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All Journal Jurnal Akuntansi Kontemporer Apssai Accounting Review (ApAR)
Novita Christy Widayanti
Universitas Kristen Satya Wacana
Economics, Econometrics & Finance Education Environmental Science Social Sciences

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KEJUJURAN PELAPORAN PAJAK: EFEK PERSEPSI PENURUNAN TARIF PAJAK DAN PEMAHAMAN SISTEM PEMUNGUTAN PERPAJAKAN Novita Christy Widayanti; Theresia Woro Damayanti
APSSAI ACCOUNTING REVIEW Vol 2 No 1 (2022): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (477.51 KB) | DOI: 10.26418/apssai.v1i2.15

Abstract

This study aims to determine whether perceptions of reducing MSME tax rates and understanding the tax collection system affect the honesty of reporting. This research uses primary data obtained directly from MSME in Salatiga using a vignette experiment embedded in a survey questionnaire and an accidental sampling method. The data analysis technique used is multiple linear regression analysis. The results showed that partially the perception of a reduction in the MSME tax rate did not affect the honesty of reporting. Meanwhile, understanding the tax collection system positively affects the honesty of reporting. Although partially, the perception of a reduction in the MSME tax rate has no effect, simultaneously, the perception of a reduction in MSME tax rates and an understanding of the tax collection system positively affect the honesty of reporting.
PERTUMBUHAN PENJUALAN, FINANCIAL DISTRESS, PREFERENSI RESIKO: APAKAH MASA PANDEMI COVID-19 BERPERAN? Novita Christy Widayanti; Theresia Woro Damayanti
Jurnal Akuntansi Kontemporer Vol 14, No 3 (2022)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i3.3646

Abstract

Research Purposes. This study aims to examine the impact of sales growth and financial distress on tax aggressiveness and executive risk preference factors as moderating variables and examine the differences in these impacts before and after the COVID-19 pandemic.Research Methods. The design for this study is quantitative research with secondary data. Data were obtained from the quarterly reports of manufacturing companies listed on the Indonesia Stock Exchange in 2019 and 2020. Data analysis technique used are regression analysis and moderated regression analysis (MRA). Then, coefficient difference test is conducted to determine the differences the effect of variables before and after the pandemic. For robustness of moderating variable testing, this study conducts subgroup analysis and compare the result with MRA.Research Result and Findings. The result shows that, during the COVID-19 pandemic, sales growth and financial distress have negative effect on tax aggressiveness. Executive risk preference moderates the effect of sales growth on tax aggressiveness, but executive risk preference does not moderate the effect of financial distress. This study findings have implications to expand the literature related to tax aggressiveness in conditions of the financial crisis due to the COVID-19 pandemic.
Co-Authors Theresia Woro Damayanti