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Indradi, Donny
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Veterinary

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PENGARUH UKURAN PERUSAHAAN TERHADAP TINDAKAN AGRESIVITAS PAJAK DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020) Indradi, Donny; Indra, Jasmi; Mananda Setyahadi, Mulyer
Jurnal Sekretari Universitas Pamulang Vol. 10 No. 1 (2023): JURNAL SEKRETARI
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/skr.v10i1.28421

Abstract

ABSTRAK Sektor property dan real estate merupakan sektor penting di Negara. Perusahaan  property  dan  real  estate  merupakan  sektor  yang  memberikan pengaruh  perekonomian  suatu  Negara.  Sehingga  semakin  banyak  perusahaan yang bergerak dibidang sektor property dan real estate maka semakin berkembangnya  perekonomian  Indonesia.  Investasi  sektor  property  dan  real estate merupakan investasi jangka panjang dan merupakan salah satu investasi yang sangat menjanjikan. Dalam upaya efisiensi beban pajak, banyak perusahaan melakukan  penghindaran  pajak.  Beban  pajak  dihitung  berdasarkan  tarif  pajak dikali  dengan  laba  perusahaan.  Laba  perusahaan  menurut  PSAK  46  dibagi menjadi laba akuntansi dan laba fiskal. Perbedaan perhitungan laba akuntansi yang terdapat dalam laporan keuangan dengan laba fiskal yang dihitung menurut peraturan perpajakan merupakan celah yang dapat dimanfaatkan untuk menghindari pembayaran pajak. Fenomena seperti itulah yang menyebabkan banyak perusahaan berusaha mencari cara untuk meminimalkan biaya pajak yang dibayar. Agresivitas pajak dapat dilakukan dengan cara tax avoidance dan tax evasion.  Ukuran  Perusahaan,  yaitu  besar  kecilnya  perusahaan  tersebut  dapat dilihat dari besarnya nilai equity dan nilai aktiva. Total asset dapat dijadikan sebagai indikator ukuran perusahaan karena memiliki sifat jangka panjang dibandingkan dengan penjualan. Menurut PSAK 2004 No.2, paragraph 13, menyatakan bahwa jumlah arus kas dari aktivitas operasi merupakan indikator yang dapat menentukan apakah operasi perusahaan menghasilkan arus kas yang cukup untuk melunasi pinjaman, pemeliharaan operasi perusahaan, pembayaran dividend dan dapat melakukan investasi baru tanpa menggunakan sumber dana dari luar. Adanya hubungan antara ukuran perusahaan dengan tindakan agresivitas pajak  diduga  berkaitan  dengan  masalah  corporate  governance  perusahaan. Aplikasi  dari  corporate  governance  diharapkan  mampu  mengatasi  masalah agency yang dialami oleh perusahaan. Kata kunci: agresivitas pajak, ukuran perusahaan, Corporate governance ABSTRACT The property and real estate sector is an important sector in the country. Property and real estate companies are sectors that influence the economy of a country. So that the more companies engaged in the property and real estate sector, the more developed the Indonesian economy. Investment in the property and real estate sector is a long-term investment and is one of the most promising investments. In an effort to increase the efficiency of the tax burden, many companies do tax avoidance. The tax expense is calculated based on the tax rate times the company's profit. The company's profit according to PSAK 46 is divided into accounting profit and fiscal profit. The difference in the calculation of accounting profit contained in the financial statements with the fiscal profit calculated according to tax regulations is a gap that can be used to avoid paying taxes. This phenomenon causes many companies to try to find ways to minimize the cost of taxes paid. Tax aggressiveness can be done by means of tax avoidance and tax evasion. Company size, namely the size of the company can be seen from the amount of equity value and asset value. Total assets can be used as an indicator of company size because it has a long-term nature compared to sales. According to PSAK 2004 No. 2, paragraph 13, states that the amount of cash flow from operating activities is an indicator that can determine whether the company's operations generate sufficient cash flow to pay off loans, maintain company operations, pay dividends and can make new investments without using other sources of funds. from the outside. The existence of a relationship between company size and tax aggressiveness is thought to be related to the company's corporate governance problems. The application of corporate governance is expected to be able to overcome agency problems experienced by companies.Keywords: tax aggressiveness, company size, Corporate governance
Potensi Pajak Penerangan Jalan pada Pendapatan Asli Daerah (Studi Kasus pada Kota Tangerang Selatan) Indradi, Donny; Agustini, Sri; Rudi, Rudi
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 11 No. 2 (2023): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v11i2.29296

