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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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PERAN OECD DALAM MEMINIMALKAN UPAYA TAX AGRESIVENESS PADA PERUSAHAAN MULTINATIONALITY Hanindia Hajjar Damayanti; Dewi Prastiwi
Jurnal Akuntansi Multiparadigma Vol 8, No 1 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (460.06 KB) | DOI: 10.18202/jamal.2017.04.7041

Abstract

Abstrak: Peran OECD dalam Meminimalkan Upaya Tax Aggressiveness pada Perusahaan Multinationality. Penelitian ini bertujuan membuktikan pengaruh transaksi multinationality, pemanfaatan tax heaven country dan pemeriksaan pajak terhadap tax aggressiveness. Penelitian dilakukan dengan pendekatan kuantitatif pada perusahaan yang terdaftar di BEI periode 2010-2014. Hasil penelitian menunjukkan pemanfaatan tax haven countries tidak berpengaruh terhadap tax aggressiveness, yang berarti bahwa perusahaan memanfaatkan lokasi usaha di negara tax heaven tidak dalam upaya melakukan tax aggresiveness. Multinationality berpengaruh negatif terhadap tax aggressiveness. Hal ini disebabkan lembaga OECD telah mengeluarkan OECD Transfer Pricing Guidelines sebagai panduan bagi otoritas pajak maupun perusahaan multinasional dalam menyelesaikan masalah transfer pricing. Sebaliknya, Pemeriksaan pajak tidak berpengaruh terhadap tax aggressiveness. Abstract: OECD's Role in Minimizing Tax Aggressiveness Efforts at Multinationality Companies. This paper aims to prove the relation between multinationality transaction of tax heaven countries and the tax investigation toward the tax aggressiveness. This research is done by quantitative approach upon the companies registered in BEI for 2010-2014 periods. The findings denote the tax heaven countries have no effort to conduct the tax aggressiveness on which the multinationality negatively has no effect since the occurrence in the OECD Transfer Pricing Guidelines as the guideline for both the taxing authority and the multinational companies in accomplishing the transfer pricing matter. In contrary, the investigation does not influence the tax aggressiveness.
PENGARUH KOMPLEKSITAS SISTEM PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN GENDER SEBAGAI VARIABEL MODERASI Nadya Ramadhani Endrasti; Dewi Prastiwi
Jurnal Analisa Akuntansi dan Perpajakan Vol. 7 No. 2 (2023): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v7i2.6579

Abstract

Kepatuhan merupakan kunci sukses pemungutan pajak, oleh karena itu perlu dilakukan identifikasi faktor-faktor yang mempengaruhi kepatuhan wajib pajak. Berbagai penelitian telah dilakukan guna membuktikan variabel-variabel yang berpengaruh terhadap kepatuhan wajib pajak. Penelitian ini bertujuan membuktikan pengaruh kompleksitas sistem perpajakan terhadap kepatuhan Wajib Pajak dengan gender sebagai variabel moderasi. Variabel ini dipilih karena dengan system digitalisasi saat ini semua administrasi perpajakan dilakukan secara digital. Penelitian ini menggunakan dua teori yaitu teori Atribusi dan Teori Feminisme. Data dikumpulkan menggunakan kuisioner dengan jumlah sampel sebanyak 400 responden Wajib Pajak Orang Pribadi di 10 KPP Surabaya yang terdaftar pada Kantor Wilayah DJP Jawa Timur I. Penelitian ini menggunakankan enam jenis karakteristik sampel sebagai bahan analisa hipotesa. Aplikasi statistik SmartPLS digunakan untuk pengelolaan data dalam penelitian ini. Hasil penelitian membuktikan kompleksitas sistem perpajakan berpengaruh positif terhadap kepatuhan wajib pajak, sedangkan gender tidak dapat memoderasi hubungan komplesitas sistem perpajakan terhadap kepatuhan pajak.
Pengaruh Kualitas Audit, dan Voluntary Disclosure terhadap Cost of Equity Capital Muhammad Aldian; Dewi Prastiwi
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 2 (2023): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i2.1295

