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All Journal Jurnal Ekonomi : Journal of Economic MODUS-Jurnal Ekonomi dan Bisnis Indonesian Journal of Accounting and Governance JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Indonesian Journal of Accounting and Governance
Sitardja, Meco
Universitas Agung Podomoro
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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ANALISIS PRINSIP-PRINSIP OECD DALAM ASEAN GOVERNANCE SCORECARD TERHADAP PENGHINDARAN PAJAK Immanuel, Jeremy; Sitardja, Meco; Destilani, Dewi
Modus Vol. 32 No. 2 (2020): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v32i2.3538

Abstract

ABSTRACTThis research analyzes the principle of OECD in ASEAN Governance Scorecard toward Tax Avoidance. Sample of this research is 35 LQ45 Category of IDX Listed Companies in 2018 which used purposive sampling method. Data is analyzed by using multiple regression method. Results show that four principle OECD have negative significant on Tax Avoidance such as rights of shareholders; role of stakeholders; disclosure and transparency; and responsibilities of the board. In other side, equitable treatment of shareholders principle doesn’t have any impact on tax avoidance. For future research, it can explore negative tax avoidance that called tax aggressive and have more samples to be analyzed.Keywords: OECD; ASEAN Governance Scorecard; Tax Avoidance ABSTRAKPenelitian ini menganalisa prinsip OECD dalam ASEAN Governance Scorecard terhadap Penghindaran Pajak. Sampel penelitian ini adalah 35 perusahaan kategori LQ45 yang terdaftar di Bursa Efek Indonesia pada tahun 2018 dengan menggunakan purposive sampling. Data dianalisa dengan menggunakan metode regresi berganda. Hasil menunjukkan bahwa empat prinsip OECD memiliki pengaruh negatif terhadap penghindaran pajak yaitu Hak-Hak Pemegang Saham; Peran Pemangku Kepentingan; Pengungkapan dan Transparansi; dan Tanggung Jawab Direksi dan Dewan Komisaris. Di sisi lain, prinsip Perlakuan yang Adil Terhadap Pemegang Saham tidak memiliki pengaruh terhadap penghindaran pajak. Untuk penelitian selanjutnya, penelitian dapat diperluas pada penghindaran pajak yang negatif, yang dikenal dengan agresivitas pajak dan dapat menambah jumlah sampel untuk diteliti.Kata kunci: OECD; ASEAN Governance Scorecard; Penghindaran Pajak
THE IMPACT OF CLAIM EXPENSES, UNDERWRITING RISK, PROFITABILITY, COMPANY SIZE AND RETENTION RATIO ON SOLVENCY OF INSURANCE INDUSTRY Sutanto, Shelby; Lesmana, Iwan; Sitardja, Meco; Bintara, dheny
Indonesian Journal of Accounting and Governance Vol. 7 No. 2 (2023): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/r4xd3j64

Abstract

The main purpose of this research is to analyze Claim Expenses, Underwriting Risk, Profitability, Company Size, and Retention Ratio on Solvency of Insurance Industry. The purpose of this research is to help future investors in choosing the right insurance company. This research was a quantitative descriptive research method. The sample used in this research is secondary data of Insurance Industry on the period from 2015 to 2020. Using SPSS (statistical package for the social sciences), methods of analysis used in this study include tolerance and VIF test, Kolmogorov-Smirnov test, multivariate cointegration tests: Test, SRESID and ZPRED estimation, t-statistical tests, F-statistical test, coefficient of determination (R²), and Pearson Correlation Product Moment.The result of this research shows claim expense, underwriting risk, ROA, and company size have significant influence on insurance industry’s solvency, but retention ratio has no significant influence on insurance industry’s solvency. All the independent variables simultaneously from a good model to explain the solvency since the magnitude of the effect value is 83,4%, while remaining 16,6% is explained by other variables besides claim expense, underwriting risk, ROA, company size, and retention ratio. The linear regression produced a formula to calculate the solvency, so this formula could be used in monitoring the financial health of an insurance company.
THE EFFECTS OF TAX AVOIDANCE, BLOCKHOLDER OWNERSHIP, INDEPENDENT COMMISSIONER AND AUDIT COMMITTEE ON FIRM VALUE Sitardja, Meco
Indonesian Journal of Accounting and Governance Vol. 1 No. 2 (2017): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/mwvcv419

Abstract

The objective (s) of this research wasanalyzing whether tax avoidance, blockholder ownership,independent commissioner, and audit committee have any influence to firm value. Thisresearchusessecondary data andpurposive samplingconsisting of 72 listed companiesin themanufacturing sector in Indonesia. The data was analysed in SPSS using multiple regression. Theresultshows that tax avoidance, institutional ownership, and independent commissionerdon’t influencesignificantly on firm value. Then, audit committee has positiveimpact on firm value.Simultaneously, taxavoidance, blockholder ownership, independent commissioner, and audit committee have significantimpact on firm value.
Analisis Pengaruh Kepemilikan Blockholder, Kepemilikan Manajerial, Kepemilikan Institusional, dan Komite Audit terhadap Nilai Perusahaan Wirawardhana, Iwan; Sitardja, Meco
Indonesian Journal of Accounting and Governance Vol. 2 No. 1 (2018): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/g02j3a75

