This researcher examines how thin capitalization, profitability, and company size affect tax avoidance. The sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2019. The sampling method uses purposive sampling in order to obtain 69 manufacturing companies. This study uses panel data regression analysis techniques with the help of the Eviews 10. This study shows that the independent variable thin capitalization has no effect on tax avoidance. While profitability has a significant positive effect on tax avoidance, and company size has a significant negative effect on tax avoidance.

This study aims to analyze the factors that influence the level disclosure of Regional Government Financial Statements. The sample of this study were 101 local government financial statements at Indonesia in 2016-2018. This study uses multiple regression analysis. These results provide that regional wealth, government size, and the number of regional apparatus working units had a significant positive effects on the level of disclosure of Regional Government Financial Statements (RGFS). Whereas the level of dependency and the legislative had no effect on the level of disclosure of RGFS. Not all regional governments make disclosures based on RGFS by referring to new Government Regulation. This study uses a disclosure index that is considered to have an equal weight, and inappropriate use of proxies results in inappropriate analysis of the results showing the performance of local governments. It is expected that the future study is able to use the level of disclosure required RGFS based on the latest GAS accrual basis that began to be applied by all local governments in 2015, then need to give weight to items disclosed in the financial statements.

Abstract:This study aims to examine and analyze the factors affecting income tax revenues with tax compliance as an intervening variable. The study consists of three independent variables that tax penalties, the service tax authorities, and awareness of the taxpayer. While this research is tied in income tax revenues and intervening variable is tax compliance.This study used purpose sampling technique and survey method with questionnaires in collecting data. Respondent were sampled in this study is an individual taxpayer who performs is 120 respondent in Semarang. Research data analysis using multiple analysis with the path analysis.The results showed that the variable tax penalties and service tax authorities an effect on tax compliance, awareness taxpayer has no effect on tax compliance, tax penalties, awareness of taxpayers and taxpayer compliance effect on income tax revenue, the service tax authorities had no effect on tax revenue income. Tax compliance successfully mediate the relationship between the variables of service tax authorities against income tax revenue. Tax compliance not successfully mediate the relationship between the tax penalties and awareness taxpayer against income tax revenue.Keywords: tax penalties, service tax authorities, awareness tax payer, tax compliance, income tax revenue Abstrak: Penelitian ini bertujuan untuk menguji dan menganalisis faktor yang mempengaruhi penerimaan pajak penghasilan dengan kepatuhan wajib pajak sebagai variabel pemediasi. Penelitian ini terdiri dari tiga variabel bebas yaitu sanksi perpajakan, pelayanan fiskus, dan kesadaran wajib pajak. Sedangkan terikat dalam penelitian ini adalah penerimaan pajak penghasilan dan variabel pemediasi adalah kepatuhan wajib pajak.Penelitian ini menggunakan teknik purpose sampling dan metode survey dengan kuesioner dalam pengumpulan datanya. Responden yang dijadikan sampel dalam penelitian ini adalah wajib pajak orang pribadi yang melakukan pekerjaan bebas sejumlah 120 responden di Semarang. Analisis data penelitian menggunakan regresi berganda dengan uji jalur (path analysis).Hasil penelitian menunjukan bahwa variabel sanksi perpajakan dan pelayanan fiskus berpengaruh terhadap kepatuhan wajib pajak, kesadaran wajib pajak tidak berpengaruh terhadap kepatuhan wajib pajak, sanksi perpajakan, kesadaran wajib pajak, dan kepatuhan wajib pajak berpengaruh terhadap penerimaan pajak penghasilan, pelayanan fiskus tidak berpengaruh terhadap penerimaan pajak penghasilan. Kepatuhan wajib pajak berhasil memediasi hubungan antara variabel pelayanan fiskus terhadap penerimaan pajak penghasilan. Kepatuhan wajib pajak tidak berhasil memediasi pengaruh sanksi perpajakan dan kesadaran wajib pajak terhadap penerimaan pajak penghasilan.

Abstract:The purpose of this study was to examine and analyze the influence of money ethic, intrinsic and extrinsic religionsity against tax evasion. In addition to test and analyze the effects of intrinsic and extrinsic religionsity as moderating the relationship between money ethics against tax evasion. The theory rooted in selfishness that tax evasion action is not considered a violation because the act of self is not an ethics violation. While different views in the Theory of Ethics Teonom that, tax evasion is an act of abuse of religion because religion is recommended to give us what we have to help others poeple.Metode study is a quantitative method by distributing questionnaires to 113 individual taxpayers at the Tax Office in Semarang. The sampling technique used is convenience sampling. While data analysis technique used in this research is regression test moderation absolute difference using SPSS. The results showed that money ethics and intrinsic religionsity influence on tax evasion, while the extrinsic religionsity no effect on tax evasion. While variable intrinsic religionsity in this study proved to be moderate the relationship money ethics against tax evasion. But diferrent result showed extrinsic religionsty not moderate the relationship money ethics against tax evasion Keywords: money ethics, intrinsic religionsity, extrinsic religionsity, tax evasion Abstrak: Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh money ethic, intrinsic dan extrinsic religionsity terhadap tax evasion. Selain itu untuk menguji dan menganalisis pengaruh intrinsic dan extrinsic religionsity sebagai pemoderasi hubungan antara money ethics terhadap tax evasion. Bersumber pada Teori Egoisme menyebutkan bahwa tindakan pengelapan pajak tidak dianggap sebagai pelanggaran karena tindakan mementingkan diri sendiri bukan merupakan pelanggaran etika. Sementara pandangan berbeda dalam Teori Etika Teonom menyebutkan bahwa, penggelapan pajak merupakan tindakan melanggar agama, karena dalam agama dianjurkan untuk memberikan yang kita punya untuk membantu sesama.Metode penelitian yang digunakan adalah metode kuantitatif dengan menyebarkan kuesioner kepada 113 wajib pajak orang pribadi di Kantor Pelayanan Pajak di wilayah Semarang. Teknik sampling yang digunakan adalah convenience sampling. Sedangkan teknik analisa data yang digunakan dalam penelitian ini adalah regresi moderasi uji selisih mutlak dengan menggunakan program SPSS. Hasil penelitian menunjukkan bahwa money ethics dan intrinsic religionsity berpengaruh terhadap tax evasion, sedangkan extrinsic religionsity tidak berpengaruh terhadap tax evasion. Sedangkan variabel intrinsic religionsity dalam penelitian ini terbukti memoderasi hubungan money ethics terhadap tax evasion.Sedangkan hasil berbeda ditunjukkan variabel extrinsic religionsity dalam penelitian ini terbukti tidak memoderasi hubungan money ethics terhadap tax evasion Kata kunci: money ethics, intrinsic religionsity, extrinsic religionsity, tax evasion

The purpose of this study is to analyze the effects of taxpayer knowledge and taxation socialization on taxpayer compliance mediated by taxpayer awareness. This study uses purposive sampling for determining respondents from taxpayers of free workers registered in the west Semarang, Indonesia. Data is analyzed using regression and path analysis. The results of the study reveal that taxpayer knowledge and taxation socialization had a significant effect on taxpayer compliance and awareness. Taxpayer awareness further partially mediates the relationships between taxpayer knowledge and taxation socialization on taxpayer compliance. Therefore, for developing Indonesian economy, the government should provide an understanding that people are required to pay taxes voluntarily and with full awareness as good citizens.