Abstract

This study attempts to investigate how audit quality, business size, and voluntary disclosure influence the cost of equity capital. Uses stock quotes from the Yahoo Finance website from 2018 to 2020 and annual reports from the website IDX (Indonesian Stock Exchange), this kind of study is quantitative in nature. Purposive sampling is the sampling approach used, and provides a sample of 107 business data using secondary data. Data processing using SPSS 24, as well as data analysis techniques in the form of multiple linear regression analysis. According to processing findings in this study, audit quality has an adverse impact on the price of equity capital. The cost of equity capital is not affected by the optional disclosure variables at the same time.
Corporate Social Responsibility, Environmental Social Governance, And Implementation Of Green Accounting On Firm Value Anita Anita; Ni Nyoman Alit Triani; Dewi Prastiwi
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 2 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.5360

Abstract

This research aims to test and analyze the influence of Corporate Social Responsibility, Environmental Social Governance, and the implementation of Green Accounting on firm value as proxied by Tobin's Q. The subjects of this research are manufacturing sector companies that are actively listed on the Indonesia Stock Exchange in the 2020-2022 period that selected through purposive sampling technique. This research uses quantitative research methods. This research has results showing that Corporate Social Responsibility has a positive effect on firm value, Environmental Social Governance has a negative effect on firm value, and Implementation of Green Accounting has no effect on firm value.
Trust and Tax Compliance in Indonesia Dewi Prastiwi; Nadya Ramadhani Endrasti; Yuni Khoirotul Abdiyah
Jurnal ASET (Akuntansi Riset) Vol 16, No 1 (2024): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i1.60788

Abstract

This study examines the effect of trust on taxpayer compliance and the potential of gender to moderate this relationship. A quantitative approach was employed using the Structural Equation Modeling (SEM) and SmartPLS tools. The sample size for this research consisted of 400 respondents, and data collection was carried out through a survey. The results indicated that trust enhances taxpayer compliance. However, gender does not moderate this relationship, as the level of trust is influenced not by gender characteristics but by the outcomes experienced by taxpayers in fulfilling their tax obligations. This study's findings also provide empirical evidence supporting the Slippery Slope Framework hypothesis, which asserts that actions should be taken to enhance the authority's power and build taxpayer trust to achieve tax compliance. The practical implication of these findings is that tax authorities should focus on building and maintaining trust with taxpayers to enhance compliance. This can be achieved through transparent, fair, and efficient tax administration practices. Tax authorities can foster a positive image and increase taxpayer trust by improving service quality and demonstrating the proper utilization of tax revenues for community benefits. The sociological approach used in formulating research variables distinguishes this study from others.
Enhancing Audit Quality: Investigating Impact of Audit Fees, Audit Tenure, and Audit Rotation Putra, Rezzananta Wisnu; Prastiwi, Dewi
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 4 No. 1 (2024): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v4i1.889

Abstract

This research was conducted to investigate improving audit quality through several ways, including audit fees, audit tenure, and audit rotation. This research was conducted by taking a sample of companies in Indonesia listed on the IDX during 2020 to 2022, so 826 data were found. From the course of this research, it was found that audit fees can positively affect audit quality, audit tenure can negatively affect audit quality, and audit rotation can positively affect audit quality. This research contributes to decision making for principals in improving audit quality for the companies they own.
Analisis kinerja rumah sakit dengan pendekatan balanced scorecard pada RSI surabaya Safitri, Shinta; Prastiwi, Dewi; Setianto, Budhi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (690.093 KB) | DOI: 10.32670/fairvalue.v4i11.1912

Abstract

This study aims to measure the performance of the Surabaya Islamic Hospital with a balanced scorecard approach. The balanced scorecard approach consists of perspectives, finance, customers, internal business processes, as well as growth and learning. The research was carried out with descriptive qualitative methods. The primary data collection method was conducted by interviewing the HR section, the medical record unit, and the nursing section. Secondary data used in this study is data and information from the web, journals, books and documents related to hospital performance measurement, in the form of financial reports and patient care data. The results of the study can be concluded from a financial perspective, it is considered good except for the liquidity ratio. Customer perspective is considered good. The internal business process perspective is considered good, all except the BTO parameter. Growth and learning perspectives are considered good.
Corporate Social Responsibility, Koneksi Politik, dan Kompensasi Manajemen Terhadap Penghindaran Pajak: Studi Analisis Meta Musmiarny Nilammadi, Wa Ode; Adinda Suci Cahya Ningtyas; Dewi Prastiwi
EQUITY Vol 26 No 2 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

