajak dan Tarif Pajak Terhadap Etika Penggelapan Pajak (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Klaten). Jurnal Akuntansi Pajak Dewantara VOL.1 NO.1. Felicia , I., & Erawati, T. (2017). Pengaruh Sistem Perpajakan, Sanksi Perpajakan, dan Tarif Pajak, Terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak (Studi Kasus di Daerah Istimewa Yogyakarta). Jurnal Kajian Bisnis Vol. 25, No. 2, 226-234. Ghozali, P. I. (2018). Aplikasi Analisis Multivariete. Semarang: Badan Penerbit Universitas Diponegoro. Husein, U. (2019). Metode Riset Manajemen Perusahaan. Jakarta: PT. Gramedia Pustaka Utama. Kadir, A., Nurdin, D., & Adam, P. R. (2017, Oktober). PENGARUH KUALITAS PELAYANAN PEMAHAMAN PERATURAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIN PAJAK DAERAH DI KABUPATEN TOJO UNA-UNA. e Jurnal Katalogis, 5(10), 143. Kadir, A., Nurdin, D., & Adam, R. (2017). Pengaruh Kualitas Pelayanan Pemahaman Peraturan Perpajakan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Daerah di Kabupaten Tojo Una-Una. e Jurnal Katalogis, Volume 5 Nomor 10,, 140-146. KBBI. (2020). Arti Keadilan/adil. Diambil kembali dari kbbi.web.id KBBI. (2020). Arti Kuesioner. Diambil kembali dari kbbi.web.id KBBI. (2020). Arti pengetahuan. Diambil kembali dari kbbi.web.id Kemenkeu. (2019, Oktober). Pokok-Pokok APBN 2020 Akselerasi Daya Saing Melalui Inovasi dan Penguatan Kualitas Sumber Daya Manusia. Diambil kembali dari www.kemenkeu.go.id Kurniawati, M., & Toly, A. A. (2014). ANALISIS KEADILAN PAJAK, BIAYA KEPATUHAN, DAN TARIF PAJAK TERHADAP PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK DI SURABAYA BARAT. TAX & ACCOUNTING REVIEW, 4(2), 4-10. Maghfiroh, D., & Fajarwati, D. (2016). Persepsi Wajib Pajak Mengennai Pengaruh Keadilan, Sistem Perpajakan dan Sanksi Perpajakan Terhadap Penggelapan Pajak. JRAK.Vol.7, 39-55. Mardiasmo. (2019). Perpajakan. Penerbit Andi. Ma'ruf, M., & Mustikasari, E. (2018 ). Pengaruh Persepsi Wajib Pajak Orang Pribadi Pekerjaan Bebas Atas Tax Rate dan Penalty Rate Terhadap Tax Evasion (Studi Empiris: KPP Mulyorejo). Berkala Akuntansi dan Keuangan Indonesia 1, 50-62. Meidita , C., & Ngadiman. (2020). Persepsi Wajib Pajak Orang Pribadi di Jakarta Terhadap Penggelapan Pajak (Tax Evasion). Jurnal Multiparadigma Akuntansi Tarumanagara / Vol.2 Edisi April 2020, 936-943. Pajak. (2019). Laporan Kinerja Direktorat Jendaral Pajak 2019. Diambil kembali dari www.pajak.go.id Pratiwi, E., & Prabowo, R. (2019). Keadilan dan Diskriminasi Pajak Terhadap Penggelapan Pajak. AFRE Accounting and Financial Review, 8-15. Putri, H. (2017). Pengaruh Sistem Perpajakan, Diskriminasi, Kepatuhan dan Pengetahuan Perpajakan Terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak. JOM Fekon, Vol. 4 No.1, 2045-2059. Sari, A. A. (2018). SANKSI ADMINISTRASI BAGI WAJIB PAJAK PAJAK PENGHASILAN ORANG PRIBADI DI KOTA PADANG. SOUMATERA LAW REVIEW, 1(2), 241-242. Sugiyono. (2017). Metode Peneltian Kuantitatif Kualitatif Dan R & D. Bandung: Alfabeta Bandung. Tim Edukasi Direktorat Jendral Pajak. (2016). Materi Terbuka Kesadaran Pajak Untuk Perguruan Tinggi. Jakarta: Tim Edukasi Perpajakan Direktorat Jendral Pajak. Waluyo, Irawan, & Ilyas B. (2000). Perpajakan Indonesia. Jakarta: Salemba Empat. Widjaja, P. N., Lambey, L., & Walandouw, S. K. (2017). Pengaruh Diskriminasi dan Pemeriksaan PajakK Terhadap Persepsi Wajib Pajak Orang Pribadi Mengenai Penggelapan Pajak di Kota Bitung (Studi Kasus Pada WPOP yang ditemui di KPP Pratama Bitung). Jurnal Riset Akuntansi Going Concern 12(2), 541-552. winarsih, E. (2018). Pengaruh Sistem Perpajakan, Kualitas Pelayanan dan Terdeteksinya Kecurangan Terhadap Penggelapan Pajak (Studi Pada Kantor Pelayanan Pajak Pratama Makassar Selatan). Jurnal Ilmiah Akuntansi vol 1. no 1, 55-69.
PENGARUH UKURAN PERUSAHAAN, METODE AKUNTANSI, DAN STRUKTUR KEPEMILIKAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2013 Edeline Edeline; Amelia Sandra
Jurnal Bina Akuntansi Vol 5 No 2 (2018): Jurnal Bina Akuntansi Vol.5 No.2 Juli 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (785.248 KB) | DOI: 10.52859/jba.v5i2.9

