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<![CDATA[ANALISIS FLYPAPER EFFECT PADA BELANJA DAERAH KOTA DAN KABUPATEN DI INDONESIA ]]>
<![CDATA[Fachruzzaman, Fachruzzaman]]>;
<![CDATA[Suranta, Eddy]]>;
<![CDATA[Martini, Elvi]]>
<![CDATA[ JURNAL FAIRNESS Vol. 5 No. 3 (2015) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v5i3.15310
<![CDATA[The aims of local autonomy is to achieve local independence funding, so that the areas can organize themselves without any central government interference. The direct implications for the implementation of the above is needed great for adequate funding. Local government's main funding source, comes from the PAD and othe PAD which is used to finance all expenditures and development. But in some of the current and multi years funding sources not only from the PAD. Local governments also get help from central government transfers such as Equalization Fund in this case is General Allocation Fund (DAU) The aim of this research is to analyse influences of DAU and PAD’s to district’s spending in Indonesia. The samples of this research are taken from the budget report of Kabupaten/Kota within the Province of Sumatera and Java and used 15 province in the periode 2010-2012. Testing to all hypothesis done with SmartPLS. The results show that DAU and PAD partially as well as collectively have indeed influenced the realisation of budget. Furthermore, we might conclude from the results that there has been a flypaper effect which is showed by the DAU which has higher ability to predict district’s spending than the PAD.]]>
<![CDATA[The Effect of Foreign Ownership and Foreign Board Commissioners on Tax Avoidance ]]>
<![CDATA[Suranta, Eddy]]>;
<![CDATA[Midiastuty, Pratana]]>;
<![CDATA[Hasibuan, Hairani Ramayanti]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 3 (2019): December 2019 - March 2020 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jebav.v22i3.2143
<![CDATA[This study aims to provide empirical evidence of the influence of foreign ownership and foreign board of commissioners on tax avoidance. The dependent variable is tax avoidance, measured using an effective tax rate proxy (ETR), and the independent variable is the structure of foreign ownership and foreign board of commissioners. It tested the theory of legitimacy using the sample consisting of 53 non-financial companies listed on the Indonesia Stock Exchange in 2012-2016. The results showed that the structure of foreign ownership has a positive effect on tax avoidance, where the greater the structure of foreign ownership, the higher the company to avoid tax. The results of the study do not support the legitimacy theory, explaining the role of foreign ownership in gaining legitimacy from the public by not doing tax avoidance. Furthermore, this study also proves that the proportion of foreign commissioners does not influence tax avoidance. The implication is that the government can encourage increased foreign ownership in order to optimize tax payment or to minimize tax avoidance.]]>
<![CDATA[PENGARUH FINANCIAL DISTRESS DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK : COVID 19 SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Simanjuntak, Esra Putri]]>;
<![CDATA[Suranta, Eddy]]>
<![CDATA[ Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024 ]]>
Publisher : <![CDATA[LPPM STIE Muhammadiah Bandung ]]>
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DOI: 10.31955/mea.v8i1.3648
<![CDATA[Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh pandemi Covid-19 terhadap penghindaran pajak serta financial distress dan kualitas audit dalam memoderasi hubungan antara pandemi Covid-19 dan penghindaran pajak. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang melaporkan Enviromental, Social, Governance (ESG) dengan periode penelitian 2018-2022. Penghindaran pajak menggunakan proksi book-tax difference, finalncial distress menggunakan variabel dummy dengan menggunakan Altman Z-Score dan kualitas audit menggunakan variabel dummy dari KAP BIG 4 dan Non Big 4. Jumlah perusahaan sebanyak 24 perusahaan dengan total observasi berjumlah 79 observalsi. Hasil penelitian membuktikan bahwa kesulitan keuangan berpengaruh positif terhadap penghindaran pajak, kualitas audit berpengaruh negatif terhadap penghindaran pajak, penghindaran pajak tidak dapat dilakukan oleh perusahaan yang mengalami financial distress pada masa pandemi Covid-19 serta, penghindaran pajak tidak dapat dilakukan pada masa pandemi Covid-19 ketika perusahaan di audit oleh BIG4. Hasil penelitian ini diharapkan memberikan kontribusi bagi pembuat kebijakan dalam upaya melakukan monitoring atas perusahaan yang mengalami financial distress untuk melakukan penghindaran pajak selama masa pandemi Covid-19 serta peran dari KAP untuk membatasi penghindaran pajak yang dilakukan perusahaan pada masa pandemi Covid-19]]>
<![CDATA[PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP BIAYA MODAL EKUITAS ]]>
<![CDATA[jovy, muhammad jovy shidqy]]>;
<![CDATA[Suranta, Eddy]]>;
<![CDATA[Midiastuty, Pratana Puspa]]>
<![CDATA[ Jurnal Riset Akuntansi Politala Vol 6 No 2 (2023): Jurnal Riset Akuntansi Politala ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut ]]>
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DOI: 10.34128/jra.v6i2.292
