Jurnal Liabilitas

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, INTENSITAS MODAL, DAN LIKUIDITAS TERHADAP PENGHINDARAN PAJAK

Tagor Sidauruk, Adolpino Nainggolan, Nichmah Listiyarini — Fri, 02 Feb 2024 00:00:00 +0700

This study aims to evaluate the impact of Corporate Social Responsibility (CSR) Disclosure, Capital Intensity, and Liquidity on Tax Avoidance practices in Manufacturing companies listed on the Indonesia Stock Exchange. The study population includes Manufacturing companies listed on the Indonesia Stock Exchange in the period 2017-2022. The sampling technique uses Purposive Sampling Approach with a total sample of 126. The data analysis method used is multiple linear regression analysis to evaluate the impact of independent variables on tax avoidance practices. The results showed that Corporate Social Responsibility and Liquidity variables had an influence on tax avoidance practices, while Capital Intensity did not have a significant impact on tax avoidance. Overall, Corporate Social Responsibility, Capital Intensity, and Liquidity simultaneously contributed 59.60% to tax avoidance, while the remaining 40.40% was influenced by other factors not included in the research model.

PENGARUH PEMAHAMAN PAJAK, TARIF PAJAK, LINGKUNGAN, DAN KESADARAN SUBJEK PAJAK TERHADAP KEPATUHAN SUBJEK PAJAK UMKM DI KECAMATAN PONDOK AREN

Galih Chandra Kirana, Azys Prasstia, Heriston Sianturi, Meifida Ilyas — Fri, 02 Feb 2024 00:00:00 +0700

The purpose of this study is to determine the impact of tax understanding, tax rates, environment and taxpayer awareness on MSME taxpayer compliance. in a quantitative way. The data used are primary data obtained from a questionnaire and distribution of respondents to her MSME taxpayers in Pondok Allen District, and the sample is her 99 respondents. Based on the results obtained in analytical testing, it is concluded that taxpayer awareness and taxpayer awareness of taxes, tax rates and the environment simultaneously influence tax compliance. And each independent variable has a partial influence on the dependent variable.

Perencanaan Pajak Pph Pasal 21 Sebelum Dan Sesudah Berlakunya Pmk 66 Tahun 2023

Tongam Sinambela, Reni Anggraeni — Fri, 02 Feb 2024 00:00:00 +0700

The aim of this research is to determine the calculation of income tax article 21 based on the net, gross and gross up methods and the impact of implementing these methods after the enactment of PMK Number 66 of 2023. This research uses a qualitative descriptive method derived from a summary of the salary calculations for permanent employees in 2022 which was prepared by the author himself. The results of this research show that the gross method is more profitable in calculating PPh Article 21 payable and PPh Article 29 before and after the enactment of PMK Number 66 of 2023

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK SEBELUM DAN SELAMA COVID-19 PADA PERUSAHAAN SEKTOR MANUFAKTUR

Nabela Khoiriyah, Nur Hayati — Fri, 02 Feb 2024 00:00:00 +0700

Penelitian ini memiliki tujuan untuk melihat bagaimana pengaruh profitabilitas, ukuran perusahaan, leverage, dan konservatisme terhadap penghindaran pajak dan membandingkan penghindaran pajak sebelum Covid-19 tahun 2019 dan selama Covid-19 tahun 2020 pada perusahaan sektor manufaktur yang terdaftar di BEI (Bursa Efek Indonesia). Penelitian ini dilakukan dengan menerapkan metode penelitian kuantitatif pada perusahaan sektor manufaktur yang terdaftar di BEI (Bursa Efek Indonesia) dengan menggunakan teknik purposive sampling pengambilan sampelnya. Hasil penelitian menunjukkan bahwa profitabilitas dan konservatisme berpengaruh positif dan tidak signifikan terhadap penghindaran pajak, ukuran perusahaan berpengaruh negatif dan tidak signifikan terhadap penghindaran pajak, dan terdapat perbedaan penghindaran pajak sebelum dan selama Covid-19 yaitu peningkatan penghindaran pajak pada perusahaan manufaktur yang terdaftar di BEI periode tahun 2019-2020

AUDITOR SYARIAH APAKAH CUKUP DENGAN SERTIFIKASI AKUNTANSI SYARIAH?

Liva Fatrianda, Shabrina Syifa Qolbiyah, Salma Rodliyatu Zalfa — Fri, 02 Feb 2024 00:00:00 +0700

The purpose of this research is to present the view that accounting certification alone is insufficient for the practice of Islamic auditors. With this rationale, the article employs the Systematic Literature Review (SLR) method to further investigate related issues. The findings of this research indicate that the lack of dedicated education institutions and certifications for Sharia auditors in Indonesia is a key reason why the competence of Sharia auditors is still in doubt. The Sharia accounting certification provided by the Indonesian Institute of Accountants is limited to the technical aspects of accounting and does not encompass Sharia audit aspects. Therefore, additional certification focusing on Sharia audit competence is deemed necessary.

Pengaruh Likuiditas, Agency Cost Dan Kebijakan Dividen Terhadap Nilai Perusahaan

Nabila Syaharany, Agus Maulana — Wed, 28 Feb 2024 00:00:00 +0700

This research is quantitative research which aims to determine the effect of liquidity, agency costs and dividend policy on company value with profitability as a control variable. The population of this research is property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This research uses 159 samples were obtained using the purposive sampling method. Random Effect Model (REM) with multiple linear regression is used in this research using STATA 13. The results of this research are that liquidity does not have a significant effect on company value, agency costs do not have a significant effect on company value, dividend policy does not have a significant effect on company value, and profitability does not have a significant effect on company value.