Jurnal Akuntansi Bisnis Eka Prasetya Penelitian Ilmu Akuntansi

The Influence of Litigation Risk and Tax Incentives toward Conservatism Accounting in Food and Beverage Manufacturing Companies Listed at Indonesia Stock Exchange

Cynthia — 2024-09-30

This study aims to determine the influence of litigation risk and tax incentives toward conservatism accounting in food and beverage manufacturing companies listed at Indonesia Stock Exchange (IDX). This research is based on quantitative data type and the data source is from secondary data. The unit analysis and observation in this study is food and beverage manufacturing companies listed at Indonesia Stock Exchange, with total population of 30 companies. From this population, 14 companies are chosen by purposive sampling technique throughout 5 periods of time, specifically from 2016-2020 which sum up to 70 samples. The method of analysis used in this study is multiple linear regression analysis. The result of partial research shows that the litigation risk has no effect and is not significant on conservatism accounting, Tax Incentives has a significant effect on conservatism accounting. The result of simultaneous research shows that Litigation Risk and Tax Incentives have a significant effect on conservatism accounting.

Effect of Leverage and Capital Instensity on Tax Avoidance in Manufacturing Companies in the Food and Beverage Subsector listed on the Indonesia Stock Exchange

Della — 2024-09-30

This study aims to determine whether leverage and capital intensity have a significant effect on tax avoidance in manufacturing companies in the food and beverage listed on the Indonesia Stock Exchange. The type of data used in this research is quantitative data and the data source is secondary data. Secondary data in this study is in the form of financial statements that have been audited during the 2016-2020 period. The population in this study were 30 companies in the manufacturing companies in the food and beverage subsector listed on the Indonesia exchange. The research sample in this study was 8 companies with purposive sampling technique. T test results show leverage has a significant effect on tax avoidance in manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange while capital intensity has no effect but significant on tax avoidance in manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange. F test results show that the variables of leverage and capital intensity have a significant effect ontax avoidance in manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange. The coefficient of determination test results show that tax avoidance variable can be explained by leverage and capital intensity, while the rest of the tax avoidance variable can be explained by other variables not examined in this study such as firm size and inventory intensity.

The Effect of Capital Structure and Deferred Tax on Income Tax Payable in Food Sub Sector Companies Listed on The Indonesian Stock Exchange

David Gunawan — 2024-09-30

This study aims to determine whether the Capital Structure and Deffered Tax have a significant effect on the Income Tax Payable in Food Sub Sector Company listed on The Indonesian Stock Exchange. This study uses quantitative data types and data sources are secondary data. The population selected by the saturated sampling technique and which consists of 5 periods, namely 2017 - 2021, totaling 50 samples from 10 company. The analytical method used in this study is multiple linear regression using SPSS program. The results partially show that the Structure Modal has a significant effect on Income Tax Payable in Food Sub Sector Company listed on The Indonesian Stock Exchange. The results partially show Deffered Tax has a significant effect on Income Tax Payable in Food Sub Sector Company listed on The Indonesian Stock Exchange. The results of the study simultaneously showed that the Capital Structure and Deffered Tax has a significant effect on the Income Tax Payable in Food Sub Sector Company listed on The Indonesian Stock Exchange. The coefficient of determination (R Square) means that the Income Tax Payable variable can be explained by whether the Capital Structure and Deffered Tax and the remaining Income Tax Payable variable is explained by other variables not included in the study.

The Effect of Professionalism, Self Efficacy and Job Training on Tax Autditor Perfomance at Medan KPP Polonia

Hendry — 2024-09-30

This study aims to determine whether Professionalism, Self Efficacy and Job Training have a significant effect partially or simultaneously on the Performance of Tax Auditors at KPP Medan Polonia. This study uses quantitative data types and data sources are primary data and secondary data. The population in this study were 109 employees who worked at KPP Medan Polonia. From the population, selected by purposive sampling technique and obtained as many as 37 employees who are associated with the inspection department at KPP Medan Polonia. The analytical method used in this research is multiple linear regression With SPSS version 26 Software tools. The results of this research that profesionalism has signficant effect partially on tax auditor perfomance. Self efficacy has significant effect partially on tax auditor perfomance and Job training has significant effect partially on tax auditor perfomance. Then there is the effect of profesionalism, self efficacy and job training on tax auditor perfomance simultaneously.

The Effect of Perceived Usefulness and Perceived Ease of Use Against E-Filing Usage on Taxpayers at East Medan Tax Office

Ira Winnie Wijaya — 2024-09-30

This study aims to determine the effect of perceived usefulness and perceived ease of use on e-Filing usage partially and simultaneously at the East Medan Tax Office. This study uses quantitative data method and data source is primary data. The unit of analysis and observation in this study is Individual Taxpayers who are registered taxpayers at the East Medan Tax Office. The total population is all individual taxpayers registered at the East Medan Tax Office who had use e-Filing. From the population, selected using incidental sampling technique and obtained 100 individual taxpayers. Data analysis technique used is multiple linear regression. This analysis includes validity test, reliability test, descriptive statistics, classical assumption test, multiple regression analysis, hypothesis testing through t and F tests, and coefficient of determination test. The results of t-test indicate that Perceived Usefulness has a significant effect on e-Filing Usage and Perceived Ease of Use has a significant effect on e-Filing usage. The results of F test indicate that Perceived Usefulness and Perceived Ease of Use have significant effect on e-Filing Usage.

