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All Journal Adimas : Jurnal Pengabdian Kepada Masyarakat MUTIARA MADANI JCA (Jurnal Cendekia Akuntansi) Jurnal Ekonomi, Bisnis dan Manajemen Jurnal Penelitian Ekonomi Manajemen dan Bisnis Mutiara: Jurnal Penelitian dan Karya Ilmiah Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Neraca Manajemen, Akuntansi, dan Ekonomi
Agus Athori
Universitas Islam Kadiri
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : MUTIARA MADANI

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Pengaruh Pengetahuan Perpajakan, Sanksi Perpajakan Dan Pemahaman Perpajakan Terhadap Wajib Pajak Umkm Setelah Diterbitkan Uu Harmonisasi No. 7 Tahun 2021 (Studi Kasus pada Dinas Koperasi, Usaha Mikro dan Tenaga Kerja Kota Kediri) Yolla Norma Miracel; Eny Srihastuti; Agus Athori
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 10 No 2 (2022): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/ojsmadani.v10i2.140

Abstract

This research sought to determine the impact of tax knowledge, tax sanctions, and understanding of taxation toward taxpayers compliance on MSMEs after published of harmonization law number 7 year of 2021. The government stipulates a tax rate of 0.5% but on condition that the gross turnover in a year is less than Rp500 million, which is exempt from tax payments. So, MSME actors are only subject to tax if the turnover in one year is more than Rp500 million. Using the slovin formula and random sampling, this study had 100 participants. The data analysis techniques used multiple linear regression, and t test. The research found that knowledge of taxation and tax sanctions had no substantial impact on MSMEs taxpayer compliance. Meanwhile, the understanding variable has a substantial impact. The result of the determinant coefficient calculation is 0.293, which indicates that only 29.3% of taxpayer compliance is influenced by tax knowledge, tax sanctions, and tax understanding, with the other 70.7% being influenced by other variables not examined in this study.
Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Dengan Kepemilikan Institusional Sebagai Variabel Moderasi Novantia Pancarani; Agus Athori; Miladiah Kusumaningarti
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 11 No 1 (2023): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/ojsmadani.v11i1.143

Abstract

The purpose of this study is to determine the effect of tax avoidance on firm value with institutional ownership as a moderating variable in Conventional Banking for 2021-2022. This type of research uses quantitative research because it leads to measurement methods and samples to test variables and hypotheses. Source of data in this study using secondary data. The sample in this research is 38 Conventional Banking observations in the 2021-2022 period using a purposive sampling technique. The analysis technique used is the normality test, heteroscedasticity test, autocorrelation test, t test, simple and multiple linear regression analysis, and test the coefficient of determination (R2) using the SPSS version 25 program. The results of this study state that the tax avoidance variable has a positive and significant effect on company value in the banking sector for the 2021-2022 period and company value can be explained by the Tax Avoidance variable through a regression model of 44.2%. The institutional ownership variable is able to moderate and strengthen the relationship between tax avoidance on firm value in the banking sector for the 2021-2022 period and corporate value can be explained by the Tax Avoidance variable which is moderated by the Institutional Ownership variable, namely 76.4%.
Co-Authors Dewi Laura Fawa’id Eni Srihastuti Eny Srihastuti Eny Srihastuti Fif Ansi Akromida Ali Hendrawan Hendrawan Miladiah Kusumaningarti Miladiah Kusumaningarti Nilam Larasati Ninik Angraini Novantia Pancarani Putri Awalina Rahmad David Adilesa Sri Kalimah Yolla Norma Miracel