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Yuniarwati, Yuniarwati
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Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Analysis of the Influence of Financial Flexibility, Financial Distress, and Tax Policies on the Performance of Companies on the Indonesia Stock Exchange Erin, Erin; Yuniarwati, Yuniarwati
Eduvest - Journal of Universal Studies Vol. 5 No. 1 (2025): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i1.1762

Abstract

The growth of Indonesia's manufacturing sector GDP has shown a declining trend since 2016 and was further exacerbated by the Covid-19 pandemic, necessitating improved company performance through the application of sound financial management principles. Financial flexibility, financial distress, and tax policies are key factors that need to be studied to understand their impact on the performance of manufacturing companies. This study aims to identify the influence of financial flexibility, financial distress, and tax policies on the performance of manufacturing companies in Indonesia.bThis research uses a quantitative method with a descriptive statistical approach, examining manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2023. A sample of 123 companies was selected using purposive sampling techniques, and data analysis was used to test the analysis hypothesis, namely panel data regression using the Eviews 12 program to broadcast the influence of financial flexibility, financial difficulties and tax policy on company performance. The research results show that financial flexibility has no significant effect on company performance and financial distress has a significant effect on company performance, while tax policy has a significant effect on company performance.
Dampak Perpajakan Akibat Perubahan Batubara Menjadi Barang Kena Pajak Berdasarkan Undang-Undang No. 11 Tahun 2020 bagi Pengusaha Batubara (Studi Kasus PT XYZ) Al Haqi, Muhammad Abyan; Yuniarwati, Yuniarwati
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.843

Abstract

The impact of changing the status of coal to Taxable Goods (BKP) based on Law No. 11 of 2020 and its implications for taxation for companies, with a case study of PT XYZ. The main problem faced is tax disputes due to differences in interpretation regarding the time of delivery of goods that affect the imposition of Value Added Tax (VAT). This study aims to evaluate the problem based on applicable accounting standards and tax regulations and provide recommendations to prevent similar disputes in the future. The research method used is descriptive qualitative with data collection techniques in the form of interviews, participatory observation, and analysis of related documents such as financial statements, tax invoices, and shipping documents. The results show that tax disputes arise due to discrepancies in revenue recognition and transaction recording between companies and tax authorities. PT XYZ should have recognized revenue at the time the Berita Acara Serah Terima (BAST) (also refer to Handover Report or Minutes of Handover) document was issued, which marked the transfer of rights and risks of the goods. In addition, the Input Tax credited before the company was confirmed as a Taxable Entrepreneur (PKP) was not in accordance with tax regulations. The implications of this study highlight the importance of adequate accounting documentation and revenue recognition as per accounting standards to ensure compliance with tax regulations.
DETERMINANTS OF TAX SUBJECTS’ INTENTION TO PARTICIPATE IN THE VOLUNTARY DISCLOSURE PROGRAM Yuniarwati, Yuniarwati; Siswanto, Halim Putera; Weruin, Urbanus Ura
International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i1.2936-2948

Abstract

The Voluntary Disclosure Program (PPS) is an opportunity for taxpayers to report/disclose tax obligations that have not been fulfilled voluntarily through payment of PPh based on asset disclosure. This program is expected to increase voluntary taxpayer compliance and is carried out based on the principles of simplicity, legal certainty and expediency. There are many factors that influence an individual taxpayer's intention to participate in PPS. Therefore, this research aims to examine the influence of tax sanctions, subjective norms and tax administration on individual taxpayers' intentions to participate in PPS. The population in this study is individual taxpayers who live in Tangerang City and the sample was chosen randomly among individual taxpayers who were willing to fill out the questionnaire. After calculations, there were 105 individual taxpayers participating in this research. The data was then analyzed using multiple linear regression using the SPSS version 25 software program. The results of data analysis showed that the first and third hypotheses were accepted, while the second hypothesis was rejected. Thus, tax sanctions and tax administration have a significant effect on individual taxpayers' intentions to participate in PPS, whereas this is not the case with subjective norms.
Pengaruh Good Corporate Governance, Corporate Social Responsibility dan Ukuran Perusahaan Terhadap Tax Avoidance Pangkal Utama, Didik; Yuniarwati, Yuniarwati
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.032 KB) | DOI: 10.36418/syntax-literate.v8i2.11419

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh Good Corporate Governance, Corporate Social Responsibility dan Ukuran Perusahaan terhadap Tax Avoidance. Variabel independen yang digunakan adalah Good Corporate Governance, Corporate Social Responsibility dan Ukuran Perusahaan. Variabel dependen yang digunakan adalah Tax Avoidance. Metode penelitian ini yang digunakan adalah metode kuantitatif dengan pengujian asumsi klasik dan analisis statistik regresi linear berganda. Metode pangambilan sampel yang digunakan adalah teknik purposive sampling. Dengan populasi penelitian pada perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia tahun 2015 - 2018. Hasil penelitian menunjukkan bahwa Kepemilikan Institusional berpengaruh terhadap Tax Avodaince, sedangkan Komisaris Independen, Komite Audit, Corporate Social Responsibility dan Ukuran Perusahaan tidak berpengaruh terhadap Tax Avoidance.
Factors Affecting Tax Avoidance at Food and Beverage Companies Sanjaya, Caroline Christie; Yuniarwati, Yuniarwati
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i5.15194

