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Papers by Yulis Diana Alfia

Research paper thumbnail of Analyzing Owner’s Role in Influencing Corporate Tax Policy

Humanities and Social Sciences Letters

This study aims to analyze the owner's role in the company's tax policy taken by manageme... more This study aims to analyze the owner's role in the company's tax policy taken by management. As the owner of capital, the role of the owner is strongly suspected of influencing management in every policy, including tax policy, while, tax for companies is still considered a burden that erodes issuers’ profits and investors returns. Decisions in tax policy are indicators in assessing the level of compliance and dilemmas in responding to owner interests. STATA was used for the analysis of 132-panel data from the annual report of manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2019 after purposive sampling. This study found strong institutional and foreign owners’ role on management policy for tax minimization. These results can be input for other stakeholders such as regulators in analyzing the level of taxpayer compliance from the influence of institutional and foreign share ownership. The advantage of this research is the use of the Tax Compliance ...

Research paper thumbnail of ANALYZING OWNER'S ROLE IN INFLUENCING CORPORATE TAX POLICY

Humanities and Social Sciences Letters, 2022

This study aims to analyze the owner's role in the company's tax policy taken by management. As t... more This study aims to analyze the owner's role in the company's tax policy taken by management. As the owner of capital, the role of the owner is strongly suspected of influencing management in every policy, including tax policy, while, tax for companies is still considered a burden that erodes issuers' profits and investors returns. Decisions in tax policy are indicators in assessing the level of compliance and dilemmas in responding to owner interests. STATA was used for the analysis of 132-panel data from the annual report of manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2019 after purposive sampling. This study found strong institutional and foreign owners' role on management policy for tax minimization. These results can be input for other stakeholders such as regulators in analyzing the level of taxpayer compliance from the influence of institutional and foreign share ownership. The advantage of this research is the use of the Tax Compliance Ratio (TCR) as an indicator of the company's tax policy compared to the Effective Tax Rate (ETR) which is commonly used by other studies. In addition, the expansion test of the research model with a simple regression test on the effect of each share ownership as well as a sensitivity test in analyzing the strength of TCR compared to ETR makes this research unique and deeper. Contribution/Originality: This study contributes to the literature on tax accounting research in using TCR for analyzing corporate tax policy, making an impact by ownership structure more than ETR. This study also finds that managers as investors play a greater role in corporate tax policy when there are no institutional and foreign investors, whereas if they exist, managers do not have an important role.

Research paper thumbnail of The growth of carbon-based materials by supersonic beam epitaxy: experiments, theory and calculations

Research paper thumbnail of JAMAL Jurnal Akuntansi Multiparadigma. Volume 6, Nomor 1, April 2015

Research paper thumbnail of Urgency Historical Tracing Reality Double-Entry Bookkeeping

This study aims to explore the urgency of history exploration of Double-Entry Bookkeeping reality... more This study aims to explore the urgency of history exploration of Double-Entry Bookkeeping reality and methodology. The method used in this research is a critical literature study. The results showed that there is a fundamental issue (basic) in viewing of the general development of accounting (positivism) who sees accounting simply as numbers and technical bookkeeping. These views are binary ( single vision ) that is patterned secularist materialism. Positivism is seen as constraction view of reality and resulted in a crisis of ethics. In the history of the literature review found that precisely the development of accounting that claim construction Double-Entry Bookkeeping Paciolli as accounting embryo today is unhistorical. DEB historical studies tend to use the basis of conventional economic paradigm and functionalist explanation. Methodological exploration in the history of accounting needs to be done in finding accounting reality DEB relevant and contextual to its day. Methodolog...

Research paper thumbnail of Kritik Atas Tujuan Akuntansi Syariah: Perspektif Realitas Sadrian

Jurnal AKSI (Akuntansi dan Sistem Informasi), 2018

Tujuan dari penelitian ini adalah untuk mengkritisi aspek tujuan akuntansi syariah, yang dilihat ... more Tujuan dari penelitian ini adalah untuk mengkritisi aspek tujuan akuntansi syariah, yang dilihat memiliki peran penting dalam membangun basis nilai dan bentuk dalam realitas akuntansi. Pendekatan kritis yang digunakan adalah perspektif realitas Sadrian. Perspektif ini digunakan untuk menjawab celah tujuan akuntansi syariah yang terinfiltrasi oleh pandangan dualitas modern. Eksplorasi kritis yang dilakukan menjawab kegelisahan peneliti bahwa infiltrasi modern terjadi dalam konstruksi tujuan akuntansi syariah yang memiliki basis ontologi tauhid, pandangan tentang keutuhan. Hal ini dapat dikonfirmasi dari dua aspek kritis, yaitu: keberadaan (eksistensi) realitas akuntansi dan epistemologi. Dialektika kritisnya memberikan gambaran bahwa terdapat celah (inkonkruensi) dengan basis ontologisnya, tauhid.

Research paper thumbnail of Influence of Profitability, Solvability, and Company Growth on Going Concern Audit Opinions

Jurnal AKSI (Akuntansi dan Sistem Informasi)

This study aims to determine the effect of profitability, solvency and company growth on going co... more This study aims to determine the effect of profitability, solvency and company growth on going concern audit opinion. The object of this research is mining companies listed on the Indonesia Stock Exchange in 2016 - 2018. The sample selection in this study using purposive sampling. The data analysis used is logistic regression with statistical test tools used is SPSS 25. The results of this study indicate that simultaneously the variables of profitability, solvency, and company growth have an effect on going concern audit opinion. The partial results of the research are profitability has a significant negative effect on going concern audit opinion, the solvency has a significant positive effect on going concern audit opinion, while the company growth variable has no effect on going concern audit opinion.