The Influence of Tax Sanctions and Taxpayer Understanding on Individual Annual Tax Return Reporting at the Bodhicitta Buddhist School in Medan

Stephannie — 2024-09-30

This research aims to determine the influence of tax sanctions and taxpayer understanding on individual annual tax return reporting at the Bodhicitta Buddhist College in Medan. This research uses quantitative data and the data source is a primary data source. The unit of analysis and observation in this research is the Bodhicitta Buddhist College teachers with a population of 105 teachers in 2023. From the population, selected using purposive sampling techniques and obtained 84 teachers who have NPWP. The coefficient of determination (R Square) is 0.521 or 52.1%, which means that the annual SPT reporting variable can be explained by the variables of tax sanctions and taxpayer understanding. The conclusion from the results of this research shows that partially tax sanctions have no effect and are not significant on annual SPT reporting and taxpayer understanding has a significant effect on annual SPT reporting. Simultaneously, tax sanctions and taxpayer understanding have a significant effect on annual SPT reporting.

The Effect of Tax Avoidance and Profitability on Company Value in Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange

Rita — 2024-09-30

This study aims to determine the effect of tax avoidance and profitability on firm value partially and simultaneously in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The population in this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in the 2016 - 2020 period of 26 companies. Samples were taken as many as 11 companies using purposive sampling technique. T test results of the study partially show that the tax avoidance has not effect and not significant on firm value. T test results of the study partially show that the profitability have a significant effect on firm value. Simultaneous research results show that tax avoidance and profitability have a significant effect on firm value. The coefficient of determination (R²) shows that the firm value variable can be explained by the variables of tax avoidance and profitability, while the rest is explained by other factors such asas Asset Structure, Liquidity, and leverage.

The Influence of Regional Taxes, Regional Levies, and Regional Assets on Regional Original Income at the Regional Financial and Asset Management Agency of the City

Fiona Putri Ciami — 2024-09-30

This study aims to determine the effect of regional taxes, regional levies, and regional wealth results on regional original income partially and simultaneously at the Medan City Regional Financial and Asset Management Agency. This study uses quantitative data and the data source is secondary data. The unit of analysis and observation in this study is the Regional Financial and Asset Management Agency of Medan City for the 2017-2020 period, with a population of 48 months. From the population, using the saturated sample technique and the number of samples for 12 months for 4 periods, namely the 2017-2020 period, totaling 48 samples. Results of this study simultaneously show that there is a significant effect of Regional Taxes, Regional Levies, and Results of Regional Wealth Management on Regional Original Income.

The Effect of Earnings Management and Capital Intensity on Tax Aggressiveness in Chemical Manufacturing Companies Listed on the Indonesia Stock Exchange

Willy — 2024-09-30

This research aims to determine the effect of earning management and capital intensity on aggressiveness in manufacturing sub-sector chemical listed on the Indonesian Stock Exchange. The population in this study is manufacturing sub-sector chemical listed on the Indonesia Stock Exchange in the 2018 - 2022 period of 19 companies. Samples were taken as many as 10 companies using purposive sampling technique. T test results of the study partially show that the earning management has a significant effect on aggressiveness. T test results of the study partially show that the capital intensity have not significant effect on aggressiveness. Simultaneous research results show that earning management and capital intensity have a significant effect on aggressiveness. The coefficient of determination (R²) shows that the aggressiveness variable can be explained by the variables of earning management and capital intensity while the rest is explained by other factors such as profitability, leverage, company growth, effective tax rate, firm value, tax avoidance.

The Influence of Leverage and Company Size on Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange

Vanessa — 2024-09-30

The purpose of the research was to know the influence of Leverage and Company Size on Tax Avoidance. This research uses documentation and quantitative methods and research data source from secondary data. The research population were financial reports of food and beverage sub-sector manufacturing companieslisted on the Indonesia Stock Exchange (IDX) for 5 periods, namely the 2018 – 2022 period, with a total population of 26 companies . A total sample was 17 companies in 5 period, namely the periode 2018 – 2022 with a total of 85 samples. Samples were taken by purposive sampling. The Data were evaluated with the multiple linear regression analysis method which resulted in the Equatiom of Tax Avoidance = 1.240 + 0.143 Leverage - 0,976 Company Size + e. The results showed that there is an influence of Leverage on Tax Avoidance. There is a influence of Company Size on Tax Avoidance. There is simultaneous influence of Leverage and Company Size on Tax Avoidance. The amount of R Square is 0,108 or 10,8% its mean that the Leverage and Company Size affect the Tax Avoidance by 10,8%.