Abstract

The aim of this study is to analyse the effect of Blockholder Ownership, Managerial Ownership,Institutional Ownership, and Audit Committee towards Firm Value. The background of this research isthe agency theory and ownership theory. The population in this study are 46 property companies listedon the Indonesia Stock Exchange (IDX) for the period 2012-2016. By using purposive samplingtechnique, 35 companies are qualified as data samples. This research uses the random effect model asthe estimation model and multiple regression as the method of analysis. The results of this study showsthat Institutional Ownership has a positive effect on Firm Value. Meanwhile, Blockholder Ownership,Managerial Ownership, and Audit Committee have no effect on Firm Value. Moreover, the F-testimplies that the variables, blockholder ownership, managerial ownership, institutional ownership, andaudit committee, simultaneously influence firm value.
FAKTOR MOTIVASI DAN INDIKATOR EKONOMI DALAM UJI KELAYAKAN JUSTICE COLLABORATOR Lesmana, Iwan; Biantara, Dheny; Sitardja, Meco
Indonesian Journal of Accounting and Governance Vol. 5 No. 1 (2021): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/2m06aa19

Abstract

The purpose of this observation is to find the indicator of a person will meet the offering of being a justice collaborator. The population of this observation are the cases of person who is being suspected or accused by Komisi Pemberantasan Korupsi (KPK) commiting corruption in Indonesia. Participants for this study were sampled using the random sampling cases in observation, theory and the rules of law. Datas amd informations that were used for this observation were obtained through secondary data from cases in KPK’s website and the result of the previous research in motivation. Observation’s result indicates that age, education, experience, salary, job title and spiritual capital drive someone to be motivated. These factors do not act separately, but they are a part of mutually connected network of specific relations. Employee level of motivation and employee performance can be influenced by means of their detailed knowledge, esperience, maturity of thought and spiritual aspect. Economic indicators that were represented by the value of loss, value of gratification and the punishment charge can be considered in valuing somenone feasible become a justice collaborator. The final results of this observation are factors that affect motivation and economic indicators in court session might be used in measuring that someone would become a justice collaborator.
THE EFFECT OF TAX COMPLIANCE AND TAX AVOIDANCE ON DEFENDER’S BUSINESS STRATEGY IN COMPANIES LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2016-2019 Theresia, Fransisca; Sitardja, Meco; Wijaya, Fery; Setiono, Bambang
Indonesian Journal of Accounting and Governance Vol. 6 No. 2 (2022): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/sfc1sj47

Abstract

The main purpose of the research is to analyze tax compliance dan tax avoidance on defenderbusiness strategy. This research was a quantitative descriptive research method. The sampel used inthis research is a secondary data of LQ 45 on the periode 2016 to 2019, and based on purposivesampling method was obtained 23 companies. Variabel tax compliance and defender business strategyusing variabel dummy. Variabel tax avoidance using CETR proxy. The data in this research wasprocessed using SPSS (Statistical Package for Social Sciences) with Logistic Linear Regressionmethod. This research shows that tax compliance have a significant influence to the defender businessstrategy and tax avoidance do not have influence to the defender business strategy.
Pengaruh tax equity terhadap tax compliance melalui trust in government Viona Margaretha; Friska Olivia Chandra; Meco Sitardja
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 1 No 3 (2020): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i3.19

Abstract

Purpose: This research aims to examine the effect of tax equity on tax compliance through trust in government. Research methodology: 102 respondents of Podomoro University students and Central Park Mall Visitors with purposive sampling and SEM-PLS method.. Results: This result indicate that tax equity have a positive effect on trust in government and tax compliance. Last, trust in government have a positive effect on tax compliance. Limitations: This research was only assessed based on personal taxpayer’ perspectives. Contribution: This research shows level of taxpayer’ trust become main indicator for tax compliance. Keywords: Tax awareness, Tax identity, Exchange fairness, Trust in government, Tax compliance
Co-Authors Bambang Setiono Biantara, Dheny Bintara, dheny Destilani, Dewi Dewi Destilani Dheny Biantara Fery Wijaya Fransiska Theresia Friska Olivia Chandra Immanuel, Jeremy Iwan Lesmana Iwan Lesmana Iwan Lesmana, S.Kom, MM Iwan Wirawardhana Jeremy Immanuel Rumondang P, Safrida SATRIYAS ILYAS Shelby Sutanto Sri Handayani Sutanto, Shelby Theresia, Fransisca Viona Margaretha Wijaya, Fery Wirawardhana, Iwan Yoga Yuniadi