<p>This paper aims to determine whether tax avoidance, sustainability reporting, and earnings management affected firm value. Samples were collected from 80 companies listed on the Indonesian Stock Exchange (BEI)between 2015 and 2019. This research is an explanatory study that employs a quantitative approach and purposive sampling as the sampling technique, using the Absolute Difference Value Method to examine the moderating variable’effect, and SPSS 23 to analyze the data. The finding indicate that while tax avoidance has no negative effect on firm value and Sustainability Report has no positive effect on firm value, earnings management have negative effects on firm value. Corporate Governance did not weaken the effect of tax avoidance on firm value, corporate governance did not strengthen the relationship between sustainability reports and firm value and Corporate Governance weakens the negative effect of earnings management on firm value. This paper contributes to three different strands of research:determinants of tax avoidance in Indonesia for government literature, evaluation, improve, improvement, and performance for companies;for investors, as it is wordthwhile to consider additional factors in order to aid in making an informed assessment of company’s value in this era of technology.</p>
This research is an annual background by implementation of PP 46, 2013 to facilitate SMEs Taxpayer with omzet of less than 4,8 M. This research, especialy analyzed the factors’s that effects the complienceness of the implementation of PP 46,2013 on SMEs Taxpayer with variables such as perception of justice, tax knowledge of PP 46, 2013, Tax Administration, Benefits, Sanctions and Goverment socialization, partially or simultaneously. This research using quantitative appoach, The data used are primary data, collected using quetionnaires fill by respondents, chosen using non probabilty sampling, and sampling technique by purposive sampling.Data analyzed using multiple linear regression. The population of this study are small business and Enterpreneurships in wholesale center Tanah Abang with annual gross income less than 4,8 M , criteria by gender, education backgrounds, business longevity, incorporated or have a NPWP (Identification Legal Entity Tax Payer Goverment) and monthly average sales . The results of this study indicates that perception of justice of PP 46, 2013, Knowledge of PP 46, 2013, Administration, Benefit, Sanctions and Socialization, takes effect on SMEs tax payer compliance in the wholesale center Tanah Abang . The samples used in this study were 86 respondentsThe results of this indicates that perception of justice of PP 46, 2013, Knowledge of PP 46, 2013, Administration, Benefit, Sanctions and Socialization, takes effect on SMEs tax payer compliance in the wholesale center Tanah Abang either partially or simultaneously.
Disclosure about the factors that influence firm value is the aim of this study. Tax avoidance variables, sustainability reports, corporate governance practices and leverage are thought to influence firm value. Samples were selected based on certain criteria. Therefore, data obtained from the Indonesia Stock Exchange as many as forty companies for six years (2014 to 2019). The results reveal that tax avoidance, sustainability reporting, corporate governance practices affects firm value in a negative direction. Meanwhile, leverage affects firm value in a positive direction. The effect of the sustainability report on firm value is proven not to be strengthened by the leverage variable as a moderating variable, but it does strengthen the effect of tax avoidance and corporate governance on firm value.. Originality / Value - This paper contributes to three different series of studies: the literature on government as a determinant of tax avoidance in Indonesia. For companies, evaluate, improve, improve performance. For investors, to assist in making wise judgments about the value of the firm, it is worth considering other factors and for the academy as the theoretical library used. For further research with institutional ownership variable, financial crisis as a moderating variable.
In order to increase state revenue, the Government is exploring the taxation sector for Micro, Small and Medium Enterprises / MSMEs which are located in shopping centers, due to the low compliance of MSME taxpayers. In July 2018, a Government Regulation was issued to replace the previous regulation, which contained a tax rate for MSMEs of 0.5%. MSME taxpayer compliance is important in implementing government regulations because it is influenced by many factors, namely internal and external. This study analyzes the influence of internal and external factors in the implementation of government regulations on MSME taxpayer compliance (Perception of Justice, Knowledge, Administration, Benefits, Sanctions & Socialization, and Religiosity). The quantitative approach used data collection through questionnaires and purposive sampling, and analyzed by multiple linear regression. The results of this study indicate that the factors of Knowledge, Administration and Sanctions & Socialization have a partial effect, while Perceptions of Justice, Benefits and Religiosity have no effect on the implementation of government regulations on taxpayer compliance. Simultaneously, all factors matter. The Directorate General of Taxes is advised to improve factors that can increase taxpayer compliance, so that voluntary tax payments can be achieved, such as Religious Zakat.
The socialization of PP 23 of 2018 which is an amendment to PP 46 of 2013 is very important to do because the socialization carried out by the government has not been carried out maximally so that still many UM KM Taxpayers (WP) have not clearly understood its implementation (Hendri, 2018). It is hoped that the guidance for UMKM Taxpayers (WP) whose turnover is less than 4.8 billion is expected to gain insight into what taxpayers can do related to the implementation of taxation and the responsibilities that must be carried out so that they are able to increase awareness to carry out their obligations which will then increase revenue. state revenue from the tax sector.This socialization was carried out through Community Service activities (PKM). In this PKM activity, Taxpayers (WP) are given PP 23/2018 material, insight into the rights and obligations of Taxpayers (WP), provide motivation for compliance in carrying out tax obligations and training on how to calculate, pay, and report taxes with the e billing system and e filling.The PKM results show an increase in knowledge about the implementation of PP 23/2018, new insights emerge that the procedures for calculating, paying and reporting taxes are carried out online so that it will simplify and speed up the process.The socialization of PP 23 of 2018 which is an amendment to PP 46 of 2013 is very important to do because the socialization carried out by the government has not been carried out maximally so that still many UM KM Taxpayers (WP) have not clearly understood its implementation (Hendri, 2018). It is hoped that the guidance for UMKM Taxpayers (WP) whose turnover is less than 4.8 billion is expected to gain insight into what taxpayers can do related to the implementation of taxation and the responsibilities that must be carried out so that they are able to increase awareness to carry out their obligations which will then increase revenue. state revenue from the tax sector.This socialization was carried out through Community Service activities (PKM). In this PKM activity, Taxpayers (WP) are given PP 23/2018 material, insight into the rights and obligations of Taxpayers (WP), provide motivation for compliance in carrying out tax obligations and training on how to calculate, pay, and report taxes with the e billing system and e filling.The PKM results show an increase in knowledge about the implementation of PP 23/2018, new insights emerge that the procedures for calculating, paying and reporting taxes are carried out online so that it will simplify and speed up the process
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