Articles
Exploring the Impact of Independent Commissioners, Institutional Ownership, Profitability, and Leverage on Tax Avoidance
Sri Ayem;
Virdawati Virdawati
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 3 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual
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DOI: 10.37385/ijedr.v5i3.6066
This study investigates the impact of an autonomous board of commissioners, institutional ownership, profitability, and leverage on tax avoidance. The sample utilized in this study consists of manufacturing companies listed on the Indonesian Stock Exchange (BEI) throughout 2018-2022. The data collection employed a purposive sampling technique, resulting in a sample of 40 companies to analyze 181 annual financial reports. This research technique employs multiple regression analysis. The research findings indicate that the independent board of commissioners has little impact on tax avoidance. Institutional ownership and leverage exert a detrimental effect on tax avoidance. Profitability has a favorable impact on tax avoidance.
Understanding of Taxation, Utilization of Accounting Technology and Use of E-filling on Taxpayer Compliance with Internet Understanding as Moderation
Ayem, Sri;
Rahmadani, Yasminia Eka
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher
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DOI: 10.38035/dijefa.v5i6.3746
This study aims to determine the effect of understanding taxation, utilization of accounting information technology and the use of e-filling on taxpayer compliance with internet understanding as moderation. This research uses quantitative methods with the data source used, namely primary data. The population in this study are taxpayers who have NPWP and are registered at KPP Pratama. The data analysis technique uses multiple linear regression and moderated regression analysis (MRA) using SPSS 25. The results showed that the influence of taxation, accounting information technology and the use of e-filling had a positive and significant effect. Internet understanding moderates the understanding of taxation and the use of e-filling. However, internet understanding is unable to moderate the use of accounting information technology. The results of this study are expected to help improve taxpayer compliance with their obligations as taxpayers.
KEPATUHAN WAJIB PAJAK ORANG PRIBADI: INSENTIF PAJAK SEBAGAI MODERASI ATAS PEMAHAMAN REGULASI PERPAJAKAN DAN TAX AVOIDANCE
Prastyatini, Sri Lestari Yuli;
Ayem, Sri;
Pradana, Alfius Yohar Yuda
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 01 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi
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DOI: 10.22437/jmk.v14i01.33753
Pajak adalah kontribusi wajib kepada negara tempat pengumpulan pajak dapat ditegakkan. Salah satu permasalahan di bidang perpajakan adalah rendahnya tingkat kepatuhan masyarakat dalam memenuhi kewajiban perpajakannya di suatu negara. Tujuan penelitian ini adalah untuk mengetahui pengaruh pemahaman peraturan perpajakan dan penghindaran pajak terhadap kepatuhan wajib pajak orang pribadi yang dimoderasi oleh insentif pajak. Populasi diambil dari wajib pajak orang pribadi yang terdaftar di Kota Yogyakarta. Data yang digunakan dalam penelitian ini berupa data primer. Teknik pengambilan sampel menggunakan metode convenience sampling atau random sampling dengan sampel 103 wajib pajak orang pribadi. Analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda dan Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa pemahaman peraturan perpajakan dan penghindaran pajak mempengaruhi kepatuhan wajib pajak orang pribadi di Kota Yogyakarta dan insentif pajak mampu memoderasi bahkan memperkuat hubungan antara pemahaman peraturan perpajakan dan penghindaran pajak atas kepatuhan wajib pajak orang pribadi di Kota Yogyakarta.