Abstract

Tax is one source of country’s revenue comes from the people. Efforts in this country instead of optimizing revenues is not without obstacles. The main obstacle in the context of state income tax in this sector is tax avoidance. The purpose of this research is to examine if firm size, accounting method, and ownership structure have an influence on tax avoidance in manufacturing companies listed in Indonesia Stock Exchange in period 2010-2013. This study uses observational methods on secondary data which obtained from the annual financial report and audited financial statements of companies. This study uses 27 manufacturing companies that listed in Indonesian Stock Exchange as a sample. This research uses purposive sampling method for sampling method. The analytical method used is Structural Equation Modelling (SEM) using a variance-based Partial Least Square (PLS). The results showed that firm size has a value of T-statistic for 2.521 where the value is greater than 1.96, accounting method has a value of T-statistic for 4.015 where the value is greater than 1.96, and ownership structure has a value of T-statistic for 1.759 where the value is smaller than 1.96. From the results of this study concluded that firm size and the accounting method have influence on tax avoidance. While the ownership structure found no effect on tax avoidance.
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI USAHAWAN DI ITC CEMPAKA MAS JAKARTA Andri Andri; Amelia Sandra
Jurnal Bina Akuntansi Vol 4 No 2 (2017): Jurnal Bina Akuntansi Vol.4 No.2 Juli 2017
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4433.383 KB) | DOI: 10.52859/jba.v4i2.29

Abstract

Tax is one of the largest nation’s country. To achieve the target of state revenue from the taxation sector, the Directorate General of Taxation takes steps in the framework of sustainable tax reform including tax reform reform in the field of policy and reform in the field of tax administration. So the tax reform creates a healthy and competitive tax system in encouraging Taxpayers to fulfill the rights and obligations of taxation. This study discusses the influence of modernization of tax administration system on taxpayer compliance of entrepreneurs in itc cempaka mas jakarta. Sampling technique used is non probability sampling with purposive sampling method and obtained data of 100 respondents from taxpayers compliance of entrepreneur in itc cempaka mas jakarta. Data analysis techniques and hypothesis testing to check each variable is done by descriptive statistical test, pooling test, classical assumption test, multiple regression analysis test, F test and t test using program SPSS 23. Based on the tests that have been done, it can be concluded that the modernization of tax administration system has an influence on the compliance of individual taxpayers.
Co-Authors Andri Andri Ari Hadi Prasetyo Armi Bakar Brastoro Brastoro Dicky Putra Lukito Edeline Edeline Gusti Harmaji Hanif Hanif Hansen Nehemia Effendi Jessica Chrysilla Manuel Lorens Martha Ayerza Esra Nurlela Nurlela Prima Apriwenni Reyska Nathanael Rizka Indri Arfiant Rizka Indri Arfianti Skolastika Alva Adventia Indaryanti Stefanie Wi Rita Widya Yustina Triyani