The realization of a good and accountable governance is the hope of all parties. It is expected that the development and implementation of an accountability system that is accurate, clear, legitimate so that the government and development can be carried out efficiently, effectively, cleanly and responsibly and free from corruption, collusion and nepotism (KKN). Based on Speklé and Verbeeten (2013) studies indicating that contractibility moderates the relationship between the use of performance-oriented system performance incentives. The use of performance measurement systems for the purpose of negative incentives affects organizational performance, but this effect is too heavy when Contractibility is high. The type of this research is causal explanatory, and the research sample is population 3 SKPD (Work Unit of Local Area) located in Bandung with data analysis technique using Moderated Regression Analysis (MRA) or interaction test is a special application of linear regression where in regression equation contain Elements of interaction (multiplication of two or more independent variables).
Peneliti tertarik untuk menguji dan menganalisis seberapa besar pengaruh kepercayaan kepada pemerintah, kebijakan insentif dan manfaat pajak terhadap kepatuhan wajib pajak. Sampel penelitian ini adalah wajib pajak Usaha Mikro Kecil dan Menengah (UMKM) di Kota Bandung. Data akan dianalisis dan diolah menggunakan SPSS dengan uji regresi berganda. Hasil menunjukkan bahwa baik secara parsial dan simultan kepercayaan kepada pemerintah, kebijakan insentif pajak dan manfaat pajak berpengaruh kepada kepatuhan wajib pajak.
Tax receipts are a source of funds for governments that are used to finance general expenditures that benefit the interests of the wider community. But in the last 5 years, tax revenue is not as expected. Therefore, the Government through the Directorate General of Taxation issued a Policy of Access to Financial Information for the purposes of taxation. The purpose of this study was conducted to determine the impact of the application of policy access financial information to taxpayer behaviour and its implications on taxpayer compliance level. The research method used in this research is the explanatory research method, the population in this study as many as 1,268 Taxpayers Bodies registered in KPP Madya Bandung, while the sampling technique in simple random sampling so that obtained a sample of 100 corporate taxpayers. Data analysis technique used is Path Analysis. The results of this study prove the existence of the influence of Financial Information Access Policy to Taxpayer Compliance through Taxpayer Behavior that is equal to 29.4% and the rest 70.6% is another factor that is not examined. Keywords: Financial Information Access Policy; Taxpayer Behavior; Taxpayer Compliance
Abstrak: Peneitian ini bertujuan untuk menguji bagaimana peran ukuran perusahaan dan kepemilikan institusional mempengaruhi tax avoidance yang dimoderasi oleh variabel profitabilitas. Populasi sebagai objek riset ini menggunakan seluruh perusahaan yang listing di Bursa Efek Indonesia (BEI). Sampel yang digunakan sebagai objek penelitian diperoleh dengan menggunakan metode nonprobability sampling teknik purposive sampling yaitu perusahaan-perusahaan yang bergerak di bidang infrastructure, utilities, and transportation yang listing di BEI pada periode waktu 2014—2018. Kriteria yang ditetapkan peneliti adalah perusahaan yang tidak memenuhi kriteria yang telah ditetapkan, tidak digunakan dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan berpengaruh terhadap tax avoidance sementara kepemilikan institusional tidak berpengaruh terhadap tax avoidance. Profitabilitas terbukti dapat memperkuat pengaruh ukuran perusahaan dan kepemilikan institusional terhadap tax avoidance. Implikasi dari hasil riset ini dapat memberikan masukan dan pengetahuan bagi Perusahaan dalam mengambil keputusan dan menyelesaikan tindakan tax avoidance yang akan dan sudah dilakukan perusahaan dan bagi manajemen perusahaan dapat memikirkan strategi yang sesuai untuk mengalokasikan biaya di dalam perusahaan untuk meminimalkan tax avoidance. Abstract: This research has the aim of seeing how the role of Company Size and Institutional Ownership affects Tax Avoidance which is moderated by the Profitability variable. The population as the object of this research uses all companies listed on the Indonesian Stock Exchange (IDX). The sample used as the research object was obtained using non-probability sampling method, purposive sampling technique, namely companies engaged in the infrastructure, utilities, and transportation sectors listed on the IDX in the 2014-2018 time period. The criteria set by the researcher are companies that do not meet the predetermined criteria, not used in this study. The results of this study indicate that company size has an effect on tax avoidance while institutional ownership has no effect on tax avoidance. Profitability is proven to strengthen the influence of company size and institutional ownership on tax avoidance. The implication of the results of this research can provide input and knowledge for the company in making decisions and resolving tax avoidance actions that the company will and have taken and for company management to think about appropriate strategies to allocate costs within the company to minimize tax avoidance.
This study intends to examine the factors that influence the amount of underpricing of equities during initial public offerings on the Indonesia Stock Exchange. This analysis makes use of secondary data in the form of financial statement data and other firm information from 2017-2020 IPOs on the Indonesia Stock Exchange. The research sample consisted of 150 firms selected using techniques of purposive selection. This study employs the linear regression approach of panel data using STATA for its data analysis. The results indicated that the company's age, size, and financial leverage had no influence on the underpricing of its shares. The reputation of underwriters and profits per share have a substantial negative impact on the stock's underpricing. The elements that effect stock underpricing, particularly underwriter reputation and earnings per share, may be employed by investors who will invest in a business in order to generate profits, and by firms that will make an initial public offering (IPO) in order to improve their situation.
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