Giawan Nur Fitria - Academia.edu (original) (raw)

Papers by Giawan Nur Fitria

Menumbuhkan nilai-nilai entreprenuer melalui kompetensi digital entrepeneurship dinilai sangat pe... more Menumbuhkan nilai-nilai entreprenuer melalui kompetensi digital entrepeneurship dinilai sangat perlu pada era milenial saat ini. Dan tingginya angka wirausaha tentu didorong oleh tingginya motivasi seseorang dalam berwirausaha. Motivasi berwirausaha merupakan salah satu kunci determiasi keberhasilan usaha. Melalui kewirausahaan teknologi digital (digital entrepreneurship) telah memberikan dampak yang luar biasa di dunia. Usaha digital yang dibangun melalui jejaring internet seperti Google, Facebook, atau Microsoft telah mampu mengubah dunia serta telah membentuk pola komunikasi tanpa sekat geografis. Digitalisasi juga berdampak terhadap pengembangan wirausaha baru. Potensi pengembangan usaha baru meningkat karena adanya peluang digitalisasi cabang usaha maupun mengubah usaha dari offline menjadi online, dan dimana organisasi tradisional yang bergerak secara fisik di digitalisasikan, sehingga wirausaha tradisional berubah dalam bentuk usaha baru di era digital, baik secara produk, distribusi maupun lokasi usahanya. Dengan adanya sosialisasi ini dapat menumbuhkan nilai-nilai entrepreneurship , memiliki ide kreatif dengan memanfaatkan media sosial dan menambah kompetensi digital entrepreneurship bagi siswa SMK Muhamadiyah 9 Jakarta Selatan.

MOVE: Journal of Community Service and Engagement

The advancement of technology and the increasingly complex challenges in the working world have p... more The advancement of technology and the increasingly complex challenges in the working world have prompted accounting vocational school students to acquire sufficient knowledge and competency in using Accurate software. The purpose of this activity is to enhance the competence and hard skills knowledge of students at SMK Muhammadiyah 9 in South Jakarta. Through this community service activity, it is expected to improve students' abilities in using Accounting Software, specifically Accurate version 5, to generate financial reports. The training was conducted over 2 days on February 14 and 15, 2022, with a total of 59 student participants using Google Meet. It started with an introduction by the community service team, followed by completing a pre-test, database creation using basic setup, and practical exercises solving case studies using Accurate software specifically for trading companies. The outcome of this community service is an increased understanding, ability, and competenc...

Jurnal Abdikaryasakti, Apr 12, 2023

Media Akuntansi Perpajakan

The purpose of this study was to determine the effect of profitability, leverage and sales growth... more The purpose of this study was to determine the effect of profitability, leverage and sales growth on tax evasion. This research is a causal research using the multiple regression analysis method with the help of the SPSS test tool version 25. The object of this research is a coal mining company listed on the Indonesia Stock Exchange from 2016 to 2020. The sample used was 90 data according to the criteria in sample selection using purposive sampling technique. The results of the data analysis show that profitability has an effect on tax evasion, while leverage and sales growth have no significant impact on tax evasion. Profitability has a significant impact on tax avoidance by companies, for this reason companies are expected to pay attention to the level of profitability because profitability is an investor's assessment of company performance. Regarding the leverage policy and the amount of sales growth, it cannot be proven that it has an impact on tax evasion, therefore companies can use non-debt tax shields as an effort to consider planning smaller tax payments. In this case the company's fixed asset depreciation expense can reduce the amount of tax paid by the company.

Zenodo (CERN European Organization for Nuclear Research), Aug 13, 2022

There are still many problems with company value in Indonesia. This study aims to analyze the eff... more There are still many problems with company value in Indonesia. This study aims to analyze the effect of non-financial factors on firm value. In addition, this study also examines tax aggressiveness as moderating the influence of non-financial factors on firm value. The sample used in this study is a real estate company listed on the Indonesia Stock Exchange for the period 2018-2020. The analytical method used is multiple linear regression, including classical assumption test, coefficient of determination test, hypothesis testing and moderate regression analysis. Statistical tool used by using Statistical Product and Service Solution Version 23. the audit committee has a positive and significant effect on firm value. Meanwhile, the independent commissioner and family ownership variables have no significant effect on firm value. Moderation test proves that tax aggressiveness cannot moderate the effect of independent commissioners, audit committees and family ownership on firm value.

