PENGARUH PROFITABILITAS, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2019

This study aims to determine the effect of profitability, leverage and capital intensity on tax avoidance, that is proxied by return on assets, debt to equity ratio, capital intensity ratio and cash effective tax rate (CETR). This research is a quantitative study. The type of data used is secondary data obtained from BEI’s official website. The Samples in this research are property and real estate companies listed on Indonesia Stock Exchange period 2016-2019 while selected by purposive sampling method. The analysis method used is multiple regression analysis using SPSS 24 software. The results showed that (1) profitability with a return on asset measuring instrument had a significant negative effect on cash effective tax rate, (2) Leverage had no effect on on cash effective tax rate and (3) Capital Intensity had a significant positive effect on the cash effective tax rate.   Keywords: profitability, leverage, capital intensity, return on assets, cash effective tax rate (CETR)

PERSEPSI MAHASISWA TERHADAP AKUNTANSI STUDI KASUS: MAHASISWA FTIK

AbstractIn Academic Year 2012/2013 FTIK provide TEK 2020 Introduction to Accounting course to its students . Accounting course is a new thing for students , these course is expected become useful for graduates in order to work at the company. The purpose of this study was to obtain an overview of the students’ perceptions of accounting .This study uses descriptive method where information collected through the use of questionnaires with a Likert scale refers to the scale of 1-5 and distributed online using the “ Google Form “ . The population in this study were63 respondents whose all students of FTIK Academic Year 2012/2013 which took Introduction to Accounting course.The results showed that students’ perceptions of motivation to become an accountant is not too big but they tend to like accounting because accounting interesting and was happy when her family members become accountants . Student perceptions of the accountant’s job looks less attractive , they consider accountant job was boring , because working alone , huddled numbers so just got a little satisfaction but they tend to disagree when people say that accountants are boring and realized many professional accountants interact with people . student perceptions about the awards on the accounting profession is quite high and the accounting profession considers honorable, but still below other professions.Keywords : Accounting, Student Perception86

PENGARUH ARUS KAS BEBAS, PERTUMBUHAN PERUSAHAAN, RASIO TOTAL UTANG DAN MODAL SENDIRI, RASIO LABA BERSIH DAN TOTAL ASET TERHADAP KEBIJAKAN DEVIDEN

ABSTRACT The purpose of research is to know the effect from Free Cash Flow (FCF), Growth (GRW), Debt Equity Ratio (DER), and Return On Asset (ROA) on dividend policy as measure using the dividend payout ratio (DPR). This study using 48 sampel from population of manufacture’s firm that listed in BEI for periode 2013 to 2015. Sampling method in this research is used purposive sampling. The result in this research is finding that Free Cash Flow and Return On Asset have significantly effect on Dividend Payout Ratio. This research also shows that Growth and Debt Equity Ratio (DER) is not have significantly effect on Dividend Payout Ratio. Keywords:   Free Cash Flow (FCF), Growth (GRW), Debt Equity Ratio (DER) , Return On Asset (ROA) and Dividend Payout Ratio (DPR).  ABSTRAK Tujuan penelitian adalah untuk mengetahui pengaruh variabel bebas yang diwakili oleh Arus Kas Bebas, Pertumbuhan Perusahaan, Rasio Total Utang dan Modal Sendiri, Rasio Laba Bersih dan Total Aset terhadap Kebijakan Deviden yang diukur menggunakan Dividend Payout Ratio (DPR). Penelitian ini menggunakan 48 sampel observasi dari populasi perusahaan yang tergolong perusahaan manufaktur dan terdaftar di Bursa Efek Indonesia (BEI) periode 2013 sampai 2015. Pengambilan sampel menggunakan purposive sampling. Metode analisis menggunakan analisis regresi linear berganda. Penelitian ini menunjukkan bahwa Arus Kas Bebas, Rasio Laba Bersih dan Total Aset memiliki pengaruh yang signifikan terhadap Dividend Payout Ratio. Penelitian ini juga menemukan bahwa Pertumbuhan Perusahaan dan Rasio Total Utang dan Modal Sendiri tidak berpengaruh signifikan terhadap Dividend Payout Ratio. Kata Kunci: Arus Kas Bebas, Pertumbuhan Perusahaan, Rasio Total Utang dan Modal Sendiri, Rasio Laba Bersih dan Total Aset, Kebijakan Dividen

PENGARUH PENERAPAN E-FILING, TINGKAT PEMAHAMAN PAJAK, DAN KEPUASAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

Penelitian ini bertujuan untuk menguji dampak dari adanya E-filing, pemahaman pajak, kepuasan pajak dari wajib pajak terhadap kepatuhan wajib pajak terhadap peraturan perpajakan yang berlaku di Indonesia. Penelitian ini menggunakan data primer (kuesioner) yang dibagikan kepada wajib pajak di daerah Jakarta Barat. Populasi penelitian ini adalah wajib pajak orang pribadi yang telah memiliki nomor pokok wajib pajak (NPWP). Sampel yang digunakan sebanyak 50 responden. Kuesioner ini sudah melakukan uji validitas dan uji reabilitas sebelum penelitian. Untuk uji asumsi klasik menggunakan uji normalitas, uji multikolinearitas, dan uji heterokedastisitas. Pengujian model menggunakan uji F, dan uji koefisien determinasi. Pengujian hipotesis menggunakan regresi linier dan uji t. Hasil penelitian ini menunjukan bahwa: (1) E-filing berpengaruh positif signifikan terhadap kepatuhan pajak, (2) pemahaman pajak wajib pajak berpengaruh positif signifikan terhadap kepatuhan pajak, dan (3) kepuasan wajib pajak berpengaruh positif signifikan terhadap kepatuhan pajak. Kata Kunci: E-filing, pemahaman pajak, kepuasan wajib pajak, dan kepatuhan paja