Trisninik Wulandari - Academia.edu (original) (raw)
Papers by Trisninik Wulandari
Audit report lag is the time span between the date of the financial statements until the completi... more Audit report lag is the time span between the date of the financial statements until the completion of fieldwork. Financial statements must be published in a timely manner, because the information is very relevant in decision making. This study is intended to analyze the impact of company size, profitability, company age, audit opinion and KAP size on audit report lag in Manufacturing companies listed on the Indonesian Stock Exchange in 2016-2018. The data used consisted of 288 samples. The analytical method used is using multiple linear regression analysis. The results obtained are audit report lag influenced by profitability and age of the company, but not influenced by KAP size, company size, and audit opinion.
Jurnal Akuntansi dan Bisnis, Feb 22, 2017
Merger dan akuisisi merupakan informasi penting bagi para pemegang saham. Pengumuman merger atau ... more Merger dan akuisisi merupakan informasi penting bagi para pemegang saham. Pengumuman merger atau akuisisi yang dikeluarkan oleh suatu perusahaan akan mempengaruhi harga saham perusahaan yang diakuisisi atau perusahaan target. Penelitian ini mempunyai tujuan untuk menguji dampak yang timbul akibat merger dan akuisisi perusahaan. Reaksi mereka tergantung dari pengumuman awal. Reaksi para pemegang saham inilah yang digunakan untuk mengukur abnormal return. Perusahaan sampel yang di uji di sini adalah 38 perusahaan dari berbagai jenis industri yang berbeda-beda yang melakukan merger dan akuisisi selama periode 2011-2015. Paired Samples t-test digunakan untuk menguji ada tidaknya abnormal return setelah dan sebelum dilakukan merger dan akuisisi. Hasil penelitian ini menunjukan bahwa tidak ada perbedaan abnormal return sebelum dan sesudah pengumuman merger dan akuisisi.. merger dan akuisisi
AKUMULASI: Indonesian Journal of Applied Accounting and Finance
The purpose of this research is to analyze the effect of installing Terminal Monitoring Device (T... more The purpose of this research is to analyze the effect of installing Terminal Monitoring Device (TMD) in restaurants on the increase in tax revenue in Surakarta City for 2014—2021, its contribution to regional taxes and Regional Original Income (Pendapatan Asli Daerah/PAD), as well as the obstacles. The method applied in this research is a descriptive quantitative approach. This research used primary and secondary data. Primary data include interviews with the Regional Revenue, Financial and Asset Management Agency (Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah/BPPKAD) of Surakarta, while secondary data include reports on the realization of restaurant tax revenues, reports on the realization of regional taxes, reports on the realization of PAD, and data on the number of restaurants taxpayers in Surakarta. The results of this research show that the installation of TMD did not have a significant impact on increasing restaurant tax revenues in Surakarta City and increasing the r...
AKUMULASI: Indonesian Journal of Applied Accounting and Finance
This study aims at investigating the implementation of Tapping Box to monitor restaurant tax reve... more This study aims at investigating the implementation of Tapping Box to monitor restaurant tax revenue, its effect, and its contribution to the Regional Original Revenue (Pendapatan Asli Daerah/PAD) in Sukoharjo Regency in 2018-2021, as well as the challenges and strategies in applying the Tapping Box to optimize the tax collection. This study was carried out using a descriptive, qualitative method. The data were gathered using interviews, observation, and literature review. The primary data were sourced from interviews while secondary data were obtained from the Regional Employment Agency (Badan Kepegawaian Daerah/BKD) of Sukoharjo Regency. The results of this study have indicated that the BKD of Sukoharjo Regency can realize a very high level of effectiveness. However, the Tapping Box application as an effort to monitor restaurant tax revenue has not been optimal so it has not given a significant contribution to the tax revenue. This study recommends that the BKD of Sukoharjo Regenc...
Sebelas Maret Business Review
Islamic crowdfunding is a crowdfunding platform designed to comply with Islamic principles, a col... more Islamic crowdfunding is a crowdfunding platform designed to comply with Islamic principles, a collective effort to collect/raise funds to fund projects (including startups), provide financing for personal or business, and other needs through an internet platform following Islamic principles. As a country with the largest Muslim population globally, Indonesia sees this as an excellent opportunity to support its economic development. In this regard, the purpose of this article is to find out how the Islamic Crowdfunding opportunity is an alternative solution to Islamic funding in support of the Indonesian Islamic Economic Masterplan (MEKSI). Based on data from the Ministry of Finance (Kemenkeu) through the 5th Annual Islamic Finance Conference (AIFC), Islamic Fintech assets in Indonesia grew to reach 134 billion rupiahs in June 2021, representing 3 percent of total fintech assets in Indonesia. From this data, it can be interpreted that the opportunity for Islamic Crowdfunding, which i...
