Article Per Year (5 Year)
p-Index From 2021 - 2026
3.087
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi Kesatuan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi SENTRI: Jurnal Riset Ilmiah International Journal of Advanced Multidisciplinary Madani: Multidisciplinary Scientific Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Riset Ilmiah
Rossa, Elia
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 22 Documents
Search

 1   2   3 
Pengaruh Intangible Asset dan Profitabilitas terhadap Tax Avoidance dengan Transfer Pricing sebagai Variabel Moderasi Bagus Aditya, Ade; Nuryati, Tutty; Rossa, Elia; Puspaningtyas Faeni, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1570

Abstract

The aim of this research is to analyze theories explaining intangible assets, profitability, and transfer pricing in relation to tax avoidance. This study employs a quantitative approach through a literature review method. It presents the theoretical foundation, other explanatory variables, and findings from previous research. The research is grounded in agency theory and stakeholder theory. The supporting variables influencing tax avoidance consist of intangible assets and profitability, with transfer pricing serving as a moderating variable. The results indicate the influence of intangible assets and profitability on tax avoidance, as well as the moderating effect of transfer pricing on the relationship between intangible assets, profitability, and tax avoidance. This study aims to provide insights into understanding the observed phenomena.
Pengaruh Mekanisme Bonus dan Intangible Assets terhadap Transfer Pricing dengan Tax Avoidance sebagai Variabel Moderasi Putri Anggraeni, Selvia; Nuryati, Tutty; Rossa, Elia; Puspaningtyas Faeni, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1575

Abstract

The purpose of this research is to analyze theories explaining the influence of bonus mechanisms and intangible assets on transfer pricing, with tax avoidance as a moderating variable. This study employs a quantitative approach through a literature review method. The research presents theoretical foundations, other explanatory variables, and findings from previous studies. The study is grounded in agency theory and signaling theory. Supportive variables influencing transfer pricing consist of bonus mechanisms and intangible assets, moderated by tax avoidance. The results indicate different relationships between bonus mechanisms and intangible assets concerning transfer pricing, as well as the relationship between tax avoidance in moderating bonus mechanisms and intangible assets concerning transfer pricing. This study aims to provide an overview to explain the occurring phenomenon.
Pengaruh Profitabilitas, Ukuran Perusahaan dan Leverage Pada Perusahaan Manufaktur Sektor Makanan & Minuman Terhadap Tax Avoidance Putri, Melansa; Nuryati, Tutty; Rossa, Elia; Puspaningtyas Faeni, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1576

Abstract

The purpose of this study is to find dan analyze theories regarding the effect of profitability, company size, dan leverage on tax avoidance. This research uses the literature review method. In this study, researchers analyzed dan explained variables from other literature findings. The theories used in this study are agency theory dan behavioral theory (TPB). The results stated that profitability, company size, dan leverage in food dan beverage sector manufacturing companies have a positive effect on tax avoidance.
Pengaruh Pemanfaatan Teknologi Informasi, Pengetahuan Perpajakan dan Tarif Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi Pengguna E-Commerce di Bekasi Cahya Kamila, Aulia; Nuryati, Tutty; Rossa, Elia; Puspaningtyas Faeni, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1577

Abstract

Taxes are a coercive contribution from society to the state that is required by laws and regulations and is used to finance government expenditure for the benefit of the people, but the results cannot be measured directly. The aim of this research is to determine the effect of information technology utilization, tax knowledge and tax rates on individual taxpayer compliance. The theory behind this research is attribution theory. This research uses the literature review method. The researcher presents reasons, other explanatory variables, and findings from previous literature. The results of this research are that information technology utilization, tax knowledge and tax rates has a effect of individual taxpayer compliance.
Pengaruh Intangible Asset dan Tunneling Incentive terhadap Tax Avoidance dengan Profitabilitas sebagai Variabel Moderasi Refi Fadilla, Meisya; Nuryati, Tutty; Rossa, Elia; Puspaningtyas Faeni, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1578

