Articles
<![CDATA[Kinerja Modal Intelektual, Keragaman Gender dan Keragaman Kewarganegaraan dalam Dewan Direksi ]]>
<![CDATA[Noorkhaista, Erfelinda]]>;
<![CDATA[Sari, Dahlia]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 9, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2017) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi UNESA ]]>
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DOI: 10.26740/jaj.v9n1.p1-19
<![CDATA[AbstractThis study aims to study the impacts of gender and nationality diversity on board structure to intellectual capital performance of manufacturing companies in Indonesia. The samples are 137 manufacturing company listed on the Indonesia Stock Exchange in 2014. Samples were studied using the linear cross-sectional regression model. Based on the results of empirical tests, we concluded that gender diversity on board structure that are measured by percentage and dummy, do not have impact on intellectual capital performance of manufacturing companies in Indonesia. This shows that the synergy expected in gender diversity have not been able to increase intellectual capital performance. However, nationality diversity on board structure, that are also measured by percentage and dummy, shows positive impact on intellectual capital performance of manufacturing companies in Indonesia. This result shows that nationality diversity can be considered as the factors in appointing board of directors to increase intellectual capital performance. Intellectual capital performance in this study is measured by VAICTM.AbstrakPenelitian ini bertujuan untuk meneliti pengaruh keragaman gender dan keragaman kewarganegaraan dalam dewan direksi terhadap kinerja modal intelektual perusahaan manufaktur di Indonesia. Sampel penelitian adalah 137 sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2014. Sampel diolah dengan metode regresi linear cross-sectional. Berdasarkan hasil uji empiris, diperoleh kesimpulan bahwa keragaman gender dalam dewan direksi, yang diukur dengan persentase dan dummy, tidak berpengaruh terhadap kinerja modal intelektual perusahaan manufaktur di Indonesia. Hal ini menunjukkan bahwa sinergi yang diharapkan dalam keragaman gender belum dapat mendorong peningkatan kinerja modal intelektual perusahaan. Namun hasil pengujian keragaman kewarganegaraan dalam dewan direksi, yang juga diukur dengan persentase dan dummy, menunjukkan pengaruh positif terhadap kinerja modal intelektual perusahaan manufaktur di Indonesia. Hal ini menunjukkan bahwa faktor keragaman kewarganegaraan dapat menjadi faktor yang dipertimbangkan dalam pengangkatan dewan direksi dengan tujuan untuk dapat mendorong peningkatan kinerja modal intelektual. Kinerja modal intelektual pada penelitian ini diukur menggunakan VAICTM.]]>
<![CDATA[Transparansi Pelaporan Keuangan: Apakah Berdampak terhadap Penghindaran Pajak dan Nilai Perusahaan ]]>
<![CDATA[Ningtias Safitri]]>;
<![CDATA[Dahlia Sari]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v21i02.1396
<![CDATA[This purpose of this study is to examine the effect of transparency on tax avoidance, the effect of tax avoidance on firm value, and the effect of transparency on relationship between tax avoidance on firm value. The sample of this study consists of 66 manufacture companies during the period of 2010-2014, with 330 total observation. The results showed that company transparency with a proxy accrual discretion and audit quality would reduce tax avoidance. It means the higher the company's transparency, the lower the tax avoidance. The results showed that tax avoidance did not affect firm value. It probably due to tax avoidance that can be interpreted as negative, positive, or neutral information by investors. The results showed that corporate transparency did not affect the relationship between tax avoidance and firm value. This result shows that investors have not seen corporate transparency as a positive signal for the valuation of company shares. The contribution of this research is to use a comprehensive proxy in measuring financial transparency, namely earnings quality, audit quality, and stock trading volume. This research implies that financial transparency or disclosure of corporate financial information is not proven to be used by investors in determining investment]]>
<![CDATA[Kepentingan Asing, Aktivitas Internasional, dan Thin Capitalization: Pengaruh Terhadap Agresivitas Pajak di Indonesia ]]>
<![CDATA[Christina Nainggolan]]>;
<![CDATA[Dahlia Sari]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 19, No 2 (2019) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v19i2.421
