Pengaruh Penerapan Sistem Automatic Exchange Of Information, Sistem Administrasi Modern, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak

  • Dwi Fionasari Universitas Muhammadiyah Riau
  • Retri Wiyarni Universitas Muhammadiyah Riau
  • Della Hilia Anriva
  • Annie Mustika Putri Universitas Muhammadiyah Riau
  • Norra Isnasia Rahayu Universitas Muhammadiyah Riau
Keywords: AEoI, Modern Administration, Sanctions, Tax Compliance

Abstract

This study aims to test whether there is an influence between automatic exchange of information system, modern administration system, and tax sanctions on taxpayer compliance. The data used in this study are primary data. This type of research is quantitative. The object of this research is the tax employee of the account representative division at the pratama service tax office Pekanbaru city, namely KPP Pratama Senapelan, KPP Pratama Tampan, and KPP Madya Pekanbaru city. Sample collection method using saturated sample method. Samples taken are 83 people. Test data analysis using multiple linear regression method processing using SPSS 20. The result of this study indicate that the automatic exchange of information system affects taxpayer compliance, while the modern administration sytem and tax sanctions have no effect on taxpayer compliance.

Downloads

Download data is not yet available.

References

Darma, B. D., Arza, F. I., & Halmawati. (2019). Pengaruh Pengungkapan Media, Kinerja Lingkungan Dan Kepemilikan Asing Terhadap Pengungkapan Corporate Social Responsbility. Jurnal Eksplorasi Akuntansi.

Darwis, H. (2017). Ukuran Perusahaan, Profitabilitas, Dan Financial Leverage Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan High Profile Di Bei. Jurnal Keuangan Dan Perbankan, 13(1), 52–61.

Fu, Z. (2019). Research on the Influence of Political Correlation of Private Listed Companies on Corporate Social Responsibility Behavior. American Journal of Industrial and Business Management. https://doi.org/10.4236/ajibm.2019.93040

Garcia-Sanchez, I. M., Cuadrado-Ballesteros, B., & Sepulveda, C. (2014). Does media pressure moderate CSR disclosures by external directors? Management Decision. https://doi.org/10.1108/MD-09-2013-0446

Huang, H., & Zhao, Z. (2016). The influence of political connection on corporate social responsibility——evidence from Listed private companies in China. International Journal of Corporate Social Responsibility. https://doi.org/10.1186/s40991-016-0007-3

Juniawati, M. (2018). Pengukuran Pengungkapan Tanggung Jawab Sosial Perusahaan Bank Syariah Di Indonesia. Jurnal Akuntansi Dan Perbankan Syariah, 01(40), 153–178.

Kim, C., & Zhang, L. (2016). Corporate Political Connections and Tax Aggressiveness. Contemporary Accounting Research. https://doi.org/10.1111/1911-3846.12150

NUSWANTARA, D. A., & PRAMESTI, D. A. (2020). Corporate Social Responsibility Regulation in the Indonesian Mining Companies. The Journal of Asian Finance, Economics and Business, 7(10), 161–169. https://doi.org/10.13106/jafeb.2020.vol7.no10.161

Purwanti, S. M., & Sugiyarti, L. (2017). Pengaruh Intensitas Aset Tetap, Pertumbuhan Penjualan dan Koneksi Politik Terhadap Tax Avoidance. Jurnal Riset Akuntansi & Keuangan, 5(3), 1625–1641.

Putri, T. R., Sari, R. N., & Sari, R. N. (2013). Pengaruh Kepemilikan Asing , Kinerja Lingkungan Dan Pengaruh Politik Terhadap Luas Pengungkapan Corporate Social Responsibility Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Sosial Ekonomi Pembangunan.

Putri, W. A., Studi, P., Manajerial, A., Batam, P. N., Studi, P., Manajerial, A., & Batam, P. N. (2019). the Effect of Political Connection of Csr Disclosure With. Journal of Applied Managerial Accounting, 3(2), 247–261.

