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All Journal Jurnal Akuntansi AKUNESA Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi SINERGI: Jurnal Ilmiah Ilmu Manajemen Jurnal Ekonomi dan Bisnis Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Penelitian Teori & Terapan Akuntansi (PETA) J-MAS (Jurnal Manajemen dan Sains) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Analisa Akuntansi dan Perpajakan Jurnal Equity Journal of Primary Education Social, Humanities, and Educational Studies (SHEs): Conference Series International Journal of Economics Development Research (IJEDR) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Abimanyu: Journal of Community Engagement Jurnal Akuntansi AKUNESA Media Riset Akuntansi Auditing & Informasi Mizania : Jurnal Ekonomi dan Akuntansi Equity
Dewi Prastiwi
Universitas Negeri Surabaya
Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI Ariani, Merry Okta; Prastiwi, Dewi
Jurnal Akuntansi AKUNESA Vol 8, No 3 (2020): AKUNESA (MEI 2020)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of corporate social responsibility on moderated tax aggressiveness with financial performance. Corporate social responsibility is measured using the natural logarithm of CSR costs, then tax aggressiveness is measured using the effective tax ratio (ETR) for five consecutive years, and financial performance is proxied using return on sales (ROS). The research sample of 23 manufacturing companies listed on the IDX, the sample was selected using purposive sampling technique. The results showed that corporate social responsibility had a negative effect on tax aggressiveness. Then, financial performance which is proxied by return on sales (ROS) is able to moderate the effect of corporate social responsibility on tax aggressiveness.
Pengaruh Dewan Komisaris Independen, Komite Audit, dan Kepemilikan Institutional Terhadap Agresivitas Pajak Yuliani, Nur Afifah; Prastiwi, Dewi
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 1 (2021): Jurnal Riset Akuntansi dan Keuangan. April 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i1.27573

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Dewan Komisaris Independen, Komite Audit, dan Kepemilikan Institusional terhadap Agresivitas Pajak. Penelitian ini menggunakan data sekunder dari laporan keuangan dan laporan tahunan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Berdasarkan metode purposive sampling, terdapat 68 sampel data dari 17 perusahaan yang digunakan. Metode analisis yang digunakan dalam penelitian ini adalah analisis deskriptif dan analisis regresi linier berganda dengan menggunakan SPSS 22. Hasil penelitian menunjukkan bahwa dewan komisaris independen dan komite audit tidak berpengaruh terhadap agresivitas pajak, sedangkan kepemilikan institusional berpengaruh dalam mengurangi agresivitas pajak.
Analisis Penentuan Tarif Layanan Bus Kota Berdasarkan Marginal Cost Pricing (Studi Pada Perum Damri Kota Surabaya) Prastiwi, Dewi; Fitrayati, Dhiah
AKRUAL: JURNAL AKUNTANSI Vol 5, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2013)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v5n1.p75-98

Abstract

AbstractThe concept of regional autonomy has implications for financing in all sectors, including transport. To be able to provide adequate public transport facilities, one of the opportunities is the mobilization of funds through tariff collection mechanism. Determination of transport rates set out in the local rules based approach Incrementalism and line items. This approach represents a lack of economic and psychological capabilities and suitability of the benefits received by the sacrifices that have been issued. Therefore research is needed to analyze the determination of rates of local regulations bound public services locally. This study aimed to analyze the determination of the city bus rate by Cost Pricing (MCP) marginal approach, that was the determination of tariff by considering the social benefits received by customers, so if there were additional rates so consumers should receive additional social benefits. Based MCP, Perum Damri can assign the same rate if the consumer gets the same standard of service, but if there was a decline in the standard of service, then the rates should be differentiated.
Tax Compliance: Respectful Treatment and Institutional Image Dewi Prastiwi; I Made Narsa; Erlina Diamastuti
The Indonesian Accounting Review Vol 11, No 2 (2021): July - December 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i2.2471

