Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Ikonomika : Jurnal Ekonomi dan Bisnis Islam Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia
Arifah Fibri Andriani
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
PENGARUH TINGKAT PAJAK EFEKTIF PERUSAHAAN TERHADAP PEMBERHENTIAN DIREKTUR UTAMA Arifah Fibri Andriani; Sinabutar, Goradok Pande Raja
Scientax Vol 2 No 1 (2020): Oktober: Pada Pajak Kita Berpijak
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v2i1.48

Abstract

This study aims to determine the effect of the company’s effective tax rate on forced president director turnover. Prior studies find that the company’s effective tax rate is used continuously by shareholders to assess the performance of top manager (president director), then used as the basis of making decisions whether to hire or to fire the top manager. The effective tax rate of company is measured using accountancy effective tax rate (ETR) and cash effective tax rate (Cash ETR). By using 90 companies listed on the Indonesia Stock Exchange (IDX) as the samples, selected after going through purposive sampling stages, with firm-years starting from 2012 to 2016, this study finds that the company’s effective tax rate (both ETR and Cash ETR) does not affect the forced president director turnover.
The Influence Of Tax Audit, Tax Avoidance And Company Risk On Company Involvement In Tax Amnesty Programs In Indonesia Dyah Purwanti; Ari Kuncoro; Arifah Fibri Andriani
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 2 No 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.259 KB) | DOI: 10.35212/riset.v2i1.47

Abstract

This study aims to investigate the motivation of taxpayers for participating in the tax amnesty programs in Indonesia. At the end of 2016 to early 2017, the Government of Indonesia implemented a tax amnesty program. Through this research, we observed the profile of corporate taxpayers who voluntarily took part in the program. The results of this profile observation are useful for mapping the types of taxpayers’ motivation that are beneficial in increasing tax compliance. To achieve this goal, we observed the companies listed on the Indonesia Stock Exchange in the 2015-2017 period and then selected samples based on certain criteria. By using logistic regression, this study proves that the factors of tax audits, tax avoidance and business risk of the company encourage companies to join the tax amnesty program. These findings confirm that the company made use of the incentives offered by the tax amnesty program.
The Influence Of Tax Audit, Tax Avoidance And Company Risk On Company Involvement In Tax Amnesty Programs In Indonesia Dyah Purwanti; Ari Kuncoro; Arifah Fibri Andriani
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 2 No 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i1.47

Abstract

This study aims to investigate the motivation of taxpayers for participating in the tax amnesty programs in Indonesia. At the end of 2016 to early 2017, the Government of Indonesia implemented a tax amnesty program. Through this research, we observed the profile of corporate taxpayers who voluntarily took part in the program. The results of this profile observation are useful for mapping the types of taxpayers’ motivation that are beneficial in increasing tax compliance. To achieve this goal, we observed the companies listed on the Indonesia Stock Exchange in the 2015-2017 period and then selected samples based on certain criteria. By using logistic regression, this study proves that the factors of tax audits, tax avoidance and business risk of the company encourage companies to join the tax amnesty program. These findings confirm that the company made use of the incentives offered by the tax amnesty program.
Implementation of Maqashid Syariah in the Management of Regional Assets: Hifz al-Mal and Good Governance Perspective Sriyani; Arifah Fibri Andriani; Ria Dewi Ambarwati
IKONOMIKA Vol 11, No 1 (2026)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/q10srf27

Abstract

The implementation of Maqashid Syariah in the management of Regional Assets (BMD), especially the maintenance of Hifz al-Mal assets, and the application of good governance principles. Asset management problems such as limited human resources, inaccurate recording, and weak inventory are often found in the regions even though regional financial performance has received a fair opinion without being conveyed. This study aims to explore the problems that occur in BMD management using a qualitative method with an analytical descriptive approach. Primary data were obtained through interviews and Focus Group Discussions (FGDs), while secondary data were obtained through literature studies and reports. Respondents were selected by purposive sampling and analysis was carried out using the Quantitative Strategic Planning Matrix (QSPM). The results of the study found 17 strategic factors that influence BMD management. The most feasible strategic priority is to conduct a periodic BMD inventory within the framework of Hifz al-Mal to realize Maslahat kulliyat related to the public interest that includes the welfare of the entire community.
Co-Authors Ari Kuncoro Dyah Purwanti Laksono Trisnantoro Ria Dewi Ambarwati Sinabutar, Goradok Pande Raja Sriyani