Pengaruh pajak tangguhan dan ukuran perusahaan terhadap persistensi laba

Maulita, Dian; Framita, Dien Sefty

doi:10.35912/jakman.v2i2.205

Cited by 6 publications

(8 citation statements)

References 4 publications

(6 reference statements)

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“…Pajak merupakan sumber yang menjadi penopang penerimaan kas negara yang digunakan oleh pemerintah untuk melaksanakan tanggung jawab negara di berbagai sektor kehidupan untuk mencapai kesejahteraan masyarakat . Pajak memiliki kontribusi yang cukup tinggi dalam pembangunan nasional karena pajak akan digunakan untuk pembangunan fasilitas dan infrastruktur umum (Maulita & Framita, 2021). Pembangunan di Indonesia pada dasarnya dilakukan oleh masyarakat bersama dengan pemerintah.…”

Section: Pendahuluanunclassified

Pengaruh Corporate Social Responsibility terhadap Agresivitas Pajak

Vitaloka

Andriyanto²,

Amelia³

et al. 2023

j. akunt. keuang. manaj.

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Purpose: This research aims to examine the effect of corporate social responsibility (CSR) on tax aggressiveness. Methodology: The type and source of data in this study is quantitative research, with data sources through the web of BUMN companies. The data used in this study are aggressiveness tax and CSR. sample determination using porposive sampling method and produce 35 samples of BUMN companies. The reason for using a BUMN company is because it is the biggest contributor in taxation. The analysis used in this study is multiple linear regression analysis using SPSS 26 software. Results: The results of the study show that CSR with a net fiscal income of more than 5% has an influence on tax aggressiveness. Meanwhile, CSR with a net fiscal income of less than 5% has no effect on tax aggressiveness Limitations: This research was only conducted by BUMN companies from 2015 to 2019. Contribution: This exploration has contributed to the enrichment of aspects of the financial accounting literature, particularly on the taxation of BUMN companies. Keywords: 1. Aggressiveness Tax 2. CSR

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Section: Pendahuluanunclassified

Pengaruh Corporate Social Responsibility terhadap Agresivitas Pajak

Vitaloka

Andriyanto²,

Amelia³

et al. 2023

j. akunt. keuang. manaj.

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“…Penelitian (Rifqiyati et al, 2021) mempertegas bahwa pajak memiliki pengaruh pada keputusan transfer pricing, pada penelitian tersebut variable independen yaitu pajak dapat mempengaruhi secara positif dan signifikan terhadap keputusan transfer pricing dimana pajak yang ditetapkan pihak perusahaan untuk dibayar mengalami kenaikan maka keputusan transfer pricing akan mengalami kenaikan dan sebaliknya. Peneliti lain meyebutkan bahwa beban pajak tangguhan tidak memiliki pengaruh yang signifikan terhadap persistensi laba dikarenakan beban pajak tangguhan dapat mengalami ketidaksamaan pada pengakuan pendapatan dan beban dalam sudut pandang akuntansi berdasarkan SAK dan sudut pandang fiscal yaitu berdasarkan pada undangundang atau peraturan perpajakan (Maulita, et al, 2021).…”

Section: Pendahuluanunclassified

Persepsi Kemudahan, Kebermanfaatan dan Kepatuhan Wajib Pajak Terhadap Penggunaan E-filling

Sinaga¹,

Akadiati²,

Purwanti³

2022

JPE

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Purpose: of this study is to investigate the perception of convenience, the perception of usefulness, and taxpayer compliance with the use of e-filling in order to obtain variables that have a significant and insignificant effect. Method: uses primary data in the form of a questionnaire which is analyzed using multiple linear regression with a sample of teachers and employees of Yadika SMA/SMK Bandar Lampung. Results: showed that the perceived convenience variable had no significant effect, the perceived usefulness variable had a significant effect and, the taxpayer compliance variable has no significant effect on the use of e-filling. Limitations: of this study are that taxpayers still have difficulty in filling out e-filing, the use of "e-filing has not been able to provide information in the appropriate format required by taxpayers, and taxpayers have not been on time in submitting SPT through e-filling. Contribution: to the field of taxation is that the perception of convenience, usefulness and, taxpayer compliance with the use of e-filling so that the local tax office can make improvements and socialize e-filing in its territory.

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“…Menurut Maulita and Framita (2021) Pajak merupakan salah satu sumber pendanaan utama bagi negara untuk mendukung anggaran negara dalam rangka meningkatkan kesejahteraan rakyat. Negara masih belum cukup upaya untuk memenuhi target penerimaan pajak baru-baru ini.…”

Section: Pendahuluanunclassified

Pengaruh Manajemen Laba Akrual, Manajemen Laba Riil dan Intensitas Persediaan terhadap Agresivitas Pajak

Choirunnisa

2022

rambis

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Purpose : This study aims to determine the effect of accrual earnings management, real earnings management, and inventory intensity on tax aggressiveness in manufacturing companies in the consumer goods industry sector in Indonesia. Research methodology : The sampling method used is a purposive sampling technique with a sample of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2018-2019. The analytical tools used in This research is multiple linear regression analysis. Data were analyzed using SPSS version 22. Results : The results of this study indicate that accrual earnings management has no effect on aggressiveness, real earnings management has a negative effect on tax aggressiveness, inventory intensity has no effect on tax aggressiveness, and accrual earnings management, real earnings management and inventory intensity are tested together have a positive effect on tax aggressiveness. Limitations : This study only uses three independent variables while there are many other variables that can be used affect tax aggressiveness. Contribution : This research is expected to provide information for companies to be considered in making tax savings so that they do not tend to enter into tax aggressiveness action. Keywords: 1. Accrual Earnings Management 2. Real Earnings Management and Inventory Intensity on Tax Aggressiveness

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Pengaruh pajak tangguhan dan ukuran perusahaan terhadap persistensi laba

Cited by 6 publications

References 4 publications

Pengaruh Corporate Social Responsibility terhadap Agresivitas Pajak

Pengaruh Corporate Social Responsibility terhadap Agresivitas Pajak

Persepsi Kemudahan, Kebermanfaatan dan Kepatuhan Wajib Pajak Terhadap Penggunaan E-filling

Pengaruh Manajemen Laba Akrual, Manajemen Laba Riil dan Intensitas Persediaan terhadap Agresivitas Pajak

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