Pengaruh System Self Assesment terhadap Kinerja Pegawai Pajak (Studi Kasus pada Kantor Pelayanan Pajak Kpp Kebayoran Baru Tiga Jakarta Selatan)

This study aimed to axamine the effect of the system of self assesment of the performance tax. Samples in this study were fifty respondents in Kantor Pelayanan Pajak (KPP) Pratama Kebayoran Baru Tiga. The results in this study were collected through questionnaires were processed and analyzed using multiple linear regression. The sampling method used was probability sampling. Based on the results of research that has been done in the statistical test that calculates positive and significant impact on the performance because the tax thitung 2,273 ttable value of 2,0086 rounded to 2,009 (2,273 > 2,009) and a significantly smaller value of 0,028 < 0,05. Meanwhile, the variable pay not significantly affect the performance of the tax, because thitung 975 ttable value of 2,0086 rounded to 2,009 (975 < 2,009) and the value significantly greater than (0,047 < 0,05). And variable reported positive and significant impact on the performance of the tax, because thitung 2,036 > value ttabel 2,0086 rounded to 2,009 and the value significantly greater than 0,335 > 0,05. And calculate, pay and report positive and significant impact on the performance of the tax because the value fhitung 9,138 > value ftable 3,18 (9,138 > 3,18) and significant value of 0,000 is smaller than the value of the real level of 0,05 (0,000 < 0,05)

Does Transfer Pricing Improve the Tax Avoidance Through Financial Reporting Aggressiveness?

The purpose of this study is to test and analyze the effect of transfer pricing on tax avoidance with aggressiveness of financial reporting as mediating variable. The study sample used a manufacturing company listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017 with a sampling technique using purposive sampling, so that the number of final samples obtained was 305 sample observations. This study uses a panel data approach to test the research hypothesis with eviews version 10. The results show that transfer pricing has a positive and significant effect on tax avoidance and the financial reporting aggressiveness, financial reporting aggressiveness has a positiveandsignificanteffectontaxavoidance,andfinancialreportingaggressiveness can positively mediate the effect of transfer pricing on tax avoidance

Does Audit Quality Able to Reduce Cost Stickiness? Evidence From Property, Real Estate and Building Construction Industry

The purpose of this study is to determine the level of cost stickiness at SG&A cost (Sales, General, and Administrative) and test whether the level of stickiness costs can be reduced through audit quality. The study sample used property, real estate, and building construction industry listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period with a purposive sampling technique, so that the final number of samples obtained was 117 sample observations. This study uses eviews version 10 analysis tool. The results of the study show that every 1% increase in net sales will increaseSG&Aby0.610%.Meanwhile,every1%decreaseinnetsaleswillreduceSG&A by (0.610043-0.071380) 0.538%. Furthermore, the research findings show that audit quality can reduce stickiness costs. The implication of this study is that policy makers can use audit quality to reduce stickiness costs