<![CDATA[The aim of this research is to examine and obtain evidence regarding the relationship between audit committee characteristics and the cost of equity capital in the banking sector. The dependent variable in this research is the cost of equity and is calculated using the earning price approach method. The independent variables in this research are the characteristics of the audit committee which consist of size, financial expertise, frequency of meetings, proportion of the audit committee that is female and tenure. Then what was used as a sample in this research were banking companies listed on the Indonesia Stock Exchange during the 2015-2021 period with several sample criteria which were determined at the beginning of the research so that the number of observations used in this research was 98 observations with a total of 18 companies. . The research results prove that the size of the audit committee, the frequency of audit committee meetings and the tenure of the audit committee have a positive influence on the cost of equity capital. The audit committee's financial expertise has no influence on the cost of equity capital. The proportion of the audit committee that is female has a negative influence on the cost of equity capital.]]>
<![CDATA[Penyisihan Piutang Tak Tertagih Sebagai Alat Manajemen Laba ]]>
<![CDATA[Midiastuty, Pratana Puspa]]>;
<![CDATA[Fitri, Via Rafiqa]]>;
<![CDATA[Suranta, Eddy]]>;
<![CDATA[Hanafi, Fachruzzaman]]>
<![CDATA[ Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16, No 1 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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<![CDATA[The purpose of this study is to prove the effect of earnings thresholds such as loss avoidance and previous years’ earnings, and moderation between previous years’ earnings and tax expenses can decrease bad debt expense. The theory used in this study is the agency theory.The population of this study is firms in non-financial sector listed in Indonesian Stock Exchange from 2014-2017. The method of sample collection used purposive sampling technique. The sample consisted of 79 firms and 316 observations. Data analysis was performed with multiple regression analysis using SPSS. The data used in this study is secondary data obtained from the financial data at website web.idx.id. The results of the study showed that loss avoidance proved can decrease bad debt expense. Previous years’ earnings proved can’t decrease bad debt expense, and tax expenses proved not to moderate the influence of previous years’ earnings and bad debt expense]]>
<![CDATA[Firm Life Cycle and Cash Policy ]]>
<![CDATA[Midiastuty, Pratana Puspa]]>;
<![CDATA[Suranta, Eddy]]>;
<![CDATA[Indriani, Rini]]>;
<![CDATA[Robiansyah, Anton]]>
<![CDATA[ Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 2 (2023): Dinasti International Journal of Economics, Finance & Accounting (May - June 20 ]]>
Publisher : <![CDATA[Dinasti Publisher ]]>
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DOI: 10.38035/dijefa.v4i2.1738
<![CDATA[This study aims to examine how the stages of the company's life cycle affect the company's cash policy. This study focuses on the stages of the firm's life cycle which includes the cycle stages of introduction, growth, maturity and shakeout against cash policies adopted by the company. This research is considered important because cash policy is influenced by company characteristics, namely the life cycle in which the determination of the company's life cycle is based on cash flow from operating, investing, and financing activities. This study uses panel data regression with a sample of the companies selected are manufacturing companies listed on the Indonesia Stock Exchange with an observation period from 2014-2019. By using a sample of 90 manufacturing companies, the results prove that the company has a large enough cash balance when the company is in the mature and shakeout cycle stages, while the introduction and growth cycle stages do not prove that the cash balance will be greater or less]]>
<![CDATA[Penghindaran Pajak dan Strategi Perusahaan ]]>
<![CDATA[Audia Salsabila, Revika]]>;
<![CDATA[Puspa Midiastuty, Pratana]]>;
<![CDATA[Suranta, Eddy]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i4.1133
<![CDATA[Through the use of prospector tactics versus defender actions, this study seeks to show the many ways that companies engage in tax avoidance. This study uses proxies such as Effective Tax Rate (ETR) and Book Tax Difference (BTD) to examine tax avoidance behavior. The typology developed by Miles and Snow (1978) is used to define the prospector and defender methods. Within the scope of this study, agency theory is used to establish the relationship between the prospector approach and corporate defense practices and tax avoidance carried out by the corporate sector. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX), and the research period 2017-2022 is the time period considered. To select the sample for this investigation, purposive sampling was used. There were 105 companies and 630 observations included in the sample selection procedure. For the purpose of evaluating each hypothesis, we used two separate sampling methods. The test findings show that while there is no difference in tax avoidance activities among firms using the book tax difference (BTD) proxy, there is variation in tax avoidance actions among firms using prospector tactics and defenses in terms of the efficacy of Effective Tax Rate (ETR). Adopt a strategy that is defensive and prospective.]]>
<![CDATA[The Effect of Earnings Management on Dividend Policy: Concentrated Ownership and Audit Committee Expertise as Moderating Variables ]]>
<![CDATA[Anggraini, Shabira Dwi]]>;
<![CDATA[Suranta, Eddy]]>;
<![CDATA[Midiastuty, Pratana Puspa]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijtc.v5i1.975
