Etika  Dan  Kepatuhan  Pajak

Hasanah, Amalia; Ardini, Lilis

doi:10.35315/dakp.v10i1.8441

Cited by 4 publications

(4 citation statements)

References 1 publication

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“…The greater the demand for shares, the higher the share prices in the capital market, indicating that the company has a greater perceived value. Research by Hirdinis [51] found that firm size has a significant effect on firm value, consistent with the results of Sofyaningsih and Hardiningsih [52] and Nurhayati [53]. Larger companies are perceived to be better able to manage their business and return funds to their investors, which contributes to an increase in the value of the company.…”

Section: Firm Size On Firm Valuesupporting

confidence: 75%

Assessing the Sustainability of Firm Value: The Impact of Board Composition, Firm Size, and Earnings Manipulation in the LQ45 Index

Fahlevi,

Moeljadi,

Aisjah

et al. 2023

E3S Web Conf.

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This study examines the roles of board composition, firm size, and earnings manipulation in determining firm value within the context of the LQ45 index, which comprises the 45 most liquid stocks in the Indonesian Stock Exchange. This study involves 45 companies listed in the LQ45 index. The number of samples in this study was 45 companies covering 5 years of data, so the overall number of observations was 225 company years. The findings reveal that independent commissioners and board size have significant positive effects on firm value, while the Corporate Governance Perception Index (CGPI) is not significant. Additionally, the study demonstrates that firm size significantly influences firm value. Earnings manipulation is found to mediate the relationship between corporate governance, firm size, and firm value. These results highlight the importance of board composition and firm size in creating value for stakeholders and emphasize the need to understand better and monitor earnings manipulation practices. The study offers valuable insights for investors, regulators, and policymakers in improving corporate governance and enhancing the integrity of financial markets.

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Section: Firm Size On Firm Valuesupporting

confidence: 75%

Assessing the Sustainability of Firm Value: The Impact of Board Composition, Firm Size, and Earnings Manipulation in the LQ45 Index

Fahlevi,

Moeljadi,

Aisjah

et al. 2023

E3S Web Conf.

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“…When associated with the concept of taxation, control can be caused by the positive and negative impacts of taxation displayed in the media (Kunarti, 2019). There are three types of behavior in this theory according to Ajzen (1991) as cited in Hasanah & Ardini (2021), namely Behavioral Belief, Normative Belief, and Control Belief.…”

Section: Literature Review Theory Of Planned Behaviormentioning

confidence: 99%

Analysis Of The Implementation And Implications Of OECD/G20 Pillar One On The Taxation System In Indonesia

Fajar,

Irawan

2024

Educoretax

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One of the efforts taken by member countries of OECD/G20 Inclusive Framework for BEPS is to capture tax revenue from the digital economy is called Pillar One: Unified Approach specifically Amount A. This research aims to obtain information on the progress and obstacles on the implementation of Pillar One in Indonesia, including the impact generated by Pillar One as well as understand policy alternatives that could potentially become replacement for Pillar One. The method used in this research is qualitative with a case study approach. The results obtained in this study show that currently Pillar One cannot be implemented because it encounters various obstacles and is related to other jurisdictions. If Pillar One has been implemented, the implications are additional tax revenue potential but relatively low, adjustment on policy, tax administration systems, IT systems and human resources. Pillar One, which has the potential to be canceled, raises alternative policies that can be implemented by Indonesia such as Digital service tax, Article 12B UN Model Convention and new PE criteria namely Significant Economic Presence. The government must reconsider the cost and benefit on implementation of Pillar One. The government must also prepare and compile alternative policies and supporting aspects such as IT system development due to the potential failure of the Pillar One implementation.

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“…Pajak adalah pembayaran wajib kepada pemerintah yang wajib dilakukan oleh orang pribadi atau badan, tanpa menerima imbalan langsung. Hal ini dimanfaatkan oleh negara untuk memenuhi kebutuhannya dan meningkatkan kesejahteraan atau kemakmuran penduduk (Hasanah & Ardini, 2021).…”

Section: Abstrakunclassified

Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Batam

Dini Aulia,

Mortisor Afrizal Purba

2024

AJEKBS

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Indonesia, a developing nation, has undertaken extensive development efforts across all sectors to foster a prosperous and thriving community. The tax sector is one of the primary sources of government funds. When we hear the term "tax," many of us automatically perceive it as a substantial extra responsibility during ongoing economic challenges that are progressively worsening. This study employs quantitative research methods to analyse numerical data and utilise statistical tests to examine the correlation, influence, or effect of independent variables on the dependent variable, specifically in connection to taxpayer compliance. The population for this study comprises all individuals who are enrolled as taxpayers at the SAMSAT Batam Joint Office in 2023, with a total of 959,218 taxpayers. The research findings indicate a significant result from the t-test, with a calculated value of 2.717 exceeding the critical value of 1.985 from the t-table. The significance value of the Motor Vehicle Taxpayer Compliance variable is 0.000, which is below the threshold of 0.05. The tax whitening programme variable has a considerable impact on the compliance of motor vehicle taxpayers. The t-test findings indicate a significant value of 5.088, which is greater than the t-table value of 1.985. The significance value of the Transfer of Name Duty Exemption is 2.717, which is greater than the threshold of 0.05. The t-test findings indicate a significant value of 3.072, which is greater than the t-table value of 1.985. The p-value for socialisation is 0.003, which is below than the significance level of 0.05. The t test findings indicate a significant level of 0.05 or 5%. The degrees of freedom (df1) for the numerator is 3 (number of variables minus 1), and the degrees of freedom (df2) for the denominator is 96 (total data number of variables minus df1 minus 1). The findings from the f-table are 2.70. The results indicate that there is a significant influence of the Tax Whitening Programme, Exemption from Transfer of Name Fees, and Socialisation on Motor Vehicle Taxpayer Compliance. This is evident from the f-count value of 29,673, which is greater than the f-table value of 2.70.

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Etika Dan Kepatuhan Pajak

Cited by 4 publications

References 1 publication

Assessing the Sustainability of Firm Value: The Impact of Board Composition, Firm Size, and Earnings Manipulation in the LQ45 Index

Assessing the Sustainability of Firm Value: The Impact of Board Composition, Firm Size, and Earnings Manipulation in the LQ45 Index

Analysis Of The Implementation And Implications Of OECD/G20 Pillar One On The Taxation System In Indonesia

Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Batam

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