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT
Pengabdian ini dilakukan bekerjasama dengan Komunitas Solo Kuliner Solocool yang merupakan salah ... more Pengabdian ini dilakukan bekerjasama dengan Komunitas Solo Kuliner Solocool yang merupakan salah satu komunitas yang mewadahi UMKM kuliner di Karisidenan Surakarta. Hal ini dilakukan karena tingkat pelaporan SPT oleh UMKM yang ada di Karisidenan Surakarta hanya sekitar 1%. Oleh karena itu, pendampingan ini diharapkan dapat memberikan edukasi mengenai pelaporan SPT oleh wajib pajak UMKM berdasarkan peraturan yang berlaku. Tim Pengabdi akan melakukan pendampingan terhadap 25 UMKM yang telah tergabung dalam Komunitas Solo Kuliner Socool. 25 UMKM tersebut merupakan UMKM yang dimiliki perseorangan yang juga sebagai karyawan dan UMKM yang dimiliki perseorangan nonkaryawan. Pendampingan akan dilakukan sebanyak 2 tahapan dan di setiap tahapan pendampingan akan diberikan topik untu menuju pada pelaporan perpajakan yang baik. Tahapan pertama, adalah pendampingan pembukuan, tim pengabdi akan mempergunakan microsoft excell untuk melaksanakan pembukuan sehingga data pembukuan bisa tersimpan seca...
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI, Dec 1, 2020
ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh kompensasi rugi fiskal, profitabilitas,... more ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh kompensasi rugi fiskal, profitabilitas, proporsi dewan komisaris independen serta ukuran perusahaan terhadap tax avoidance yang diukur menggunakan CETR. Populasi dalam penelitian ini menggunakan perusahaan pertambangan yang terdaftar pada Bursa Efek Indonesia selama tahun 2015-2017, sehingga didapatkan sampel penelitian berjumlah 50 perusahaan selama kurun waktu tersebut. Alat statistik yang dipakai dalam penelitian ini adalah program Eviews Vers 10 dalam menguji regresi linear berganda. Hasil pada penelitian ini ditemukan bahwa pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia, variabel proporsi dewan komisaris independen memiliki pengaruh positif terhadap tax avoidance. Kompensasi rugi fiskal dan Ukuran perusahaan memiliki pengaruh negatif terhadap tax avoidance, dan profitabilitas yang diukur menggunakan ROA tidak memiliki pengaruh terhadap tax avoidance.Kata kunci: kompensasi rugi fiskal, profitabilita...
Faktor-faktor penentu tingkat konservatisme tersebut adalah tata kelola perusahaan (corporate gov... more Faktor-faktor penentu tingkat konservatisme tersebut adalah tata kelola perusahaan (corporate governance), peran litigasi pemegang saham, diberlakukannya Sarbanes Oxley Act (SOX), cakupan analisis, institusi hukum dan politik, karakteristik dewan, jabatan auditor serta tingkat asimetri informasi dan masalah keagenan. Hubungan antara faktor penentu tersebut dengan tingkat konservatisme ada yang positif dan ada yang negatif. Sehingga pengguna laporan keuangan harus mempertimbangkan faktor-faktor tersebut sebelum melakukan analisa laporan keuangan suatu perusahan. Semakin tinggi tingkat konservatisme yang dipilih oleh perusahaan berdampak pada penurunan laba dari perusahaan tersebut bila dibandingkan dengan perusahaan yang menggunakan tingkat konservatisme yang lebih rendah. Kata Kunci : Sarbanes Oxley Act
Risks
Related party transactions (RPT) are a common transaction conducted among companies and are the f... more Related party transactions (RPT) are a common transaction conducted among companies and are the focus of the business world today. The purpose of this study is twofold, as follows: first, to provide empirical evidence for whether the RPT of related party loans in manufacturing companies in Indonesia is an opportunistic transaction or an efficient transaction, and second, to provide evidence for whether there are differences in company perspectives before and during the COVID-19 pandemic. This study employs data from all manufacturing companies listed on the Indonesia Stock Exchange (IDX). The data analysis techniques include descriptive statistical and hypothesis testing. The results of this study in the period 2018–2021 show that RPT has a positive effect on company value. During this period, that is, the years prior to the COVID-19 pandemic, RPT had a negative effect on company value. In contrast, the 2020–2021 period (during the COVID-19 pandemic) shows the opposite result: RPT h...