Abstract

Abstract Based on Law No. 28 of 2009 on Regional Taxes and Fees, Article 2, the regions have the authority to levy taxes, which are divided into provincial taxes and county/city taxes. One of the taxes under the jurisdiction of the county/city government is the street lighting tax. The subject of the street lighting tax is the use of electricity, both self-generated and obtained from other sources, namely electricity generated by power plants. This research is explanatory qualitative research to analyse the problems in street lighting tax. The place of research is South Tangerang City with two informants from the superior and staff in the balance and revenue section of South Tangerang City. This study aims to analyse the revenue potential and contribution of the Street Lighting Tax to increase the PAD of South Tangerang City. The results showed that Street Lighting Tax in South Tangerang City has quite a good contribution at 33% and in 2020 and 2021, its revenue has reached the target. Abstrak Berdasarkan Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, Pasal 2, daerah mempunyai kewenangan memungut pajak, yang terbagi menjadi pajak provinsi dan pajak kabupaten/kota. Salah satu pajak yang menjadi kewenangan pemerintah kabupaten/kota adalah pajak penerangan jalan. Subjek pajak penerangan jalan adalah penggunaan tenaga listrik, baik yang dihasilkan sendiri maupun yang diperoleh dari sumber lain, yaitu tenaga listrik yang dihasilkan oleh pembangkit tenaga listrik. Penelitian ini merupakan penelitian kualitatif eksplanatori untuk menganalisis permasalahan pajak penerangan jalan. Tempat penelitiannya adalah Kota Tangsel dengan dua orang informan yang berasal dari atasan dan staf bagian perimbangan dan pendapatan Kota Tangsel. Penelitian ini bertujuan untuk menganalisis potensi penerimaan dan kontribusi Pajak Penerangan Jalan terhadap peningkatan PAD Kota Tangsel. Hasil penelitian menunjukkan bahwa Pajak Penerangan Jalan di Kota Tangsel mempunyai kontribusi yang cukup baik yaitu sebesar 33% dan pada tahun 2020 dan 2021 penerimaannya telah mencapai target.  
PENGARUH UKURAN PERUSAHAAN, FASILITAS PERPAJAKAN, TINGKAT UTANG DAN INTENSITAS PERSEDIAAN TERHADAP MANAJEMEN PAJAK Syavira, Intan; Indradi, Donny
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.198

Abstract

This study aims to analyze the effect of company size, tax facilities, debt level, and inventory intensity on tax management. The research was conducted by analyzing the financial statements of companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023. The sample used in this study consists of 22 companies from the Consumer Non-Cyclicals sector listed on the IDX during the period from 2019 to 2022, selected using purposive sampling technique. The data used in this study is secondary data in the form of financial reports from each company included in the research sample. The variables used in this study are Company Size, Tax Facilities, Debt Level, and Inventory Intensit as Independent Variables, and Tax Management as the Dependent Variable. Panel data regression method is used as the research methodology. The analysis of the research results was conducted with the assistance of EViews 12 Student Version Lite software. The research results show that the best model is the Fixed Effect Model (FEM). The findings indicate that Company Size has an effect on Tax Management, Tax Facilities do not affect Tax Management, Debt Level does not affect Tax Management, Inventory Intensity does not affect Tax Management, and Company Size, Tax Facilities, Debt Level, and Inventory Intensity collectively affect Tax Management.
Pengaruh Penghindaran Pajak dan Kinerja Keuangan Terhadap Nilai Perusahaan dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pusphitasari, Pusphitasari; Indradi, Donny
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.1953

