The impact of tax on state revenue is very dominant these days. This happens because tax is a definite source in contributing funds to the state. Basically, it is a reflection of the mutual cooperation of the community in state financing regulated by legislation. One of the factors causing low taxpayer's compliance takes place because the public as taxpayers forget or maybe even simply ignore their obligation to pay taxes, especially personal income tax. This research is quantitative in nature, which involves testing hypotheses (explanatory). The population in this study is individual taxpayer registered at the Regional Office of the Directorate General of Taxes of the Special Region of Yogyakarta. Approximately 350,935 Individual Taxpayers at the end of 2015 were registered. The research results indicated a positive influence between the attitude of taxpayers and taxpayer's compliance. By contrast, with respect to taxpayer compliance, the analysis on tax elimination variable shows that there is no positive influence between the elimination of tax sanctions and taxpayer compliance. The analysis on tax awareness toward taxpayer compliance indicates a positive influence between tax awareness and taxpayer compliance. Keywords—Tax Awareness; Taxpayer Compliance; Individual Taxpayers; Taxpayer Attitudes. Abstrak Perananpajakterhadap pendapatan Negara sangat dominan pada masa sekarang ini.Ini terjadi karena pajak adalah sumber yang pasti dalam memberikan kontribusi dana kepada Negara karena merupakan cerminan dari kegotongroyongan masyarakatdalam pembiayaan negara yang diatur oleh perundang-undangan. Salah satu factor menyebabkan penerimaan pajak yang sulit tercapai yaitu kepatuhan wajib pajak yang rendah itu dibuktikan karena masyarakat selaku wajib pajak lupa, atau bahkan mungkin mengabaikan kewajibannya untuk membayar pajak, khususnya pajak penghasilan orang pribadi. Jenis penelitian ini merupakan penelitian kuantitatif dengan melakukan pengujian hipotesis (eksplanatory). Populasi dalam penelitian ini adalah Wajib Pajak Orang Pribadi yang terdaftar pada Kantor Wilayah Direktorat Jenderal Pajak Daerah Istimewa Yogyakarta, kurang lebih berjumlah 350.935 Wajib Pajak Orang Pribadi pada akhir tahun 2015. Hasil penelitian menunjukkan terdapat pengaruh yang positif antara Sikap wajib pajak dengan kepatuhan wajibpajak, sedangkan untuk variable kepatuhan wajib pajak terhadap penghapusan pajak menunjukkan tidak terdapat pengaruh positif antara penghapusan sanksi pajak dengan kepatuhan wajib pajak dan untuk variable kesadaran perpajakan terhadap kepatuhan wajib pajak menunjukkan terdapat pengaruh positif antara kesadaran perpajakan dengan kepatuhan wajib pajak. Kata kunci—Kesadaran Perpajakan; Kepatuhan Wajib Pajak; Wajib Pajak Orang Pribadi; Sikap Wajib Pajak.
<p><em>This study examined the effect of transfer pricing aggressiveness, tax heaven, and institusional ownership on tax avoidance with tax audit as moderating variabel. The research object used 65 manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2019 period, so the total observation is 325 samples. The results show that transfer pricing aggressiveness has a positive effect and institutional ownership has a negative effect on tax avoidance, while tax heaven has no effect on tax avoidance. In addition, moderation in tax audits is able to weakens the positive effect of transfer pricing aggressiveness on tax avoidance. However, tax audits does not weaken the positive effect of tax heaven and does not strengthen the negative effect of institutional ownership on tax avoidance.</em></p>
Penelitian ini dilakukan dengan tujuan untuk melihat bagaimana tarif dan mekanisme penerapan pajak karbon di Swedia dan Finlandia untuk kemudian dibandingkan dengan rencana penerapannya di Indonesia berdasarkan Undang-Undang Nomor 7 Tahun 2021. Metode penelitian yang digunakan berupa kualitatif deskriptif dengan metode pengumpulan data berupa wawancara dan studi literatur. Hasil penelitian ini menyimpulkan bahwa Swedia, yang memiliki tarif pajak karbon tertinggi di dunia, berhasil menekan emisi karbonnya dan tanpa memberikan dampak negatif bagi perekonomian negaranya. Serupa dengan Finlandia, yang merupakan negara pertama yang menerapkan pajak karbon di dunia, berhasil menekan emisi karbonnya dan tanpa memberikan dampak negatif bagi perekonomian negaranya. Indonesia akan mulai menerapkan pajak karbon sejak April 2022 atas sektor Pembangkit Listrik Tenaga Uap-batu bara, dimana mekanisme yang diterapkan adalah Cap-and-Tax yakni gabungan dari perdagangan karbon dan emisi karbon. Tarif pajak karbon yang diterapkan adalah sama dengan harga karbon di pasar karbon namun tidak boleh kurang dari Rp30 per kilogram CO₂ ekuivalen.
This study aims to compare the factors that affect financial performance between Manchester United Plc and the similar industries by examinating financial ratios trends before and during the Covid-19 pandemic. The object under study was the Manchester United football club, while the industry average used the six biggest football clubs in the English Premier League, such as Arsenal, Chelsea, Liverpool, Manchester City, Manchester United, and Tottenham Hotspur. This study used a literature study method by collecting relevant data and information according to the topics discussed through various literatures. In addition, this study also using financial ratio indicators that were applied to the football industry to measure the financial performance of a football club. The data used were secondary data in the form of company financial statements from 2018 to 2020 from the company's official website. The results of this study conclude that Manchester United's financial performance tends to decrease,, especially in profitability due to the postponement of the competition during the Covid-19 pandemic. On the other hand, Manchester United's financial performance was stated to be good in terms of efficient management of employee payroll expenses and sponsorship contract revenues. Therefore, investors need to review the condition of football clubs based on financial ratios before making investment decisions on football clubs.
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