Jurnal Riset Akuntansi Politala

KEBERADAAN TOKO TRADISIONAL DAN TOKO MODERN; ASPIRASI PEDAGANG KECIL DAN REGULASI PEMERINTAH KABUPATEN TANAH LAUT

Muhammad Fahmi Nurani — 2024-03-21

As modern stores dominate and traditional shops cannot compete, various threats emerge, including the loss of traditional shops owing to changing consumer behaviors. The existence of modern shops today creates a dilemma for the government, including in the Tanah Laut Regency area. On the one hand, it creates job opportunities, but on the other, it has the potential to paralyze established traditional shop businesses. It requires the participation of the state, which has the authority to issue regulations. This is a descriptive field research using qualitative methods, with a focus on the sustainability of traditional stores following the existence of modern shops, the aspirations of small traders, and Tanah Laut district government regulations. This research, conducted in 2023, Traditional shop owners experience the influence of modern stores both before and after they open, particularly in terms of income. Because modern stores are more organized and tidier, and rooms are air-conditioned, consumer preferences have shifted. Their aspirations are to progress together, and the site or development zone for modern shops is not close to traditional shops, despite the fact that some are already barely 50 meters away. The sustainability of modern shops today has a significant impact on the sustainability of traditional shops in Tanah Laut Regency. This involves shop development zoning arrangements, collaboration between modern and traditional stores, government assistance in the construction of traditional shops to balance the development of modern shops.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KOMPENSASI RUGI FISKAL TERHADAP TAX AVOIDANCE

Yulia Rahayu Ningsih — 2024-03-21

This study aims to examine the effect of Corporate Social Responsibility and loss compensation on tax avoidance in property and real estate sub-sector service companies. This type of research is quantitative using secondary population data obtained from the Indonesia Stock Exchange, and company websites for the period 2016-2021 which found 78 companies. The sampling technique in this study was using the Purposive Sampling method with the data analysis technique used was panel data regression analysis by selecting the regression model, classical assumption test and hypothesis analysis method using the Eviews 10 program data processing. Based on the test results, this study states that : based on the F test, Corporate Social Responsibility and fiscal compensation simultaneously have an effect on Tax Avoidance, while through the t test (partial) Corporate Social Responsibility partially has no effect on Tax Avoidance. Fiscal loss compensation has a positive effect on Tax Avoidance

PENGARUH PENERAPAN E-SAMSAT DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

Devin Anton Haryanto — 2024-03-21

Taxpayer compliance is the condition in which an individual complies with all applicable tax laws. Any individual who complies with the existing laws and fulfills their tax obligations can be considered compliant. With a high level of taxpayer compliance, the government's revenue increases, making it an interesting subject for research. The objective of this study is to explain the influence of e-SAMSAT implementation and tax penalties on taxpayer compliance. This research is quantitative in nature and utilizes purposive sampling as the sampling technique, with the condition that the vehicle taxpayers have used the e-SAMSAT application, resulting in 100 respondents from the Pajajaran tax office. Based on the data analysis results, it is found that e-SAMSAT implementation partially influences taxpayer compliance, while tax penalty variable does not have a partial influence on taxpayer compliance.

DETERMINAN PERSISTENSI LABA PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE DI BEI 2018-2022

Pusvita Indria Mei Susilowati — 2024-03-21

This study aims to identify and analyze the impact of accrual amounts, book tax differences, revenue growth, and debt levels on earnings persistence. The independent factors examined in this study include accrual amounts, book tax differences, income growth, and debt levels. Meanwhile, the variable that depends on these factors is earnings persistence. This research was conducted on property and real estate sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The research sample was selected using a purposive sampling method, with a total of 15 companies that meet certain criteria. Data analysis was performed using multiple regression methods through SPSS version 26 software. The results showed that revenue growth has a positive effect on earnings persistence. However, accrual amounts, book tax differences, and debt levels do not have a significant impact on the persistence of earnings in property and real estate sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period.