BUKU AKUNTANSI PERPAJAKAN PDF SOFTWARE
Mengacu pada berbagai penelitian, jurnal, buku, dan resensi, penelitian ini mengajukan enam dimensi yang merupakan dimensi atau indikator reflektif dari kepatuhan wajib pajak, keenam dimensi tersebut akan diuji menggunakan analisis faktor konfirmatori dengan bantuan software SmartPLS untuk diperoleh dimensi dan atau indikator yang dapat menjelaskan konsep kepatuhan wajib pajak. The dimension that gives the least influence in forming Taxpayer Compliance is the effectiveness of Taxation System.Ībstrak.
From the weight dimensions obtained visible dimensions of Service Quality is the most dominant dimension in establishing Taxpayer Compliance. The results obtained through Confirmatory Factor Analysis (CFA) show the estimation results loading factor forming Taxpayer Compliance which consists of six dimensions of the Effectiveness of Taxation System, Tax Sanctions, Knowledge Tax, Service Quality, Tax Inspection, and Taxpayer Awareness. Referring to various studies, journals, books, and reviews, this research proposes six dimensions which are reflective dimensions or indicators of taxpayer compliance, these six dimensions will be tested using confirmatory factor analysis with the help of SmartPLS software to obtain dimensions and or indicators that can explain The concept of taxpayer compliance. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).Abstract.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journals published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the works authorship and initial publication in this journal.This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.Īuthors who publish with this journal agree to the following terms: Hasil moderasi variabel manajemen laba pada 4 (empat) variabel independen dalam penelitian ini menunjukkan bahwa tidak adanya nilai probabilitas variabel yang signifikan untuk moderasi keempat variabel independen tersebut.Ĭopyright (c) 2020 Dimas Prihandana Jati, Etty Murwaningsari Sedangkan beban pajak tangguhan diketahui berpengaruh negatif terhadap penghindaran pajak. Pertumbuhan penjualan berpengaruh positif terhadap penghindaran pajak.
Hasil penelitian ini menunjukkan bahwa aset tetap dan aset tidak berwujud tidak berpengaruh terhadap penghindaran pajak.
Pemilihan sampel dilakukan dengan metode purposive sampling dengan jumlah sampel 49 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dalam rentang waktu antara tahun 2016 - 2018. Penelitian ini juga menggunakan variabel moderasi berupa variabel manajemen laba dan kontrol yaitu ukuran perusahaan, leverage, profitabilitas dan arus kas operasional. Penelitian ini berupaya untuk menguji item-item dalam laporan keuangan yang merupakan proksi dari book tax difference yang berkaitan erat dengan adanya indikasi penghindaran pajak oleh perusahaan. Penelitian ini dilakukan dengan tujuan untuk menguji hubungan antara book tax dengan tax avoidance.
The results of moderation of earnings management variables on 4 (four) independent variables in this study indicate that there is no significant probability value for the moderation of the four independent variables. Meanwhile deferred tax expense are known to have a negative effect on tax avoidance. Sales growth have a positive effect on tax avoidance. Test results from this study indicate that fixed assets and intangible assets didn’t have an effect towards tax avoidance. The sample selection is done by purposive sampling method with a total sample of 49 companies listed on the Indonesia Stock Exchange (BEI) in the time span between 2016 - 2018. This study also uses moderation variables in the form of earnings management and control variables namely company size, leverage, profitability and operational cash flow. This study seeks to examine the items in the financial statements which are a proxy of the book tax difference that is closely related to the existence of indications of tax avoidance by the company. This research was conducted with the aim to examine the relationship between book tax with the tax avoidance.
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