Abstract

This study aims to analyze the effect of respectful treatment and institutional image on tax compliance. This study used a survey method of individual non-employee taxpayers at the Primary Tax Office (KPP) in the Regional Office of the DJP I, East Java, totaling 304 respondents. The data were analyzed using Structural Equation Modeling (SEM). The research findings showed that the strength of Crowding Theory and Trust Theory, and that the extrinsic intervention in the form of reward and punishment cannot always increase taxpayer compliance. Instead, a respectful approach and goodwill, ability and integrity of tax authorities in solving tax problems of taxpayers can increase tax compliance. This is supported by the results of the study that: 1) respectful treatment can improve institutional image; 2) respectful treatment can increase tax compliance; 3) institutional image can increase tax compliance. The implication of research results, respectful treatment of tax officers can be used to improve the image of the DJP and taxpayer compliance.
Pengaruh Kepemilikan Institusional Dan Ukuran Dewan Terhadap Nilai Perusahaan Melalui Profitabilitas Alda Nadya Mastuti; Dewi Prastiwi
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 6 No. 2 (2021): Juli 2021
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v6i2.501

Abstract

This research aimed to analyze and examine the effect of institutional ownership and board size on firm value with profitability as mediating variable. The dependen variables that used in this research are institutional ownership and board size, with firm value as independen variable and profitability as mediate variable.. Population that used in this research is consumer goods sector company sourced in secondary data that obtained through idx and company official website with 23 total sample obtained from purposive sampling. Data analysis technique used to examine the relationship between variables in this research is Path Analysis with IBM SPSS 24. The result show institutional ownership has negative effect on firm value, board size doesn’t effect firm value, profitability has not proved as mediate the effect of institusional ownership to firm value, profitability has not proved as mediate the effect of board size to firm value.
Analisa Devolusi Bphtb Menjadi Pajak Daerah Dengan Economic Of Collection Sebagai Tolak Ukur (Study Kasus Kabupaten Madiun) Dewi Prastiwi; Amanta Zain; Yaman Suryaman
AKRUAL: JURNAL AKUNTANSI Vol 2 No 2: AKRUAL: Jurnal Akuntansi (April 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n2.p200-216

Abstract

AbstractAct No. 28 of 2009 is a set of policies issued by the government to give more autonomy to local government to manage its finances. One form of financial autonomy is realized in the form of devolution of authority from central government tax collections to the regional government, one of which is BPHTB. However, based on survey results of the readiness of the region with local regulation readiness indicators, from the 492 area there are only about 160 areas that are ready to pick BPHTB. The remaining 108 are in the process of preparing regional and 224 local law there is no information. Of the 224 areas that there is still no information is largely disagreed with the existence of such PDRD Act.Hence, this study aims to analyze the devolution of Economic BPHTB with the principle of Collection as a benchmark (especially in Madiun County). The results showed that in Madiun County policy did not represent one of the principle of taxation at the Economics of Collection. The results of this study can be used by governments as an ingredient to evaluate BPHTB devolution in general and review the levels of NJOPTKP determination as provided in Act No. 28 of 2009.
Analisis Penentuan Tarif Layanan Bus Kota Berdasarkan Marginal Cost Pricing (Studi Pada Perum Damri Kota Surabaya) Dewi Prastiwi; Dhiah Fitrayati
AKRUAL: JURNAL AKUNTANSI Vol 5 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2013)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v5n1.p75-98

Abstract

AbstractThe concept of regional autonomy has implications for financing in all sectors, including transport. To be able to provide adequate public transport facilities, one of the opportunities is the mobilization of funds through tariff collection mechanism. Determination of transport rates set out in the local rules based approach Incrementalism and line items. This approach represents a lack of economic and psychological capabilities and suitability of the benefits received by the sacrifices that have been issued. Therefore research is needed to analyze the determination of rates of local regulations bound public services locally. This study aimed to analyze the determination of the city bus rate by Cost Pricing (MCP) marginal approach, that was the determination of tariff by considering the social benefits received by customers, so if there were additional rates so consumers should receive additional social benefits. Based MCP, Perum Damri can assign the same rate if the consumer gets the same standard of service, but if there was a decline in the standard of service, then the rates should be differentiated.
The Influence of Thin Capitalization and The Executives Characteristics Toward Tax Avoidance by Manufacturers Registered on ISE in 2011-2015 Dewi Prastiwi; Renni Ratnasari
AKRUAL: JURNAL AKUNTANSI Vol 10 No 2 (2019): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n2.p119-134

Abstract

This study aims to analyze the effect of thin capitalization and executives characteristics based on tax avoidance. The sample consists of 38 manufacturing companies listed on the Indonesia Stock Exchange in 2011-2015 and they will be determined by several criteria. The results of multiple regression analysis shows that the thin capitalization and executives characteristics positively affect tax avoidance. These results are consistent with the view that companies tend to increase interest of their debt (thin capitalization) to minimize the tax burden and the executives characteristics has an important role in the action.
Pengaruh agresivitas pajak terhadap nilai perusahaan: Efek moderasi transparansi dan kepemilikan institusional Dewi Prastiwi; Alifiah Nurul Walidah
Jurnal Ekonomi dan Bisnis Vol 23 No 2 (2020)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v23i2.2997