Abstract

The purpose of this study was to determine the effect of intangible assets and tunneling incentive on tax avoidance and to determine whether profitability can moderate intangible assets and tunneling incentive on tax avoidance in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2022. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2022. The research population is also included in the scale of multinational companies. Sampling in this study was conducted using a nonprobability sampling approach. The technique used to determine the sample in this study was purposive sampling. The type of data required in this study is secondary data in the form of financial statements. These results show different relationships between intangible assets and tunneling incentive on tax avoidance, as well as the relationship between profitability in moderating intangible assets and tunneling incentive on tax avoidance.
Pengaruh Penerapan Sistem E-Filing, Pengetahuan Perpajakan Dan Peran Relawan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Bekasi Novianti, Anita; Nuryati, Tutty; Rossa, Elia; Puspaningtyas, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1579

Abstract

Taxes play a critical role in Indonesia's development. According to statistics provided by the Central Bureau, taxes contributed an average of 79% to 82% of total state revenue between 2019 and 2023. However, there remains a discrepancy between the number of taxpayers reporting their obligations and the set target. To enhance compliance, innovations such as the e-filing system and tax volunteer program are utilized. This study employs a quantitative methodology utilizing surveys as a data collection technique through individual taxpayer questionnaires in Bekasi. The population and sample were determined using a simple random sampling methodology. Primary data were gathered from the questionnaires, while secondary data were collected from the literature, forming the basis of the research. The study's findings suggest that the utilization of the e-filing system, possession of tax knowledge, and availability of tax volunteers significantly contribute to the compliance of individual taxpayers in Bekasi.
Financial Determinants, Company Performance, and Tax Rate on Sustainable Growth Rossa, Elia; Manurung , Adler Haymans; Machdar , Nera Marinda; Nuryati, Tutty
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3881

Abstract

Sustainable company growth has increasingly become a strategic priority in the post-pandemic era, where businesses must balance profitability with Environmental, Social, and Governance (ESG) responsibilities. While previous studies have focused on the direct impact of financial determinants, limited research in emerging markets has explored the mediating role of company performance and the moderating influence of tax rates in shaping sustainable growth. This study investigates the mediating effect of company performance and the moderating effect of tax rate on the relationship between financial determinants and company sustainable growth. Using Structural Equation Modeling (SEM) with Partial Least Squares approach, the study analyzed 672 observations from Indonesian Stock Exchange-listed companies during 2018-2024. Financial determinants include capital structure, liquidity, profitability, and company size, while company performance is measured by Tobin’s Q and tax rate by effective tax rate. Results reveal that profitability has the strongest positive influence on sustainable growth, while capital structure shows significant indirect effect through company performance mediation. Tax rate significantly moderates the relationship between capital structure and profitability on sustainable growth. The study provides comprehensive understanding of complex relationships in corporate finance, contributing to strategic financial management and policy formulation in emerging markets.
PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS, DAN KEBIJAKAN DIVIDENTERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Sektor Consumer Non Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023) Ningrum, Mega Puspa; Mulyadi, Mulyadi; Rossa, Elia
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 8 (2025): SINERGI : Jurnal Riset Ilmiah, Agustus 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i8.1627

Abstract

This study aims to analyze and examine the influence of company size, liquidity, and dividend policy on firm value. This research employs quantitative methods. The data sources used are secondary data, consisting of annual financial reports of companies listed on the Indonesia Stock Exchange for the years 2019-2023. The sampling technique used purposive sampling, resulting in 120 observational data samples. Data processing in this study used IBM SPSS (Statistical Product and Service Solution) version 26 software. The results of this study indicate that company size does not significantly influence firm value, liquidity significantly influences firm value, and dividend policy significantly influences firm value.
PENGARUH STRUKTUR MODAL, TATA KELOLA PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2019-2022 Yulianti, Yulianti; Husadha, Cahyadi; Rossa, Elia; Pangaribuan, David; Yuniati, Triana
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 3 (2024): SENTRI : Jurnal Riset Ilmiah, Maret 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i3.2427