<![CDATA[This research investigates the impact of multinational company characteristics on tax aggressive in Indonesia. Those characteristics are identified by the existence of foreign interests, represented by significant foreign ownership and foreign director; international activities, represented by international related party transaction and multinational operation; and thin capitalization. This quantitative research uses sample of 150 IDX listed companies starting from 2011-2015. This research uses panel data for data regression. This study finds that the existence of foreign director and international related party transactions increase tax aggressiveness, while the significant foreign ownership decrease the tax aggressiveness.Penelitian ini meneliti pengaruh karakteristik perusahaan multinasional terhadap agresivitas pajak di Indonesia. Karakteristik perusahaan multinasional terdiri dari kepentingan asing yang diwakili oleh adanya kepemilikan asing yang signifikan dan direksi asing; aktivitas internasional diwakili oleh transaksi ke pihak berelasi di luar negeri dan operasi di luar negeri (multinationality); serta thin capitalization. Penelitian ini mengambil sampel 150 perusahaan yang terdaftar di BEI selama tahun 2011-2015. Penelitian ini menggunakan data panel dalam pengolahan data. Hasil regresi data panel membuktikan bahwa keberadaan direksi asing dan transaksi ke pihak berelasi di luar negeri meningkatkan agresivitas pajak, sedangkan kepemilikan asing menurunkan agresivitas pajak.]]>
<![CDATA[Penghindaran Pajak Dan Efisiensi Investasi: Sertifikasi CFO Sebagai Pemoderasi ]]>
<![CDATA[Sandy Kuswara]]>;
<![CDATA[Dahlia Sari]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 2: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v12i2.20265
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh penghindaran pajak (tax avoidance) terhadap efisiensi investasi pada perusahaan di Indonesia dan melihat peran sertifikasi yang dimiliki oleh Chief Financial Officer (CFO) dalam memanfaatkan arus kas bebas yang berasal dari penghindaran pajak terhadap efisiensi investasi perusahaan. Penelitian ini menggunakan data sampel tahun 2016-2019 dengan analisis regresi data panel. Total sampel adalah 604 data observasi yang terdiri dari 151 perusahaan dari berbagai sektor industri di Bursa Efek Indonesia (BEI). Temuan penelitian ini adalah penghindaran pajak membuat investasi yang dilakukan oleh perusahaan menjadi tidak efisien karena perusahaan mengeluarkan biaya tambahan untuk membiayai investasi yang tidak perlu. Namun, Chief Financial Officer (CFO) bersertifikat dapat membuat perusahaan lebih efisien dalam memanfaatkan arus kas bebas ekstra untuk investasi. ]]>
<![CDATA[ANALISIS PERSEPSI MANFAAT APLIKASI E-BUPOT UNIFIKASI PADA INSTANSI PEMERINTAH ]]>
<![CDATA[Ibnu Yudhi Wibowo]]>;
<![CDATA[Dahlia Sari]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 2023 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v8i1.237
<![CDATA[This research was motivated by the release of e-Bupot Unifikasi application for government agency taxpayers in September 2021. Unlike the previous application, this application combines all applications for making withholding and tax reporting. This study aims to analyze the perceived benefits of e-Bupot Unifikasi application by Government Agencies registered at KPP Pratama Jakarta Kramat Jati and its effect on tax compliance using the Technology Acceptance Model, the Information System Success Model (ISSM) and instrumental perspective compliance. This study used a quantitative method with descriptive statistics and multivariate analysis using SmartPLS3. Data collected by questionnaire technique. Respondents were 51 Government Agency Taxpayers registered at KPP Pratama Kramat Jati. Results showed that perceived usefulness and perceived ease of use had a significant positive effect on perceived net benefits from using e-Bupot Unification application. Both perceptions are influenced by several attributes of application quality in the ISSM. Perceived net benefits have a significant positive effect on tax compliance. However, tax compliance in terms of timely submission by respondents has not increased significantly with the release of e-Bupot Unifikasi application.]]>
<![CDATA[Sengketa Pajak atas Koreksi Biaya Royalti dan Secondary Adjustment (Studi Kasus Putusan Banding PT XYZ) ]]>
<![CDATA[Widhi Nugroho Budi Prasetyo]]>;
<![CDATA[Dahlia Sari]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i4.1697
<![CDATA[The purpose of this study is to analyze transfer pricing disputes over royalty cost correction and the imposition of Secondary Adjustment and provide recommendations both to the tax authorities in the audit process and to taxpayers in the company's financial reporting in the future. Based on the object of research, there are differences in the results of the decision on the dispute over the correction of royalty costs of PT XYZ for the 2009 to 2015 tax years and there has been no research on the imposition of Secondary Adjustment in previous studies. The research method used is a qualitative method with a case study approach by looking at secondary data in the form of PT XYZ Appeal Decisions for tax years 2009, 2011, 2013, 2014 and 2015 as well as interviews with consultants, tax auditors and objection reviewers. The results of the study concluded that the royalty fees charged were not in accordance with the arm’s length principles. The tax auditors is less than optimal in conducting the examination by not imposing Secondary Adjustment for the examination of Tax Years 2013, 2014 and 2015.]]>
