Jurnal Literasi Akuntansi

Pengaruh Leverage, Intensitas Aset Tetap, Transfer Pricing, Dan Komite Audit Terhadap Manajemen Pajak Dengan Indikator Tarif Pajak Efektif

Firmansyah — Sun, 07 Aug 2022 00:00:00 +0000

Purpose: This study aims to examine the effect of Leverage, fixed asset intensity, transfer pricing, and audit committee on tax management in manufacturing companies listed in the IDX for the 2018-2021 period.

Method: Sampling used purposive sampling method and produced 102 samples data. Data analysis techniques with multiple linear analysis.

Finding: The results obtained indicate that Leverage, transfer pricing and audit committee have no effect on tax management. While the variable intensity of fixed assets has a positive influence on tax management.

Novelty: This study considers the addition of transfer pricing and audit committees because they are rarely studied in Indonesia.

Pengaruh Motivasi Kualitas Dan Pengetahuan Perpajakan Terhadap Minat Mahasiswa Akuntansi Dalam Mengikuti Brevet Pajak Di Moderasi Oleh Motivasi Ekonomi

Adinda Suci Ramadhini, Uum Helmina Chaerunisak — Tue, 20 Sep 2022 00:00:00 +0000

Penelitian ini bertujuan untuk membuktikan pengaruh motivasi kualitas dan pengetahuan perpajakan terhadap minat mahasiswa akuntansi dalam mengikuti brevet pajak yang di moderasi oleh motivasi ekonomi. Penelitian ini merupakan penelitian kuantitatif dengan minat mahasiswa akuntansi dalam mengikuti brevet pajak sebagai variabel dependen.

Sampel dari penelitian ini adalah mahasiswa program studi akuntansi angkatan 2018-2021 Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa Yogyakarta. Sampel dipilih dengan metode purposive sampling dengan kriteria tertentu. Total sampel sebanyak 88 mahasiswa yang telah dihitung dengan rumus slovin. Analisis data dilakukan dengan analisis regresi linier berganda dan analisis regresi moderat (MRA) dengan SPSS versi 25.

Hasil penelitian ini menunjukkan motivasi kualitas berpengaruh positif terhadap minat mahasiswa akuntansi dalam mengikuti brevet pajak, pengetahuan perpajakan berpengaruh positif terhadap minat mahasiswa akuntansi dalam mengikuti brevet pajak, motivasi ekonomi memperkuat pengaruh positif motivasi kualitas terhadap minat mahasiswa akuntansi dalam mengikuti brevet pajak, dan motivasi ekonomi memperkuat pengaruh positif pengetahuan perpajakan terhadap minat mahasiswa akuntansi dalam mengikuti brevet pajak.

Kata kunci: Motivasi Kualitas, Pengetahuan Perpajakan, Minat Mahasiswa Akuntansi dalam Mengikuti Brevet Pajak, dan Motivasi Ekonomi.

Pengaruh Tax Planning, Profitabilitas, Dan Inventory Intensity Terhadap Tax Avoidance

Delsa Nafhilla — Tue, 20 Sep 2022 00:00:00 +0000

This study aims to examine the effect of Tax Planning, Profitability, Inventory Intensity on Tax Avoidanc Data were analyzed using SPSS 22. This study uses a sample of manufacturing companies listed on the Indonesian Stock Exchange in 2016-2020 based on criteria established by the author, so that those who meet the criteria. The research technique used multiple linear analysis and analysis of absolute differences. The results show that tax planning, Profitability, inventory intensity have a positive effect on tax avoidance.

Praktik Penghindaran Pajak di Tengah Pandemi Covid-19

Ida Zuhaida — Tue, 20 Sep 2022 00:00:00 +0000

Purpose: This study was conducted to prove the effect of return on assets, leverage and the audit committee on tax avoidance

Method: The method used in this research is purposive sampling using the annual financial statements of 48 companies.

Finding: In this study it was found that return on assets has a positive effect on tax avoidance, leverage has a negative effect on tax avoidance and the audit committee has no effect on tax avoidance.

Novelty: The update in this research is that the research was carried out during the COVID-19 pandemic

Struktur Modal, Ukuran Perusahaan, Dan Earnings Response Coefficient: Profitabilitas Sebagai Variabel Mediasi

Anggi Tadani — Tue, 20 Sep 2022 00:00:00 +0000

Purpose: This study aims to examine whether capital structure and firm size can affect the earnings response coefficient and is mediated by profitability.

Method: The sample uses manufacturing sector companies listed on the Indonesia Stock Exchange for the last 6 years. Sample selection using pruprosive sampling technique in order to obtain 10 companies. Testing the sample using multiple linear regression analysis and path analysis to test the mediating variable using the SPSS 20 analysis tool.

Finding: The results prove that capital structure has a positive effect on profitability, firm size has a positive effect on profitability, capital structure has a negative effect on the earnings response coefficient (ERC), firm size has a positive effect on the earnings response coefficient (ERC), profitability has a positive effect on the earnings response coefficient ( ERC), Profitability mediates the effect of capital structure on earnings response coefficient (ERC), Profitability mediates the relationship between firm size and earnings response coefficient (ERC).

Novelty: This research has something that has not been done before, and there are comparisons with studies that have been done previously.