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Anggra, Eva
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PENGARUH KESADARAN MEMBAYAR PAJAK, PERSEPSI WAJIB PAJAK DALAM PELAKSANAAN SANKSI DENDA, SPPT, DAN PEMERIKSAAN PAJAK TERHADAP KEBERHASILAN PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KECAMATAN WANASARI KABUPATEN BREBES Muttaqin, Ibnu; Anggra, Eva
PERMANA Vol 10, No 1 (2018): Agustus
Publisher : PERMANA

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Abstract

Ibnu Mustofa 4314500030 influence of awareness of paying taxes, perception of tax payers in the implementation of financial penalties, SPPT (Tax Payable Notification) and tax audit of the success of land tax revenues and rural and urban buildings in Wanasari District, Brebes Regency. Faculty of Economics and Business, Pancasakti University Tegal 2018. The purpose of this study is to find out whether awareness of paying taxes, the perception of tax payers in the implementation of financial penalties, SPPT (Taxable Income Tax Notification) and tax audit affect both simultaneously and partially on the success of land tax revenue and rural and urban buildings in Wanasari District, Brebes Regency. Population in this research is tax payer of earth and rural and urban building in District Wanasari Brebes Regency in year 2017 as many as 62,065. The sample is calculated using the Slovin formula, so that it gets a sample of 100 respondents. Data collection method uses a questionnaire. The analysis used is multiple linear regression analysis. The test results show that 1) Awareness of paying taxes, tax payer perception in the implementation   of   financial   penalties,   SPPT   (Tax   Notification   Letters)   and   tax   inspection simultaneously affect the success of tax revenue earth and rural and urban buildings in District Wanasari Brebes. 2) Awareness of paying taxes affect the success of tax revenue earth and rural and urban buildings in District Wanasari Brebes District. 3) Tax payer's perception in the implementation of financial penalties, SPPT (Tax Notification Letters) and tax audit have no effect on the success of tax revenue of earth and rural and urban building in Wanasari Sub-district of Brebes Regency.Keywords: Awareness of paying taxes, perceptions of taxpayers in the implementation of financial penalties, SPPT (Tax Return Letters), tax audit and the success of tax revenue earth and rural and urban buildings.
PENGARUH STRUKTUR AKTIVA, UKURAN PERUSAHAAN, PERTUMBUHAN ASET, DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN TELEKOMUNIKASI DI BEI PERIODE 2013-2015 Sulistiono, Heru; Anggra, Eva
PERMANA Vol 8, No 2 (2017): Pebruari
Publisher : PERMANA

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Abstract

The purpose of this study was to determine the effect of asset structure, company size, asset growth, and joint profitability on the capital structure of the telecommunications company on the Stock Exchange for the 2013-2015 period. This research method uses a descriptive approach using a quantitative approach. The method of data collection is done by documentation. The analytical method used is descriptive statistics, classic assumption test, multiple linear regression analysis, partial test, simultaneous test, and coefficient of determination analysis. Based on the results of the partial test, the probability of a sig value is 0.216. The sig value of 0.216> 0.05 can be interpreted that there is no significant influence between the structure of assets on the capital structure of the Telecommunications company on the IDX for the 2013-2015 period. The partial test results obtained the probability of a sig value of 0.373. The sig value of 0.373> 0.05 can be interpreted that there is no significant effect between the size of the company on the capital structure of the Telecommunications company on the IDX for the 2013-2015 period. The partial test results obtained the probability of a sig value of 0.018 because the sig value of 0.018 <0.05 can be interpreted that there is a significant effect between the growth of assets on the capital structure of the telecommunications company on the Stock Exchange in the 2013-2015 period. The partial test results obtained the probability of a sig value of 0.50 sig value 0.507> 0.05 can be interpreted that there is no significant effect between profitability on the capital structure of the Telecommunications company on the IDX for the 2013-2015 period. The results of the calculation of the significance of multiple linear regression test known the significance value of multiple regression coefficients 0.015 <0.05 means that there is an influence of asset structure, company size, asset growth, and profitability jointly on the capital structure of telecommunications companies on the Stock Exchange 2013-2015 period  Keywords:  Asset Structure, Company Size, Asset Growth Rate, Profitability, Capital Structure
PENGARUH KARAKTERISTIK PERUSAHAAN, GOOD CORPORATE GOVERNANCE (GCG), DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) Wardani, Aditya Kusuma; Anggra, Eva; Amirah, Mrs.
PERMANA Vol 7, No 2 (2016): Pebruari
Publisher : PERMANA

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Abstract

This study aims to explain the effect simultaneously and partially of the variable firm size, leverage, capital intensity, audit committee, independent commissioner and CSR on tax avoidance. Data collection of this study using secondary data. Deep population this research is a food and beverage company. While the sample in this study is a food and beverage company listed on the Stock Exchange in 2014-2016, which amounted to 11 companies. In this case the financial statements of the company, which amounted to 33 financial statement data. The results showed that simultaneously the size of the company, leverage, capital intensity, audit committee, independent commissioner and CSR had a significant effect on tax avoidance. Firm size, leverage, capital intensity, and CSR simultaneously have a significant effect on tax avoidance. While the audit committee and independent commissioners simultaneously have no effect on tax avoidance. Keywords: company characteristics, Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and tax avoidance.