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Pengaruh Kualitas Pelayanan dan Sanksi Perpajakan Yang Diberikan Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Kantor Pelayanan Pajak (KPP) Pratama Padang Satu) Ingra Sovita; Aulia Ramadhani Hayati
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 21 No 2 (2019): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

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This study aims to determine the effect of Service Quality and Tax Sanctions given by the Fiscal Authority on the Compliance of Individual Taxpayers (Case Study of the Pratama Tax Service Office in Padang Satu. This study uses an independent variable (X) including Service Quality of Fiscal (X1), Sanctions Taxation (X2) and the dependent variable (Y), namely Personal Taxpayer Compliance The population in this study were all individual taxpayers at the Pratama Padang Satu Tax Service Office (176.240). The results obtained from this study indicate variable Service Quality with Determination R2 value of Adjusted R2 of 0.786 or 78.6% which affects the compliance of Taxpayers while the remaining 21.4% is influenced by other variables not examined in this study. In fact, the Fiscal Service Quality variable has a positive and significant effect on Taxpayer Compliance with a significant value (0.039), while the Tax Sanction variable has a positive and significant effect on Taxpayer Compliance with a significant value (0.023). Service Quality Variables and Tax Sanctions that are given Simultaneous Fiscus have a positive influence on the Compliance of Individual Taxpayers, showing a calculated f value of 48,845 with a significance level of 0.000 <0.05

Analisis Efektifitas dan Efisiensi Pajak Daerah, Retribusi Daerah dan Kontribusinya Terhadap Pendapatan Asli Daerah Kota Bukittinggi Yenni Del Rosa; Ingra Sovita; Mohammad Abdilla
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 22 No 2 (2020): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v22i2.141

ABSTRACT The purpose of this study was to determine the effectiveness and efficiency ratios of local taxation, local user fees and the ratio of their contribution to the PAD of Bukittinggi in 2014 - 2018. The research data were time series data (secondary data) collected through library research and analyzed using quantitative descriptive analysis. The results showed the ratio of the effectiveness of the average local tax and the ratio of the average efficiency of the local tax of Bukittinggi 98.86% (classified as effective and efficient). The ratio of the effectiveness of the average regional retribution and the ratio of the average efficiency of the regional levy of the city of Bukittinggi 108.91% (classified as very effective and very efficient). The ratio of the average contribution of local taxes to the Bukittinggi municipal PAD 42.58% (quite good) and the ratio of the average contribution of the regional levies to the Bukittinggi city PAD 28.10% (classified as moderate). ABSTRAK Tujuan penelitian untuk mengetahui rasio efektifitas dan rasio efisiensi pajak daerah, retribusi daerah dan rasio kontribusinya terhadap PAD kota Bukittinggi tahun 2014 – 2018. Data penelitian berupa data time series (data sekunder) dikumpulkan melalui library research dan dianalisis menggunakan analisis deskriptif kuantitatif. Hasil penelitian menunjukkan rasio efektifitas rata-rata pajak daerah dan rasio efisiensi rata-rata pajak daerah kota Bukittinggi 98.86% (kategori efektif dan efisien). Rasio efektifitas rata-rata retribusi daerah dan rasio efisiensi rata-rata retribusi daerah kota Bukittinggi 108.91% (tergolong sangat efektif dan sangat efisien). Rasio kontribusi rata-rata pajak daerah terhadap PAD kota Bukittinggi 42.58% (cukup baik) dan rasio kontribusi rata-rata retribusi daerah terhadap PAD kota Bukittinggi 28.10% (sedang).

