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Viriany
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Peranan Tata Kelola Dalam Penentuan Kas Ditangan Wirianata, Henny; Viriany; Sari, Vinnetta Ratna; Tanaya, Catherine Carissa
Jurnal Ekonomi Vol. 28 No. 3 (2023): November 2023
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v28i3.1694

Abstract

This study aims to obtain empirical evidence of the role of governance, namely the structure of the board and audit committee in determining cash holding. The data in the study were taken by purposive random sampling. Data obtained from manufacturing companies listed on the IDX for the 2017-2021 observation period. The data is then processed with E-views. Board size and board meetings have no significant influence. Independent board composition has a significant positive influence. Audit committee members has a significant negative influence. As a control variable, firm size and capital expenditure had no significant effect on cash on holding. Meanwhile, DAR as a control variable has a significant negative influence. Board size, independent board composition, board meetings, and audit committee members, as well as the control variables of firm size, DAR, and capital expenditure have a significant influence on the decision to determine the amount of cash holding.
ANALISIS MODERASI PROFITABILITAS PADA HUBUNGAN STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN: STUDI PADA PERUSAHAAN NON-CYCLICALS Ineke; Viriany
Jurnal Bina Akuntansi Vol. 12 No. 1 (2025): Jurnal Bina Akuntansi Volume 12 Nomor 1 bulan Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v12i1.704

Abstract

ABSTRACT The purpose of this study was to examine the capital structure, and firm size effect on firm value with profitabiliy as a moderating variable in non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The selected sample was 23 companies using the purposive sampling method. Data analysis using Eviews 12 and Microsoft Excel 2021. Based on the results of the t-test result, capital structure has a positive and significant effect on firm value, while firm size has a negative and insignificant effect on firm value, then profitabiliy as a moderating variable cannot strengthen the relationship between capital structure and firm size on firm value. Keywords: Capital Structure, Firm Size, Profitability, Firm Value.  
Determination of Capital Structure with the Influence of Financial Characteristics and Tax Aspects Wirianata, Henny; Viriany
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.3256

Abstract

This study was conducted to obtain empirical evidence on the influence of financial characteristics and tax aspects on capital structure. Data samples were taken from the non-cyclical consumer sector listed on IDX in 2020 to 2023 with purposive random sampling. The results showed that firm size, profitability, and interest coverage ratio significantly negatively affect DER. Liquidity, non-debt tax shield, and tax rate significantly positively affect DER. Meanwhile, tangibility, asset growth, sales growth, and debt tax shield do not significantly affect DER. The results also showed that tangibility, firm size, and liquidity significantly negatively affect DAR. A non-debt tax shield and tax rate significantly positively affect DAR. Meanwhile, asset growth, sales growth, profitability, interest coverage ratio, and debt tax shield do not significantly affect DAR. All independent variables significantly affect capital structure proxied by DER and DAR.
Moderation Of Firm Size On The Effect Of Financial Performance On Tax Avoidance Wirianata, Henny; Viriany; Tan Hauw-Sen
Jurnal Akuntansi Vol. 28 No. 3 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i2.2068

Abstract

This research was conducted to determine the influence of profitability, leverage, capital intensity, CSR, and firm size on tax avoidance and how firm size moderates this influence. The data in the research was taken using purposive random sampling by determining criteria from companies in the energy, basic materials, industrial, primary and secondary consumer goods sectors listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The data were processed and analysed using multiple regression and moderated regression analysis using Eviews 10. The research results show that profitability has a positive and significant influence on tax avoidance, and leverage has a negative and significant influence on tax avoidance. Capital intensity, CSR activities and firm size do not influence tax avoidance. The research results also show that firm size can moderate the influence of leverage and capital intensity on tax avoidance.
PELATIHAN PAJAK PENGHASILAN KARYAWAN SATU PEMBERI KERJA Viriany; Wulansari Syahputeri A.P
Jurnal Serina Abdimas Vol 1 No 3 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i3.26165

