Media Akuntansi Perpajakan最新文献_第2页

Analisis Implementasi Insentif Pajak Terkait Covid-19 Pada Rumah Sakit 分析医院Covid-19相关税收激励措施的分析

Media Akuntansi Perpajakan Pub Date : 2022-12-31 DOI: 10.52447/map.v7i2.6625

Deden Tarmidi, Rhona Hafidz Dzafron Achmad

引用次数: 0

Pengaruh Sanksi Perpajakan dan Reformasi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Kebijakan Relaksasi PPh 21 sebagai Variabel Moderating 税收制裁和税收改革对个人纳税人纳税人的影响，以PPh 21放松政策为温和型变量

Media Akuntansi Perpajakan Pub Date : 2022-12-31 DOI: 10.52447/map.v7i2.6664

Robiur Rahmat Putra, Kiko Armenita Julito, Marta Uliana Siahaan

引用次数: 3

Pengaruh Cash Effective Tax Rate, Pajak Tangguhan Dan Profitabilitas Terhadap Manajemen Laba (Study Kasus Perusahaan Index Idx30) 现金有效税率、利润税和利润管理的影响(公司案例研究指数Idx30)

Media Akuntansi Perpajakan Pub Date : 2022-12-31 DOI: 10.52447/map.v7i2.6627

Habel Pardosi, Francis M. Hutabarat

引用次数: 0

Penghindaran Pajak: Dampak Profitabilitas, Leverage dan Pertumbuhan Penjualan 避税:盈利能力、杠杆和销售增长的影响

Media Akuntansi Perpajakan Pub Date : 2022-12-31 DOI: 10.52447/map.v7i2.6628

Giawan Nur Fitria, Rista Bintara

{"title":"Penghindaran Pajak: Dampak Profitabilitas, Leverage dan Pertumbuhan Penjualan","authors":"Giawan Nur Fitria, Rista Bintara","doi":"10.52447/map.v7i2.6628","DOIUrl":"https://doi.org/10.52447/map.v7i2.6628","url":null,"abstract":"The purpose of this study was to determine the effect of profitability, leverage and sales growth on tax evasion. This research is a causal research using the multiple regression analysis method with the help of the SPSS test tool version 25. The object of this research is a coal mining company listed on the Indonesia Stock Exchange from 2016 to 2020. The sample used was 90 data according to the criteria in sample selection using purposive sampling technique. The results of the data analysis show that profitability has an effect on tax evasion, while leverage and sales growth have no significant impact on tax evasion. Profitability has a significant impact on tax avoidance by companies, for this reason companies are expected to pay attention to the level of profitability because profitability is an investor's assessment of company performance. Regarding the leverage policy and the amount of sales growth, it cannot be proven that it has an impact on tax evasion, therefore companies can use non-debt tax shields as an effort to consider planning smaller tax payments. In this case the company's fixed asset depreciation expense can reduce the amount of tax paid by the company.","PeriodicalId":270672,"journal":{"name":"Media Akuntansi Perpajakan","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121174983","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Kepatuhan Wajib Pajak Pasca Implementasi Kebijakan Tax Amnesty Tax大赦政策实施后的纳税人合规分析

Media Akuntansi Perpajakan Pub Date : 2022-12-31 DOI: 10.52447/map.v7i2.6626

D. Situmorang, E. Pratama

{"title":"Analisis Kepatuhan Wajib Pajak Pasca Implementasi Kebijakan Tax Amnesty","authors":"D. Situmorang, E. Pratama","doi":"10.52447/map.v7i2.6626","DOIUrl":"https://doi.org/10.52447/map.v7i2.6626","url":null,"abstract":"Analysis of Taxpayer Compliance Post Implementation of Tax Amnesty Policy in Solok City, Sawahlunto City and Solok Regency. One of the objectives of the tax amnesty policy is to increase tax revenue from increased economic activity using reported new assets, which is accompanied by increased taxpayer compliance. Based on these objectives, the research is intended to analyze taxpayer compliance after the tax amnesty policy. \u0000The method used is a quantitative and qualitative method that seeks to link the existing facts with various applicable regulations so that an overview of taxpayer compliance will be obtained. The data taken is secondary data that is processed in the form of the number of registered taxpayers, the number of taxpayers who are required to report the Tax Return (SPT) and the realization of SPT reporting. \u0000The results show that the tax amnesty policy has a significant effect on compliance in general shortly after the policy is enacted. However, if it is detailed on corporate taxpayer compliance, non-employee individuals and employee individuals in general have no significant effect. Suggestions to be conveyed from this research are 1) the Directorate General of Taxes must continue to strive to improve services, supervision and guidance to taxpayers 2) The Directorate General of Taxes must continue to improve itself through tax reform 3) The government must be firm in implementing regulations governing sanctions for taxpayers who do not participate in the tax amnesty program","PeriodicalId":270672,"journal":{"name":"Media Akuntansi Perpajakan","volume":"492 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134111848","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak Pratama Denpasar Barat Dengan Sanksi Pajak Sebagai Variabel Moderasi 登巴萨西主要税务服务中心的纳税人合规，以税收优惠为变量

