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KEBERADAAN PROFITABILITAS, BIAYA OPERASIONAL DAN LEVERAGEĀ TERHADAP PAJAK PENGHASILAN BADAN PADA PERUSAHAAN PUBLIK SEKTORĀ KESEHATAN Merry Kalventri; Mulyani
Jurnal Akuntansi Vol 11 No 1 (2022): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v11i1.857

Abstract

Tax is the largest income for the state. For companies, taxes are a burden that will reduce profits. Therefore, companies try to take advantage of taxes through various ways, such as using debt and maximizing operational costs. This study aims to analyze the effect on profitability, operating costs, and corporate income tax leverage. The object of research is a company that is included in the health sector based on the Indonesian Stock Exchange Industry Classification which is listed on the Indonesia Stock Exchange during 2018-2020. Sampling using non-probability sampling technique with purposive sampling technique. The results showed that the data passed the coefficient similarity test and the classical assumption test. The variation of the dependent variable is explained by the independent variable of 82.5%. The variables of profitability, operating costs and leverage simultaneously have an effect on corporate income tax. In the t-test, profitability and operating costs of Sig 0.000 mean that the second variable has a significant effect on corporate income tax. While decent leverage Sig 0.734 means that there is no evidence that leverage has a significant effect on corporate income tax. The conclusion of this study is profitability and operating costs have a positive and significant effect on corporate income tax. Meanwhile, there is no evidence that leverage has a positive and significant effect on corporate income tax.
PENGARUH TINGKAT PEMAHAMAN PERPAJAKAN DAN SIKAP RELIGIUSITAS DENGAN MODERASI TINGKAT KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Patricia Santoso; Mulyani
Akuntansi \'45 Vol. 4 No. 1 (2023): Mei : Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i1.894

Abstract

Pajak merupakan kontribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa. Sektor pajak adalah sumber utama penerimaan negara Indonesia. Pada tahun 2022 tax ratio di Indonesia hanya sebesar 10,1% dan di Asia Pasifik sebesar 19%. Besaran tax ratio di Indonesia membuktikan bahwa masih rendah tingkat kepatuhan dari wajib pajak. Untuk itu perlu wajib pajak memiliki pemahaman tentang perpajakan, sikap religiusitas, dan kesadaran yang tinggi dari wajib pajak dalam meningkatkan penerimaan negara. Dalam penelitian ini peneliti melakukan penelitian tentang pengaruh tingkat pemahaman perpajakan dan sikap religiusitas dengan moderasi tingkat kesadaran wajib pajak terhadap kepatuhan pajak. Populasi penelitian ini adalah kepatuhan wajib pajak orang pribadi usahawan UMKM di Kecamatan Medan Satria, Kota Harapan Indah. Teknik pengambilan sampel yang digunakan adalah non probability sampling. Dan teknik analisis data melalui kuesioner, dan diolah dengan SPSS 25 untuk melakukan pengujian. Kesimpulan penelitian yang didapat adalah Terdapat cukup bukti bahwa tingkat pemahaman perpajakan berpengaruh positif. tidak terdapat cukup bukti sikap religiusitas berpengaruh negatif, dan tidak terdapat cukup bukti tingkat kesadaran wajib pajak memoderasi tingkat pemahaman perpajakan dan sikap religiusitas terhadap kepatuhan wajib pajak orang pribadi.
FAKTOR POTENSIAL YANG BERPENGARUH TERHADAP KECURANGAN LAPORAN KEUANGAN Jessica Novilia Chandra; Mulyani
Jurnal Akuntansi Vol 13 No 1 (2024): Edisi Februari (In Press)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v13i1.1078

Abstract

This research aims to determine the influence of financial targets, financial stability, external pressure, institutional ownership, and ineffective monitoring on indications of the condition of financial reports in manufacturing companies in the food and beverage industry sector. The population in this study used manufacturing companies in the food and beverage industry sector listed on the Indonesia Stock Exchange (BEI) during the 2019 - 2022 period. The sampling technique used purposive sampling technique and produced a sample of 40 companies. The data analysis techniques used are descriptive statistical analysis, pooling test, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, customized r2, F test, and t test. Based on the research results, it shows that financial targets, financial stability, external pressure, institutional ownership and ineffective monitoring have no effect on the condition of financial statements.