Variabel yang digunakan meliputi variabel pertumbuhan ekonomi, pajak daerah, retribusi daerah, pendapatan bumd dan pendapatan lain daerah. S corporations suffer high effective tax rates by international standarts. Tax avoidance adalah alat untuk melakukan tax saving dengan mengalihkan sumber daya yang seharusnya diberikan untuk negara kepada. Aplikasi analisis multivariate dengan program ibm spss 21 update pls regresi. Journal of accounting and public policy, 2 6, pp 689704. Pengaruh karakteristik corporate governance terhadap effective tax rates studi empiris pada bumn yang terdaftar di bei 2009 2011. Judging from the indicators in which the user wishes to continue using efiling in the future, always use efiling for tax reporting because it has features that help the user work, always try to use efiling tax reports every time, use of efiling can simplify the reporting process overall my taxes, and easy to use efiling. Reliability test is used to determine the measurement results remain consistent if. Dari data satu variabel dependen dan empat variabel independen tersebut, diujilah pengujian statistik deskriptif, maka diperoleh hasil sesuai tabel berikut ini. Property tax in pakistan journal of development studies nafilah. Taxpayer compliance is still an interesting topic to study since the government has launched tax amnesty program. Imam ghozali published 20 mathematics, computer science bab 1. Per43pj2010 to per32pj2011 concerning the application of. Ghozali i 2012 accounting theory, issue 3, semarang.
The analysis technique used was the multiple regression analysis. International journal of trade, economics and finance 12. The effect of tax socialization, tax knowledge, expediency of. Determinans of the variablity in corporate effective tax rates and tax reform. Ghozali i 2016 aplikasi analisis multivariate dengan program. Pdf the objectives of this research are to test the tax awareness in relation to the tax compliance. Pengujian multikolinearitas dilihat dari besaran vif variance inflation factor dan tolerance. So, in beginner on januari 2016, official of tax make the new system with name efilling. The efilling is a the submission of tax returns or spt the letter of notice annual renewal notice conducted online and in real time through an application service provider or application service provider asp. The impact of the proprietary costs on internal reporting decisions.
Total boxes checked 39a b if your spouse itemizes on a separate return or you were a dualstatus alien, check herestandard 39b. Goesthi kusuma atmaja adh mengatakan maaf kak, saya ada mau tanya untuk analisis regresi linier sederhana apakah haru menggunakan semua yang ada di uji asumsi klasik banyak sumber yang mengatakan uji asumsi klasik itu digunakan untuk regresi linier berganda saya kurang paham nih kakkalo regresi sederhana apakah juga harus melalui uji asumsi klasik mohon penjelasannya ya kak. Australian journal of business and management research, 1 8. Jurnal conference on management and behavioral studies. Harvard journal on legislation vol 46 erwin harinurdin. The decline in corporate income tax rates in indonesia as stipulated in law no.
Mujtaba piracha and mick moore, 20, revenuemaximising or revenuesacrificing government. Pengaruh return on assets, tangibility dan non debt tax shield terhadap struktur modal pada perusahaan manufaktur yang. Form 1040 2011 page 2 tax and credits 38 amount from line 37 adjusted gross income. Metode yang digunakan dalam penelitian ini adalah regresi berganda. Effect of perception of facilities, intensity of conduct, and. This study uses a quantitative descriptive approach. Tax avoidance, earnings management and corporate governance mechanism an evidence from indonesia, international journal of economic research ijer vol. Determination of the sample used purposive sampling method, and it obtained a sample of 36 manufacturing based on certain criteria. Penelitian ini bertujuan untuk mengkaji book tax differences dan persistensi laba pada perusahaan manufaktur yang terdaftar di bursa efek indonesia selama tahun 20122014. Martinus robert hutauruk, imam ghozali, yacobus sutarmo, ali mushofa, suyanto, m. According ghozali 2011, the accuracy of the regression. The sample consisted of 54 observations of each variable that consists of information 9 countries of the asean economic community aec during the years 2011 to 2016.
Faktorfaktor yang mempengaruhi kemauan membayar pajak. Determinants of the variability in corporate effective tax rates and tax reform. However, on the other hand a decrease in income tax rates the agency raises opportunist attitude managers to manage earnings in order companies can. The effect of tax socialization, tax knowledge, expediency of tax id number and service quality on taxpayers compliance with taxpayers awareness as mediating variables. Pdf the impact of selfassessment system on tax payment. To determine the level of compliance of taxpayers in meeting their tax obligations can be seen from the achievement of revenue targets. The influence of thin capitalization and the executives. Tax planning, avoidance and evasion in australia 19702010. Model regresi yang baik seharusnya tidak terjadi korelasi antar variabel independen. The results show that csr and leverage have a significant and negative effect influence on the tax aggressiveness of the corporate tax. Pengaruh likuiditas dan leverage terhadap agresivitas pajak perusahaan pada perusahaan industri barang konsumsi di bursa efek indonesia periode 2011 2014. A case study at the pratama tax office of wonosari town. Book tax differences dan persistensi laba pada perusahaan manufaktur.
