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All Journal Jurnal Keuangan dan Perbankan Jurnal Akuntansi Multiparadigma Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Bisnis dan Akuntansi
widyasari, Permata ayu
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Economics, Econometrics & Finance

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Strategi Bisnis dalam Praktik Manajemen Laba pada Perusahaan Manufaktur di Indonesia Widyasari, Permata Ayu; Harindahyani, Senny; Rudiawarni, Felizia Arni
Jurnal Keuangan dan Perbankan Vol 21, No 3 (2017): July 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.654 KB) | DOI: 10.26905/jkdp.v21i3.1179

Abstract

This study investigated whether a firm’s business strategy is associated with real and accrual earnings management. It applied by Miles Snow (1978) business strategy typology and classified business strategy into two dominant and contrast strategy, prospector and defender. Business strategy is how the company make the decision to compete with its competitors and to sell its products. Compare with prospectors, Defenders have the motivation to engage in earnings management with the purpose of maintaining its reputation as a stable company and fulfill the investor’s expectation. Furthermore, this study also examined whether audit quality can decrease real and accrual earnings management. The sample was used in this study are manufacturing firms that are listed in the Indonesia Stock Exchange in period 2011–2014. Hypotheses were tested using multiple linear regressions. Our findings show that the defender has higher absolute real earnings management compare to the prospector, especially for-profit firms. However, absolute real earnings management can be decreased along with the increase in audit quality. Such findings could be a consideration for the investors. On the other hand, the business strategy does not associate with accrual earnings management.DOI: https://doi.org/10.26905/jkdp.v21i3.1179
Kepatuhan Pajak Kendaraan Bermotor Roda Dua di UPPD SAMSAT MARTAPURA dari Sudut Pandang Pengetahuan Pajak serta Persepsi Moral dan Sanksi Pajak Widyasari, Permata Ayu; Wijaya, Yossinda Anwar Nata
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol.22 No.1, Maret 2024
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v22i1.21347

Abstract

Penelitian ini menguji pengaruh pengetahuan pajak, moral wajib pajak, dan sanksi pajak terhadap kepatuhan wajib pajak kendaraan bermotor, khususnya kendaraan roda dua yang ada di UPPD SAMSAT Martapura. Penelitian berkontribusi pada originalitas dan perbedaan pada pengukuran pengetahuan pajak, karena peneliti membuat 20 soal pilihan ganda untuk mengukur kepatuhan wajib pajak. Jenis data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari penyebaran kuesioner kepada wajib pajak kendaraan roda dua yang melakukan pembayaran di UPPD SAMSAT Martapura. Sampel yang digunakan dalam penelitian ini adalah sebanyak 400 responden yang kemudian dianalisis menggunakan metode analisis regresi berganda. Penelitian ini mendapatkan hasil bahwa pengetahuan pajak tidak berpengaruh, sedangkan moral wajib pajak dan sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak kendaraan bermotor roda dua di UPPD SAMSAT Martapura
NASIONALISME, HARGA TRANSFER, DAN KEPEMILIKAN ASING DARI PANDANGAN PENGHINDARAN PAJAK Widyasari, Permata Ayu; Wijaya, Vernanda Octaviane; Hananto, Hari
Jurnal Akuntansi Multiparadigma Vol 15, No 1 (2024): Jurnal Akuntansi Multiparadigma (April 2024 - Agustus 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.1.03

Abstract

Abstrak - Nasionalisme, Harga Transfer, dan Kepemilikian Asing dari Pandangan Penghindaran PajakTujuan Utama - Penelitian ini berupaya membuktikan pengaruh harga transfer dan kepemilikan asing pada penghindaran pajakMetode – Penelitian ini memakai analisis regresi linear berganda. Sampel penelitian ini adalah perusahaan terindeks BEI di tahun 2019-2021 yang terindikasi praktek harga transfer.Temuan Utama - Harga transfer dan kepemilikan asing memiliki dampak negative terhadap praktek penghindaran pajak. Semakin tinggi agresifitas praktek harga transfer maupun makin tinggi prosentase kepemilikan asing, maka makin rendah praktek penghindaran pajak. Perusahaan tersebut justru menunjukan nasionalismenya melalui kontribusi pembayaran pajak.Implikasi Teori dan Kebijakan – Berdasarkan teori keagenan, kepemilikan asing dianggap sebagai pengawas yang memperkuat tata kelola perusahaan sehingga menurunkan praktek penghindaran pajak. Pengetatan aturan harga transfer dapat mengurangi motif perusahaan multinasional untuk melakukan pergeseran laba antar afilisasi maupun pada negara surga pajak.Kebaruan Penelitian – Penelitian ini mematahkan stereotipe bahwa nasionalisme perusahaan akan berkurang bila melakukan harga transfer maupun mempunyai kepemilikan asing dari sisi penghindaran pajak. Abstract - Nationalism, Transfer Pricing, and Foreign Ownership from the View of Tax AvoidanceMain Purpose - This study seeks to prove the effect of transfer pricing and foreign ownership on tax avoidance.Method - This study uses multiple linear regression. The sample is companies indexed on the IDX in 2019-2021 that have indicated transfer pricing practices.Main Findings - Transfer pricing and foreign ownership damage tax avoidance practices. The higher the aggressiveness of transfer pricing practices and the higher the percentage of foreign ownership, the lower the tax avoidance practices. The company shows its nationalism through the contribution of tax payments.Theory and Practical Implications - Based on agency theory, foreign ownership is considered a supervisor that strengthens corporate governance, thereby reducing tax avoidance practices. Tightening transfer pricing rules can reduce the motive of multinational companies to shift profits between affiliates or to tax haven countries.Novelty - This study breaks the stereotype that corporate nationalism will be reduced if it conducts transfer pricing or has foreign ownership in tax avoidance.
DOES TAX AVOIDANCE SENSITIVE TO THE COVID-19 PANDEMIC? Widyasari, Permata Ayu; Juselvec Yulfan, Divaldo; Hastuti, Maria Euginia
Jurnal Bisnis dan Akuntansi Vol. 26 No. 1 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i1.2409

Abstract

This research was conducted to obtain empirical evidence related to changes in tax avoidance carried out by companies before and after the Covid-19 pandemic, from 2019 to 2022. This research examines it further using two tests, including a two-category difference test and the MANOVA test. This basic research is carried out using a quantitative approach with secondary data in financial reports. The objects used in this research were 366 non-financial companies. This research uses several substitute variables for tax avoidance: book tax difference, GAAP effective tax rate, current effective tax rate, cash tax rate, and effective tax rate differential. Based on different tests, BTD is more sensitive in capturing differences in tax avoidance due to different statutory rates in 2019. The MANOVA test found no differences in tax avoidance from before to after the pandemic in 2019, 2020, 2021 and 2022. This indicates that income declined during the pandemic, but the tax payout ratio remained unchanged. Therefore, the pandemic has not changed the level of tax avoidance practices in Indonesia.
Co-Authors Felizia Arni Rudiawarni Hari Hananto Hastuti, Maria Euginia Juselvec Yulfan, Divaldo Senny Harindahyani Wijaya, Vernanda Octaviane Wijaya, Yossinda Anwar Nata