Article Per Year (5 Year)
p-Index From 2020 - 2025
2.036
P-Index
This Author published in this journals
All Journal Revitalisasi : Jurnal Ilmu Manajemen Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Economy, Accounting and Management Science (JEAMS) Profit: Jurnal Manajemen, Bisnis dan Akuntansi INCOME: Indonesian Journal of Community Service and Engagement Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Jurnal Riset Akuntansi Jurnal Riset dan Inovasi Manajemen Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Neraca Manajemen, Akuntansi, dan Ekonomi Akuntansi Pajak dan Kebijakan Ekonomi Digital International Journal of Economics, Business and Innovation Research
Rike Selviasari
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Riset Akuntansi

 1 
Pengaruh Likuiditas Dan Inventory Intensity Terhadap Agresivitas Pajak Dengan Manajemen Laba Sebagai Variabel Pemoderasi Pada Perusahaan Lq45 Miladiah Kusumaningarti; Rike Selviasari; Fitria Nur Wahyuningsih
Jurnal Riset Akuntansi Vol. 1 No. 4 (2023): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i4.839

Abstract

The purpose of this study was to determine the effect of liquidity (X1) and inventory intensity (X2) on tax aggressiveness (Y) with earnings management (Z) as a moderating variable in LQ45 companies for the 2019-2021 period. The population in this study is the financial statements of LQ45 companies for the 2019-2021 period. 2019 – 2021. The population of this study were 45 companies and 28 companies were selected as sample criteria in purposive sampling. The analysis technique used in this study is multiple analysis techniques and moderated regression analysis which is tested with the classical assumption test. The results of this study indicate that liquidity and inventory intensity have no effect on tax aggressiveness. In addition, the results of research on moderating variables with earnings management weaken the effect of liquidity on tax aggressiveness and the effect of inventory intensity weakens tax aggressiveness
Pengaruh Financial Distress, Komite Audit dan Ukuran Perusahaan Terhadap Tax Avoidance : (Studi Kasus pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2020-2022) Ganda Setyo Prayogo; Ahmad Yani; Rike Selviasari
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i3.2232

Abstract

Recently, the Indonesian government has continuously made improvements to the tax system in an effort to maximize revenue from the tax sector. Taxes are a burden for businesses because they limit their ability to generate profits. The aim of this research is to determine the effect of financial distress, audit committee and company size on tax avoidance. This research is associative research, namely research that aims to determine the relationship or influence between two or more variables. The location of this research was carried out in the Sharia Investment Gallery of the Indonesian Stock Exchange at Kadiri Islamic University. The sampling technique in this research used a nonprobability sampling technique with a purposive sampling method which resulted in 39 samples. Researchers in analyzing the data used the SPSS for Windows tool using multiple linear regression analysis methods, classical assumption testing and hypothesis testing. The results of this research show that financial distress (X1) has a significant effect on tax avoidance (Y), the audit committee (X2) has no significant effect on tax avoidance (Y), company size (X3) has a significant effect on tax avoidance (Y), financial distress (X1), audit committee (X2) and company size (X3) have a significant effect on tax avoidance (Y).
Co-Authors Adinda Dwi Cahyakusuma Agus Athori Ahmad Yani Anisak Salsabila Antonia Pramudita Ayuanti, Rafikhein Novia Dewi Wungkus Diana Ambarwati Diana Ambarwati Fitria Nur Wahyuningsih Ganda Setyo Prayogo Ivana Wilda Afosma Kusuma, Marhaendra Lazuardy Rinto Admaja Ludi Wishnu Wardana Mamta Iqlima Miladiah Kusumaningarti Muhammad Alfa Niam Puji Rahayu Rafikhein Novia Ayuanti Sudarmiatin Violy Amanda Salsabilla