Article Per Year (5 Year)
p-Index From 2018 - 2023
1.532
P-Index
This Author published in this journals
All Journal Economics and Business Solutions Journal SOLUSI Jurnal ABM Mengabdi Jurnal Pengabdian Mandiri
Febrina Nafasati Prihantini
Universitas Semarang
Humanities Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Economics and Business Solutions Journal

 1 
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE ON TAX AVOIDANCE WITH GENDER AS MODERATING VARIABLE IN MINING COMPANIES Friska Luxmawati; Febrina Nafasati Prihantini
Economics and Business Solutions Journal Vol 4, No 1 (2020): Economics & Business Solutions Journal
Publisher : Economics Faculty, Semarang University (USM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.166 KB) | DOI: 10.26623/ebsj.v4i1.2242

Abstract

This study aims to determine the effect of Corporate Social Responsibility (CSR) disclosure on tax avoidance in Indonesia and also to determine the relationship between Corporate Social Responsibility (CSR) disclosure on tax avoidance with gender as the moderating variable. This study was conducted in 19 mining companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2017 period using secondary data. Samples were selected using purposive sampling method with the total of 38 observations. Data analysis in this study uses simple regression analysis and Moderated Regression Analysis (MRA) with independent variable of Corporate Social Responsibility (CSR), dependent variable of tax avoidance, and moderating variable of gender. The results showed that Corporate Social Responsibility (CSR) had no effect on tax avoidance. Gender is able to moderate the effect of Corporate Social Responsibility (CSR) on tax avoidance
TAX ADMINISTRATION TECHNOLOGY AND TAXPAYER COMPLIANCE Lorensia Octaviani Winoto; Dian Indu Dewi; Febrina Nafasati Prihantini
Economics and Business Solutions Journal Vol 6, No 1 (2022): Economics & Business Solutions Journal
Publisher : Economics Faculty, Semarang University (USM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v6i1.5072

Abstract

The government, specifically the Directorate General of Taxes, applies technology in the administration of taxation to facilitate the public in reporting taxes. E-registration, e-billing, and e-filling have become a form of application of tax administration technology. The application of this technology is expected to help while improving taxpayer compliance in reporting taxes owed.This research is quantitative research using primary data. Respondents are private taxpayers who have a Taxpayer Identification Number (NPWP) and are registered with KPP Pratama Semarang Selatam and KPP Semarang Tengah Satu. Analysis of research data using multiple linear regression methods with the statistic tool of the SPSS program version 23.Statistical test results show there are no constraints in the classical assumption test. The results of hypothesis testing show that all hypotheses are accepted, namely that E-registration, e-billing, and e-filling have a positive effect on taxpayer compliance.
Co-Authors Alfa Vivianita Ayu Kusuma Ningrum Dian Indu Dewi Dian Indudewi Ervin Meika Anggraini Friska Luxmawati Ilka Jenitra Iswoyo Iswoyo Lorensia Octaviani Winoto Yuli Budiati