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All Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) International Journal Of Economics Social And Technology
Arman, Rifqah Zakiyah
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Automotive Engineering Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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The Effect of Collecting Advertisement Tax, Restaurant Tax and Parking Tax on Makassar City Original Regional Income (PAD) Arman, Rifqah Zakiyah; Haliah; Nirwana
International Journal Of Economics Social And Technology Vol. 3 No. 1 (2024): March 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v3i1.439

Abstract

This research aims to examine how the collection of rec tax, restaurant tax and parking tax influences the efforts of the city of Makassar to increase its regional natural income and the impact of tax collection on efforts to increase regional natural income (PAD). This research uses advertising tax contributions, restaurant tax contributions and parking tax contributions as independent variables. Meanwhile, the dependent variable in this research is local original income. The population in this study is government officials within the Makassar City revenue service. The sample will be selected using a purposive sampling technique. The data analysis method used is multiple linear analysis. The results of the regression test show that collection of advertising tax, restaurant tax and parking tax has a positive effect on increasing local revenue in Makassar City. This means that the higher the advertising tax collected, the greater the regional income will increase.
Moderasi Sales Growth terhadap Penghindaran Pajak di Perusahaan Sektor Energi Mediaty, Mediaty; Usman, Asri; Khaerany, Rizky; Arman, Rifqah Zakiyah; Tandilino, Charles
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 4 (2024): May 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i4.5196

Abstract

In management accounting practice, companies have the ability to choose accounting policies to improve the company's financial performance. Some schemes transfer pricing between affiliates and profit management using discretionary accrual methods. Both of these practices are used to optimize post-tax profits. The study aims to analyze the impact of transfer pricing and profit management moderated by sales growth on tax avoidance practices of energy sector companies listed on the Indonesian Stock Exchange. The research method used is a descriptive method with data analysis techniques i.e. moderated regression analysis using purposive sampling so that the number of samples used is 43 companies registered on Indonesia Stock Exchange in the period 2021-2023. In this study it was found that sales growth reinforces the negative influence of transfer pricing on tax avoidance practices. The next research finds that sales growth does not moderate the influence of profit management on tax avoidance practices carried out by companies. Moreover, without sales growth moderation, transfer pricing and profit management have no significant influence on tax avoidance practices.
Co-Authors Haliah, Haliah Khaerany, Rizky Mediaty Nirwana Tandilino, Charles Usman, Asri