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All Journal Journal of Taxation Analysis and Review
Rindianti Rindianti
Sekolah Tinggi Ilmu Ekonomi Sutaatmadja, Subang, Indonesia
Economics, Econometrics & Finance

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FACTORS AFFECTING THE PERCEPTION OF TAX EVASION AND ITS IMPACTS ON THE PERCEPTION OF TAX COMPLIANCE (Case Study on Accounting Students in West Java) Rindianti Rindianti; Indah Umiyati; Bambang Sugiharto
JTAR (Journal of Taxation Analysis and Review) Vol 4 No 1 (2023): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v4i1.1219

Abstract

This study aims to determine the effect of Philosophy of Ethics, Religiosity, Understanding of Taxation, and Love of Money on Perceptions of Tax Evasion and Their Impact on Tax Compliance among students majoring in accounting in West Java. This study uses primary data, namely a questionnaire in the form of a Google form. This research has a population of students majoring in accounting in West Java and the sample is non-probability sampling with purposive sampling technique. As well as in this study using a quantitative approach, data analysis used by path analysis. The results showed that partially (t test) the Ethical Philosophy (Relativism), Religiosity, and Understanding of Taxation variables had no effect on Perceptions of Tax Evasion. Perceptions of tax evasion have no effect on perceptions of tax compliance. However, the Ethical Philosophy (Idealism) and Love of Money variables influence the perception of tax evasion. The simultaneous results (f test) show that ethical philosophy, religiosity, understanding of taxation, love of money have an indirect effect on perceptions of tax compliance through perceptions of tax evasion.
THE EFFECT OF LIQUIDITY, LEVERAGE, AND PROFITABILITY ON TAX MANAGEMENT (Case Study of Mining Companies In BEI for The Period 2020-2021) Rindianti Rindianti
JTAR (Journal of Taxation Analysis and Review) Vol 4 No 2 (2024): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v4i2.1223

Abstract

This study aims to examine the effect of liquidity, leverage, and profitability on tax management. The independent variables used in this study are liquidity, leverage and profitability. While the dependent variable in this study is tax management which is measured using the effective tax rate (ETR). The population in this study amounted to 43 mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2021 period. Determination of the sample using purposive sampling and obtained a research sample of 15 mining companies based on certain criteria. The results show that liquidity and leverage have a significant effect on tax management. While profitability has no significant effect on tax management.
Co-Authors Bambang Sugiharto Indah Umiyati