Abstract

Pemerintah Indonesia sedang giat-giatnya melakukan pelatihan atau inklusi mengenai pajak di semua lini masyarakat. Pelatihan yang dilakukan memang kebanyakan bersifat daring karena adanya pandemic covid 19 selama 3 tahun belakangan ini. Namun pemerintah juga telah mulai melakukan pelatihan, penyuluhan atau inklusi secara luring demi memberikan pengetahuan tentang pajak secara lengkap. Di bidang Pendidikan seperti kampus telah banyak diberikan penyuluhan, pelatihan atau inklusi mengenai peraturan baru yang muncul berkaitan dengan pajak. Namun kelihatannya di sekolah belum dilakukan penyuluhan dan pelatihan yang sama. Kemungkinan karena usia para pelajar yang terlalu dini atau memang ada pertimbangan lain dari pemerintah. Dan memang di dalam kurikulum Pendidikan SMA belum diajarkan mengenai pajak. Tim PKM Untar menimbang tidak ada salahnya mulai mengenalkan pajak kepada para siswa SMA dengan pertimbangan bahwa mereka perlu mengetahui pajak secara umum dan nanti mereka akan menjadi wajib pajak di kemudian hari. Tentu saja materi yang diajarkan tidak dapat terlalu mendalam mengingat banyaknya peraturan perpajakan dan juga tingkat kemampuan berpikir para siswa SMA yang mungkin belum mengenal sama sekali apa itu pajak. Tim PKM Untar mencoba memulai mengenalkan pajak secara umum terlebih dulu. Dengan durasi waktu pelatihan hanya sekitar 40 menit maka Tim PKM Untar memilih dengan hati-hati materi yang akan diberikan pada para siswa SMA ini. Akhirnya dipilihlah pelatihan mengenai pajak penghasilan bagi karyawan yang bekerja di satu pemberi kerja. Kebanyakan memang nantinya mereka akan bekerja di sebuah perusahaan dan mereka perlu bayar pajak. Pelatihan dilakukan di SMA Kristen Yusuf dengan jumlah peserta sekitar 22 anak. Pelatihan berlangsung secara luring di sekolah mereka di sela-sela kegiatan belajar mengajar yang mereka jalani. Peserta cukup antusias dan mendengarkan dengan baik pelatihan yang diberikan.
PELATIHAN PERHITUNGAN DAN PENCATATAN ASET TETAP BAGI SISWA/I SMA PROVIDENTIA Elfenso, Parcella Glatia; Viriany
Jurnal Serina Abdimas Vol 2 No 1 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i1.29204

Abstract

Teaching activities in the education represent a manifestation of a student-centered learning approach. The independent campus learning model presents challenges and opportunities for the development of innovation, creativity, personality, and addressing the needs of students. This system also aims to cultivate independent skills in seeking and acquiring knowledge through real experiences and field dynamics, including problem-solving, social interaction, collaboration, and self-management.The goal of the teaching assistance program in the Education unit is to provide students with the opportunity to learn and develop themselves while assisting schools in delivering optimal education services to all high school students. This program also aims to sharpen students' thinking skills in solving the problems they encounter. Teaching Assistant Activities will be organized specifically for students of SMA Providentia, located at Jl. Kedoya Raya No. 35, RT.14/RW.7, Kedoya Utara, West Jakarta. The implementation of this program will involve the direct delivery of information to the participants of the teaching, who are the students of SMA Providentia, in the form of face-to-face meetings. The program's duration will run from August 2023 to November 2023. This will be achieved by applying the knowledge imparted by lecturers from Tarumanagara University to the students of SMA Providentia. Teaching Assistant Activities will commence with an initial meeting between the school and Tarumanagara University to identify the school's needs and interests related to this collaboration. We have concluded that the theme we have chosen is "Fixed Assets." The results of this activity is the publication.
PELATIHAN DI SALAH SATU SMA DI JAKARTA BARAT TENTANG PENGHASILAN ORANG PRIBADI DAN PAJAKNYA Viriany; Beatrice Tannessia Tandri; Steven Imanuel
Jurnal Serina Abdimas Vol 3 No 2 (2025): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v3i2.34890

Abstract

Taxes are essential for funding government expenditures, both routine and non-routine. Tax revenue plays a crucial role in supporting the country's development. In recent years, the government has intensified efforts to optimize tax collection by issuing various new regulations, particularly concerning income tax. Income tax is imposed on both individual and corporate income and includes several types, such as Article 21, 22, 23, 24, 25, 26, 28, 29, and Article 4 paragraph 2, as well as Article 15. Individuals can earn income from many sources—through employment, trade, service provision, or, increasingly, as content creators or influencers. Many from Generation Z now work remotely and earn through digital platforms. These types of income are also subject to tax. However, there is often a lack of awareness among Gen-Z regarding their tax obligations. To address this, we conducted a training session aimed at providing early tax knowledge to Generation Z. This training helps them understand tax responsibilities and prepares them for better financial and tax planning in the future. The training was held on April 23, 2025, from 13.00 to 14.30 at a senior high school in West Jakarta. Through this session, we hope to build tax-aware young citizens who contribute positively to the nation. ABSTRAK Pajak digunakan untuk membiayai pengeluaran negara baik yang bersifat rutin ataupun non rutin. Penerimaan dari pajak sangatlah berguna baik negara untuk membiayai pembangunan negara ini. Dalam tahun-tahun terakhir ini pemerintah mulai menertibkan penerimaan pajak dari berbagai sisi, banyak peraturan dan Keputusan baru yang dikeluarkan. Banyak juga peraturan dan Keputusan yang berkaitan dengan pajak yang direvisi atau dikaji ulang guna menertibkan penerimaan pajak. Salah satunya adalah yang berkaitan dengan pajak penghasilan. Pajak penghasilan adalah pajak yang dikenakan terhadap penghasilan baik bagi orang pribadi maupun kepada badan usaha dalam bentuk apapun termasuk yayasan. Ada beberapa pajak penghasilan seperti Pajak penghasilan pasal 21 yang mengatur tentang penghasilan orang pribadi. Ada pajak penghasilan pasal 22, 23, 24, 25, 26, 28, 29, pasal 4 ayat 2, pasal 15 dan lainnya. Ini semuanya merupakan pendapatan bagi negara dalam membiayai pengeluaran rutin dan strategisnya. Orang pribadi memperoleh penghasilan dari berbagai sumber, ada yang bekerja, ada yang melakukan usaha dagang, ada yang memberikan jasa, atau generasi sekarang kebanyakan melakukan pekerjaan dari rumah atau yang dikenal dengan istilah remote. Ini semua perlu dikenakan pajak penghasilan. Untuk memberikan gambaran yang jelas maka perlu diberikan pengetahuan secara dini kepada generasi yang nantinya akan memperoleh penghasilan. Bila memperoleh pengetahuan secara dini maka mereka dapat mempersiapkan lebih baik pengaturan keuangan mereka di masa yang akan datang, istilahnya melakukan tax planning. Karena itu tim PKM Untar mengajukan diri untuk melakukan pelatihan kepada mitra PKM. Pelatihan ini nantinya akan diadakan pada tangal 23 April 2025 pk. 13.00-14.30.
PELATIHAN TENTANG PAJAK PEMERINTAH PUSAT YANG BERKAITAN DENGAN ORANG PRIBADI Viriany; Beatrice Tannessia Tandri; Steven Imanuel
Jurnal Serina Abdimas Vol 3 No 3 (2025): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v3i3.35294