Proceedings of the Proceedings of the First Annual Conference of Economics, Business, and Social Science, ACEBISS 2019, 26 - 30 March, Jakarta, Indonesia, 2020

This research investigates the relationship between tax avoidance with executive characteristics,... more This research investigates the relationship between tax avoidance with executive characteristics, independent commissioner and profitability at manufacture firm in Indonesia. Tax avoidance was difference measure by using corporate tax to return ratio (CTTOR). This ratio present for tax avoidance level, in which higher CTTOR means the lower tax avoidance level. This study was using 20 manufacture firms in Indonesia. There were 80 annual reports data. This research used multiple regressions linear with SPSS 23 for tool analysis. The result shows the executive characteristics has negative impact but not significant to tax avoidance. Independence commissioner and profitability have positive significant effect to tax avoidance. Besides, size and total asset turn over and leverage has relationship with tax avoidance.

PUNDIMAS: Publikasi Kegiatan Abdimas

International Journal of Contemporary Accounting, 2021

The purpose of this study was to determine whether there is an influence of management accounting... more The purpose of this study was to determine whether there is an influence of management accounting system, sustainable leadership and environmental strategy on business performance with organizational culture as a moderating factor. The population in this study are 70 managers of manufacturing company in DKI Jakarta. Sampling technique using a convenience sampling method. Based on research result shows that the management accounting system does not affect business performance; sustainable leadership has a positive effect on business performance; the environmental strategy has a positive effect on business performance. Organization culture does not moderate influence of MAS, sustainable leadership and environmental strategy with business performance. The results showed that the management accounting system had no significant effect on business performance. This can be a special concern for company management in developing a management accounting information system. The availability o...

Technology Acceptance Model (TAM) and Theory of Reasoned Action (TRA) explain that persons’ good ... more Technology Acceptance Model (TAM) and Theory of Reasoned Action (TRA) explain that persons’ good perception about technology will encourage him to use the technology, as well as with taxpayers’ perception of tax online application to reporting and paying of tax and using the application then tax compliance will growth because can save time and other resources (Putra et al., 2015). The purpose of this study was to analyze implementation tax online application consisting of (1) eFilling and (2) eBilling and the impact to tax compliance consisting of (1) tax reporting and (2) tax payment. The data used in this research was obtained with a questionnaire of 150 Tax Professionals as Representative of Tax Payer on KPP Madya Jakarta Timur. Based on the results of regression testing and analysis by SmartPLS suggests that implementation of online tax application has a significant positive effect on tax compliance.

Penelitian ini memberikan kontribusi bagi investor mengenai pemahaman karakteristik perusahaan te... more Penelitian ini memberikan kontribusi bagi investor mengenai pemahaman karakteristik perusahaan terhadap nilai perusahaan yang sering sekali menjadi pertimbangan para investor untuk melakukan investasi. Oleh karena itu, penelitian ini bertujuan untuk mencari pengaruh karakteristik perusahaan seperti leverage, profitabilitas, ukuran perusahaan dan pertumbuhan perusahaan terhadap nilai perusahaan. Penelitian ini menggunakan perusahaan pertambangan di Indonesia sebagai sample penelitian. Metode pemilihan sampel berdasarkan purposive sampling. Teknik analisis yang digunakan adalah regresi linear berganda dengan bantuan program SPSS 21. Peneliti menemukan bahwa leverage berpengaruh signifikan terhadap nilai perusahaan. sedangkan untuk ukuran perusahaan, profitabilitas dan growth berpengaruh tidak signifikan terhadap nilai perusahaan Kata kunci : nilai perusahaan, karakteristik perusahaan