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh agresivitas pajak terhadap nilai perusahaan. Dalam analisis tersebut, dua variabel pemoderasi ditambahkan, yaitu transparansi dan kepemilikan institusional. Sampel penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2016 yang dipilih dengan menggunakan teknik purposive sampling. Dengan tehnik analisis data regresi berganda, penelitian ini menunjukkan bahwa agresivitas pajak dapat menurunkan nilai perusahaan. Selain itu, dengan adanya transparansi informasi dapat mengurangi penurunan nilai perusahaan akibat aktivitas agresivitas pajak. Akan tetapi, kepemilikan institusional yang diprediksi dapat melakukan pengawasan dalam mewujudkan tata kelola perusahaan yang baik, ternyata tidak dapat mengurangi dampak negatif agresivitas pajak terhadap nilai perusahaan. Hal ini mengindikasikan bahwa pemilik institusional tidak memiliki komitmen, kesediaan, ataupun kemampuan yang signifikan untuk memantau agresivitas pajak perusahaan. Secara umum, penelitian ini mendukung pendapat yang menyatakan bahwa agresivitas pajak berdampak negatif terhadap perusahaan karena meningkatkan risiko perusahaan. Penelitian ini diharapkan berkontribusi menambah literatur tentang agresivitas pajak sehingga pelaku ekonomi seperti manajer, investor dapat mengambil keputusan yang tepat.
Pengaruh Perencanaan Pajak dan Creative Accounting terhadap Nilai Perusahaan Fitria Urbach Prameswari Djunaedi; Dewi Prastiwi
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 1 No 1 (2021): JIKEM: Jurnal Ilmu Komputer, Ekonomi, dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Perusahaan memiliki tujuan untuk mengoptimalkan nilai perusahaan sehingga perusahaan berupaya melakukan perencanaan pajak dan creative accounting. Penelitian ini bertujuan untuk mengetahui pengaruh perencanaan pajak dan creative accounting terhadap nilai perusahaan. Penelitian ini menggunakan metode kuantitatif dan teknik analisis linear berganda. Sampel yang digunakan adalah perusahaan manufaktur yang terdaftar di BEI periode 2017-2019 dengan purposive sampling. Hasil penelitian menunjukkan bahwa perencanaan pajak dan creative accounting tidak berpengaruh terhadap nilai perusahaan.Hal ini berarti tinggi rendahnya praktik perencanaan pajak maupun creative accounting yang dilakukan oleh manajer tidak memengaruhi nilai perusahaan
Co-Authors Adinda Suci Cahya Ningtyas Ahsan waladi Aisyaturrahmi Alda Nadya Mastuti Alifiah Nurul Walidah Amanta Zain Amanta Zain, Amanta Anita Anita Ariani, Merry Okta AWALINA MAULIDAH, HIDAYATUL Budhi Setianto Citra Dewi Dhiah Fitrayati Dian Anita Nuswantara Diana Amalia Puspitasari Diana Amalia Puspitasari Erlina Diamastuti Erlina Diamastuti, Erlina Fitria Urbach Prameswari Djunaedi Hanindia Hajjar Damayanti Hariyati I Made Narsa ILMI, FAHIMATUL Irianti, Lingga Resvita KHUSNUL, ERAWATI Leny Yuanita Lisdiana Lisdiana Loggar Bhilawa LUCKY RACHMAWATI Made Dudy Satyawan Maria Ulfah Maria Ulfah Merlyana Dwinda Yanthi Muhammad Aldian Musmiarny Nilammadi, Wa Ode Nadya Ramadhani Endrasti Nadya Ramadhani Endrasti NASAIHATUL AFIFAH, SITI Ni Nyoman Alit Triani NOOR RHAMANDA, ANUGRAH Nuzula, Salsabila Firdausi Octakistis, Renata Putra, Rezzananta Wisnu RATNASARI, RENNI Renni Ratnasari Safitri, Shinta Silvy Dwi wahyuni Sri Haryani, Sri Haryani Syeren Al Gista Yaman Suryaman Yaman Suryaman, Yaman yuliani, nur afifah Yuni Khoirotul Abdiyah Zakariya Al Anshori