Abstract

Tax revenue plays a vital role in supporting Indonesia’s national development. Nearly all government expenditures both routine and non-routine are financed through taxes. Without sufficient tax income, it would be impossible to fund essential public services and infrastructure. Recognizing this, the Indonesian government has initiated various reforms to improve tax administration and optimize revenue. Key policies, such as the Job Creation Law and the Tax Harmonization Law, were introduced during the COVID-19 pandemic. In 2025, the government plans to launch the Core Tax system to replace DJP Online, highlighting its commitment to strengthening tax infrastructure. Two of the most significant contributors to tax revenue are Value-Added Tax (VAT) and Income Tax, both of which are paid to the central government. Indonesia implements a self-assessment tax system, where taxpayers are responsible for calculating, paying, and reporting their taxes particularly VAT and Income Tax. Given this responsibility, a strong understanding of tax regulations is essential. Errors in calculation, payment, or reporting can result in administrative sanctions such as fines or interest charges. To promote early awareness and understanding of taxation, the PKM Team from Universitas Tarumanagara (Untar) is organizing a tax education session for high school students in the Bandengan area. The training, scheduled for May 6, 2025, will last approximately one hour. Through this initiative, it is hoped that students will gain a foundational understanding of the importance of taxes and be better prepared to fulfill their obligations as future taxpayers, whether as employees or entrepreneurs ABSTRAK Penerimaan dari pajak sangat besar fungsinya bagi negara Indonesia. Hampir semua pembayaran pemerintahan menggunakan pemasukan dari pajak. Boleh dikatakan tanpa pajak tidak dapat membiayai pengeluaran pemerintahan baik itu untuk pengeluaran rutin maupun tidak rutin. Oleh sebab itu, negara Indonesia mulai berbenah birokrasi pajak untuk mendapatkan pemasukan yang optimal dari pajak. Pemerintah mengeluarkan cukup banyak kebijakan seperti Undang-undang Cipta Kerja dan Undang-undang Harmonisasi Perpajakan pada masa pandemi covid 19 yang lalu. Tahun 2025 ini pemerintah meluncurkan Core Tax sebagai website pengganti DJP Online. Dengan adanya core tax tersebut menunjukkan keseriusan pemerintah dalam mengoptimalkan penerimaan pajak. Salah satu pajak yang memberikan sumbangan besar bagi negara adalah pajak pertambahan nilai dan pajak penghasilan. Keduanya ini adalah pajak yang dibayarkan kepada pemerintah pusat. Pemerintah Indonesia menerapkan self-assessment system di mana wajib pajak perlu menghitung, membayar dan melaporkan sendiri pajaknya terutama untuk pajak penghasilan dan pajak pertambahan nilai. Karena itu pengetahuan yang memadai mengenai perpajakan sangatlah diperlukan bagi wajib pajak. Apabila salah menghitung, membayar dan melapor maka wajib pajak dapat dikenakan sanksi administasi berupa denda bunga. Dengan beranjak kepada pemikiran tersebut, Tim PKM Untar mengajukan diri kepada salah satu SMA di Bandengan untuk melakukan pelatihan pajak sejak dini terhadap para siswa SMA. Diharapkan dengan adanya pelatihan ini, para siswa mulai memahami mengenai tujuan perpajakan dan mempersiapkan diri untuk membayar pajak di kemudian hari nanti bila sudah mempunyai penghasilan atau melakukan usaha. Pelatihan dilakukan pada tanggal 6 Mei 2025 selama kurang lebih satu jam.
Co-Authors Beatrice Tannessia Tandri Elfenso, Parcella Glatia Henny Wirianata, Henny Ineke Sari, Vinnetta Ratna Steven Imanuel Tan Hauw-Sen Tanaya, Catherine Carissa Wulansari Syahputeri A.P