Kepuasan konsumen sebagai moderasi kenaikan PPN dan celebrity endorser terhadap minat beli
Ayem, Sri;
Wahidah, Umi;
Nurlitawati, Merna;
Kasim, Ahmad Nizam Che
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.6, No.1 (2025): June 2025
Publisher : Universitas Widya Mataram
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DOI: 10.37631/ebisma.v6i1.1813
Technological advances and changes in tax regulations, competition in the business sector present various possibilities and difficulties for business people who want to increase consumer interest in their products. With consumer satisfaction as a moderator variable, the purpose of this study is to determine whether celebrity endorsers and VAT increases affect purchase intention. This study collected data using purposive techniques and a quantitative approach using a questionnaire involving 100 respondents who are users of skin care products and have seen promotional advertisements for skin care products on social media in the Special Region of Yogyakarta. Data were analyzed using Structural Equation Modeling (SEM) techniques with AMOS software. The results showed that celebrity endorsers and VAT increases have a positive effect on consumer interest, which shows that these two strategies can increase consumer interest in making purchases. The results also reveal that the moderating variable of customer satisfaction can moderate the relationship between the increase in VAT and celebrity endorsers on purchase intention. This shows that an increase in VAT and celebrity endorsers can increase consumer buying interest, so both can be used as effective marketing strategies. In addition, customer satisfaction plays an important role as a moderator that strengthens the influence of these two factors on purchase intention.
Pengaruh Komite Audit, Komisaris Independen, Ukuran Perusahaan Dan Kualitas Audit Terhadap Integritas Laporan Keuangan
Ayem, Sri;
Suyanto, Suyanto;
Wahidah, Umi;
Lestari, Diana
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar
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DOI: 10.37531/sejaman.v6i2.4753
Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh komite audit terhadap integritas laporan keuangan, pengaruh komisaris independen terhadap integritas laporan keuangan, pengaruh ukuran perusahaan terhadap integritas laporan keuangan dan pengaruh kualitas audit terhadap integritas laporan keuanga. Sampel pada penelitian ini adalah perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Jumlah sampel dalam penelitian ini sebanyak 80 data. Pengumpulan data dilakukan memalui situs resmi idx dan situs resmi perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linier berganda denganmenggunakan aplikasi SPSS 18.0. Hasil pengujian olah data menunjukan hasil bahwa komite audit berpengaruh positif terhadap integritas laporan keuangan sedangkan pengaruh komisaris independen, ukuran perusahan dan kualitas audit berpengaruh negatif terhadap integritas laporan keuangan. Kata Kunci: Komite Audit; Komisaris Independen; Ukuran Perusahaan; Kualitas Audit
Transfer Pricing Memoderasi Profitabilitas, Kepemilikan Asing, dan Komite Audit Terhadap Tax Avoidance
Nur Wijayanti;
Sri Ayem
E-Jurnal Akuntansi Vol 32 No 7 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
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DOI: 10.24843/EJA.2022.v32.i07.p19
This study aims to obtain empirical evidence of the effect of profitability, salt ownership and audit committee on tax avoidance, and to use transfer pricing as a moderating variable. The research sample is manufacturing companies listed on the Indonesia Stock Exchange in 2016 – 2020. The analysis used is multiple linear regression and interaction test (MRA). The test results show that profitability has a positive effect on tax avoidance, while foreign ownership and audit committees have a negative effect on tax avoidance. Transfer pricing is not able to moderate the effect of profitability and foreign ownership on tax avoidance. Meanwhile, transfer pricing is able to weaken the influence of the audit committee on tax avoidance. Keywords: Profitability; Foreign Ownership; Audit Committee; Tax Avoidance; Transfer Pricing.
PERAN INSENTIF PAJAK DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK UMKM
Sri Ayem;
Enggar Kartika Cahyaning;
Melati Endah Sari;
Antonia Yovita Onggo
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)
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DOI: 10.31539/costing.v8i1.7152
Penelitian ini bertujuan untuk membuktikan pengaruh pengaruh penerapan sistem akuntansi keuangan dan penerapan sistem informasi manajemen terhadap kualitas laporan keuangan daerah. Data penelitian bersifat kuantitatif. Pengambilan sampel dengan metode purvose sampling dengan jumlah sampel sebanyak 40 responden. Hasil penelitian ini menunjukkan bahwa, (1) Penerapan sistem akuntansi keuangan tidak berpengaruh terhadap kualitas laporan keuangan. (2) Implementasi sistem informasi manajemen daerah berpengaruh terhadap kualitas laporan keuangan terhadap kualitas laporan keuangan daerah di kabupaten Gunungkidul. Implikasinya, pemerintah harus meningkatkan efektivitas penerapan sistem akuntansi keuangan daerah dan implementasi sistem informasi manajemen daerah agar dapat meningkatkan kualitas laporan keuangan pemerintah daerah.