Penerapan Green Accounting Terhadap Profitabilitas Perusahaan Makanan dan Minuman di Bursa Efek Indonesia (BEI) Tahun 2015 – 2019 Murniati Murniati; Ingra Sovita
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 23 No 1 (2021): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v23i1.208

This study aims to examine the effect of green accounting on profitability. The independent variables in this study are environmental performance and environmental disclosure, the dependent variable is profitability which is measured using the Return on Assets (ROA) ratio. The study population was mining companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sample selection using purposive sampling method and obtained a total sample of 17 companies. Hypothesis testing uses multiple regression analysis. Data analysis using the IBM SPSS Statistics 23 application. The results showed that environmental performance had no effect on ROA with a significance value of 0.489> 0.05, while environmental disclosure had a negative effect on ROA with a significance value of 0.005 <0.05. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh green accounting terhadap profitabilitas. Variabel independen dalam penelitian ini adalah kinerja lingkungan dan pengungkapan lingkungan, variabel dependen adalah profitabilitas yang diukur menggunakan rasio Return on Assets (ROA). Populasi penelitian adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015-2019. Pemilihan sampel menggunakan metode purposive sampling dan diperoleh jumlah sampel sebanyak 17 perusahaan. Pengujian hipotesis menggunakan analisis regresi berganda. Analisis data menggunakan aplikasi IBM SPSS Statistics 23. Hasil penelitian menunjukkan bahwa kinerja lingkungan tidak berpengaruh terhadap ROA dengan nilai signifikansi sebesar 0,489 > 0,05, sedangkan pengungkapan lingkungan berpengaruh negatif terhadap ROA dengan nilai signifikansi sebesar 0,005 < 0,05.

Pengaruh Intensitas Modal dan Profitabilitas terhadap Praktik Penghindaran Pajak (Tax Avoidance) Murniati Murniati; Ingra Sovita
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 24 No 1 (2022): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v24i1.404

This study aims to determine the Effect of Capital Intensity and Profitability on Tax Avoidance Practices in Food and Beverage Sector Industrial Companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2019 period. Based on the sample criteria, which have been determined, the research sample obtained is 75 samples (15 companies x last 5 years), sampling using purposive sampling method, Statistical analysis tool used to prove the hypothesis in this study is Multiple Linear Regression. Based on the partial hypothesis test (t test) shows that the capital intensity variable has no significant effect on tax avoidance. While profitability has a negative and significant effect on tax avoidance ABSTRAK Penelitian ini bertujuan untuk mengetahui Pengaruh Intensitas Modal dan Profitabilitas Terhadap Praktik Penghindaran Pajak pada Perusahaan Industri Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2015-2019. Berdasarkan kriteria sampel yang telah ditentukan maka sampel penelitian yang diperoleh adalah 75 sampel (15 perusahaan x 5 tahun terakhir), pengambilan sampel menggunakan metode purposive sampling, Alat analisis statistik yang digunakan untuk membuktikan hipotesis dalam penelitian ini adalah Regresi Linier Berganda.Berdasarkan uji hipotesis secara parsial (uji t) menunjukkan bahwa variabel intensitas modal tidak berpengaruh signifikan terhadap penghindaran pajak. Sedangkan profitabilitas berpengaruh negatif dan signifikan terhadap penghindaran pajak

Pengaruh Perencanaan Pajak, Ukuran Perusahaan dan Financial Distress Terhadap Nilai Perusahaan Ingra Sovita; Novita Sari
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 24 No 2 (2022): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v24i2.586

