Pengaruh Keahlian Keuangan, Kompensasi Direksi, Profitabilitas, Pertumbuhan Perusahaan dan Kepemilikan Institusi Pada Penghindaran Pajak Perusahaan

Ardiyanto, Richo Mukti; Marfiana, Andri

doi:10.35906/jm001.v7i1.719

Cited by 2 publications

(3 citation statements)

References 23 publications

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“…Additionally, Alshira'h & Jabbar (2020) found that patriotism moderates the effects of tax penalties and tax audits on tax compliance. Consistent with this, Marfiana (2022) concluded that patriotism can moderate other variables to enhance tax compliance.…”

Section: Introductionmentioning

confidence: 57%

“…Patriotism is closely related to a citizen's love and pride for their country. Expressions of patriotism can include paying taxes, and patriotism has both direct and indirect effects on taxpayer compliance (Marfiana, 2022). Moreover, Zubaidah (2011) noted a phenomenon in Indonesia wherein patriotic values such as national discipline, pride, and national responsibility are diminishing.…”

Section: Introductionmentioning

confidence: 99%

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The Influence Of Audit Probability, Sanction Severity, And Social Norms On Enforced Tax Compliance With Patriotism As Moderation

Marfiana,

Santoso

2024

Educoretax

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This study aims to determine the effect of audit probability, sanction severity, social norms on enforced tax compliance with patriotism as a moderator variable. The object of this research is an individual who carries out independent work in Jakarta and its surrounding areaThis study uses primary data consisting of 200 respondents' answers that have been collected. This subject have choosed because their income is not always deducted from tax by withholding system, making it prone to tax fraud. Data analysis was performed using the Partial Least Square (PLS) model with the Structural Equation Modeling (SEM) method. The test results show that audit probability, sanction severity, social norms, patriotism partially have a significant positive effect on enforced tax compliance, while patriotism manages to moderate the effect of social norms on enforced tax compliance with a negative relationship. This indicates that a sense of patriotism is not the main element that moderates tax compliance. Although patriotism directly affects tax compliance. The Government should have law enforcement policy to taxpayers dan build social norms which encourage taxpayers to obey their tax obligation.

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Section: Introductionmentioning

confidence: 57%

Section: Introductionmentioning

confidence: 99%

The Influence Of Audit Probability, Sanction Severity, And Social Norms On Enforced Tax Compliance With Patriotism As Moderation

Marfiana,

Santoso

2024

Educoretax

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“…Teori akuntansi positif berguna dalam menjelaskan pilihan standar oleh manajemen melalui analisis cost-benefit dari pengungkapan keuangan tertentu dalam hubungannya dengan berbagai pengalokaian sumber daya ekonomi dan kontrak. Dalam hal melakukan penghindaran pajak, perusahaan yang mendapatkan laba tinggi akan menangguhkan laba ke periode berikutnya (Ardiyanto & Marfiana, 2021). Dapat disimpulkan bahwa teori akuntansi positif menjelaskan bahwa perusahaan berupaya memilih kebijakan akuntansi yang dianggap paling menguntungkan dan mampu menciptakan kepuasan perusahaan secara maksimal.…”

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Pengaruh Tax expert, Intensitas Persediaan, Pertumbuhan Penjualan, dan Konservatisme Akuntansi Terhadap Tax avoidance

Pravita¹,

Ferawati²,

Iqbal³

2022

InFestasi

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Tax avoidance is a legal tax action. The tax avoidance practice in the company can be caused by several factors, tax experts, inventory intensity, sales growth, and accounting conservatism. This study aims to analyze the effect of Tax expert, Inventory Intensity, Sales Growth, and Accounting Conservatism on Tax avoidance. The object of this research is the Pharmaceutical sub-sector which is listed on the Indonesia Stock Exchange. The type of data used is secondary data in the form of financial reports of the Pharmaceutical sub-sector listed on the Indonesia Stock Exchange for the 2016-2020 period. The research sample was obtained using the purposive sampling method, where there are only 40 data that pass the criteria and analyzed using multiple regression analysis and hypothesis testing. The research results were that Inventory Intensity has a positive effect on Tax avoidance. Companies with high inventory intensity cause additional costs for companies so that the profit decreases and tax payments will also decrease. Tax expert, Sales Growth, and Accounting Conservatism have no effect on Tax avoidance.

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Pengaruh Keahlian Keuangan, Kompensasi Direksi, Profitabilitas, Pertumbuhan Perusahaan dan Kepemilikan Institusi Pada Penghindaran Pajak Perusahaan

Cited by 2 publications

References 23 publications

The Influence Of Audit Probability, Sanction Severity, And Social Norms On Enforced Tax Compliance With Patriotism As Moderation

The Influence Of Audit Probability, Sanction Severity, And Social Norms On Enforced Tax Compliance With Patriotism As Moderation

Pengaruh Tax expert, Intensitas Persediaan, Pertumbuhan Penjualan, dan Konservatisme Akuntansi Terhadap Tax avoidance

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