scholarly journals Pengaruh Moral Etika Pajak Penghasilan Terhadap Tax Avoidance Dengan Sosio Demografi Sebagai Variabel Moderasi

2019 ◽  
Vol 1 (2) ◽  
pp. 814-825
Author(s):  
Weggy Oktya Dwitra ◽  
Henri Agustin ◽  
Erly Mulyani
Keyword(s):  
Income Tax ◽  
Tax Avoidance ◽  
Moderating Variables ◽  
The People ◽  
Moral Ethics ◽  
State Income ◽  
Independent Variable ◽  
Tax Payments ◽  
The Relationship ◽  
Regression Tests

Taxes are the main source of state income and reception, and are used to increase the prosperity and welfare of the people as a whole. The income tax collection system currently provides loopholes for taxpayers to prepare reports on tax payments to a minimum as long as they do not deviate from the applicable legislation.Important issues in taxation include awareness of paying taxes, tax paying behavior, obedience in paying taxes and tax avoidance. In connection with this research conducted aims to examine empirically about: (1) The moral-ethics effect of income tax on tax avoidance, and (2) Socio-demographic relations on the moral-ethical influence of income tax on tax avoidance. In connection with this research conducted aims to examine empirically about: (1) The moral-ethics effect of income tax on tax avoidance, and (2) Socio-demographic relations on the moral-ethical influence of income tax on tax avoidance. The data needed in this research is obtained from a questionnaire filled in by the income taxpayer sample registered at the KPPP Padang, which consists of 100 taxpayers. The collected data was analyzed using simple and multiple linear regression tests and the MRA (Moderating Regression Analysis) test for moderating variables. The research results obtained are (1) Moral-ethics of income tax affects the intention of personal taxpayers to carry out tax avoidance income tax. (2) Socio Demography does not moderate the relationship between moral-tax ethics and personal taxpayer intentions to carry out tax avoidance income taxes. (3) Moral-Ethics of Income Tax and Socio-Demographic influence together towards Tax Avoidance. In addition Socio Demography is proven only as an independent variable (predictor) in relation to Tax Avoidance.

Is There a December Effect? Strategic Prepayments of Deductible State Income Tax

2010 ◽  
Vol 32 (2) ◽  
pp. 53-71
Author(s):  
John Shon ◽  
Stanley Veliotis
Keyword(s):  
Income Tax ◽  
Time Value Of Money ◽  
State Income Tax ◽  
Federal Income Tax ◽  
State Income ◽  
Tax Savings ◽  
Tax Payments ◽  
One Year ◽  
The Cost ◽  
Value Of Money

ABSTRACT: Individuals’ state income tax payments are deductible in the year paid for federal income tax purposes. This study investigates whether, and to what extent, individuals implement federal tax planning by prepaying state estimated income taxes before year-end, even though those payments are not due until January 15. Based on a study of 34 states’ aggregate data on estimated income tax receipts from individuals, we find strong evidence of this effect. We also find that this effect is increasing with the cost of state income tax payments. The results suggest that individual taxpayers take steps to reduce taxes by shifting deductions from one year to an earlier year and/or exploit the time value of money provided by accelerating federal tax savings by one year.

scholarly journals THE RELATIONSHIP BETWEEN INCOME AND HEALTH. COMPARATIVE STUDY ROMANIA VS. UKRAINE

2016 ◽  
pp. 41-50
Author(s):  
Ramona Marinela Simut ◽  
Diana Claudia Perticas
Keyword(s):  
Comparative Analysis ◽  
Life Expectancy ◽  
Health System ◽  
Significant Contribution ◽  
Income Growth ◽  
Simple Linear Regression ◽  
The People ◽  
Independent Variable ◽  
The Relationship ◽  
And Training

he hereby work plans on analysing to what extent the life expectancy is subject to the influence by different markers, like: GDP, the percentage of GDP allocated for the health system, as well as the income level in Romania and Ukraine. We consider that a comparative analysis between the two countries is representative since, as it results from the data and the diagrams presented within the work, both the GDP evolution and the percentage allocated from GDP for the health system reveal a different evolution, ranging in both countries, unlike the life expectancy going through an ascending trend, slow for both cases. Partially considering the specialized literature in use, our attention was drawn towards the evolution of the income obtained by the people. More precisely, commencing from Keynes’ Basic Psychological Law stipulating that along with the income growth the expenditure on health, education and training the human resource will increase, we have chosen to econometrically test these theories for Romania and Ukraine. Therefore, we would like to research, using a simple linear regression model, whether the income growth, which represents the independent variable, obtained by the people, has a significant contribution in life expectancy (the dependent variable) increase in Romania, as well as in Ukraine.

scholarly journals ANALISIS PENGARUH VARIABEL MODERASI SWITCHING COSTS TERHADAP HUBUNGAN SERVICE PERFORMANCE DAN CUSTOMER LOYALTY MEMBER CELEBRITY FITNESS JAKARTA