UNS (Sebelas Maret University), 2014
Penelitian ini bertujuan memberikan bukti empiris apakah adopsi IFRS yang telah dimulai secara be... more Penelitian ini bertujuan memberikan bukti empiris apakah adopsi IFRS yang telah dimulai secara bertahap pada tahun 2008 dapat meningkatkan kualitas informasi akuntansi perusahaan perusahaan publik di Indonesia terutama untuk perusahaan manufaktur yang terdaftar di BEI. Penelitian ini menganalisis kualitas informasi akuntansi sebelum dan sesudah adopsi IFRS. Adopsi penuh IFRS di Indonesia baru dilakukan pada tahun 2012. Meskipun demikian, adopsi telah dilakukan secara bertahap mulai tahun 2008. Oleh karena itu, dengan mempertimbangkan ketersediaan data, maka periode setelah adopsi (post IFRS period) dipilih tahun 2012. Untuk periode sebelum adopsi dipilih tahun 2007. Penelitian ini menggunakan data sekunder dari annual report perusahaan manufaktur yang terdaftar di BEI selama periode tahun 2005 sampai 2007 (untuk sampel pre adopsi IFRS) dan tahun 2012 (untuk sampel post adopsi IFRS). Untuk menganalisis data, dalam penelitian ini digunakan statistik deskriptif, uji asumsi klasik, dan uji hipotesis. Hasil dari penelitian ini mengindikasikan bahwa adopsi IFRS pada tahun 2012 mempengaruhi hubungan antara harga saham dengan informasi akuntansi yang diproksikan dengan relevansi nilai. Dengan melihat hasil F hitung (3.56) lebih tinggi dari F tabel (2.27) menunjukan terjadi structural change model relevansi nilai informasi akuntansi. Kata kunci : Value Relevance, Informasi Akuntansi, Adopsi IFRS, Perusahaan Manufaktur
We analyze the relationship between financial performance, corporate governance (CG), and tax avo... more We analyze the relationship between financial performance, corporate governance (CG), and tax avoidance. We also analyze whether CG affects the relationship between financial performance and tax avoidance. Some literature shows that financial performance is an important factor in companies to determine management behavior. Based on data analysis using Moderated Regression Analysis (MRA) from as many as 83 observations of mining companies listed on the Indonesia Stock Exchange (IDX) during the observation period from 2015 to 2018, it shows that financial performance, as measured by leverage has a negative effect on tax avoidance, while financial performance as measured by ROE has a positive effect on tax avoidance. That is, companies with good financial performance can reduce the behavior of managers to do tax avoidance. As for the independent board of commissioners, the audit committee, both as independent variables and as interaction variables and ROA do not affect tax avoidance.
International Journal of Multidisciplinary Research and Analysis, 2021
This research was conducted with the aim of: (1) to determine whether firm characteristics and co... more This research was conducted with the aim of: (1) to determine whether firm characteristics and corporate governance affect tax avoidance in mining companies in Indonesia, and (2) to determine whether corporate governance moderates the relationship between firm characteristics and tax avoidance. The research sample is all mining companieslisted on the IDX forthe period 2015 to 2018, totally 156 observations. From 156 observations, 84 observations can be analyzed. This research data is secondary data in the form of mining company Annual Reports obtained from the official website of the IDX, namely www.idx.co.id and the official websites of the respective companies. Data analysis to test data normality used the Kolmogorov Smirnov test. Hypothesis testing uses moderated regression analysis (MRA) with SPSS. The result of the analysis shows that firm characteristics consisting of leverage and ROE have an effect on tax avoidance, while company size has no effect on tax avoidance. Another r...
