Ghozali 2011 pdf tax

Pengaruh likuiditas dan leverage terhadap agresivitas pajak perusahaan pada perusahaan industri barang konsumsi di bursa efek indonesia periode 2011 2014. Australian journal of business and management research, 1 8. Secara statistik godness of fit setidaknya dapat diukur dari nilai koefisien determinasi, nilai statistik f dan nilai statistik t dengan tingkat signifikan 5%. Pdf income tax is one tax element that contributes greatly to the country. 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 influence of thin capitalization and the executives.

The impact of the proprietary costs on internal reporting decisions. 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. Martinus robert hutauruk, imam ghozali, yacobus sutarmo, ali mushofa, suyanto, m. Pengaruh tingkat kepatuhan wajib pajak badan terhadap peningkatan pajak penghasilan badan. Ghozali imam 2016 aplikasi analisis multivariate dengan. Critical assessment of prevention policy implementation of tax. Pengujian hipotesis uji koefisien determinasi, uji f, uji t. The following independent variables are income, perception of tp on tax sanctions, law. 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.

Dari data satu variabel dependen dan empat variabel independen tersebut, diujilah pengujian statistik deskriptif, maka diperoleh hasil sesuai tabel berikut ini. Form 1040 2011 page 2 tax and credits 38 amount from line 37 adjusted gross income. Penelitian ini bertujuan untuk mengkaji book tax differences dan persistensi laba pada perusahaan manufaktur yang terdaftar di bursa efek indonesia selama tahun 20122014. 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. Otherwise to detect tax rates from asean economic community countries can affected fdi. 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. Per43pj2010 to per32pj2011 concerning the application of. United nations model double taxation convention between. Martinus robert hutauruk, imam ghozali, yacobus sutarmo, ali mushofa, suyanto. Pengujian multikolinearitas dilihat dari besaran vif variance inflation factor dan tolerance. The results of multiple regression analysis shows that the thin capitalization and executives characteristics positively affect tax avoidance. Ang, robbert, 1997, buku pintar pasar modal indonesia, edisi pertama, mediasoft indonesia anindhita, galih. Ghozali 2006 dalam nur seto adhi 2012 mengatakan ketepatan fungsi regresi sampel dalam menafsir nilai aktual dapat diukur dari godness of fit.

According ghozali 2011, the accuracy of the regression. Reliability test is used to determine the measurement results remain consistent if. Property tax in pakistan journal of development studies nafilah. The influence of tax understanding, tax awareness and tax. Tax planning, avoidance and evasion in australia 19702010. Tax avoidance, earnings management and corporate governance mechanism an evidence from indonesia, international journal of economic research ijer vol. Variabel yang digunakan meliputi variabel pertumbuhan ekonomi, pajak daerah, retribusi daerah, pendapatan bumd dan pendapatan lain daerah. To determine the level of compliance of taxpayers in meeting their tax obligations can be seen from the achievement of revenue targets. Tax avoidance, corporate transparancy and firm value. Dividend announcements and the abnormal stock returns for the event firm and its rivals. S corporations suffer high effective tax rates by international standarts. Determinants of the variability in corporate effective tax rates and tax reform.

The effect of tax socialization, tax knowledge, expediency of tax id number and service quality on taxpayers compliance with taxpayers awareness as mediating variables. If the corrected itemtotal correlation r table means the data is valid ghozali, 2011. Daftar pustaka aamir, muhammad dan syed zullfiqar ali shah. Financial statement fraud detection using ratio and digital analysis. Journal of leadership, accountability and ethics 84. Uji asumsi klasik sebagai syarat uji regresi berganda dan. Mujtaba piracha and mick moore, 20, revenuemaximising or revenuesacrificing government.

Metode yang digunakan dalam penelitian ini adalah regresi berganda. Analysis of research data using simple regression with spss 16. Empirical study on the levels of tax audit and of tax compliance. The effect of tax socialization, tax knowledge, expediency of tax. 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. The decline in corporate income tax rates in indonesia as stipulated in law no. The analysis technique used was the multiple regression analysis. The personal income tax amendment act 2011 was officially gazetted on tuesday 31 january 2012 with an effective date of 14 june 2011. 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. Working paper, university of osnabruk and university of paderborn. International journal of trade, economics and finance 12.

Taxpayer compliance is still an interesting topic to study since the government has launched tax amnesty program. So, in beginner on januari 2016, official of tax make the new system with name efilling. Model regresi yang baik seharusnya tidak terjadi korelasi antar variabel independen. Jurna lilmu administrasi dan organisasi, issn 08543844. A study on corporate effective tax rates of malaysian listed companies. The impact of selfassessment system on tax payment through. Faktorfaktor yang mempengaruhi kemauan membayar pajak. Ghozali i 2012 accounting theory, issue 3, semarang. Jurnal conference on management and behavioral studies. Riadi, 2016 in the statistical research book, the sig. Conclusion based on the research, it can be concluded that perceived ease, intensity behavior, and user. Pengaruh return on assets, tangibility dan non debt tax shield terhadap struktur modal pada perusahaan manufaktur yang. Aplikasi analisis multivariate dengan program ibm spss 23 edisi kedelapan. A case study at the pratama tax office of wonosari town.

Pdf the impact of selfassessment system on tax payment. The effect of tax socialization, tax knowledge, expediency of. Determinans of the variablity in corporate effective tax rates and tax reform. Lanis dan richardson 2007, menemukan bahwa perusahaan besar lebih menyukai tax aggressive dibandingkan dengan perusahaan kecil dikarenakan mereka memiliki kekuatan ekonomi dan politik.

The results show that csr and leverage have a significant and negative effect influence on the tax aggressiveness of the corporate tax. Determination of the sample used purposive sampling method, and it obtained a sample of 36 manufacturing based on certain criteria. Aplikasi analisis multivariate dengan program ibm spss 21 update pls regresi. Pengaruh good corporate governance terhadap tax avoidance. Tax salience and tax rates, quarterly journal of economics, 124. Pdf the objectives of this research are to test the tax awareness in relation to the tax compliance. Total boxes checked 39a b if your spouse itemizes on a separate return or you were a dualstatus alien, check herestandard 39b. Tax compliance is a major factor affecting tax revenues. Effect of perception of facilities, intensity of conduct, and. Book tax differences dan persistensi laba pada perusahaan manufaktur. 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.

Ghozali 2011 ghozali 2011 sobel ghozali metodologi penelitian penulis ghozali metode penelitian kuantitatif ghozali chapter 4 myers b. The effect of tax socialization, tax knowledge, expediency. Harvard journal on legislation vol 46 erwin harinurdin. Tax avoidance ejurnal akuntansi universitas udayana vol 15, no. Pdf aplikasi analisis multivariate dengan program ibm spss. Pengaruh karakteristik corporate governance terhadap effective tax rates studi empiris pada bumn yang terdaftar di bei 2009 2011. Pengaruh modal intelektual pada nilai perusahaan perbankan yang go public di bursa efek indonesia, jurnal ilmiah akuntansi dan humanika jinah, issn. This study uses a quantitative descriptive approach. Journal of accounting and public policy, 2 6, pp 689704. The sample consists of 38 manufacturing companies listed on the indonesia stock exchange in 2011 2015 and they will be determined by several criteria. Imam ghozali published 20 mathematics, computer science bab 1.