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All Journal Diponegoro Journal of Accounting Jurnal ASET (Akuntansi Riset) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Bisnis Mahasiswa
Meliani Mukti
Padjadjaran University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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ANALISIS PENGARUH CORPORATE GOVERNANCE STRUCTURE TERHADAP FEE AUDIT EKSTERNAL Meliani Mukti; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5310.463 KB)

Abstract

The aim  of this study  is to examine  the influence  of   corporate  governance   structure  such  as non- executive   board   independence,    non-executive    board   size.   non-executive    hoard   meeting,   audit committee  size,  audit  committee   meeting,   audit  committee   expertise.and   ownership   concentration to the external  audit fee.  17w population   used  in this study  consist  of manufacture  firms   listed  on the Indenesia  Stock  Exchange   in 2012-2014.   The sampling   method  used  in this study  is purposive sampling   and  obtained   33  samples.   This  study  uses  multiple   regression   analysis  for   hypotheses testing.   The   results   of  this  study   show   that   variables   of  non-executive    board   size   and   audit committee   size  had positively   significant   influence   on external  audit fee,  while  variables   of non- executive   board   independence,    non-executive    board   meeting,   audit   committee   meeting,    audit committee   expertise.   and  ownership   concentration   had  no significant   influence   on external  audit fee.
Corporate Financial Performance and Tax Avoidance in High-Tech Industries Meliani Mukti; Khairanis Yulita; Mochamad Chairul Ihsan
Jurnal ASET (Akuntansi Riset) Vol 16, No 1 (2024): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i1.63618

Abstract

This study investigated the correlation between tax avoidance, corporate financial performance, and high-tech industries (HTI) characteristics in publicly listed industries in Southeast Asia. The Generalized Least Square (GLS) was administered to test the hypotheses in 666 industry-years from 74 publicly listed industries in Southeast Asia from 2013-2021, including nine from Indonesia, 23 from Malaysia, 11 from Singapore, five from the Philippines, and 26 from Thailand. The results support all the hypotheses by showing a positive influence of corporate financial performance on tax avoidance and was found to be more vital for industries in high-tech industries. It suggested that high-performing sectors in Southeast Asia had more power to influence the political process for their benefit.  Profitable high-tech companies are more likely than the industry to use tax system uncertainties to minimize their tax obligations. These results support political power hypotheses rather than political cost hypotheses. Moreover, political power was more pronounced in high-tech industries, which the government saw as more valuable. This study investigated different geographical areas that might be neglected by previous studies and industry characteristics suspected to contribute significantly to the strong effects of corporate financial performance on tax avoidance.
Corporate Sustainability Performance (CSP), Leverage Adjustment, and Financial Performance Mukti, Meliani; Kusuma, Indra Wijaya
Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i2.64249

Abstract

The study aims to examine the impact of corporate sustainability performance (CSP) on corporate financial performance (CFP) and corporate leverage adjustment of publicly listed companies in Southeast Asia. We studied the indirect effect of CSP on CFP through leverage adjustment using the generalized method of moments to estimate the target of the firm’s leverage. We analyzed 968 firm-year observations from 121 companies from 2012–2019 using generalized least squares. We find that CSP exerts both a direct and an indirect influence on corporate financial performance (CFP). CSP affects CFP positively through leverage adjustment in an indirect manner. CSP encourages the firm to move faster to their target leverage, while the faster leverage adjustment improves corporate financial performance. The indirect effects of CSP on CFP might indicate the substantial financial resources required to undertake CSP initiatives. The results support the stakeholder theory and capital structure theory, with a particular emphasis on the dynamic trade-off theory. Empirical research has indicated that the relationship between CSP and CFP yields varying outcomes, which may imply the existence of confounding variables that we conjecture are associated with corporate capital structure.
TAX-CFC (Tax Compliance for Company) as a Strategy to Improve Corporate Taxpayer Compliance Mukti, Meliani; Pramesti, Retta Farah; Indriyani, Novitasari; Mursyida, Dwiratri; Yulianingrum, Nurul
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 1 (2025): Artikel Riset Januari 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i1.1800