<![CDATA[Dividend policy is one of the important decisions of a firm where this dividend policy is an important consideration for shareholders as an indicator of the firms success in managing the capital invested by investors. This study aims to provide empirical evidence of how earnings management affects dividend policy, then whether concentrated ownership and audit committee expertise can affect the relationship between earnings management and dividend policy. The research sample is a manufacturing company with a period of 2018-2022. The sample selection used a purposive sampling approach so that the total observations amounted to 128 observations. The results showed that earnings management has a remarkable effect on dividend coverage, concentrated ownership and audit committee expertise can affect the relationship between earnings management and dividend policy in an effective way. The effect proves that managers have the discretion to choose accounting methods to file better earnings as a way to signal the success of the firms management and on the other hand earnings control benefits focused ownership so that earnings management and concentrated ownership are complementary. This observation contributes to signal theory and firm theory in explaining the earnings control movement and focused ownership as moderating variables in explaining the relationship between earnings management and dividend coverage. The real implication of this research is that it can be used as a consideration for firms in making decisions regarding the proportion of dividends distributed, and can be a review tool for investors in investing.]]>
<![CDATA[The Effect of Concentrated Ownership on Tax Avoidance: CSR Mediates or Moderates ]]>
<![CDATA[Kinanti, Syahfira Putri]]>;
<![CDATA[Midiastuty, Pratana Puspa]]>;
<![CDATA[Suranta, Eddy]]>;
<![CDATA[Putra, Danang Adi]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijtc.v5i1.999
<![CDATA[This study seeks to empirically demonstrate the relationship between concentrated ownership and tax avoidance, exploring the potential role of Corporate Social Responsibility (CSR) as either a mediating or moderating variable. From the aim of this research, the formulation of the problem in this research is whether concentrated ownership has an effect on tax avoidance and this research wants to further prove whether CSR is more appropriate to use as a mediating or moderating variable in explaining the relationship between concentrated ownership and tax avoidance. The research focuses on a selection of manufacturing firms that uphold CSR values during the period from 2019 to 2021, employing purposive sampling as the method for sample selection. Concentrated ownership is defined as ownership exceeding 50%, while tax avoidance is measured using the Effective Tax Rate (ETR). The results prove that concentrated ownership encourages management to conduct tax avoidance as an effort to obtain additional capital for the firm's investment needs so that companies tend to shift current taxes to future taxes. This research proves the existence of agency problems where concentrated ownership expropriates minority interests. CSR functions as a moderating factor in the correlation between concentrated ownership and tax avoidance. It serves to diminish managerial endeavors in evading taxes by establishing corporate legitimacy. With better implementation of CSR, it is hoped that this will not be a motivation for companies to avoid taxes when companies are dominated by concentrated ownership and investors prefer to invest in companies that have concentrated shares.]]>
<![CDATA[Earnings Management Before, During and After Covid-19 Period in the Hotels and Tourism Subsector Subsector Listed on the Indonesian Stock Exchange ]]>
<![CDATA[Syahputri, Widia Dwi]]>;
<![CDATA[Midiastuty, Pratana Puspa]]>;
<![CDATA[Suranta, Eddy]]>;
<![CDATA[Putra, Danang Adi]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijtc.v5i1.1000
<![CDATA[Covid-19 has an impact on the decline in firms performance. Several previous studies have found that companies strive to sustain performance through earnings management practices. Earnings management that can be performed in a company includes accrued earnings management and real earnings management. Previous studies have only focused on the differences in earnings management during the pandemic using accrual earnings management. So that in this study, apart from using accrual earnings management, it also adds real earnings management. This study aims to offer empirical insight into variations in earnings management during the Covid-19 period. This duration is divided into three distinct phases: pre, during, and post-Covid. Focusing on the 2017-2022 timeframe, this study specifically examines companies in the hotels and tourism subsector. The hypothesis was tested with a paired sample t-test. The findings showed no disparity in accruals earnings management in the pre, during, and post-Covid periods. However, the analysis showed significant differences in abnormal real earnings management related to production and discretionary factors before, during, and after the Covid-19 outbreak. Notably, abnormal real earnings management in production remains consistent before and after, as well as during and after the pandemic. In addition, discretionary abnormal real earnings management shows no difference before and during Covid-19 or during and after the pandemic. The practical implication is that post-Covid-19 pandemic firms actually carry out higher real earnings management as an effort to maintain or as a result of the decline in firms performance during the Covid-19 pandemic.]]>