2018 ◽  
Vol 15 (1) ◽  
pp. 52-71
Author(s):  
Bryan Bryan ◽  
Eddy Haryadi
Keyword(s):  
Customer Loyalty ◽  
Significant Influence ◽  
Random Sampling ◽  
Switching Costs ◽  
Simple Random Sampling ◽  
Service Performance ◽  
Moderating Variables ◽  
Service Company ◽  
Independent Variable ◽  
The Relationship

The purpose of this research to determine the effect of moderating variables on the relationship between Switching Costs, Service Performance and Customer Loyalty among Celebrity Fitness members. This research was carried out in a service company Celebrity Fitness. The respondents were limited to the members of Celebrity Fitness in Jakarta. Data obtained by distributing questionnaires to the sample. The method used in sampling is simple random sampling by means of draws. The sample are 165 active members of Celebrity Fitness. The results showed that there is significant influence of the moderating variable on the relationship between Service Performance and Customer Loyalty. The results also show the Service Performance as an independent variable has a significant effect on customer loyalty. Switching Costs serves as a quasi moderator (serves as the independent variable and moderation) significantly affects customer loyalty and has a significant influence as a moderating variable in the relationship between Service Performance and Customer Loyalty.

scholarly journals Faktor-Faktor yang Mempengaruhi Senjangan Anggaran

2018 ◽  
Vol 12 (2) ◽  
pp. 62
Author(s):  
Anik Irawati ◽  
Anisa Mutiara
Keyword(s):  
Organizational Commitment ◽  
Sampling Method ◽  
Budgetary Slack ◽  
Moderating Variables ◽  
Asymmetry Of Information ◽  
Study Results ◽  
Budgetary Participation ◽  
Independent Variable ◽  
The Asymmetry ◽  
The Relationship

This study was aimed at demonstrating the influence of budget participation as an independent variable, the asymmetry of information, the capacity of individuals and organizational commitment as moderating variables on the incidence of budgetary slack as the dependent variable. The sampling method in this study was purposive sampling, namely the regional device organization (OPD) at Bandar Lampung in the form of the department, in order to obtain 16 Departments with a number of respondents as many as 74 people. The data were collected through survey in the form of a questionnaire and analyzed using moderated regression analysis. The study results show that budget participation influenced the budgetary slack, as well as the organizational commitment influenced the relationship between budgetary participation and budgetary slack. Meanwhile, the asymmetry of information and the capacity of individuals did not influence the relationship between budgetary participation and budgetary slack

Likuiditas, Return On Assets, Leverage Dan Ukuran Perusahaan Terhadap Agresivitas Pajak

2021 ◽  
Vol 14 (2) ◽  
pp. 283-296
Author(s):  
Eni Endaryati ◽  
Vivi Kumalasari Subroto
Keyword(s):  
Tax Evasion ◽  
Descriptive Analysis ◽  
Tax Avoidance ◽  
Descriptive Statistics ◽  
Company Size ◽  
Return On Assets ◽  
Tax Aggressiveness ◽  
Independent Variable ◽  
The Relationship ◽  
A Company

Tax aggressiveness is the actions taken by the company to reduce its tax obligations. A company is said to carry out tax aggressiveness if the company tries to reduce the tax burden aggressively, either using legal methods, namely tax avoidance or illegal methods such as tax evasion. Although not all tax planning actions are carried out illegally, the more loopholes a company uses to avoid taxes, the more aggressive the company is considered. And this study aims to examine the relationship between the dependent variable and the independent variable of this study. The independent variables are liquidity, ROA, leverage and firm size and the dependent variable is tax aggressiveness. And for the analytical method used is regression analysis, and descriptive analysis. Descriptive statistics are used to describe or describe the variables in the study. Descriptive statistics used are measures of tax aggressiveness of all sample companies. The description of the variables can be seen from the mean and standard deviation. The descriptive statistical test was carried out with the SPSS program. The results of the study found that liquidity has no effect on tax aggressiveness, then Renturn on Assets (ROA) affects tax aggressiveness, then leverage affects tax aggressiveness and company size affects tax aggressiveness.   Keywords: Liquidity, ROA, Leverage, Company Size, Tax Aggressiveness

Social Network and Adaptive Capabilities Among Malaysian Born Global Firms

2015 ◽  
Vol 21 (4) ◽  
pp. 672-675
Author(s):  
Shankar Chelliah ◽  
Lee Ming Huoy ◽  
Mohamed Sulaiman
Keyword(s):  
Social Network ◽  
Business Activity ◽  
Born Global ◽  
International Performance ◽  
Moderating Variables ◽  
Adaptive Capabilities ◽  
Medium Enterprise ◽  
Independent Variable ◽  
Mediating Factor ◽  
The Relationship

The purpose of the research is to understand the mediating factor of Social Network and Adaptive Capabilities to the Relationship between Malaysian Born Global Entrepreneur’s Behaviours on International Performance. In the global market’s environment, there is full of uncertainty impact that may affect the entrepreneur’s international performance. Social network, adaptive capabilities and the firm behaviour is affecting the outcome of firm’s performance. The dependent variable of this research is firm performance, the independent variable of this research is Born Global firm’s behaviour and the moderating variables of this research are social network and adaptive capabilities. Based on the collected data, the research concluded that there was a significant relationship for social network and adaptive capabilities on the relationship between born global entrepreneur’s behaviours that influence in firm’s international performance. The study is geographically localized and limited to testing a sample of small medium enterprise (SMEs), Malaysian service and manufacturing firms with a minimum of 5 employees and no more than 150 employees, and also have internationalize their business activity; example like import, export, franchise, direct investment and other international business activity.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI