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

Abstract

Penelitian ini bertujuan untuk menguji hubungan corporate social responsibility (CSR), koneksi politik, dan kompensasi manajemen terhadap penghindaran pajak serta menyelidiki apakah perbedaan hasil penelitian terdahulu dimoderasi oleh perbedaan pengukuran corporate social responsibility (CSR) dan penghindaran pajak. Teknik analisis meta digunakan dalam penelitian ini untuk mengorganisasikan inkonsistensi hasil penelitian terdahulu serta mengidentifikasi faktor-faktor moderasi  yang mungkin menyebabkan inkonsistensi tersebut. Sampel penelitian ini berjumlah 25 artikel publikasi terindeks Sinta 2 dan 3 untuk selanjutnya dilakukan analisis kuantitatif. Hasil analisis meta menunjukkan bahwa CSR dan kompensasi manajemen berpengaruh positif terhadap penghindaran pajak. Hasil ini menunjukkan bahwa kedua faktor yang diteliti mendukung tindakan penghindaran pajak yang dilakukan oleh perusahan. Sementara itu, koneksi politik berpengaruh negatif terhadap penghindaran pajak. Penelitian ini juga menemukan bahwa perbedaan proksi pengukuran dalam mengukur penghindaran pajak dan CSR akan mempengaruhi hasil akhir penelitian. Penelitian ini diharapkan dapat berkontribusi terhadap studi empiris yang ada dengan memberikan bukti konklusif mengenai CSR, koneksi politik, kompensasi manajemen, dan penghindaran pajak. Kata Kunci: CSR, Koneksi Politik, Kompensasi Manajemen, Tax Avoidance, Analisis Meta.
WHAT IS THE IMPACT OF WORK MOTIVATION IN IMPROVING EMPLOYEE PERFORMANCE? CASE STUDY IN BANK JATIM INTERNAL AUDIT DIVISION Nuzula, Salsabila Firdausi; Irianti, Lingga Resvita; Prastiwi, Dewi
Sinergi : Jurnal Ilmiah Ilmu Manajemen Vol. 14 No. 2 (2024): September 2024
Publisher : Economic and Bussiness Faculty, Dr Soetomo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/sng.v14i2.8399

Abstract

This study aims to describe the effect of reward and punishment on employee performance to understand the impact and effectiveness of the use of these two mechanisms in increasing employee productivity and motivation, and to determine the level of employee motivation at Bank Jatim Internal Audit Division. This type of research is qualitative research by conducting interviews. The findings show that positive motivation in the form of adequate salary, performance-based bonuses, and career advancement opportunities have a greater impact on performance than negative motivation such as punishment, fines, criticism, and reprimands. Respondents stated that fair and clear financial incentives, along with opportunities for career growth and development, provide a strong impetus for employees to improve their productivity and work quality.
THE IMPACT OF WORK ENVIRONMENT AND LEADERSHIP ON THE PERFORMANCE OF GENERATION Z EMPLOYEES Octakistis, Renata; Zakariya Al Anshori; Dewi Prastiwi
Sinergi : Jurnal Ilmiah Ilmu Manajemen Vol. 14 No. 2 (2024): September 2024
Publisher : Economic and Bussiness Faculty, Dr Soetomo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/sng.v14i2.8436

Abstract

The aim of this study is to determine whether the performance of Generation Z employees in Surabaya is influenced by their work environment and leadership. The subjects selected for this research were Generation Z individuals aged 17 to 29 in Surabaya. The study sampled 150 Generation Z workers from the city. A quantitative approach was employed, utilizing multiple linear regression analysis. The findings indicate that both the work environment and leadership positively impact the performance of Generation Z employees in Surabaya. This research was limited to the population of Surabaya. Given this limitation, future studies are recommended to broaden the sample area and include additional variables to enhance the effectiveness of the results.
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