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PPh 22 Reporting On Import Activities Anita Ade Rahma
Jurnal Pustaka Aktiva (Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta) Vol 2 No 1 (2022): Jurnal Pustaka Aktiva (Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Va
Publisher : Pustaka Galeri Mandiri

Penelitian ini bertujuan untuk mengetahui bagaimana proses pemungutan pajak PPh pasal 22 atas kegiatan Impor barang yang di lakukan di Kantor Pelayanan dan Pengawasan Bea dan Cukai Kota Padang. Metode pengumpulan data melalui penelitian kepustakaan dan penelitian langsung kelapangan dengan cara wawancara langsung dengan pihak instansi yang bersangkutan. Hasil penelitian yang dilakukan maka Prosedur pemungutan dan pelaporan PPh Pasal 22 atas kegiatan impor barang pada KPP Bea dan Cukai di Kota Padang sudah sesuai dengan Peraturan Menteri Keuangan No. 6/PMK.010/2017. Dimana pada prosedur pemungutan PPh Pasal 22 atas barang impor didasari oleh penggunaan Angka Pengenal Impor (API) 2,5% maupun yang tidak memakai Angka Pengenal Impor (Non API) 7,5%. Sedangkan prosedur pelaporan disajikan dalam bentuk laporan pada bulan yang berjalan dan dilaporkan sebelum tanggal 14 bulan berikutnya. Ketelitian dalam pemeriksaan dokumen dalam kegiatan impor sangat diperlukan untuk mencegah terjadi kesalahan perhitungan dan pelanggaran aturan dalam proses impor.

Diamond Fraud Analysis in Detecting Financial Statement Fraud in Manufacturing Companies Anita Ade Rahma; Anatia Agusti; Devi Edriani; Wellia Novita; Winda Afriyenis
International Journal of Social Science and Business Vol. 6 No. 2 (2022): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v6i2.46369

Business people must provide accurate and relevant information and be free from fraud that will mislead other parties. To provide appropriate information for users of financial statements, the preparation of these financial statements must be prepared as well as possible according to accurate data based on applicable accounting rules. This study aims to analyze the effect of financial stability, external pressure, industry nature, rationalization, and capability on financial statement fraud. This study uses secondary data. The design used in this research is causal research. The research population was conducted on all manufacturing companies that went public and were active on the Indonesia Stock Exchange (IDX) during the 2015-2019 period. The sampling technique used the purposive sampling method. According to the sampling criteria, a total sample of 63 companies was obtained from the observations in this study. The results of this study prove that financial stability and rationalization affect financial statement fraud. Meanwhile, external pressure, the nature of the industry, and the capability do not affect fraudulent financial statements.

The Importance of Commissioners Board Diversity in CSR Disclosures Anita Ade Rahma; Febri Aldi
International Journal of Economics Development Research (IJEDR) Vol. 1 No. 2 (2020): International Journal of Economics Development Research
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v1i2.66

Good companies are inseparable from good Corporate Social Responsibility (CSR). CSR is one indication of whether or not a company is good or bad. CSR has a real impact on the environment and society. The better the impact obtained from the company's CSR, the better the company's performance. CSR activities can be seen from the CSR disclosures. CSR disclosure is influenced by various internal and external factors. As for this study, we want to analyze the influence of the diversity of the board of commissioners on CSR disclosure. The independent variables used in this study are gender commissioners, nationality commissioners, and ethnic commissioners. Company data used are from LQ45 companies listed on the Indonesia Stock Exchange in 2015-2017. 20 companies were found to be the sample of this study using purposive sampling method. From the data processing that has been done, the results obtained are that Gender commissioners have no effect on CSR disclosure. Likewise, the Nationality commissioner proved not to affect the increase in CSR disclosure. but conversely with Ethnic commissioners who have a significant influence on CSR disclosure. This means that ethnic diversity on the board of commissioners is very important. In addition to expanding CSR disclosure can also improve company performance.

