Article Per Year (5 Year)
p-Index From 2021 - 2026
2.554
P-Index
This Author published in this journals
All Journal JDM (Jurnal Dinamika Manajemen) JURNAL AKUNTANSI UNIVERSITAS JEMBER Fokus Ekonomi JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi dan Manajemen Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Disrupsi Bisnis Abdimisi Jurnal Pajak Vokasi (JUPASI) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Nusa Akuntansi Jurnal Akuntansi JIMEKA
Pratiwi, Adhitya Putri
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
Executive Character and Financial Distress on Tax Avoidance with Manager’s Overconfidence as a Moderating Variable Firmansyah, Aditya; Pratiwi, Adhitya Putri
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.7125

Abstract

Abstract Purpose - The purpose of this study was to determine the effect of executive character and financial distress on tax avoidance with manager overconfidence as a moderating variable. Design/methodology/approach - This study used a sample of BUMN Companies listed on the Indonesia Stock Exchange in 2017-2021. The data used in this study are financial statements and annual reports. The sampling technique used was purposive sampling, where from 38 BUMN companies, a sample of 10 companies was obtained for 5 years so that a total of 50 data samples were obtained. The analysis used is panel data regression analysis using fixed effect regression model data processed with the help of Eviews9 software. Findings - The results obtained show that simultaneously executive character and financial distress affect tax avoidance. The results obtained show partially that executive character affects tax avoidance, financial distress has no effect on tax avoidance. The results obtained also show that manager overconfidence is not able to moderate the effect of executive character and financial distress on tax avoidance.Research limitations/implications - The independent variables used in this research are only 2 factors, namely executive character and financial distress, as well as a moderating variable, namely manager overconfidence. This allows other factors that influence tax avoidance to be ignored. Keywords: Executive Character, Financial Distress, Tax Avoidance, and Manager Overconfidence
ANALISIS PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015 Pratiwi, Adhitya Putri
Jurnal Disrupsi Bisnis Vol. 1 No. 3 (2018): Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v1i3.2856

Abstract

ABSTRAK Penelitian ini dilakukan untuk menguji pengaruh variable Current Ratio, Cash Ratio, Debt to Asset Ratio, Debt to Equity Ratio dan Tota Asset Turn Over terhadap pertumbuhan laba. Data diperoleh dengan metode purposive sampling dengan criteria (1) Perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia dan konsisten ada selama periode penelitian, (2) Perusahaan food and beverages yang menyajikan laporan keuangan selama periode penelitian, (3) Perusahaan food and beverages yang tidak menghasilkan laba negative selama periode penelitian. Hasil analisis menunjukkan bahwa data yang digunakan dalam penelitian ini telah memenuhi asumsi klasik, yang meiputi tidak terjadi multikolinieritas dan data terdistribusi secara normal. Dari hasil analisis regresi menunjukan bahwa variable Current Ratio dan Total Asset Turn Over secara parsial berpengaruh signifikan terhadap pertumbuhan laba. Sedangkan Cash Ratio, Debt to Asset Ratio dan Debt to Equity Ratio berpengaruh tidak signifikan terhadap pertumbuhan laba. Kelima variable yang digunakan dala penelitian ini secara bersama-sama berpengaruh terhadap pertumbuhan laba. Kata Kunci : Currents Ratio (CR1), Cash Ratio (CR2), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER)
Pendampingan Peningkatan Daya Saing UMKM melalui Implementasi E-Bisnis Berbasis Data dan Teknologi Digital Indrayani, Lioni; Pratiwi, Adhitya Putri; Cahyani, Yenni
Abdimisi Vol. 6 No. 2 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v6i2.50781

