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Tartila, Nilda
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Economics, Econometrics & Finance

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Pengaruh Agresivitas Pelaporan Keuangan terhadap Agresivitas Pajak dengan Mekanisme Good Corporate Governance sebagai Pemoderasi Krismonika, Mahasani Puspitarani; Tartila, Nilda
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 2 (2020): JIAKES Edisi Agustus 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i2.374

Abstract

Companies are currently involved in various forms of tax planning to reduce the estimated tax liability. On the other hand, aggressive tax actions are bad for the companies because it requires them to report lower profits. Frank et al (2009) found there was a tendency that companies were able to report greater profits and have a low tax burden simultaneously. Thus, it can be said that trade-offs don't always occur. This study aims to assess the influence of the aggressiveness of financial reporting on tax aggressiveness in manufacturing companies from 2015-2018 by using the mechanism of Good Corporate Governance as a moderating variable. The data used in this study are secondary data obtained from the financial statements and annual reports of manufacturing companies from the Indonesia Stock Exchange. The population of this research is 27 manufacturing companies listed on the Indonesia Stock Exchange. Selection of the sample was done using the purposive sampling method. The analytical method used in this research is multiple regression or multiple regression with the SPSS version 25 computer program. Hypothesis test was performed using multiple regression methods and MRA (Moderated Regression Analysis). The results of this study indicate that the aggressiveness of financial reporting on manufacturing companies simultaneously has a significant positive effect on tax aggressiveness with a significance value of 0.003. The mechanism of Good Corporate Governance with indicators of Institutional Ownership and Managerial Ownership simultaneously has a significant negative effect on tax aggressiveness with a significance value of 0.001 and 0.007. As well as the mechanism of Good Corporate Governance, it is stated that it can weaken the effect of the aggressiveness of financial reporting on tax aggressiveness. Key words : Financial Reporting Agressiveness, Tax Aggressiveness, and Good Corporate Governance
Analysis Of The Impact Of Tax Burden, Profitability, Sales Growth, And Company Size On Transfer Pricing : Case Study On Manufacturing Companies In The Consumer Goods Industry Sector Listed On The Indonesia Stock Exchange For The Period 2021-2023) Tartila, Nilda; Putri, Wulan Wahyuni Rossa
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i5.2948

Abstract

The aim of this research is to determine the effect of tax burden, profitability, sales growth and company size on transfer pricing. The nature of this research is quantitative. The research sample used purposive sampling and obtained 30 companies is food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. This research uses secondary data in the form of financial reports and company annual financial reports downloaded from www.idx.co.id and the websites of each company sampled in this research. Data analysis uses multiple linear analysis. The results of this research show that tax burden and profitability influence transfer pricing. Meanwhile, sales growth and company size have no effect on transfer pricing. Also, tax burden, profitability, sales growth and company size simultaneously influence transfer pricing. Keywords : tax burden, profitability, sales growth, company size, transfer pricing
Does Banking Performance Matter for Stock Prices? Post-Merger Evidence from Bank Syariah Indonesia Wahyuni, Iis; Andrianto, Toni; Roup, Abdul; Tartila, Nilda
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.v13i4.2638

Abstract

This study examines the impact of banking performance on the stock price of Bank Syariah Indonesia (BSI) in the post-merger period. The merger of three state-owned Islamic banks into BSI represents a strategic consolidation aimed at strengthening competitiveness, efficiency, and market value within Indonesia’s Islamic banking sector. Using a quantitative and explanatory research design, this study analyzes secondary data derived from BSI’s financial statements and stock price data during the post-merger period from 2021 to 2024. Banking performance is measured using profitability (ROA and ROE), asset quality (Non-Performing Financing/NPF), liquidity (Financing to Deposit Ratio/FDR), capital adequacy (CAR), and efficiency (BOPO). Multiple linear regression analysis is employed to examine the relationship between banking performance indicators and stock price movements. The results indicate that profitability, asset quality, capital adequacy, and efficiency have a significant effect on BSI’s stock price, while liquidity shows a weaker and less consistent influence. Among the examined variables, profitability and efficiency emerge as the most dominant determinants of stock price movements, suggesting that investors place greater emphasis on earnings capacity and operational effectiveness in evaluating post-merger performance. These findings imply that the success of banking consolidation in Islamic banking is reflected not merely in organizational scale but in tangible improvements in financial performance that are recognized by the capital market. The study provides valuable insights for bank management, investors, and policymakers regarding post-merger performance evaluation and consolidation strategies in Islamic banking.   Keywords: Islamic banking, merger, banking performance, stock price, Bank Syariah Indonesia.
Co-Authors Abdul Roup, Abdul IIS WAHYUNI Krismonika, Mahasani Puspitarani Putri, Wulan Wahyuni Rossa Toni Andrianto