Strength Of Profitability As Moderating Tax And Corporate Governance On Firm Value Mila Sari; Anita Ade Rahma
GOVERNORS Vol. 1 No. 1 (2022): April 2022 Issue
Publisher : Information Technology and Science (ITScience)

This study aims to determine and estimate the effect of tax planning, managerial ownership, and foreign commissioners on firm value with profitability as a moderating variable in manufacturing companies listed on the Indonesian stock exchange. Based on the results of partial hypothesis testing, it can be concluded that tax planning has no effect on firm value. Managerial ownership has an effect on firm value. The foreign board of commissioners has no effect on the value of the company. In tax planning, managerial ownership, and foreign commissioners simultaneously affect the value of the company. Tax planning has no effect on firm value with profitability as a moderation. Managerial ownership has an effect on firm value with profitability as moderating. Foreign board of commissioners affect the value of the company with profitability as moderating. Profitability has an effect on firm value. The amount of managerial ownership in a company has a very important role in increasing the value of the company. This is of course due to a greater attachment to management and care for the sustainability and progress of the company.

Border Development Model on the Human Development Aspects for Sustainable Community Semuel Risal; Irawanto Irawanto; Putri Hergianasari; Anita Ade Rahma; Ika Devy Pramudiana
Jurnal Borneo Administrator Vol 18 No 2 (2022): August, 2022
Publisher : Puslatbang KDOD Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24258/jba.v18i2.971

The Indonesian government has implemented a border development policy. Still, it has not been able to answer the complexity of the problems that occur in border areas, especially in North Kalimantan. The development of border areas is closely related to the mission of national development, defence and state security to improve the Welfare of the people in the border areas, especially to ensure the integrity and sovereignty of the state. However, the condition of border communities in North Kalimantan is increasingly marginalized, where poverty and regional isolation trigger the high demands of local people to become border crossers to Malaysia. This study will examine the factors causing the economic backwardness of border communities in North Kalimantan, poverty and isolation of border communities, and security issues at the border. The results show that the border area needs to be closely monitored because it is a security-prone area. This makes the border development paradigm in Kaltara prioritize a security approach rather than Welfare. This causes the border areas in North Kalimantan to be scarcely touched by the dynamics of development. Therefore, border development needs to be placed in a people centre of development-oriented to people's economic development for sustainable communities through accelerating economic growth, improving the quality of human resources, and strengthening institutional capacity for border area development. Thus, border communities can enjoy prosperity by protecting and maintaining state sovereignty at the border.

Executive Character, Leverage, Political Connection, and Profitability on Tax Avoidance: Moderated By Institutional Ownership Azra, Nadia Nostiva; Rahma, Anita Ade
GOVERNORS Vol. 2 No. 3 (2023): December 2023 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i3.3376

The study examines the impact of executive character, leverage, political connections, and profitability on tax avoidance moderated by institutional ownership in manufacturing companies listed on the Indonesian Stock Exchange (BEI) from 2017-2021. The study uses quantitative data, which is used to prove the cause-and-effect relationship between independent variables, namely, executive character, leverage, political connection and profitability to the dependent variable. The results support the efficient transaction hypothesis theory, which suggests that RPT is profitable but reduces corporate tax aggressiveness. Leverage and profitability are proven to have a significant influence on tax avoidance. Meanwhile, executive character and political connections are the opposite, namely they do not have a significant effect on tax avoidance. Debt levels and profits have an important role in tax avoidance. the existence of institutional ownership also does not have a significant impact on tax avoidance. Likewise, institutional ownership is unable to strengthen the relationship between executive character, political connections and profitability with tax avoidance. However, unlike leverage, institutional ownership is able to strengthen the relationship between leverage and tax avoidance. So it is clear that the level of debt certainly needs to be the main monitoring if the company is going to carry out tax avoidance. The findings provide valuable insights for companies looking to improve their tax preventive strategies.