Abstract

Tujuan dari penelitian ini adalah untuk menguji Pengaruh Struktur Modal, Tata Kelola Perusahaan, dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Metode dalam penelitian ini menggunakan metode kuantitatif. Jenis sumber data dalam penelitian ini adalah laporan keuangan tahunan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2019-2022. Teknik Pengambilan sampel yang digunakan yaitu metode purposive sampling dan diperoleh sebanyak 19 perusahaan. Hasil dari penelitian ini yaitu: (1) Struktur Modal tidak berpengaruh terhadap Nilai Perusahaan, (2) Tata Kelola Perusahaan berpengaruh terhadap Nilai Perusahaan, dan (3) Ukuran Perusahaan tidak berpengaruh terhadap Nilai Perusahaan.
PENGARUH INKLUSI KEUANGAN, LITERASI KEUANGAN, DAN PENGELOLAAN KEUANGAN TERHADAP KINERJA UMKM YANG TERDAFTAR DI DINAS KOPERASI DAN UKM KOTA BEKASI Fauziah, Risyah; Husadha, Cahyadi; Rossa, Elia; Pangaribuan, David; Yuniati, Triana
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 3 (2024): SENTRI : Jurnal Riset Ilmiah, Maret 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i3.2435

Abstract

Mengetahui bagaimana manajemen keuangan, literasi keuangan, dan inklusi keuangan mempengaruhi UMKM yang terdaftar di Dinas UKM dan Koperasi Kota Bekasi akan menjadi tujuan utama studi ini. Dengan memakai data primer dan sekunder, studi ini memiliki sifat kuantitatif dan kualitatif. Pelaku UMKM yang terdaftar di Dinas Koperasi dan UKM Kota Bekasi termasuk dalam populasi dan sampel dalam studi. Sebanyak 100 pelaku UMKM dijadikan sampel dengan memakai pendekatan non-probability sampling. Teknik pengumpulan data dilaksanakan melalui penyebaran kuesioner serta melaksanakan wawancara dengan responden. Perangkat lunak SPSS versi 26 dipakai dalam menganalisis data primer dengan memakai pendekatan analisis data regresi linier berganda. Temuan menunjukkan bahwasannya inklusi keuangan tidak adanya kepengaruhan pada kinerja UMKM Kota Bekasi. Di Kota Bekasi, kinerja UMKM mempunyai kepengaruhan secara positif dan signifikan oleh literasi keuangan. Di Kota Bekasi, pengelolaan keuangan memiliki kepengaruhan positif dan signifikan terhadap kinerja UMKM. Kinerja UMKM di Kota Bekasi adanya kepengaruhan secara positif dan signifikan oleh inklusi keuangan, literasi keuangan, dan pengelolaan keuangan secara simultan.
Co-Authors Ananta, Engela Antari Yuliana, Novi Arbatona, Ian Aviana, Aviana Bagus Aditya, Ade Cahaya Zulfah Cahya Kamila, Aulia Cahyadi Husadha Christian, Josua Damayanti, Noviliyana Dewi Puspaningtyas Diana Putri Fauziah, Risyah Fried Sinlae Hapzi Ali Istianingsih Sastrodiharjo, Istianingsih Khoirunnisa Heriana, Putri M, Sumarno Machdar , Nera Marinda Maharani, Kiran Manrejo, Sumarno Manurung , Adler Haymans Marinda Machdar, Nera Marinda, Nera Mulyadi Mulyadi Naveli, Navia Ningrum, Mega Puspa Novianti, Anita Nurhidayah, Mita Nuryati, Tutty Pangaribuan, David Purba, Lidia Margaretta Puspaningtyas, Dewi Putri Anggraeni, Selvia Putri, Melansa Refi Fadilla, Meisya Setyaningsih, Fitri Sudiantini, Dian Sumarno M, Sumarno M Yulianti Yulianti Yuniati, Triana