Pengaruh Pengetahuan Etika Terhadap Persepsi Etis Mahasiswa Akuntansi Dengan Love Of Money Sebagai Variabel Intervening (Studi Kasus Mahasiswa Program Studi Akuntansi di Lima Perguruan Tinggi Daerah Istimewa Yogyakarta)
Sri Ayem;
Loja Dian Evi Leni
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha
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DOI: 10.28932/jam.v12i2.2327
This study aims to examine the effect of ethical knowledge, internship experience, and economic status on the ethical perceptions of accounting students with love of money as an intervening variable. The data used are primary data. The method used is multiple analysis. The sampling technique used in this study was convenience sampling and 90 data samples were obtained. The results of this study indicate that the ethical knowledge variable has a positive effect on the ethical perceptions of accounting students, while ethical knowledge has a negative effect on love of money. love of money has a negative effect on the ethical perceptions of accounting students. Ethical knowledge negatively affects the ethical perceptions of accounting students through love of money as an intervening variable. Keywords : Ethical Knowledge, Ethical Perception, Accounting Student, Love of Money
PENGARUH RULE OF LAW DAN PEMAHAMAN AKUNTANSI TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH
Ayem, Sri;
Oktaviani
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol. 4 No. 2 (2024): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern
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DOI: 10.51903/dinamika.v4i2.519
This research aims to determine the influence of the rule of law and understanding of accounting on Regional Financial Management Accountability. The population in this study were all BKAD employees of Gunungkidul Regency. Sampling was carried out using purposive sampling, namely employees related to the financial management report of BKAD Gunungkidul Regency. The data analysis used is the path coefficient value. The results of this research show that the rule of law has a positive effect on accountability. Understanding accounting has no effect on accountability. The implication in this research is that the rule of law is an important variable in influencing the accountability of regional financial management in Gunungkidul Regency. The rule of law is a tool to monitor and encourage the creation of correct, transparent and fair government management in accordance with the rules of law.
PENGUJIAN AZAS TRI PANTANGAN PADA PENCEGAHAN FRAUD (STUDI PADA DESA DESA DI KABUPATEN BANTUL)
Ayem, Sri;
Rachmawati, Nita
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 02 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi
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DOI: 10.22437/jmk.v14i2.36409
Penelitian ini bertujuan untuk mengetahui pengaruh transparansi dan akuntabilitas terhadap pencegahan fraud, dengan tri pantangan sebagai variabel moderasi. Metode penelitian yang digunakan adalah penelitian kuantitatif. Sumber data yang digunakan adalah data primer dengan menyebarkan kuesioner secara langsung kepada responden. Populasi penelitian ini adalah perangkat desa di 7 desa di Kabupaten Bantul yang memiliki kewajiban mengelola dana desa. Sampel yang diperoleh sebanyak 49 responden. Teknik pengambilan sampel menggunakan purposive sampling. Variabel independen dalam penelitian ini adalah transparansi dan akuntabilitas. Variabel dependen dalam penelitian ini adalah pencegahan fraud. Dan variabel moderasi pada penelitian ini adalah Tri Pantangan. Hasil penelitian menunjukkan bahwa transpransi dan akuntabilitas berpengaruh positif terhadap pencegahan fraud, sedangkan tri pantangan memperkuat pengaruh transparansi terhadap pencegahan fraud, namun tidak mampu memoderasi akuntabilitas terhadap pencegahan fraud. Implikasi dari penelitian ini terbukti secara empiris bahwa desa-desa di Kabupaten Bantul, pencegahan fraud dalam pengelolaan dana desa dapat dipengaruhi oleh transparansi dan akuntabilitas, sehingga hasil penelitian ini dapat dijadikan bahan pertimbangan untuk menerapkan prinsip transparansi dan akuntabilitas untuk dapat mencegah adanya fraud dalam pengelolaan dana desa. Kata kunci: Pencegahan Fraud, Transparansi, Akuntabilitas, Tri Pantangan