Capital Structure, Company Size, Sales Growth and Good Corporate Governance on Company Value: Intervened by Profitability Nurhaliza, Nurhaliza; Sanjaya, Sigit; Rahma, Anita Ade
GOVERNORS Vol. 3 No. 3 (2024): December 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i3.4937

This study aims to determine the Influence of Capital Structure, Company Size, Sales Growth and Good Corporate Governance on Company Value with Profitability as an Intervening variable in Manufacturing Companies in the Food and Beverage Sector listed on the Indonesia Stock Exchange 2019-2023. Based on test results Capital Structure has a positive and significant effect on Company Value, Company Size has a insignificant effect on Company Value, Sales Growth has a insignificant effect, GCG has a significant effect on Company Value, Profitability has a insignificant effect on Company Value, Capital Structure has a insignificant effect on Profitability, Company Size has a significant effect on Profitability, Sales Growth has a insignificant effect on Profitability, GCG has a significant effect on Profitability, Capital Structure does not mediate Company Value through Profitability as an Intervening variable, Company Size mediates against Company Value through Profitability as an Intervening variable, Sales Growth does not mediate against Company Value through Profitability as an Intervening variable, GCG mediates against Company Value through Profitability as an Intervening variable.

Pengaruh Agresivitas Pajak, Komite Audit dan Ukuran Perusahaan terhadap Corporate Social Responsibility Disclosure: Dimoderasi oleh Profitabilitas Sasmita, Djenni; Helny, Helny; Rahma, Anita Ade
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2691

The purpose of this study is to determine the Influence of Tax Aggressiveness, Audit Committee, and Company Size on Corporate Social Responsibility Disclosure with Profitability as a Moderator in Property & Real Estate Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 Period. The population of this study includes all Property & Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The sampling technique uses the purposive sampling technique. Based on the criteria that have been set, 18 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The results of the study show that Tax Aggressiveness, Audit Committee and Company Size and the interaction variables between each independent variable and the moderation variable, namely Profitability, together have an influence on Corporate Social Responsibility Disclosure. The results of the study show that Tax Aggressiveness has no effect on Corporate Social Responsibility Disclosure, the Audit Committee has a positive effect on Corporate Social Responsibility Disclosure, and Company Size has a negative effect on Corporate Social Responsibility Disclosure. The moderation variable test shows that Profitability can moderate and weaken the influence of Tax Aggressiveness on Corporate Social Responsibility Disclosure, Profitability cannot moderate the influence of the Audit Committee on Corporate Social Responsibility Disclosure and Profitability cannot moderate the influence of Company Size on Corporate Social Responsibility Disclosure.

Capital Structure, Company Size, Sales Growth and Good Corporate Governance on Company Value: Intervened by Profitability Nurhaliza, Nurhaliza; Sanjaya, Sigit; Rahma, Anita Ade
GOVERNORS Vol. 3 No. 3 (2024): December 2024-March 2025 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i3.4937

This study aims to determine the Influence of Capital Structure, Company Size, Sales Growth and Good Corporate Governance on Company Value with Profitability as an Intervening variable in Manufacturing Companies in the Food and Beverage Sector listed on the Indonesia Stock Exchange 2019-2023. Based on test results Capital Structure has a positive and significant effect on Company Value, Company Size has a insignificant effect on Company Value, Sales Growth has a insignificant effect, GCG has a significant effect on Company Value, Profitability has a insignificant effect on Company Value, Capital Structure has a insignificant effect on Profitability, Company Size has a significant effect on Profitability, Sales Growth has a insignificant effect on Profitability, GCG has a significant effect on Profitability, Capital Structure does not mediate Company Value through Profitability as an Intervening variable, Company Size mediates against Company Value through Profitability as an Intervening variable, Sales Growth does not mediate against Company Value through Profitability as an Intervening variable, GCG mediates against Company Value through Profitability as an Intervening variable.

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