<![CDATA[Implementing OECD BEPS Action Plan 4 in Indonesia, a comparative study with Malaysia ]]>
<![CDATA[Havidz Ibrahim]]>;
<![CDATA[Dahlia Sari]]>
<![CDATA[ Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 2 No. 2 (2023): November 2023 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/jambak.v2i2.6922
<![CDATA[This study aims to provide ideal recommendations to implement BEPS Action Plan 4 in Indonesia. A comparative study was carried out on interest limitation rule in Indonesia and Malaysia using a black-letter approach. Furthermore, interviews and confirmation with relevant sources were also carried out. The study's findings demonstrate that it is appropriate to apply interest limitations that do not just apply to multinational corporations. However, Indonesia should use a limitation method based on a specified benchmark fixed ratio of net interest compared to EBITDA. Indonesia can also apply de minimis threshold to exclude the rule of limiting interest for taxpayers with low risk. Indonesia can use the highest benchmark fixed ratio according to OECD recommendations, namely 30% of EBITDA.]]>
<![CDATA[Utilization of Automatic Exchange of Information (AEoI) in Efforts to Increase Taxpayer Compliance ]]>
<![CDATA[Patrick Naomi Maysias Simanjuntak]]>;
<![CDATA[Dahlia Sari]]>
<![CDATA[ Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 2 No. 2 (2023): November 2023 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/jambak.v2i2.7587
<![CDATA[This research aims to evaluate the effectiveness of using Automatic Exchange of Information (AEOI) data in increasing individual taxpayer compliance, especially regarding mandatory personal income tax at KPP Y. This research uses a case study approach and qualitative methods. Context evaluation shows that the use of AEOI data in KPP Y provides a good understanding of WP compliance issues and the purpose of using AEOI data. Input evaluation shows that resource availability, technical understanding, and responsibility related to AEOI implementation have been achieved well. Process evaluation indicates that implementation is according to plan, handling obstacles with the right approach, and a positive response from WP. This research has a positive impact on the use of AEOI data in increasing taxpayer compliance, especially regarding the Voluntary Disclosure Program (PPS). The main innovation lies in recommendations for routine derivation of AEOI data, verification of data from other countries, and improvement of data comprehensiveness.]]>
<![CDATA[Penerapan BEPS Action Plan 4 sebagai Penangkal Penghindaran Pajak melalui Pembebanan Biaya Pinjaman ]]>
<![CDATA[Havidz Ibrahim]]>;
<![CDATA[Dahlia Sari]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v8i2.2043
<![CDATA[Since 2015, the government has enacted an interest limitation rule to prevent excessive interest deduction and tax avoidance. However, this regulation is not aligned with the BEPS Action Plan 4 released by the OECD. Previous research had been conducted quantitatively to measure the effectiveness of the current interest limitation rule in Indonesia. However, the result still inconclusive. Some research concluded that the current interest limitation rule is effectively impacted the tax avoidance, while other research concluded otherwise. Furthermore, previous research suggested the importance of future research concerning the BEPS Action Plan 4 implementation in Indonesia. In order to fill the gap, this study aims to evaluate the effectiveness of the current regulation in Indonesia and provide ideal recommendations for implementing the BEPS Action Plan 4 to prevent tax avoidance. The research uses qualitative methods, including case studies and data acquisition techniques like interviews and document analysis. The study found that the current interest limitation rule in Indonesia is not effective in preventing tax avoidance. The OECD's BEPS Action Plan 4 recommendations are considered more effective as an anti-tax avoidance model. The ideal approach for implementation in Indonesia is the mandatory fixed ratio rule method based on EBITDA, with a de minimis threshold. The recommended ratio aligns with the OECD's recommendations, but should be periodically updated according to economic conditions. This approach should apply to both single entities and taxpayers who are group members.]]>