Jurnal Akuntansi dan Bisnis
Companies avoid tax in order to minimize the company's tax burden by utilizing loopholes in tax r... more Companies avoid tax in order to minimize the company's tax burden by utilizing loopholes in tax regulations. This research investigate the influence firm size, firm age, sales growth, and managerial ownership to tax avoidance. The population of this research is Non Service companies listed on the Indonesian Stock Exchange for period 2014-2018.The number of samples used in this study were 365 samples based on the purposive sampling method. The data analysis technique in this study is quantitative analysis by using multiple linier regression method. The results of this study indicate that partially the variable firm size, firm age, and sales growth have a positive affect on tax avoidance in sample companies, while the managerial ownership do not affect on tax avoidance in sample companies. A limitation in this study is the ETR proxy which cannot distinguish between tax avoidance, government tax preferences, or tax lobbying activities. In addition, the measurement of profit based on accounting income cannot describe tax avoidance directly.
Tujuan pelaksanaan pengabdian adalah untuk memberikan pemahaman kepada wajib pajak kuliner mengen... more Tujuan pelaksanaan pengabdian adalah untuk memberikan pemahaman kepada wajib pajak kuliner mengenai aspek akuntansi dan perpajakan dalam usaha di bidang kuliner. Usaha kuliner terbagi menjadi dua jenis yaitu usaha kuliner di bidang restoran dan usaha kuliner di bidang non restoran. Kedua bidang tersebut memiliki aspek pajak yang berbeda dan juga memiliki perbedaan penghitungan jika memiliki batasan omzet sesuai dengan peraturan perundang-undangan yang berlaku. Kata kunci: perpajakan, wajib pajak kuliner, restoran, non restoran
This study aims to assess the perceptions of MSME taxpayers who are in the Karisidenan Surakarta ... more This study aims to assess the perceptions of MSME taxpayers who are in the Karisidenan Surakarta area on tax obligations. MSMEs are a driver of increasing economic growth in the present era. Solo is one of the cities that is famous for the growth of MSMEs because culinary, handicraft, and clothing entrepreneurs have started to appear in Karisidenan Surakarta. Ideally, an increase in the number of MSMEs will also be followed by an increase in the amount of taxes that will be received by local and central governments. Income Tax (PPh) and Value Added Tax (PPN) are two central taxes which should also increase with the growth of MSMEs. The perception of UMKM taxpayers towards taxation obligations is certainly important to research because negative perceptions of taxes will result in decreased tax revenues so that these perceptions need to be improved with better socialization from the Directorate General of Taxes. This study will examine the perceptions of taxpayers related to NPWP owne...
JURNAL AKUNTANSI DAN PAJAK, Jul 30, 2017
KnE Social Sciences
This study aimed to obtain empirical evidence regarding the influence of corporate governance and... more This study aimed to obtain empirical evidence regarding the influence of corporate governance and audit quality on earnings management measures, as well as their relationship with the effect of family ownership. Research on earnings management has been widely conducted, but research in family firms is still limited, while based on previous observational data, 95% of companies in Indonesia are family firms. In addition, the difference in the concept of corporate governance in developing countries compared to developed countries is crucial in relation to company supervision patterns. Earnings management practices carried out by company management can be caused by the occurrence of information asymmetry in which management as an agent has more information related to the company than the company owner. This information asymmetry is used by managers to mislead other parties with the aim of increasing their managerial career or compensation. Implementing the corporate governance mechanism...
Penelitian ini bertujuan memberikan bukti empiris apakah adopsi IFRS yang telah dimulai secara be... more Penelitian ini bertujuan memberikan bukti empiris apakah adopsi IFRS yang telah dimulai secara bertahap pada tahun 2008 dapat meningkatkan kualitas informasi akuntansi perusahaan perusahaan publik di Indonesia terutama untuk perusahaan manufaktur yang terdaftar di BEI. Penelitian ini menganalisis kualitas informasi akuntansi sebelum dan sesudah adopsi IFRS. Adopsi penuh IFRS di Indonesia baru dilakukan pada tahun 2012. Meskipun demikian, adopsi telah dilakukan secara bertahap mulai tahun 2008. Oleh karena itu, dengan mempertimbangkan ketersediaan data, maka periode setelah adopsi (post IFRS period) dipilih tahun 2012. Untuk periode sebelum adopsi dipilih tahun 2007. Penelitian ini menggunakan data sekunder dari annual report perusahaan manufaktur yang terdaftar di BEI selama periode tahun 2005 sampai 2007 (untuk sampel pre adopsi IFRS) dan tahun 2012 (untuk sampel post adopsi IFRS). Untuk menganalisis data, dalam penelitian ini digunakan statistik deskriptif, uji asumsi klasik, dan ...