The sample consists of 38 manufacturing companies listed on the indonesia stock exchange in 2011 2015 and they will be determined by several criteria. Aplikasi analisis multivariate dengan program ibm spss 19 edisi 5. Ghozali imam 2016 aplikasi analisis multivariate dengan. Martinus robert hutauruk, imam ghozali, yacobus sutarmo, ali mushofa, suyanto. Gunawan andri, sukartha 2016, pengaruh persepsi tax amnesty, pertumbuhan ekonomi dan transformasi kelembagaan direktorat jenderal pajak pada penerimaan pajak pdf, ejurnal akuntansi universitas udayana vol. The following independent variables are income, perception of tp on tax sanctions, law. Uji asumsi klasik sebagai syarat uji regresi berganda dan. A study on corporate effective tax rates of malaysian listed companies. Ghozali 2006 dalam nur seto adhi 2012 mengatakan ketepatan fungsi regresi sampel dalam menafsir nilai aktual dapat diukur dari godness of fit.
Pengaruh good corporate governance terhadap tax avoidance. Determinant of thin capitalization in multinational companies. Journal of leadership, accountability and ethics 84. Secara statistik godness of fit setidaknya dapat diukur dari nilai koefisien determinasi, nilai statistik f dan nilai statistik t dengan tingkat signifikan 5%. Daftar pustaka aamir, muhammad dan syed zullfiqar ali shah. United nations model double taxation convention between.
Pengujian hipotesis uji koefisien determinasi, uji f, uji t. Tax avoidance ejurnal akuntansi universitas udayana vol 15, no. This study aims at examining the influence of tax understanding, tax awareness and tax amnesty perceptions toward taxpayers compliance in east semarang pratama tax office, semarang city, central java. Empirical study on the levels of tax audit and of tax compliance. Tax avoidance, corporate transparancy and firm value. Dividend announcements and the abnormal stock returns for the event firm and its rivals. Working paper, university of osnabruk and university of paderborn. Conclusion based on the research, it can be concluded that perceived ease, intensity behavior, and user. This research aims to obtain empirical evidence regarding the influence of multinationalism, tax haven utilization, tax uncertainty, firm size, and audit committee size against thin capitalization.
Pengaruh tingkat kepatuhan wajib pajak badan terhadap peningkatan pajak penghasilan badan. Jurna lilmu administrasi dan organisasi, issn 08543844. The effect of tax socialization, tax knowledge, expediency. Aplikasi analisis multivariate dengan program ibm spss 23 edisi kedelapan. Ghozali 2011 ghozali 2011 sobel ghozali metodologi penelitian penulis ghozali metode penelitian kuantitatif ghozali chapter 4 myers b. The personal income tax amendment act 2011 was officially gazetted on tuesday 31 january 2012 with an effective date of 14 june 2011. The impact of selfassessment system on tax payment through.
The influence of tax understanding, tax awareness and tax. Lanis dan richardson 2007, menemukan bahwa perusahaan besar lebih menyukai tax aggressive dibandingkan dengan perusahaan kecil dikarenakan mereka memiliki kekuatan ekonomi dan politik. Tax salience and tax rates, quarterly journal of economics, 124. If the corrected itemtotal correlation r table means the data is valid ghozali, 2011. Analysis of research data using simple regression with spss 16. Critical assessment of prevention policy implementation of tax. Riadi, 2016 in the statistical research book, the sig. Pdf aplikasi analisis multivariate dengan program ibm spss. Otherwise to detect tax rates from asean economic community countries can affected fdi. The results of multiple regression analysis shows that the thin capitalization and executives characteristics positively affect tax avoidance. This research aims to analyzing the influence of taxpayers awareness, knowledge of taxation, and taxpayers attitude influential on of docility. The effect of tax socialization, tax knowledge, expediency of tax.
Pdf income tax is one tax element that contributes greatly to the country. Financial statement fraud detection using ratio and digital analysis. Pengaruh modal intelektual pada nilai perusahaan perbankan yang go public di bursa efek indonesia, jurnal ilmiah akuntansi dan humanika jinah, issn. Ang, robbert, 1997, buku pintar pasar modal indonesia, edisi pertama, mediasoft indonesia anindhita, galih. Thin capitalization is an action of tax avoidance by having total debt more than total capital and that debt obtained from the same group of companies.