2017 ◽  
Vol 9 (2) ◽  
Author(s):  
Vivi Adeyani Tandean ◽  
Piter Nainggolan
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Income Tax ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Sufficient Evidence ◽  
Manufacturing Companies ◽  
Main Obstacle ◽  
State Income Tax ◽  
State Income

Taxation is an important issue to sustain a country’s revenue. The main obstacle in the context of state income tax in this sector is tax avoidance. Minimizing of tax burden can be influenced by executive’s character, company’s size, profitability and institutional ownership.This study aims to examine the factors that affect tax avoidance. This study uses 120 manufacturing companies. Sample methods in this study is judgment sampling. This study’s hypothesis is tested with classical assumptions and multiple regression analysis and residual regression analysis using SPSS version 20 software. Conclusions for this research is executive’s character does not have sufficient evidence to have impact on tax avoidance. Company’s size and profitability have sufficient impact on tax avoidance. Institutional ownership variable can be able to moderate various factor which have impact on tax avoidance.<br />Keywords : tax avoidance

scholarly journals ANALISIS PERHITUNGAN PPH PASAL 21 TERHADAP PEGAWAI TETAP ATAS BERLAKUNYA PMK RI NO: 101/PMK.010/2016 TENTANG PTKP STUDI KASUS PADA PT. BANK SULUTGO CABANG TAHUNA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Vinry Y Pangandaheng ◽  
Inggriani Elim ◽  
Heince R. N. Wokas
Keyword(s):  
Key Words ◽  
Income Tax ◽  
Qualitative Approach ◽  
The State ◽  
The People ◽  
The Law ◽  
The Republic ◽  
Permanent Employees ◽  
Tax Payments ◽  
Descriptive Method

Tax is a compulsory contribution to a country that is indebted by an individual or a coercive body under the Act, without obtaining direct remuneration and being used for the purposes of the state to the greatest possible prosperity of the people. This study aims to find out and analyze the calculation of income tax (PPh) article 21 on permanent employees on the enactment of new regulations PMK No: 101 / PMK.010 / 2016 in the interest of tax payments efficiently in PT. Bank SulutGo Tahuna Branch. This research uses descriptive method with qualitative approach. Based on the results of research, it is concluded that the calculation and reporting of Article 21 Income Tax at PT. Bank SulutGo Branch Tahuna has been in accordance with the Law No. 36 of 2008 and the procedures set forth in the Tax Regulations applicable in Indonesia, and PT. Bank SulutGo Branch Tahuna has done the calculation of PTKP in accordance with Regulation of the Minister of Finance of the Republic of Indonesia No: 101 / PMK.010 / 2016.Key Words : Calculation, Income Tax Article 21, PMK No: 101 / PMK.010 / 2016

scholarly journals TYPE OF LEADERSHIPS, ACCOUNTABILITY, PUBLIC PARTICIPATION AND TRANSPARENCY OF PUBLIC POLICY AS MODERATION TO DEGREE OF LEGISLATIVE’S MEMBERS BUDGETING KNOWLEDGE IN CONTROLLING THE REGIONAL BUDGET (APBD)

2017 ◽  
Vol 1 (3) ◽  
Author(s):  
Aprianto L. Kuddy
Keyword(s):  
Public Policy ◽  
Public Participation ◽  
The Other ◽  
Control Board ◽  
Moderating Variables ◽  
Regional Budget ◽  
Independent Variable ◽  
Leadership Types ◽  
The Relationship

The purpose of this research was to examine the influence of the quality of board of the council knowledge about budget and the control board of the council on Regional Budget (APBD) with leadership types, accountability, participation and public policy transparency as the moderating variables that strengthen or weaken the relationship. Independent variable of this research is quality of board of the council knowledge about budget and the control board of the council on Regional Budget (APBD) as a dependent variable. The analysis of this research was a member of the board council at Regional Representative Council (DPRD) of Papua Province, Regional Representative Council (DPRD) of Jayapura Regency and Regional Representative Council (DPRD) of Jayapura Municipality for the period of 2009 to 2014. The number of respondent of this research was 111 respondents. The data was obtained by direct surveys and the hypothesis was tested with multiple regressions analysis. The result showed that board of the council’s knowledge about budget influenced the control board on Regional Budget (APBD). Besides, this research also documented that interaction between leadership type with knowledge about budget and interaction between public participation with knowledge about budget influenced the control from board on the Regional Budget (APBD). On the other hand, both interaction between accountability and public policy transparency did not influence the control board of the council on Regional Budget (APBD). Keywords : Leadership type, Accountability, Public participation, Transparency in Public Policy, Budgeting knowledge, Control board on Regional Budget (APBD).

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