Audit report lag is the time span between the date of the financial statements until the completi... more Audit report lag is the time span between the date of the financial statements until the completion of fieldwork. Financial statements must be published in a timely manner, because the information is very relevant in decision making. This study is intended to analyze the impact of company size, profitability, company age, audit opinion and KAP size on audit report lag in Manufacturing companies listed on the Indonesian Stock Exchange in 2016-2018. The data used consisted of 288 samples. The analytical method used is using multiple linear regression analysis. The results obtained are audit report lag influenced by profitability and age of the company, but not influenced by KAP size, company size, and audit opinion.
Jurnal Akuntansi dan Bisnis, Feb 22, 2017
Merger dan akuisisi merupakan informasi penting bagi para pemegang saham. Pengumuman merger atau ... more Merger dan akuisisi merupakan informasi penting bagi para pemegang saham. Pengumuman merger atau akuisisi yang dikeluarkan oleh suatu perusahaan akan mempengaruhi harga saham perusahaan yang diakuisisi atau perusahaan target. Penelitian ini mempunyai tujuan untuk menguji dampak yang timbul akibat merger dan akuisisi perusahaan. Reaksi mereka tergantung dari pengumuman awal. Reaksi para pemegang saham inilah yang digunakan untuk mengukur abnormal return. Perusahaan sampel yang di uji di sini adalah 38 perusahaan dari berbagai jenis industri yang berbeda-beda yang melakukan merger dan akuisisi selama periode 2011-2015. Paired Samples t-test digunakan untuk menguji ada tidaknya abnormal return setelah dan sebelum dilakukan merger dan akuisisi. Hasil penelitian ini menunjukan bahwa tidak ada perbedaan abnormal return sebelum dan sesudah pengumuman merger dan akuisisi.. merger dan akuisisi
AKUMULASI: Indonesian Journal of Applied Accounting and Finance
The purpose of this research is to analyze the effect of installing Terminal Monitoring Device (T... more The purpose of this research is to analyze the effect of installing Terminal Monitoring Device (TMD) in restaurants on the increase in tax revenue in Surakarta City for 2014—2021, its contribution to regional taxes and Regional Original Income (Pendapatan Asli Daerah/PAD), as well as the obstacles. The method applied in this research is a descriptive quantitative approach. This research used primary and secondary data. Primary data include interviews with the Regional Revenue, Financial and Asset Management Agency (Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah/BPPKAD) of Surakarta, while secondary data include reports on the realization of restaurant tax revenues, reports on the realization of regional taxes, reports on the realization of PAD, and data on the number of restaurants taxpayers in Surakarta. The results of this research show that the installation of TMD did not have a significant impact on increasing restaurant tax revenues in Surakarta City and increasing the r...
AKUMULASI: Indonesian Journal of Applied Accounting and Finance
This study aims at investigating the implementation of Tapping Box to monitor restaurant tax reve... more This study aims at investigating the implementation of Tapping Box to monitor restaurant tax revenue, its effect, and its contribution to the Regional Original Revenue (Pendapatan Asli Daerah/PAD) in Sukoharjo Regency in 2018-2021, as well as the challenges and strategies in applying the Tapping Box to optimize the tax collection. This study was carried out using a descriptive, qualitative method. The data were gathered using interviews, observation, and literature review. The primary data were sourced from interviews while secondary data were obtained from the Regional Employment Agency (Badan Kepegawaian Daerah/BKD) of Sukoharjo Regency. The results of this study have indicated that the BKD of Sukoharjo Regency can realize a very high level of effectiveness. However, the Tapping Box application as an effort to monitor restaurant tax revenue has not been optimal so it has not given a significant contribution to the tax revenue. This study recommends that the BKD of Sukoharjo Regenc...
Sebelas Maret Business Review
Islamic crowdfunding is a crowdfunding platform designed to comply with Islamic principles, a col... more Islamic crowdfunding is a crowdfunding platform designed to comply with Islamic principles, a collective effort to collect/raise funds to fund projects (including startups), provide financing for personal or business, and other needs through an internet platform following Islamic principles. As a country with the largest Muslim population globally, Indonesia sees this as an excellent opportunity to support its economic development. In this regard, the purpose of this article is to find out how the Islamic Crowdfunding opportunity is an alternative solution to Islamic funding in support of the Indonesian Islamic Economic Masterplan (MEKSI). Based on data from the Ministry of Finance (Kemenkeu) through the 5th Annual Islamic Finance Conference (AIFC), Islamic Fintech assets in Indonesia grew to reach 134 billion rupiahs in June 2021, representing 3 percent of total fintech assets in Indonesia. From this data, it can be interpreted that the opportunity for Islamic Crowdfunding, which i...
