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All Journal Cakrawala Management Business Journal
Hustianto Sudarwadi
Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG MEMPENGARUHI ETIKA PENGGELAPAN PAJAK Hustianto Sudarwadi; Khezya Melani Christy; Desirianingsih H. Parastri
Cakrawala Management Business Journal Vol 4 No 2 (2021): Cakrawala Management Business Journal
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/cm-bj.v4i2.163

Abstract

This study aims to determine the effect of tax discrimination, tax knowledge, subjective norms, love of money on the ethics of tax evasion in the perception of individual taxpayers in Manokwari Regency. The source of data used in this study is primary data, namely data obtained directly from respondents by distributing questionnaires. The questionnaire used in this study was developed from research conducted by (Rahman, 2013); (Khasanah, 2014); (Fatimah and Wardani, 2017); (Noviriyani, 2020). The population in this study were all Individual Taxpayers registered at the end of 2020 at the Manokwari KPP Pratama West Papua Province totaling 83,354 Individual Taxpayers. The sampling technique in this research is probability sampling with simple random sampling method. The number of samples used is 347 samples. The analysis used in this research is using multiple linear regression analysis which is processed using SPSS version 22 program. The results show that Tax Discrimination, Subjective Norms and Love of Money have a positive effect on the ethics of tax evasion in the perception of individual taxpayers, while Tax Knowledge has a negative effect on the ethics of tax evasion in the perception of individual taxpayers. Keywords: Tax Discrimination, Subjective Norms, Love of Money, Tax Evasion Ethics
PENGARUH GCG, FREE CASH FLOW, INDEPENDENSI AUDITOR DAN PROFITABILITAS TERHADAP MANAJEMEN LABA Hustianto Sudarwadi
Cakrawala Management Business Journal Vol 4 No 1 (2021): Cakrawala Management Business Journal
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/cm-bj.v4i1.150

Abstract

This study aims to examine the effect of Good Corporate Governance, Free Cash Flow, Auditor Independence and Profitability on Earnings Management. Good Corporate Governance is measured using the number of members, Free Cash Flow is measured using free cash flow, Auditor Independence is measured using the length of audit assignment in a company, Profitability is measured using the ROA formula, and Earnings Management is measured using the modified Jones model. The population in this study is the financial statements of manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period. The sampling technique used a probability sampling technique in the form of simple random sampling with a total sample of 191 financial statements. The analysis used in this study was multiple linear regression analysis which was processed using the SPSS version 22 program. The results showed that Good Corporate Governance and Free Cash Flow had no effect on earnings management, while Auditor Independence and Profitability had an effect on Earnings Management.
Co-Authors Desirianingsih H. Parastri Khezya Melani Christy