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana persepsi Wajib Pajak terhadap Implem... more Tujuan dari penelitian ini adalah untuk mengetahui bagaimana persepsi Wajib Pajak terhadap Implementasi e-filling dan pengaruhnya terhadap kepatuhan pajak, dengan pendekatan Technology Acceptance Model (TAM) dan Theory of Reasoned Action (TRA). Faktanya meskipun pajak sangat diperlukan untuk pembangunan tapi kepatuhan pajak di Indonesia masih rendah. Variable yang digunakan pada penelitian ini berdasarkan penelitian sebelumnya seperti Putra et al. (2015), Permatasari (2015), Dyanrosi (2015), Fahluzi dan Linda (2014), Mustikasari (2007) dengan sedikit modifikasi. Seratus lima puluh tax professional sebagai perwakilan dari Wajib Pajak yang terdaftar di KPP Madya Jakarta Timur dijadikan sampel pada penelitian ini. Structural Equation Modeling (SEM) dengan software Partial Last Square (PLS) digunakan untuk menganalisis model penelitian setelah dilakukan uji validitas dan reliabilitas kuisioner menggunakan SPSS. Hasilnya bahwa persepsi Wajib Pajak terhadap kegunaan eFilling tidak berpeng...

Our community service program aims to provide insight and knowledge for housewives in RT 02-07 So... more Our community service program aims to provide insight and knowledge for housewives in RT 02-07 South Meruya in developing purple sweet potato products in entrepreneurship. The benefits of this activity is to provide counseling to determine the selling price of purple sweet potato product processing into pudding. With the provision of counseling is very useful for the mothers in entrepreneurship to market the results of purple sweet potatoes with the best selling price, so that the mothers can generate good profits and their family income. The method used in this incident is the extension of the calculation of the selling price, the practice of making purple pudding is practical and economical. With this activity it is expected that the participants can make purple sweet potato pudding which is healthy, economical and practical, determining the best selling price so as to improve their families income.

Esensi: Jurnal Bisnis dan Manajemen, 2021

The research aims to determine the influence of capital intensity and profitability on tax aggre... more The research aims to determine the influence of capital intensity and profitability on tax aggressiveness using the company size as moderation variables. The research object is a mining company listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018. The number of companies sampled in this research was 25 companies with 3 years of observation time over selected with purposive sampling techniques. The data analysis used statistical analysis in the form of multiple linear regression tests. This study showed that simultaneously the variable capital intensity, profitability and size of the company affected the tax aggressiveness. Partial capital intensity and company size have a negative effect on tax aggressiveness, while the profitability has no effect on tax aggressiveness. Otherwise, based on the moderated regression analysis (MRA) test, the company size variable can moderate the influence of capital intensity on the tax aggressiveness. Size can not moderate the influence of...

Saudi Journal of Economics and Finance, 2020

The purpose of this study is to determine the effect of tax avoidance on the cost of debt on sect... more The purpose of this study is to determine the effect of tax avoidance on the cost of debt on sector of food and beverage manufacturing companies in Indonesia. This research is a quantitative study that analyzes the effect of tax avoidance on the cost of debt with managerial opportunism as a moderating variable. The cost of debt is one important component that must be considered because it can affect company sustainability. Tax avoidance is also one of the management strategies that can affect rising debt costs if managers behave opportunistically to increase debt costs due to avoiding taxes that must be paid by companies. This study used a food and beverage sub-sector manufacturing company for 4 years of observation, namely from 2014-2017. We used multiple regressions with SPSS 23 for hypotheses tested. The results of this study indicate that tax avoidance affects the cost of debt. Whereas the managerial opportunism can be weakens the effect of tax avoidance on the cost of debt.