Research paper thumbnail of Analyzing Owner’s Role in Influencing Corporate Tax Policy

Humanities and Social Sciences Letters

This study aims to analyze the owner's role in the company's tax policy taken by manageme... more This study aims to analyze the owner's role in the company's tax policy taken by management. As the owner of capital, the role of the owner is strongly suspected of influencing management in every policy, including tax policy, while, tax for companies is still considered a burden that erodes issuers’ profits and investors returns. Decisions in tax policy are indicators in assessing the level of compliance and dilemmas in responding to owner interests. STATA was used for the analysis of 132-panel data from the annual report of manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2019 after purposive sampling. This study found strong institutional and foreign owners’ role on management policy for tax minimization. These results can be input for other stakeholders such as regulators in analyzing the level of taxpayer compliance from the influence of institutional and foreign share ownership. The advantage of this research is the use of the Tax Compliance ...

Research paper thumbnail of ANALYZING OWNER'S ROLE IN INFLUENCING CORPORATE TAX POLICY

Humanities and Social Sciences Letters, 2022

This study aims to analyze the owner's role in the company's tax policy taken by management. As t... more This study aims to analyze the owner's role in the company's tax policy taken by management. As the owner of capital, the role of the owner is strongly suspected of influencing management in every policy, including tax policy, while, tax for companies is still considered a burden that erodes issuers' profits and investors returns. Decisions in tax policy are indicators in assessing the level of compliance and dilemmas in responding to owner interests. STATA was used for the analysis of 132-panel data from the annual report of manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2019 after purposive sampling. This study found strong institutional and foreign owners' role on management policy for tax minimization. These results can be input for other stakeholders such as regulators in analyzing the level of taxpayer compliance from the influence of institutional and foreign share ownership. The advantage of this research is the use of the Tax Compliance Ratio (TCR) as an indicator of the company's tax policy compared to the Effective Tax Rate (ETR) which is commonly used by other studies. In addition, the expansion test of the research model with a simple regression test on the effect of each share ownership as well as a sensitivity test in analyzing the strength of TCR compared to ETR makes this research unique and deeper. Contribution/Originality: This study contributes to the literature on tax accounting research in using TCR for analyzing corporate tax policy, making an impact by ownership structure more than ETR. This study also finds that managers as investors play a greater role in corporate tax policy when there are no institutional and foreign investors, whereas if they exist, managers do not have an important role.

Research paper thumbnail of The growth of carbon-based materials by supersonic beam epitaxy: experiments, theory and calculations

Research paper thumbnail of JAMAL Jurnal Akuntansi Multiparadigma. Volume 6, Nomor 1, April 2015

Research paper thumbnail of Urgency Historical Tracing Reality Double-Entry Bookkeeping

This study aims to explore the urgency of history exploration of Double-Entry Bookkeeping reality... more This study aims to explore the urgency of history exploration of Double-Entry Bookkeeping reality and methodology. The method used in this research is a critical literature study. The results showed that there is a fundamental issue (basic) in viewing of the general development of accounting (positivism) who sees accounting simply as numbers and technical bookkeeping. These views are binary ( single vision ) that is patterned secularist materialism. Positivism is seen as constraction view of reality and resulted in a crisis of ethics. In the history of the literature review found that precisely the development of accounting that claim construction Double-Entry Bookkeeping Paciolli as accounting embryo today is unhistorical. DEB historical studies tend to use the basis of conventional economic paradigm and functionalist explanation. Methodological exploration in the history of accounting needs to be done in finding accounting reality DEB relevant and contextual to its day. Methodolog...

Research paper thumbnail of Kritik Atas Tujuan Akuntansi Syariah: Perspektif Realitas Sadrian

Jurnal AKSI (Akuntansi dan Sistem Informasi), 2018

Tujuan dari penelitian ini adalah untuk mengkritisi aspek tujuan akuntansi syariah, yang dilihat ... more Tujuan dari penelitian ini adalah untuk mengkritisi aspek tujuan akuntansi syariah, yang dilihat memiliki peran penting dalam membangun basis nilai dan bentuk dalam realitas akuntansi. Pendekatan kritis yang digunakan adalah perspektif realitas Sadrian. Perspektif ini digunakan untuk menjawab celah tujuan akuntansi syariah yang terinfiltrasi oleh pandangan dualitas modern. Eksplorasi kritis yang dilakukan menjawab kegelisahan peneliti bahwa infiltrasi modern terjadi dalam konstruksi tujuan akuntansi syariah yang memiliki basis ontologi tauhid, pandangan tentang keutuhan. Hal ini dapat dikonfirmasi dari dua aspek kritis, yaitu: keberadaan (eksistensi) realitas akuntansi dan epistemologi. Dialektika kritisnya memberikan gambaran bahwa terdapat celah (inkonkruensi) dengan basis ontologisnya, tauhid.

Research paper thumbnail of Influence of Profitability, Solvability, and Company Growth on Going Concern Audit Opinions

Jurnal AKSI (Akuntansi dan Sistem Informasi)

This study aims to determine the effect of profitability, solvency and company growth on going co... more This study aims to determine the effect of profitability, solvency and company growth on going concern audit opinion. The object of this research is mining companies listed on the Indonesia Stock Exchange in 2016 - 2018. The sample selection in this study using purposive sampling. The data analysis used is logistic regression with statistical test tools used is SPSS 25. The results of this study indicate that simultaneously the variables of profitability, solvency, and company growth have an effect on going concern audit opinion. The partial results of the research are profitability has a significant negative effect on going concern audit opinion, the solvency has a significant positive effect on going concern audit opinion, while the company growth variable has no effect on going concern audit opinion.