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT
Pengabdian ini dilakukan bekerjasama dengan Komunitas Solo Kuliner Solocool yang merupakan salah ... more Pengabdian ini dilakukan bekerjasama dengan Komunitas Solo Kuliner Solocool yang merupakan salah satu komunitas yang mewadahi UMKM kuliner di Karisidenan Surakarta. Hal ini dilakukan karena tingkat pelaporan SPT oleh UMKM yang ada di Karisidenan Surakarta hanya sekitar 1%. Oleh karena itu, pendampingan ini diharapkan dapat memberikan edukasi mengenai pelaporan SPT oleh wajib pajak UMKM berdasarkan peraturan yang berlaku. Tim Pengabdi akan melakukan pendampingan terhadap 25 UMKM yang telah tergabung dalam Komunitas Solo Kuliner Socool. 25 UMKM tersebut merupakan UMKM yang dimiliki perseorangan yang juga sebagai karyawan dan UMKM yang dimiliki perseorangan nonkaryawan. Pendampingan akan dilakukan sebanyak 2 tahapan dan di setiap tahapan pendampingan akan diberikan topik untu menuju pada pelaporan perpajakan yang baik. Tahapan pertama, adalah pendampingan pembukuan, tim pengabdi akan mempergunakan microsoft excell untuk melaksanakan pembukuan sehingga data pembukuan bisa tersimpan seca...
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI, Dec 1, 2020
ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh kompensasi rugi fiskal, profitabilitas,... more ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh kompensasi rugi fiskal, profitabilitas, proporsi dewan komisaris independen serta ukuran perusahaan terhadap tax avoidance yang diukur menggunakan CETR. Populasi dalam penelitian ini menggunakan perusahaan pertambangan yang terdaftar pada Bursa Efek Indonesia selama tahun 2015-2017, sehingga didapatkan sampel penelitian berjumlah 50 perusahaan selama kurun waktu tersebut. Alat statistik yang dipakai dalam penelitian ini adalah program Eviews Vers 10 dalam menguji regresi linear berganda. Hasil pada penelitian ini ditemukan bahwa pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia, variabel proporsi dewan komisaris independen memiliki pengaruh positif terhadap tax avoidance. Kompensasi rugi fiskal dan Ukuran perusahaan memiliki pengaruh negatif terhadap tax avoidance, dan profitabilitas yang diukur menggunakan ROA tidak memiliki pengaruh terhadap tax avoidance.Kata kunci: kompensasi rugi fiskal, profitabilita...
Faktor-faktor penentu tingkat konservatisme tersebut adalah tata kelola perusahaan (corporate gov... more Faktor-faktor penentu tingkat konservatisme tersebut adalah tata kelola perusahaan (corporate governance), peran litigasi pemegang saham, diberlakukannya Sarbanes Oxley Act (SOX), cakupan analisis, institusi hukum dan politik, karakteristik dewan, jabatan auditor serta tingkat asimetri informasi dan masalah keagenan. Hubungan antara faktor penentu tersebut dengan tingkat konservatisme ada yang positif dan ada yang negatif. Sehingga pengguna laporan keuangan harus mempertimbangkan faktor-faktor tersebut sebelum melakukan analisa laporan keuangan suatu perusahan. Semakin tinggi tingkat konservatisme yang dipilih oleh perusahaan berdampak pada penurunan laba dari perusahaan tersebut bila dibandingkan dengan perusahaan yang menggunakan tingkat konservatisme yang lebih rendah. Kata Kunci : Sarbanes Oxley Act
Risks
Related party transactions (RPT) are a common transaction conducted among companies and are the f... more Related party transactions (RPT) are a common transaction conducted among companies and are the focus of the business world today. The purpose of this study is twofold, as follows: first, to provide empirical evidence for whether the RPT of related party loans in manufacturing companies in Indonesia is an opportunistic transaction or an efficient transaction, and second, to provide evidence for whether there are differences in company perspectives before and during the COVID-19 pandemic. This study employs data from all manufacturing companies listed on the Indonesia Stock Exchange (IDX). The data analysis techniques include descriptive statistical and hypothesis testing. The results of this study in the period 2018–2021 show that RPT has a positive effect on company value. During this period, that is, the years prior to the COVID-19 pandemic, RPT had a negative effect on company value. In contrast, the 2020–2021 period (during the COVID-19 pandemic) shows the opposite result: RPT h...