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in both local and national economies, yet they often face challenges in adopting digital technology, particularly in the Gunung Sindur District. This Community Service Program aims to enhance the competitiveness of MSMEs through the implementation of data-driven and technology-based e-business solutions. The program includes several key stages: assessing digital readiness, providing digital literacy and e-business strategy training, offering technical assistance in using marketplaces, social media, and financial applications, as well as ongoing monitoring and evaluation. Initial results show improved understanding of digital technology, the adoption of online marketing strategies, and increased operational efficiency and market access. This initiative is expected to foster sustainable digital transformation in the MSME sector and contribute to the economic well-being of the local community. Keywords: MSMEs, e-business, digitalization, competitiveness, data management, technology transformation
PENGARUH INTENSITAS MODAL, INVENTORY INTENSITY DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE Putri, Lutviana Cindy Eka; Pratiwi, Adhitya Putri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i4.21400

Abstract

The purpose of this research is to determine the effect of capital intensity, inventory intensity and transfer pricing on tax avoidance in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 20162020. The methodology used in this study is quantitative. The sampling technique used is purposive sampling and the sample obtained in this study is 90 data. The analytical method used is descriptive statistical analysis, classical assumption test, multiple regression analysis, determinant coefficient test, F test, and T test with the help of Eviews 9 software. Based on the test results, it was found that capital intensity, inventory intensity and transfer pricing had a simultaneous effect on tax avoidance. Capital intensity did not have an effect on tax avoidance. Inventory intensity had an effect on tax avoidance. Transfer pricing had no effect on tax avoidance.
PENGAMBILAN KEPUTUSAN PENGHINDARAN PAJAK PADA PERUSAHAAN MULTINASIONAL BERDASARKAN MULTINASIONALISM, PEMANFAATAN TAX HAVEN DAN THIN CAPITALIZATION Ayuningtyas, Fitria; Pratiwi, Adhitya Putri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i2.20954

Abstract

This study aims to analyze tax avoidance decision making in multinational companies based on multinationalism, the use of Tax Havens and Thin Capitalization. This study uses quantitative methods and uses secondary data from multinational companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The sample used in this study used purposive sampling technique and obtained a sample of 32 companies. The data analysis method in this study uses multiple linear regression analysis with the statistical program Eviews 10. The results of this study prove that: Multinationality has a significant effect on tax avoidance, Tax Haven has a significant effect on tax avoidance, and Thin Capitalization doesnt have significant effect on tax avoidance.
STRUKTUR MODAL: INFLASI, NON-DEBT TAX SHIELD, DAN AGRESIVITAS PAJAK Septiananda, Nafillia; Pratiwi, Adhitya Putri
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 3 (2023): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i3.5999

Abstract

The purpose of this study is to identify and provide empirical evidence of the effect of inflation, non-debt tax shield and tax aggressiveness on capital structure. This study uses a sample of Basic Materials Companies Listed on the Indonesia Stock Exchange in 2017-2021. The data used in this study are financial reports and annual reports. The sampling technique used was purposive sampling, from 98 Basic Materials companies a sample of 14 companies was obtained for 5 years. The analysis used is panel data regression analysis using the Random Effect regression model. the data is processed with the help of Eviews 9 software. The results obtained show that simultaneously inflation, non-debt tax shield and tax aggressiveness have an effect on capital structure. The results obtained partially show that inflation has an effect on capital structure, non-debt tax shield has no effect on capital structure, and tax aggressiveness has no effect on capital structure.
Co-Authors Afridayani, Afridayani Cahyani, Nabila Duwi Cahyani, Yenni Firmansyah, Aditya Fitria Ayuningtyas Gunawan Habibah Habibah Holiawati, Holiawati Indrayani, Lioni Margie, Lyandra Aisyah Muhammad Ridwan Nopagia, Nopagia Norsiah, Siti Nur Kholisah, Yuni Isna Puspita Handayani Putri, Adinia Pitaloka Putri, Lutviana Cindy Eka Ruhiyat, Endang SEPTANTA, RANANDA Septiananda, Nafillia Suripto Suripto Ulfani, Aulia Wulandari, Rosita Zalukhu, Pipit Kasih Murni