Article Per Year (5 Year)
p-Index From 2020 - 2025
1.503
P-Index
This Author published in this journals
All Journal Measurement : Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Penelitian dan Pengabdian Masyarakat Journal of Business and Information System
Niandari, Nanik
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jesya (Jurnal Ekonomi dan Ekonomi Syariah)

 1 
Corporate Governance, Financial Performance, Auditor Quality, and Tax Agresiveness Propensity Niandari, Nanik; Herbowo, Herbowo
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1419

Abstract

The government continues to strive to increase tax revenue targets. These efforts were followed by the government's consistent efforts to minimize tax avoidance through PP 55 of 2022 by developing tax avoidance prevention instruments. This research was conducted to analyze the relationship between corporate governance, financial performance, and the quality of an entity's auditors on the entity's tendency to act tax aggressively. The dependent variable in this research is tax aggressiveness measured by the effective tax rate. The dependent variables are corporate governance (measured by the proportion of independent commissioners and number of audit committees), financial condition (measured by profitability and leverage), and audit quality (measured by dummy variables). Data analysis uses multiple linear regression analysis. The test results show that profitability has a positive effect, and leverage has a negative effect on the tendency for tax aggressiveness. Other variables, namely corporate governance and audit quality, are proven to have no influence on the tendency for tax aggressiveness.
Karakteristik Keuangan, Audit Tenure Dan Agresivitas Pajak Herbowo, Herbowo; Asmara, Eka Noor; Jati, Budhi Purwantoro; Niandari, Nanik; Widiyaningrum, Devi
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1666

Abstract

Riset memiliki capaian untuk menguji pengaruh profitabilitas, likuiditas, leverage, dan audit tenure pada praktik agresivitas pajak oleh entitas. Agresivitas pajak sebagai variabel dependen pada riset ini diukur dengan menggunakan effective tax rate (ETR). Nilai ETR yang tinggi menunjukkan bahwa agresivitas pajak rendah karena tingkat pembayaran pajak yang tinggi. Pengukuran variabel independen karakteristik keuangan yakni Profitabilitas diukur dengan Return on Equity (ROA), Likuiditas dengan rasio lancar, Leverage dengan Debt to Equity Ratio (DER), dan audit tenure dengan menggunakan lama hubungan auditor dengan entitas. Sampel dipilih dengan teknik purposive yakni klien sebuah KAP di Yogyakarta dengan jumlah 45 perusahaan. Data dianalisis dengan menggunakan analisis regresi berganda. Hasil pengujian menunjukkan bahwa audit tenure memiliki pengaruh positif terhadap tingkat ETR yang berarti menurunkan tingkat kecenderungan agresivitas pajak, sedangkan variabel lainnya yakni Profitabilitas, Likuiditas, Leverage tidak berpengaruh terhadap agresivitas pajak. Implikasi penelitian ini yakni bahwa lama hubungan antara auditor dapat berdampak positif pada proses audit karena pemahaman auditor yang semakin baik atas industri klien sehingga klien akan cenderung lebih berhati-hati dalam melakukan agresivitas pajak.
Co-Authors Asmara, Eka Noor Asmarawati, Budi Djaja Perdana Djasmanuddin, Djasmanuddin Grediani, Evi Handayani Handayani Herbowo Herbowo, Herbowo Jati, Budhi Purwantoro Murwani, Ani Sri Purwantorojati, Budhi Rahimah Rahmawati Hanny Yustrianthe Saputri, Evieana Riesty Tio Waskito Erdi Widiyaningrum, Devi Wiratno, Dwi Haryono