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2019

The purpose of this study was to determine the effect of compensation of directors, independent c... more The purpose of this study was to determine the effect of compensation of directors, independent commissioners and government ownership on tax management. Tax management was using effective tax rates as measurement. This study uses Agency theory approach. This research departs from the fact that there are still weak corporate governance practices in Indonesia. Tax management is one way of management in increasing the value of the company by making efficient tax payments. What will management do if the capital structure under government ownership? Government ownership variables were chosen to analyze tax management behavior through multiple linear regression analysis. This research uses 16 of companies in Non-Financial BUMN listed on the Indonesia Stock Exchange in 2015-2017. A total data were 41 financial reports as research samples. Statistical Product and Service Solution Version 23 was used to analyze this research model. The results of this study indicate that directors' compensation has an effect on tax management, while for independent commissioners and government ownership it does not affect effective tax rates.

EPRA International Journal of Research & Development (IJRD), 2020

This research aims to determine the effect of tax planning and deferred tax expense on earnings m... more This research aims to determine the effect of tax planning and deferred tax expense on earnings management. Tax planning and deferred tax expense is one of strategy for companies to maximize revenue. This study used a food and beverage sub sector manufacturing company for 5 years of observation, namely from 2013-2017. This research used multiple regressions with SPSS 23 for test data. The result that tax planning has no significant effect on earnings management. In addition, deferred tax expense also has a positive and significant effect on earnings management. KEYWORDS: tax planning, deferred tax expense, earnings management.

South Asian Research Journal of Business and Management, 2020

This study aims to examine the effect of the CG Scorecard on Earnings Management with company cha... more This study aims to examine the effect of the CG Scorecard on Earnings Management with company characteristics as an intervening variable. The population and sample are public companies in Indonesia and Malaysia listed on the Asean Star Index, 2016-2018. CG Scorecard is measured using the ASEAN Score Card, earnings management is measured based on the accrual of working capital to sales while intervening variables are measured using company characteristics through leverage. The analysis model is the Structural Equation Modeling Partial Least Square (SEM-PLS). The results showed that the direct relationship between GCG variables with earnings management is smaller than the relationship between GCG and earnings management through leverage variables. These results conclude that although in the short term investors do not really value the leverage rate as an investment indicator, if high debt comes from capital and continues to increase, it can be used as a signal for principals because it can be indicated earnings management actions occur. Therefore good corporate governance is one factor that can reduce agency conflict, thereby minimizing earnings management actions.

Scholars Bulletin, 2019

The aim of the company to register its shares in the stock exchange is to get additional funds fr... more The aim of the company to register its shares in the stock exchange is to get additional funds from investors so that the business continues to grow. The company's financial performance is a factor that is highly considered by investors, but what if the information is not quality based on the audit results from the auditor? This study aims to determine investor reactions to financial performance information and audit quality. The uniqueness of this research is the 2x2 method between financial performance and quality audit so that this study can produce information about how 1) investor reaction to high financial performance with high audit quality, 2) investor reaction to high financial performance but low audit quality, 3) investor reaction to low financial performance with high audit quality, 4) investor reaction to low financial performance with low audit quality. The results showed that investors only react to high financial performance but low audit quality with negative react, it shows that investors are concerned about audit procedures in assessing the company's financial performance. High company performance but has a low audit quality makes investors pay more attention to the company because the good value is actually considered to be detrimental to investors because of its doubtful quality.

Esensi: Jurnal Bisnis dan Manajemen, 2019

This study aims to determine the effect of tax planning and profitability on firm value with BOD ... more This study aims to determine the effect of tax planning and profitability on firm value with BOD diversity as a moderating variable. This research is motivated by the importance of information about the factors that can affect the value of the company. Company value in this study used price book value as an indicator of measurement. The population of this research is the property and real estate sector companies in companies listed on the Indonesia Stock Exchange in 2016 - 2018. The sample of this research is 30 issuers or 90 company financial statement data used in this study. This study uses multiple linear regressiosn with statistical tests and moderate regression analysis test with SPSS 23. The results of this study are tax planning and profitability have a positive and significant effect on firm value. Whereas BOD Diversity weakens the relationship between tax planning and profitability on firm value.