The aim of the company to register its shares in the stock exchange is to get additional funds from investors so that the business continues to grow. The company's financial performance is a factor that is highly considered by investors, but what if the information is not quality based on the audit results from the auditor? This study aims to determine investor reactions to financial performance information and audit quality. The uniqueness of this research is the 2x2 method between financial performance and quality audit so that this study can produce information about how 1) investor reaction to high financial performance with high audit quality, 2) investor reaction to high financial performance but low audit quality, 3) investor reaction to low financial performance with high audit quality, 4) investor reaction to low financial performance with low audit quality. The results showed that investors only react to high financial performance but low audit quality with negative react, it shows that investors are concerned about audit procedures in assessing the company's financial performance. High company performance but has a low audit quality makes investors pay more attention to the company because the good value is actually considered to be detrimental to investors because of its doubtful quality.
As the theory of signals that companies will always give a positive signal so investors are interested, but what about the tax policy taken by the company whether investors react? This research was conducted to determine investor reaction to company policies to comply with tax provisions or not comply with taxation provisions. With regression and comparative analysis, using secondary data from manufacturing companies in Indonesia in 2013-2017, it is known that investors react more significantly to corporate tax non-compliance policies compared to company policies to comply. However, with a positive reaction on tax non-compliance and negative reaction on corporate tax compliance, it indicates that investors in Indonesia are more concerned with the company's short-term performance in the form of current profits compared to long-term performance in the form of future profits which are likely to be affected by tax penalties arising from tax uncompliance.
UMKM merupakan jenis usaha terbesar di Indonesia dari jumlahnya, namun umumnya pelaku UMKM terbatas pada bagian penjualan atau produksi saja sehingga memiliki keterbatasan dalam menghitung dan menyetor pajak penghasilan yang menjadi hak dan kewajiban perpajakan pelaku UMKM. SME Tower merupakan lokasi dimana pelaku UMKM di seluruh Indonesia menjajakan hasil kerajinannya. Kegiatan Pengabdian Kepada Masyarakat ini dilakukan dengan metode sosialisasi dan demonstrasi, praktek / latihan menghitung dan menyetor pajak dengan studi kasus, dan metode tanya jawab. Hasil dari PKM ditemukan bahwa sebenarnya pelaku UKM sadar bahwa pajak sangat penting bagi pembangunan dan juga usaha UMKM namun dengan keterbatasan informasi dari Direktorat Jenderal Pajk dan keterbatasan sumber daya manusia menjadikan pelaku UMKM belum sepenuhnya melaksanakan hak dan kewajiban perpajakan. Kegiatan PKM ini dirasakan sangat bermanfaat bagi peserta dan terjadi peningkatan pemahaman peserta tentang penghitungan dan penyetoran pajak UMKM.
The purpose of this research is examine the factors that affect tax compliance, with the approach Theory of Planned Behavior (TPB) and ethics. The fact that tax compliance is still low in Indonesia, including foreign investment companies (PMA). Variables used for this research based on some previous research such as Schifter and Ajzen (1985), Ajzen (1991), Recker (1994), Hanno and Violette (1996), Blanthorne (2000), Bobek and Hatfield (2003) Ajzen and Fishbein (2005), Trivedi et. al. (2005), Mustikasari (2007), Hutagaol (2007), Harinurdin (2009), Wangsa (2009), Ernawati and Purnomosidhi (2011), and Damayanti (2012) with slight modification. The samples of this research consisted of one hundred and fifty tax professional as a representative of foreign investment company (PMA) in Kanwil DJP Jakarta Khusus. Structural Equation Modeling (SEM) was used for data analysis. The result showed that ethics of tax professional as PMA representative contributes a significant positive to tax compliance. The empirical results show that in order to improve tax compliance behavior of taxpayers, ethics in environment must continue to growed, Directorate General of Taxation can conduct a psychological approach to the taxpayer in order to further improve compliance in implementing their taxation
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