Media Akuntansi Perpajakan Pub Date : 2022-06-29 DOI: 10.52447/map.v7i1.6126

Anik Yuesti, Nyoman Gede Wimana Prananta, Desak Ayu Sriary Bhegawati

引用次数: 1

Pengaruh Down Payment dan Insentif Pajak Kendaraan PPNBM Terhadap Penjualan Mobil selama Pandemi Covid-19 PPNBM降低工资和税收优惠对Covid-19大流行期间汽车销售的影响

Media Akuntansi Perpajakan Pub Date : 2022-06-29 DOI: 10.52447/map.v7i1.6129

Nurwati Nurwati, Adi Rizfal Efriadi, Sendi Supriadi

引用次数: 0

Dampak E-Commerce dan Digitalisasi Perpajakan Terhadap Kinerja UMKM yang Dimoderasi Insentif Pajak E-Commerce和数字化税收对温和税收激励的UMKM绩效的影响

Media Akuntansi Perpajakan Pub Date : 2022-06-29 DOI: 10.52447/map.v7i1.6128

Frialdo Etanim

{"title":"Dampak E-Commerce dan Digitalisasi Perpajakan Terhadap Kinerja UMKM yang Dimoderasi Insentif Pajak","authors":"Frialdo Etanim","doi":"10.52447/map.v7i1.6128","DOIUrl":"https://doi.org/10.52447/map.v7i1.6128","url":null,"abstract":"This study has a goal, namely (1) to determine the effect of using E-commerce on the performance of UMKM during the covid 19 period in West Jakarta (2) To determine the effect of digitalization of taxation on the performance of UMKM during the Covid 19 period in West Jakarta (3) To determine the effect of incentives taxes during covid 19 on the performance of UMKM during the covid-19 period in West Jakarta, (4) to find out the use of E-commerce on the performance of UMKM in West Jakarta with taxpayer incentives during covid 19 as a moderating variable, and (5) to determine the effect of digitalization taxation on the performance of UMKM in West Jakarta with tax incentives during covid 19 as a moderating variable. . To determine the number of sample respondents using purposive sampling technique, the sample obtained is 100 respondents from SMEs. This study analyzes the relationship between the influence of e-commerce utilization and tax digitalization on MSME performance with tax incentives during covid-19 with the data analysis technique used in this study is Structural Equation Modeling (SEM) with PLS (Partial Least Square) software. The results of the analysis obtained in this study that the use of e-commerce has a positive and insignificant effect on the performance of MSMEs, digitization of taxation has a positive and significant effect on the performance of MSMEs, tax incentives have a positive and significant effect on the performance of MSMEs, the use of e-commerce has a positive and significant effect on the performance of MSMEs. through tax incentives during covid-19 and digitization of taxation has a positive and significant impact on the performance of MSMEs through tax incentives during covid-19","PeriodicalId":270672,"journal":{"name":"Media Akuntansi Perpajakan","volume":"88 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133105443","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Effective Tax Rate: Dampak Leverage, Capital Intensity Ratio Dan Kepemilikan Institusi 有效税率:丹帕克杠杆率，资本密集率丹克佩米利坎研究所

Media Akuntansi Perpajakan Pub Date : 2022-06-29 DOI: 10.52447/map.v7i1.6125

Deden Tarmidi, Rinaldi Okto

引用次数: 1

Analisis Penerimaan Pajak Daerah Sebagai Pendorong Pertumbuhan Ekonomi Dan Dampaknya Dalam Belanja Daerah 区域税收分析促进经济增长及其对区域购物影响

Media Akuntansi Perpajakan Pub Date : 2022-06-29 DOI: 10.52447/map.v7i1.6127

Erlina Sari Pohan, Achmad Nasrullah, Juwenah Juwenah

{"title":"Analisis Penerimaan Pajak Daerah Sebagai Pendorong Pertumbuhan Ekonomi Dan Dampaknya Dalam Belanja Daerah","authors":"Erlina Sari Pohan, Achmad Nasrullah, Juwenah Juwenah","doi":"10.52447/map.v7i1.6127","DOIUrl":"https://doi.org/10.52447/map.v7i1.6127","url":null,"abstract":"The purpose of this study was to determine the growth rate, revenue effectiveness, effectiveness of regional spending, contribution of local tax revenue to regional economic growth, contribution of local tax revenue to regional spending and the rate of economic growth in Cilegon based on GRDP at current prices. The research method used is a qualitative descriptive method with data and budget targets for PAD, regional taxes, expenditures and regional GRDP in 2014-2018. The results showed that the growth rate of local taxes in 2015 was 21.23%, in 2015 it was 4.84%, in 2017 it was 16.14% and in 2018 it was 5.85%. Effectiveness of Regional Taxes, the average level of effectiveness in 2014-2018 is 99.83% (effective). For the level of effectiveness of 2014-2018 Regional Expenditures which reached 80-90% (enough). The contribution of income to regional economic growth in 2014-2018 exceeds 100% (very good). The contribution of Regional Tax receipts to Regional Expenditures for 2014-2018 reached 20.10-30% (medium). The economic growth rate in 2015 was 4.17%, in 2016 it was 4.99%, in 2017 it was 5.46% and in 2018 it was 5.82%. Contributions in this research contribute ideas to the City Government of Cilegon and become a material for consideration in making decisions and policies for better development in the future.","PeriodicalId":270672,"journal":{"name":"Media Akuntansi Perpajakan","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134006751","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0