Abstract

Maintaining and increasing company value is a crucial element in business competition, where owners and investors measure success through stock value and financial performance. This study analyzes the elements that affect the value of companies in the consumer non-cyclicals sector on the Indonesia Stock Exchange for the period 2018-2022. The results show that tax avoidance and financial performance influence company value, while company size moderates the impact of tax avoidance but does not moderate the impact of financial performance on company value. The study also reveals that although tax avoidance is legal, it can reduce investor confidence if not accompanied by information transparency. This study has several limitations, such as the sample being limited to the consumer non-cyclicals sector on the Indonesia Stock Exchange and the observation period of five years, which includes the pandemic period. The variables used in this study are also limited, which may not cover all factors affecting company value. Therefore, further research with a broader scope and additional variables is needed for more comprehensive results. In a broader context, this study emphasizes the importance of financial information transparency and compliance with tax obligations in maintaining investor confidence. Companies need to manage finances effectively and efficiently to achieve optimal performance and increase company value, which will ultimately attract investor interest and trust.
Pengaruh Ukuran Perusahaan, Beban Komersial dan Struktur Modal Terhadap Pajak Penghasilan Badan Indradi, Donny; Sulistyowati, Eni
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 1 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i1.7093

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh ukuran perusahaan, beban komersial, dan struktur modal terhadap pajak penghasilan badan studi empiris pada perusahaan barang konsumen primer yang terdaftar di BEI Tahun 2019-2022. Jenis penelitian ini adalah penelitian kuantitatif dengan sumber data sekunder. Sampel penelitian ini sebanyak 26 perusahaan dengan tahun pengamatan 4 tahun yang didapatkan dengan metode purposive sampling, sehingga total sampel yang didapatkan 104 sampel. Metode analisis data dalam penelitian ini menggunakan analisis regresi linier berganda yang diolah menggunakan Eviews 9. Hasil penelitian secara parsial menunjukkan bahwa variabel ukuran perusahaan dan beban komersial berpengaruh terhadap pajak penghasilan badan, sedangkan variabel struktur modal (DER) tidak berpengaruh terhadap pajak penghasilan badan. Hasil penelitian secara simultan menunjukkan bahwa variabel ukuran perusahaan, beban komersial dan struktur modal (DER) berpengaruh terhadap pajak penghasilan badan. Kata Kunci : Ukuran Perusahaan; Beban Komersial; Struktur Modal; Pajak Penghasilan Badan
PELATIHAN LITERASI LAPORAN KEUANGAN SEDERHANA BAGI UMKM LEGOK: DAMPAK PADA PRAKTIK PENCATATAN DAN PROFITABILITAS Rahmiyanti, Sev; Ranggala, Qadar; Indra, Jasmi; Indradi, Donny; Suhatman, Zaldi; Nurmiyanti, Leni; Sajid, Muhamad Roid; Wajo, Fauzan; Meidina, Frida Tri; Fawwaz, Muhammad Irvan
Jurnal Abdi Insani Vol 12 No 10 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i10.2870