Abstract

The purpose of this research to examine the factors that influencing Tax Avoidance. Those factors are Profitability, Leverage and Sales Growth to Tax Avoidance. The population of this research consists of food and beverage subsector manufacturing companies listed in Indonesia Stock Exchange from 2020 to 2022. Samples are obtained through purposive sampling method, in which only 33 food and beverage companies meet all sampling criteria resulting 92 data available are taken as the samples. This research used multiple regression method to test the effect of each variable in influencing tax avoidance. The research data was analyzed using SmartPLS Version 3 software. The result of this research indicates that profitability have influence to tax avoidance, while leverage and sales growth have no influence to tax avoidance.
Analysis of Current Tax, Deferred Tax, and Deferred Tax Assets on Earnings Management Salim, Thomas; Yuniarwati, Yuniarwati
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i5.15195

Abstract

The goal of this study is to examine the impact of current taxes, deferred taxes, and deferred tax assets on earnings management. The research focuses on companies operating in the industrial sector listed on the Indonesia Stock Exchange during the years 2020, 2021, and 2022. A sample of 20 companies is selected using purposive sampling. Data processing involves multiple regression analysis assisted by Eviews 13 and Microsoft Excel. The findings indicate that current taxes have a significant positive impact on earnings management, while deferred taxes and deferred tax assets do not have a significant positive impact on earnings management. The implications of this research highlight the role of current taxes, deferred taxes, and deferred tax assets as detectors to track the movements of managers who have engaged in earnings management in the financial reports of companies, particularly in the income statement section.
Pengaruh Pengetahuan Wajib Pajak, Kesediaan Membayar Pajak, dan Sanksi Perpajakan Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi di RD Tax Consulting Amalia, Dewi; Yuniarwati, Yuniarwati
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i12.52336

Abstract

Maksud dari studi ini dilakukan yakni guna menyingkap sejauh mana pengetahuan Wajib Pajak, kesediaan membayar pajak, serta pengaruh sanksi perpajakan dalam mematuhi kepatuhan Wajib Pajak Orang Pribadi di RD Tax Consulting. Peneliti menggunakan data primer, untuk mendapatkan data primer, penelitian ini menggunakan kuesioner yang dibagikan kepada Wajib Pajak Orang Pribadi di RD Tax Consulting melalui formulir Google. Riset ini memanfaatkan 60 responden dari klien-klien RD Tax Consulting. Dalam riset ini, perangkat lunak IBM SPSS Statistics 27 dimanfaatkan guna menyusun data melalui analisis regresi berganda. Dari hasilnya, tersingkaplah bahwa kesediaan membayar pajak tiada membawa pengaruh positif terhadap kepatuhan Wajib Pajak Orang Pribadi di RD Tax Consulting. Sebaliknya, pengetahun Wajib Pajak serta sanksi perpajakan memberikan pengaruh yang berarti dan positif berpengaruh terhadap kepatuhan Wajib Pajak Orang Pribadi di RD Tax Consulting.
PENGARUH PROFITABILITY, LEVERAGE, DAN FIRM SIZE TERHADAP TAX AVOIDANCE Yusiana, Emilia; Yuniarwati, Yuniarwati
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26522

Abstract

The purpose of this study is to analyze the effect of profitability, leverage, and firm size towards tax avoidance on manufacturing companies listed in Indonesian Stock Exchange (IDX) 2018-2020 period. Secondary data in the form of financial statementobtained from website idx.co.id was used in this study. This study used 70 manufacturing companies that have been previously selected by purposive sampling technique with total of 210 data for 3 (three) years. Data in this study were processed with Eviews 12. The result of this study indicates that leverage has positive and significant effect towards tax avoidance, however profitability and firm size have no significant effect towards tax avoidance.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR Halim, Angela; Yuniarwati, Yuniarwati
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26637

Abstract

This study aims to obtain empirical evidence regarding the effect of independent commissioners, audit committees, institutional ownership and managerial ownership on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample selection technique in this study used purposive sampling method. The total sample used is as many as 20 selected companies for 3 years. The data in this study were processed using the SPSS version 25 program and the data source used was secondary data obtained through the official website of the Indonesia Stock Exchange (IDX) at www.idx.co.id. The results showed that the independent board of commissioners had a significant effect, while managerial ownership, institutional ownership and the audit committee had no significant effect on tax avoidance.
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Purnamasari, Melinda; Yuniarwati, Yuniarwati
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28662

Abstract

The purpose of this study is to empirically prove the effect of profitability, leverage, and firm size on tax avoidance in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Based on the purposive sampling technique, 23 companies were obtained with a total of 115 samples for five years. The analytical method used in this study is multiple linear regression analysis, then processed with the eviews version 12 program. The results of this study indicate that profitability and firm size have a negative and significant effect on tax avoidance, while leverage has a negative and insignificant effect on tax avoidance.
Co-Authors Al Haqi, Muhammad Abyan Aprilin, Natashia Vania Ardana, I Cenik Aritonang, Lerbin R Breeman, Andrew Van Dewi Amalia Dharmawan, Adrian Hartanto Dra. Nurainun M.M.,Ak Bangun Elizabeth Sugiarto Dermawan Erin, Erin Halim, Angela Kumala Ratu, Intan Linda Santioso Nathanael , Joshua Pangkal Utama, Didik Purnamasari, Melinda Salim, Thomas Sanjaya, Caroline Christie Siswanto, Halim Putera Sofia Prima Dewi Soros, George Sumantri, Dilla Rania Putri Urbanus Ura Weruin, Urbanus Ura Utama, Louis Winoto, Cliff Oliver Yahya, Noel Krisnandar Yusiana, Emilia