Rahman, I. M. A., & Ismail, K. N. I. K. (2016a). The effects of political connection on corporate social responsibility disclosure – Evidence from listed companies in Malaysia. International Journal of Business and Management Invention.

Rahman, I. M. A., & Ismail, K. N. I. K. (2016b). The effects of political connection on corporate social responsibility disclosure – Evidence from listed companies in Malaysia. International Journal of Business and Management Invention, 5(2), 16–21.

Rauf, F., Voinea, C. L., Hashmi, H. B. A., & Fratostiteanu, C. (2020). Moderating effect of political embeddedness on the relationship between resources base and quality of CSR disclosure in China. Sustainability (Switzerland). https://doi.org/10.3390/SU12083323

Romi, M. (2012). CORPORATE SOCIAL RESPONSIBILITY (CSR):Tinjauan Teori dan Praktek di Indonesia. Jurnal Aplikasi Bisnis, 2(2), 49–59. https://www.academia.edu/30213987/Akuntansi_Pertanggungjawaban_sosial_Corporate_sosial_Responbilitty_

Saleh, M., Zulkifli, N., & Muhamad, R. (2010). Corporate social responsibility disclosure and its relation on institutional ownership: Evidence from public listed companies in Malaysia. Managerial Auditing Journal, 25(6), 591–613. https://doi.org/10.1108/02686901011054881

Saraswati, E., Sagitaputri, A., & Rahadian, Y. (2020). Political Connections and CSR Disclosures in Indonesia. Journal of Asian Finance, Economics and Business, 7(11), 1097–1104. https://doi.org/10.13106/jafeb.2020.vol7.no11.1097

Sembiring, E. R. (2005). SNA VIII Solo, 15 – 16 September 2005. September, 15–16.

Septianingsih, L. R., & Muslih, M. (2019). Board Size, Ownership Diffusion, Gender Diversity, Media Exposure, dan Pengungkapan Corporate Social Responsibility (Studi Kasus pada Perusahaan Indeks SRI-KEHATI yang terdaftar di Bursa Efek Indonesia Periode 2013-2017). Jurnal Akuntansi Maranatha, 11(2), 218–229. https://doi.org/10.28932/jam.v11i2.1995

Sparta, D., & Rheadanti, D. K. (2019). Pengaruh Media Exposure Tehradap Pengungkapan Corporate Social Responsibility Perusahaan Manufaktur Terdaftar di BEI. Equity, 22(1), 12. https://doi.org/10.34209/equ.v22i1.903

Tan, A., Benni, D., & Liani, W. (2016). Determinants of corporate social responsibility disclosure and investor reaction. International Journal of Economics and Financial Issues.

Wang, J., Song, L., & Yao, S. (2013). The determinants of corporate social responsibility disclosure: Evidence from China. Journal of Applied Business Research. https://doi.org/10.19030/jabr.v29i6.8220

Widiastuti, H., Utami, E. R., & Handoko, R. (2018). Pengaruh Ukuran Perusahaan, Tipe Industri, Growth, dan Media Exposure terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. Riset Akuntansi Dan Keuangan Indonesia.

Widiawan, I. G. A. R., Purnawati, I. G. A., & Julianto, I. P. (2017). Pengaruh Consumer Proximity, Media Exposure, Dan Profitability Terhadap Corporate Social Responsibility (Csr) Disclosure Perusahaan Di Indonesia. E-Journal S1 Ak Universitas Pendidikan Ganesha, 8(2).

Published
2021-06-20
How to Cite
Fionasari, D., Wiyarni, R., Hilia Anriva, D., Putri, A. M., & Rahayu, N. I. (2021). Pengaruh Penerapan Sistem Automatic Exchange Of Information, Sistem Administrasi Modern, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi Dan Ekonomika, 11(1), 82-88. https://doi.org/10.37859/jae.v11i1.2544
Abstract views: 102 , PDF downloads: 123