Abstract

The 2025 Community Service Program (KKN) of Universitas Cendekia Abditama (UCA) in Legok District focused on providing simple financial report literacy training for Micro, Small, and Medium Enterprises (MSMEs). Many MSME actors in this area lack basic knowledge and skills in recording financial transactions and preparing essential financial statements such as income statements and cash flow reports. This program aimed to enhance the financial management capabilities of local businesses to support more informed business decision-making. The implementation method included seminars, technical training sessions, and direct assistance using a participatory approach to ensure active engagement of participants. The results showed a significant improvement in participants’ understanding and application of simple financial recording techniques. They became more capable of calculating profits, monitoring cash flow, and evaluating their business performance. Several MSMEs began to adopt more systematic financial practices. This training effectively contributed to increased profitability and strengthened the economic independence of the Legok community. Therefore, the program demonstrated a positive impact on MSME empowerment through the improvement of basic financial literacy.
Liquidity, Cash Flow, and Firm Size as Determinants of Financial Distress: Evidence from Indonesian Industrial Sector Companies Yas'aa Athalia; Indradi, Donny
Indonesian Financial Review Vol. 5 No. 2 (2025)
Publisher : Yayasan Pendidikan Penelitian Dan Pengabdian Al-amsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55538/ifr.v5i2.123

Abstract

This study examines the effect of liquidity, cash flow, and firm size on financial distress in industrial sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study employs a quantitative approach using secondary data obtained from annual financial reports. The sample consists of 19 companies selected through purposive sampling, resulting in 95 panel data observations. Panel data regression analysis was conducted using EViews 12. The results indicate that liquidity, cash flow, and firm size simultaneously affect financial distress. Partially, liquidity and firm size have a significant effect on financial distress, while cash flow shows no significant effect. These findings suggest that a company’s ability to manage short-term obligations and asset size plays an important role in determining financial distress conditions. This study provides implications for management and investors in assessing early warning signals of financial distress.
Urgensi Laporan Tahunan pada Perseroan Terbatas Pasca Permenkum Nomor 49 Tahun 2025: Sosialisasi bagi Anggota IAI Wilayah Banten Arrizal, Nizam Zakka; Indradi, Donny; Sari, Siska Diana; Taufiq, Abd Rohman; Prastiwi, Vivi Nanda
Komunitas: Hasil Kegiatan Pengabdian Masyarakat Indonesia Vol. 4 No. 2 (2026): Mei : Komunitas : Hasil Kegiatan Pengabdian Masyarakat Indonesia
Publisher : Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/komunitas.v4i2.478

Abstract

The annual report is an instrument of accountability and legal compliance that the Board of Directors of a Limited Liability Company (PT) is obliged to submit to the General Meeting of Shareholders (GMS), as mandated by Article 66 and Article 78 paragraph (2) of Law Number 40 of 2007 on Limited Liability Companies. The enactment of Regulation of the Minister of Law Number 49 of 2025 introduces new technical provisions on the approval, registration, and uploading of annual reports through the Legal Entity Administration System (SABH). However, understanding among business actors, accounting practitioners, and company management regarding this obligation remains limited, creating a risk of administrative sanctions, ranging from written warnings to the blocking of access to General Legal Administration (AHU) services. This community service activity aims to enhance participants' understanding of the legal basis, procedures, content, audit obligations, and legal consequences of a PT's annual report. It was carried out as a webinar organized by the Indonesian Institute of Accountants (IAI) Banten Chapter on Wednesday, 24 June 2026, using interactive lectures, regulatory exposition, case studies, and a question-and-answer session. The results show improved participant understanding of Article 66 and 78 paragraph (2) of the PT Law, the mechanism for submitting annual reports through a notary and SABH, criteria triggering mandatory audit by a public accountant, shareholders' rights at the annual GMS, and legal consequences including release and discharge and administrative sanctions. This activity is expected to encourage better corporate compliance and strengthen synergy between the legal and accounting professions in realizing good corporate governance.
Co-Authors Fawwaz, Muhammad Irvan Jasmi Indra Leni Nurmiyanti Mananda Setyahadi, Mulyer Meidina, Frida Tri Nizam Zakka Arrizal Prastiwi, Vivi Nanda Pusphitasari, Pusphitasari Ranggala, Qadar Rudi Rudi Sajid, Muhamad Roid Sev Rahmiyanti Siska Diana Sari Sri Agustini Suhatman, Zaldi Sulistyowati, Eni Syavira, Intan Taufiq, Abd Rohman Wajo, Fauzan Yas'aa Athalia