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis praktik penghindaran pajak berdasarkan sektor industri di beberapa negara di Asia Tenggara dan mengetahui apa saja strategi untuk meningkatkan kepatuhan pajak bagi Wajib Pajak Badan di beberapa negara di Asia Tenggara khususnya Indonesia dengan pendekatan yang mengacu pada Theory Planned Behavior dan Institutional Theory. Penelitian ini penting dilakukan untuk memberikan pemahaman mendalam mengenai skema praktik penghindaran pajak di beberapa sektor industri di Asia Tenggara, terutama selama pandemi covid-19. Penelitian ini mengadopsi Theory Planned Behavior dan Institutional Theory untuk menganalisis perspektif relevan terhadap perilaku penghindaran pajak. Metode penelitian yang digunakan dalam penelitian ini adalah Generalized Least Squares (GLS) dengan pendekatan analisis deskripsi kuantitatif. Memanfaatkan 77 sampel yang merupakan data perusahaan publik dari Indonesia, Malaysia, Singapura, Filipina dan Thailand dari tahun 2019-2023. Metode pengumpulan data menggunakan purposive sampling, dengan kriteria perusahaan sampel tidak delisting selama periode penelitian. Data diperoleh dari database Rifinitiv Eikon. Hasil penelitian menunjukkan bahwa pengaruh pandemi Covid-19 terhadap praktik penghindaran pajak cenderung netral. Penelitian ini menghasilkan strategi untuk meningkatkan kepatuhan pajak yaitu Tax Compliance for Company dengan pendekatan yaitu: 1. menanamkan kesadaran (instill awareness); 2. meningkatkan kualitas (improve quality); 3. menekankan sanksi (emphasize sanctions). Hasil dari penelitian ini berupa pendekatan strategi Tax Compliance for Company diharapkan memberikan wawasan teoritis baru yang dapat mendukung pengembangan kebijakan perpajakan yang lebih efektif di Asia Tenggara khususnya Indonesia pada masa mendatang, sehingga mendukung tercapainya target Sustainable Development Goals 2030, yang salah satu tujuan utamanya adalah "Pekerjaan Layak dan Pertumbuhan Ekonomi."
Regional Tax, Retributions, and Own-Source Revenues Performance of Bekasi City Sueb, Memed; Mukti, Meliani; Yulita, Khairanis
Journal of Applied Accounting and Taxation Vol. 10 No. 1 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i1.8196

Abstract

Tax reform in Indonesia is also addressing issues related to Regional Tax and Retributions (PDRD), which have become the major sources of regional own-source revenue (PAD). Therefore, this study aimed to analyze the effectiveness and contribution of regional tax to PAD in Bekasi City from 2017-2022 as well as project the potential tax and retributions between 2024-2028. The study procedures were carried out using rigorous techniques, such as descriptive analysis, ratio analysis, and forecasting. The results showed that there were fluctuations in the effectiveness of PDRD in Bekasi City for 6 years. The highest effectiveness of regional tax occurred in 2017 and decreased from 2018 to 2019, while retributions showed a significant difference. The results also showed that the contribution of the 2 variables to PAD of Bekasi City was in the low category. The most potential revenue projections for 2024-2028 were Acquisition Duty of Right on Land and Building (BPHTB) and Retributions for Fire Extinguisher Testing Services.
Pengaruh tarif PPN dan pertumbuhan ekonomi terhadap profitabilitas perusahaan consumer staples di ASEAN Utama, Raihan Herwin; Mukti, Meliani
Jurnal Bisnis Mahasiswa Vol 5 No 6 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.824

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tarif Pajak Pertambahan Nilai (PPN) dan pertumbuhan ekonomi terhadap profitabilitas perusahaan sektor consumer staples di enam negara ASEAN, yaitu Indonesia, Malaysia, Filipina, Singapura, Thailand, dan Vietnam. Penelitian dilatarbelakangi oleh perbedaan kebijakan tarif PPN dan dinamika ekonomi makro yang diduga memengaruhi kinerja keuangan perusahaan. Metode kuantitatif dengan jenis data panel periode 2019–2023. Populasi penelitian terdiri dari 471 perusahaan, dengan sampling 322 perusahaan. Metode analisis data menggunakan analisis regresi panel dengan uji chow, hausman, dan lagrange multiplier untuk menentukan efek model. Uji asumsi klasik normalitas dan multikolinearitas dilakukan menggunakan SPSS 26, sedangkan uji asumsi klasik lain dan analisis data menggunakan EViews student lite 12. Hasil penelitian menunjukkan bahwa PPN berpengaruh signifikan terhadap profitabilitas perusahaan consumer staples di ASEAN, sedangkan pertumbuhan ekonomi tidak, dengan dukungan variabel kontrol solvabilitas, ukuran perusahaan, dan control of corruption, sehingga temuan ini menegaskan dampak langsung kebijakan PPN terhadap kinerja perusahaan.
Co-Authors Etna Nur Afri Yuyetta Firdaus Kurniawan Hilma Tsani Amanati Indra Wijaya Kusuma Indriyani, Novitasari Khairanis Yulita Memed Sueb Mochamad Chairul Ihsan Mursyida, Dwiratri Nandya Octanti Pusparini Pramesti, Retta Farah Utama, Raihan Herwin Yulianingrum, Nurul