UNS (Sebelas Maret University), 2014
Penelitian ini bertujuan memberikan bukti empiris apakah adopsi IFRS yang telah dimulai secara be... more Penelitian ini bertujuan memberikan bukti empiris apakah adopsi IFRS yang telah dimulai secara bertahap pada tahun 2008 dapat meningkatkan kualitas informasi akuntansi perusahaan perusahaan publik di Indonesia terutama untuk perusahaan manufaktur yang terdaftar di BEI. Penelitian ini menganalisis kualitas informasi akuntansi sebelum dan sesudah adopsi IFRS. Adopsi penuh IFRS di Indonesia baru dilakukan pada tahun 2012. Meskipun demikian, adopsi telah dilakukan secara bertahap mulai tahun 2008. Oleh karena itu, dengan mempertimbangkan ketersediaan data, maka periode setelah adopsi (post IFRS period) dipilih tahun 2012. Untuk periode sebelum adopsi dipilih tahun 2007. Penelitian ini menggunakan data sekunder dari annual report perusahaan manufaktur yang terdaftar di BEI selama periode tahun 2005 sampai 2007 (untuk sampel pre adopsi IFRS) dan tahun 2012 (untuk sampel post adopsi IFRS). Untuk menganalisis data, dalam penelitian ini digunakan statistik deskriptif, uji asumsi klasik, dan uji hipotesis. Hasil dari penelitian ini mengindikasikan bahwa adopsi IFRS pada tahun 2012 mempengaruhi hubungan antara harga saham dengan informasi akuntansi yang diproksikan dengan relevansi nilai. Dengan melihat hasil F hitung (3.56) lebih tinggi dari F tabel (2.27) menunjukan terjadi structural change model relevansi nilai informasi akuntansi. Kata kunci : Value Relevance, Informasi Akuntansi, Adopsi IFRS, Perusahaan Manufaktur
We analyze the relationship between financial performance, corporate governance (CG), and tax avo... more We analyze the relationship between financial performance, corporate governance (CG), and tax avoidance. We also analyze whether CG affects the relationship between financial performance and tax avoidance. Some literature shows that financial performance is an important factor in companies to determine management behavior. Based on data analysis using Moderated Regression Analysis (MRA) from as many as 83 observations of mining companies listed on the Indonesia Stock Exchange (IDX) during the observation period from 2015 to 2018, it shows that financial performance, as measured by leverage has a negative effect on tax avoidance, while financial performance as measured by ROE has a positive effect on tax avoidance. That is, companies with good financial performance can reduce the behavior of managers to do tax avoidance. As for the independent board of commissioners, the audit committee, both as independent variables and as interaction variables and ROA do not affect tax avoidance.
International Journal of Multidisciplinary Research and Analysis, 2021
This research was conducted with the aim of: (1) to determine whether firm characteristics and co... more This research was conducted with the aim of: (1) to determine whether firm characteristics and corporate governance affect tax avoidance in mining companies in Indonesia, and (2) to determine whether corporate governance moderates the relationship between firm characteristics and tax avoidance. The research sample is all mining companieslisted on the IDX forthe period 2015 to 2018, totally 156 observations. From 156 observations, 84 observations can be analyzed. This research data is secondary data in the form of mining company Annual Reports obtained from the official website of the IDX, namely www.idx.co.id and the official websites of the respective companies. Data analysis to test data normality used the Kolmogorov Smirnov test. Hypothesis testing uses moderated regression analysis (MRA) with SPSS. The result of the analysis shows that firm characteristics consisting of leverage and ROE have an effect on tax avoidance, while company size has no effect on tax avoidance. Another r...
