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All Journal Jurnal Akuntansi dan Perpajakan Jurnal GeoEkonomi wacana equiliberium (jurnal pemikiran penelitian ekonomi) Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)
Pujo Gunarso
Universitas Merdeka Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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ANALISIS PENGARUH KESADARAN WAJIB PAJAK DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA MALANG SELATAN Yessica Tanilasari; Pujo Gunarso
Jurnal Akuntansi dan Perpajakan Vol 3, No 1 (2017): March 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v3i1.1324

Abstract

This research aimed to analyze the influence of taxpayers awareness and the quality service tax authorities on individual tax compliance. This research was conducted on Kantor Pelayanan Pajak Pratama Malang Selatan. The population in this research was a non employees individual taxpayers of Kantor Pelayanan Pajak Pratama Malang Selatan. Samples were taken by convenience sampling method, with a total sample of 100 respondents. Methods of data collection carried out using questionnaires. This research using validity and reliability test, and multiple linear regression analysis. The analysis showed that the taxpayer Awareness positive effect on compliance of individual taxpayers. This meant that the higher the level of awareness taxpayer individual taxpayer compliance will also increase. Quality of service fiscus positive effect on compliance of individual taxpayers. This meant that the quality of service that increases the tax authorities, the compliance of individual taxpayers also will increase. Awareness of taxpayers and service quality fiscus positive effect on compliance of individual taxpayers. This meant that an individual taxpayer compliance can be achieved with the existence of two variables: the awareness of taxpayers and the quality of service tax authorities. DOI: https://doi.org/10.26905/ap.v3i1.1324
Pengaruh Ukuran Perusahaan, Profitabilitas Dan Sales Growth Terhadap Penghindaran Pajak (Studi Empiris Perusahaan LQ45 Bursa Efeek Indonesia Periode 2017-2019) Theresia Magdalena; Pujo Gunarso; Ani Rustia Dewi
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 10 No 01 (2022): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2022
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.10.01.54-63

Abstract

Penelitian bertujuan menganalisis pengaruh ukuran perusahaan, profitabilitas dan sales growth terhadap penghindaran pajak pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia. Populasi perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia selama periode pengamatan tahun 2017-2019. Sampel menggunakan Teknik purposive sampling, jumlah perusahaan yang dijadikan sampel 24 perusahaan. Sumber data diperoleh dari website Bursa Efek Indonesia. Pengujian hipotesis menggunakan analisis regresi berganda, teknik analisis data menggunakan uji asumsi klasik yaitu uji normalitas residual, uji multikolonieritas, uji autokorelasi, dan uji heteroskedastisitas. Hasil penelitian menjelaskan ukuran perusahaan berpengaruh positif terhadap penghindaran pajak, profitabiltas berpengaruh negatif terhadap penghindaran pajak dan sales growth tidak berpengaruh terhadap penghindaran pajak.
Pengaruh tax avoidance, leverage, dan ukuran perusahaan terhadap kinerja perusahaan Margareta Fitriani; Pujo Gunarso; Any Rustia Dewi
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 2 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i2.10176

Abstract

Company performance is an achievement attained by the company during a specific time period that reflects the company's level of soundness. Company performance can be used as a measuring tool in assessing business success, as well as a factor in future decision making and planning. The study's goal is to examine the impact of tax avoidance, leverage, and company size on company performance. Purposive sampling was used in this study, which was conducted at a food and beverage company. According to the findings of this study, tax evasion has a negative impact on company performance. Leverage has a positive impact on business performance. The size of a company has a negative impact on its performance
Pengaruh ukuran perusahaan, profitabilitas, kebijakan utang, likuiditas, dan struktur modal terhadap nilai perusahaan Epi Meyorga; Pujo Gunarso; Any Rustia Dewi
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 6, No 1 (2024): February 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v6i1.11986

Abstract

This research aims to analyze the influence of size, profitability, debt policy and capital structure on company value. The population in this study was 55 companies, the sampling technique used purposive sampling, resulting in a total sample of 13 companies during the 2020 - 2022 period. The data analysis technique used multiple regression analysis. The results of the analysis show that company size has a significant effect on company value. Profitability, debt policy, liquidity and capital structure have no effect on company value.  
PENGARUH PENGETAHUAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA PELAKU USAHA ONLINE Pujo Gunarso; Any Any Rustia Dewi; Veronica Natasya Maheswari
Jurnal GeoEkonomi Vol. 15 No. 2 (2024): (In-Press)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i2.521

Abstract

The aim of this research is to determine the influence of tax knowledge and awareness on taxpayer compliance by online business actors. This research targets the field of taxation, specifically the influence of taxpayer knowledge and awareness on tax compliance by online business actors. The data used in this research is primary data obtained by distributing questionnaires to 60 respondents to the National Online Business in 2022. The sampling technique used simple random sampling. The data analysis technique used was multiple regression analysis using the SPSS version 25 program. The research results showed that tax knowledge had no effect on Taxpayer compliance with online economic business actors. Taxpayer awareness has a positive and significant effect on taxpayer compliance with online business actors. Keywords: Knowledge, Taxpayer Awareness, Online Business Taxpayer Compliance
Co-Authors Ani Rustia Dewi Any Any Rustia Dewi Any Rustia Dewi Any Rustia Dewi Epi Meyorga Margareta Fitriani Theresia Magdalena Veronica Natasya Maheswari Yessica Tanilasari