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All Journal Krisna: Kumpulan Riset Akuntansi Diponegoro Journal of Accounting Jurnal STIE Semarang (Edisi Elektronik) Jurnal Edueco International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Pasopati : Pengabdian Masyarakat dan Inovasi Pengembangan Teknologi Jurnal Ekonomika dan Bisnis Journal of Trends Economics and Accounting Research Jurnal Ekonomika dan Bisnis
Alfita Rakhmayani
Universitas Diponegoro
Aerospace Engineering Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Journal : Jurnal Edueco

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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP TARIF PAJAK EFEKTIF (Studi Kasus pada Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022) Amanda, Nabila; Rakhmayani, Alfita
Jurnal Edueco Vol. 7 No. 1 (2024): Juni
Publisher : Prodi Pendidikan Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/edueco.v7i1.203

Abstract

Taxes are one of the biggest contributions for the country. Therefore, the government tries to maximize tax revenue to finance the country's development needs. However, this is contrary to the company's objectives, which want the company's effective tax rate to decrease further away from the statutory tax rate. This research aims to know the effect of firm size, profitability, and leverage on effective tax rate. The sample selection used a purposive sampling technique and obtained 52 samples. Data analysis using multiple linear regression analysis with the IBM SPSS version 26 program. The research results show that firm size has a positive effect on the effective tax rate, profitability and leverage have a negative effect on the effective tax rate. Simultaneously company size, profitability and leverage influence the effective tax rate.
Pengaruh Keadilan, Kepatuhan, Pemeriksaan, Sistem dan Diskriminasi Perpajakan Terhadap Wajib Pajak Mengenai Penggelapan Pajak Yusufin, Heiqal Bagas; Rakhmayani, Alfita
Jurnal Edueco Vol. 7 No. 1 (2024): Juni
Publisher : Prodi Pendidikan Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/edueco.v7i1.210

Abstract

This research aims to analyze Tax Justice, Tax Compliance, Tax Audit, Tax System and Tax Discrimination against Tax Evasion. The population in this study are individual taxpayers registered at PT. Pelindo Regional 2 Tanjung Priok. The sample for this research is individual taxpayers registered at PT. Pelindo Regional 2 Tanjung Priok. This research used the Slovin method and obtained a sample of 100 people. Data collection was carried out using a questionnaire method distributed to respondents and processed using SPSS version 26. Based on the results of the analysis, it shows that tax justice, tax inspection and tax discrimination have no effect on tax evasion, while tax compliance and the tax system have an effect on tax evasion.
Co-Authors Amanda, Nabila An'im Kafabih Apip Apip Bella Verina Cornelia Dwi Okto Imtichana Eiffeliena Nur’aini Fisikaningputri Purwienanti FAISAL Maya Aresteria Neli Hajar Rufi' Ayu Setyoningrum Sudarno Sudarno Utami, Yunita Lisnaningtyas Yunita Lisnaningtyas Utami Yusufin, Heiqal Bagas