Jurnal Akuntansi dan Bisnis
Companies avoid tax in order to minimize the company's tax burden by utilizing loopholes in tax r... more Companies avoid tax in order to minimize the company's tax burden by utilizing loopholes in tax regulations. This research investigate the influence firm size, firm age, sales growth, and managerial ownership to tax avoidance. The population of this research is Non Service companies listed on the Indonesian Stock Exchange for period 2014-2018.The number of samples used in this study were 365 samples based on the purposive sampling method. The data analysis technique in this study is quantitative analysis by using multiple linier regression method. The results of this study indicate that partially the variable firm size, firm age, and sales growth have a positive affect on tax avoidance in sample companies, while the managerial ownership do not affect on tax avoidance in sample companies. A limitation in this study is the ETR proxy which cannot distinguish between tax avoidance, government tax preferences, or tax lobbying activities. In addition, the measurement of profit based on accounting income cannot describe tax avoidance directly.
Tujuan pelaksanaan pengabdian adalah untuk memberikan pemahaman kepada wajib pajak kuliner mengen... more Tujuan pelaksanaan pengabdian adalah untuk memberikan pemahaman kepada wajib pajak kuliner mengenai aspek akuntansi dan perpajakan dalam usaha di bidang kuliner. Usaha kuliner terbagi menjadi dua jenis yaitu usaha kuliner di bidang restoran dan usaha kuliner di bidang non restoran. Kedua bidang tersebut memiliki aspek pajak yang berbeda dan juga memiliki perbedaan penghitungan jika memiliki batasan omzet sesuai dengan peraturan perundang-undangan yang berlaku. Kata kunci: perpajakan, wajib pajak kuliner, restoran, non restoran
This study aims to assess the perceptions of MSME taxpayers who are in the Karisidenan Surakarta ... more This study aims to assess the perceptions of MSME taxpayers who are in the Karisidenan Surakarta area on tax obligations. MSMEs are a driver of increasing economic growth in the present era. Solo is one of the cities that is famous for the growth of MSMEs because culinary, handicraft, and clothing entrepreneurs have started to appear in Karisidenan Surakarta. Ideally, an increase in the number of MSMEs will also be followed by an increase in the amount of taxes that will be received by local and central governments. Income Tax (PPh) and Value Added Tax (PPN) are two central taxes which should also increase with the growth of MSMEs. The perception of UMKM taxpayers towards taxation obligations is certainly important to research because negative perceptions of taxes will result in decreased tax revenues so that these perceptions need to be improved with better socialization from the Directorate General of Taxes. This study will examine the perceptions of taxpayers related to NPWP owne...
JURNAL AKUNTANSI DAN PAJAK, Jul 30, 2017
KnE Social Sciences
This study aimed to obtain empirical evidence regarding the influence of corporate governance and... more This study aimed to obtain empirical evidence regarding the influence of corporate governance and audit quality on earnings management measures, as well as their relationship with the effect of family ownership. Research on earnings management has been widely conducted, but research in family firms is still limited, while based on previous observational data, 95% of companies in Indonesia are family firms. In addition, the difference in the concept of corporate governance in developing countries compared to developed countries is crucial in relation to company supervision patterns. Earnings management practices carried out by company management can be caused by the occurrence of information asymmetry in which management as an agent has more information related to the company than the company owner. This information asymmetry is used by managers to mislead other parties with the aim of increasing their managerial career or compensation. Implementing the corporate governance mechanism...
Penelitian ini bertujuan memberikan bukti empiris apakah adopsi IFRS yang telah dimulai secara be... more Penelitian ini bertujuan memberikan bukti empiris apakah adopsi IFRS yang telah dimulai secara bertahap pada tahun 2008 dapat meningkatkan kualitas informasi akuntansi perusahaan perusahaan publik di Indonesia terutama untuk perusahaan manufaktur yang terdaftar di BEI. Penelitian ini menganalisis kualitas informasi akuntansi sebelum dan sesudah adopsi IFRS. Adopsi penuh IFRS di Indonesia baru dilakukan pada tahun 2012. Meskipun demikian, adopsi telah dilakukan secara bertahap mulai tahun 2008. Oleh karena itu, dengan mempertimbangkan ketersediaan data, maka periode setelah adopsi (post IFRS period) dipilih tahun 2012. Untuk periode sebelum adopsi dipilih tahun 2007. Penelitian ini menggunakan data sekunder dari annual report perusahaan manufaktur yang terdaftar di BEI selama periode tahun 2005 sampai 2007 (untuk sampel pre adopsi IFRS) dan tahun 2012 (untuk sampel post adopsi IFRS). Untuk menganalisis data, dalam penelitian ini digunakan statistik deskriptif, uji asumsi klasik, dan ...