This study aims to analyze the effect of understanding and awareness of taxation on tax compliance. The number of samples used in this study amounted to 50 MSME correspondents in Malang. Correspondents are divided into 2 types, namely trade businesses with 36 correspondents and businesses in services totaling 14 correspondents. The testing phase uses a questionnaire which amounts to 10 statemen…
This study aims to evaluate the level of compliance of individual taxpayers in reporting the annual tax return at the Ende Pratama Tax Office. The data analysis technique used is descriptive qualitative and quantitative analysis. Based on the results of the analysis, it shows that the level of compliance of individual taxpayers in the Annual SPT reporting at KPP Pratama Ende from 2015 to 2018 f…
The purpose of this study is to determine the effect of profitability, capital intensity, and inventory intensity on the effective tax rate of LQ45 companies listed on the Indonesian Stock Exchange for the 2017-2018 period. The research method used purposive sampling with a total of 29 companies. The method of analysis of this research is using multiple linear regression. The results of this st…
This study aims to determine the compliance of land and building taxpayers based on the realization of land and building tax (PBB) revenue in the area of regional income in Ngada Regency. In this case the authors conducted research related to the level of taxpayer compliance, the compliance in question is how the taxpayers respond. Are taxpayers timely in reporting SPT and paying taxes, especia…
This study aims to analyze the effect of profitability and disclosure of corporate social responsibility on tax aggressiveness in mining companies. The dependent variable in this study is tax aggressiveness as measured by the effective tax rate. While the independent variables in this study are profitability and disclosure of corporate social responsibility. The profitability variable is measur…
This research is based on the importance of land and building tax for state revenue. By looking at the size of the realization of the Land and Building Tax in an area, we can measure the level of effectiveness. As the aim of this research is to analyze and find out the effectiveness of the Collection of Land and Building Taxes conducted by the Malang City Revenue Service. To achieve the object…
This study aims to describe whether the tax collection and socialization system can make BPHTB revenue effective, to describe how big the impact of the tax collection system and taxation socialization on BPHTB revenue, and also aims to describe whether the BPHTB revenue has experienced a significant increase in the tax collection and socialization system. The research method used is a qualitat…
The purpose of this study was to determine the effectiveness and contribution of Motor Vehicle Taxes to Regional Original Income in Ngada Regency. For this reason, potential regional revenue sources must be explored to the fullest, but of course within the corridors of applicable laws and regulations, including local taxes, including Motor Vehicle Tax (PKB) has long been an element of PAD. the …
This study aims to determine the level of effectiveness and contribution of collection actions using warning letters and coercive letters to tax revenue at KPP Pratama Malang Utara. In this research, the type of data used is qualitative and quantitative data. Sources of data used are secondary data in the form of billing data using warning letters and coercive letters, data on receipts of arre…
The purpose of this study was to determine the effect of profitability, leverage and corporate governance on tax avoidance on the Indonesia Stock Exchange period 2017-2019. This population is a Food and Baverages company on the Indonesia Stock Exchange in 2017-2019. The method of determining the sample with a purposive sampling method, with some predetermined criteria, the number of samples is …