This study aims to determine the effect of tax planning, firm size and financial distress on firm value. The type of research that will be used is associative-quantitative research. The population in this study is 80 manufacturing companies in the basic and chemical industrial sectors. The sampling method used was purposive sampling method, so that 26 sample companies were obtained for 5 years of observation (2016-2020) with 128 observations. The research data was obtained from the Indonesia Stock Exchange website. The data analysis technique used is descriptive statistical analysis, multiple linear regression analysis and hypothesis testing. The results of this study partially show that only company size has a positive and significant effect on firm value, while tax planning and financial distress have a positive and insignificant effect on firm value. Based on the F test, it can be concluded that tax planning, company size and financial distress on firm value are 32.2% while the remaining 0.678 or 67.8% are influenced by variables outside the study. Which means that tax planning, company size and financial distress simultaneously affect the value of the company. The results of the study that simultaneously tax planning, company size and financial distress have a simultaneous effect on firm value Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh perencanaan pajak, ukuran perusahaan dan financial distress terhadap nilai perusahaan. Jenis penelitian yang akan digunakan adalah penelitian asosiatif-kuantitatif. Populasi dalam penelitian adalah sebanyak 80 perusahaan manufaktur sektor industri dasar dan kimia . Metode pengambilan sampel yang digunakan adalah metode purposive sampling, sehingga diperoleh 26 perusahaan sampel untuk 5 tahun pengamatan (2016-2020) dengan 128 observasi pengamatan. Data penelitian diperoleh dari website Bursa Efek Indonesia. Teknik analisis data yang dilakukan adalah analisis statistic deskriptif, analisis regresi linear berganda dan pengujian hipotesis. Hasil penelitian ini secara parsial menunjukan hanya ukuran perusahaan yang berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan perencanaan pajak dan financial distress berpengaruh positif dan tidak signifikan terhadap nilai perusahaan. Berdasarkan Uji F dapat disimpulkan bahwa perencanaan pajak, ukuran perusahaan dan financial distress terhadap nilai perusahaan sebesar 32.2% sedangkan sisanya sebesar 0.678 atau 67.8% dipengaruhi oleh variabel diluar penelitian. Yang berarti perencanaan pajak, ukuran perusahaan dan financial distress berpengaruh secara simultan terhadap nilai perusahaan. Hasil penelitian secara simultan perencanaan pajak, ukuran perusahaan dan financial distress berpengaruh secara simultan terhadap nilai perusahaan

Pengaruh Sanksi dan Penertiban Pajak Kendaraan Bermotor terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Padang Ingra Sovita; Enny Arita; Sariwita Septiani Sanur
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 25 No 1 (2023): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v25i1.744

This study aims to determine the effect of tax sanctions and control of motorized vehicle taxes on the compliance of motorized vehicle taxpayers at the SAMSAT of Padang City. The type research used is quantitative method. The data analysis technique used for this research is multiple linear regression analysis. The number of respondents in this study amounted to 400 respondents in 2021. The research uses secondary data. The result of this study indicate that the motor vehicle tax sanction has no effect on the compliance of motorized vehicle taxpayers in the city of Padang, while the regulation of motorized vehicle taxes affects the compliance of motorized vehicle taxpayers in the city of Padang. This can be seen form the results of the motor vehicle tax sanction whit a t-count value of -1.994 which is smaller than the t-table 1.971 whit a significant level of 0.047 which is less than 0.05, while the result of controlling motor vehicle taxes whit a t-count value of 2.712 is greater than t-table 1.971 with a significant level of 0.007 less than 0.05 ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh sanksi dan penertiban Pajak Kendaraan Bermotor terhadap kepatuhan Wajib Pajak kendaraan bermotor pada SAMSAT Kota Padang. Jenis penelitian yang digunakan adalah metode kuantitatif. Teknik analisis data yang digunakan untuk penelitian ini merupakan analisis regresi linear berganda. Jumlah sampel responden dalam penelitian ini berjumlah 400 respoden tahun 2021. Penelitian ini menggunakan data sekunder. Hasil penelitian ini menunjukan sanksi pajak kendaraan bermotor tidak berpengaruh terhadap kepatuhan Wajib Pajak kendaraan bermotor di kota Padang, sedangkan penertiban pajak kendaraan bermotor berpengeruh terhadap kepatuhan Wajib Pajak kendaraan bermotor di Kota Padang. Hal ini terlihat dari hasil sanksi pajak kendaraan bermotor dengan nilai t-hitung -1.994 lebih kecil dari t-tabel 1.971 dengan tingkat signifikan 0.047 lebih kecil dari 0.05, dan hasil penertiban pajak kendaraan bermotor dengan nilai t-hitung 2.712 lebih besar dari t-tabel 1.971 dengan tingkat signifikan 0.007 lebih kecil dari 0.05

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