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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Akuntansi AKUNESA Journal of Economics, Business, & Accountancy Ventura MIX : Jurnal Ilmiah Manajemen AKRUAL: Jurnal Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) IKRA-ITH ABDIMAS Journal of Economic, Management, Accounting and Technology (JEMATech) Ecopreneur.12 Journal of Contemporary Accounting SABDAMAS JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN The Indonesian Journal of Accounting Research Reviu Akuntansi dan Bisnis Indonesia Jurnal Ilmiah Akuntansi Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Educoretax Jurnal Pengabdian Kepada Masyarakat COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat International Business and Accounting Research Journal Jurnal Akuntansi dan Keuangan Indonesia International Journal of Contemporary Accounting Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Sosial dan Sains Jurnal Indonesia Sosial Teknologi Jurnal Indonesia Sosial Sains Jurnal Dinamika Akuntansi dan Bisnis (JDAB) PEDAMAS (Pengabdian Kepada Masyarakat) Veteran Economics, Management & Accounting Review Equity

Dianwicaksih Arieftiara

Fakultas Ekonomi Dan Bisnis Universitas Pembangunan Nasional Veteran Jakarta

Author-ID : 232229

Religion Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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Pengaruh Ukuran Dan Efisiensi Operasional Terhadap Nilai Perusahaan Transportasi Dengan Pengungkapan Kinerja Keuangan Nina Ika Yuli Novianty; Dianwicaksih Arieftiara; Jubaedah Jubaedah
Jurnal sosial dan sains Vol. 2 No. 11 (2022): Jurnal Sosial dan Sains
Publisher : Green Publisher Indonesia

Latar Belakang : Dunia diserang Coronavirus Disease (Covid-19) pada Desember 2019 dan ditetapkan sebagai darurat kesehatan internasional yang menyebabkan krisis di seluruh dunia. Kerja sama di segala bidang menurun hingga Indeks Harga Saham Gabungan (IHSG) diberhentikan. Banyak sektor perusahaan terdampak, salah satunya sektor transportasi akibat implementasi Pembatasan Sosial Berskala Besar (PSBB) yang berdampak pada pembatasan angkutan umum dan pembatasan kapasitas operasional bisnis. Tujuan : Kondisi seperti ini, perusahaan mengandalkan aset yang dimiliki untuk melanjutkan proses bisnis melalui diversifikasi usaha dengan keterbatasan operasional yang ditetapkan. Metode : Penelitian ini menggunakan metode kuantitatif dan populasi yang digunakan dalam penelitian ini adalah perusahaan transportasi yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2020. Teknik pengambilan sampel mengginakan rumus Slovin sehingga diperoleh sebanyak 44 sampel perusahaan transportasi. Hasil : Hasil penelitian ini bahwa ukuran perusahaan dan efisiensi operasional berpengaruh terhadap kinerja keuangan sedangkan ukuran perusahaan, efisiensi operasional dan kinerja keuangan tidak berpengaruh terhadap nilai perusahaan serta kinerja keuangan tidak bisa menjadi intervening ukuran perusahaan dan efisiensi operasional terhadap nilai perusahaan. Kesimpulan: ukuran perusahaan berpengaruh terhadap kinerja keuangan karena aset yang dimiliki perusahaan dapat digunakan untuk diversifikasi usaha di masa pandemi Covid-19. ukuran perusahaan tidak mempengaruhi nilai perusahaan karena beberapa perusahaan transportasi aset yang dimiliki berupa sewa dimana terdapat kewajiban pembiayaan yang harus dibayar dalam jangka waktu tertentu dan di era modern saat ini perusahaan transportasi telah mengadopsi konsep sharing economy. kinerja keuangan tidak mempengaruhi nilai perusahaan karena pemerintah mendorong investasi dalam proyek infrastruktur untuk memperkuat nasional.

Pengaruh Karakteristik Eksekutif dan Kepemilikan Institusional terhadap Tax Avoidance dengan Corporate Governance sebagai Variabel Moderasi Pajrina Rizki; Dianwicaksih Arieftiara; Masripah Masripah
Jurnal Indonesia Sosial Sains Vol. 2 No. 09 (2021): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik eksekutif dan kepemilikan intitusional terhadap tax avoidance dengan corporate governance yang diproksikan dengan komisaris independen sebagai variabel moderasi. Objek penelitian ini berupa perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2018, dengan total sampel sebanyak 127 perusahaan. Penelitian ini menggunakan metode kuantitatif menggunakan data panel. Teknik analisis data yang digunakan adalah uji asumsi klasik, uji pemilihan estimasi data panel, uji regresi linear berganda, dan uji hipotesis dengan menggunakan signifikansi 5% dan 10%. Hasil dari penelitian ini diperoleh bahwa: karakteristik eksekutif dan kepemilikan institusional tidak berpengaruh terhadap tax avoidance, dan komisaris independen memoderasi pengaruh karakteristik eksekutif terhadap tax avoidance.

Mekanisme Corporate Governance dan Aktivitas Penghindaran Pajak Perusahaan Ratih Rachmadienti; Dianwicaksih Arieftiara; Husnah Nur Laela Ermaya
Jurnal Indonesia Sosial Sains Vol. 2 No. 09 (2021): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan institusional, kompetensi dewan komisaris, dan komite audit terhadap tax avoidance dengan profitabilitas, leverage, dan ukuran perusahaan sebagai variabel kontrol. Objek penelitian ini berupa perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019, dengan total sampel sebanyak 38 perusahaan. Penelitian ini menggunakan metode kuantitatif menggunakan data panel. Teknik analisis data yang digunakan adalah uji asumsi klasik, uji pemilihan estimasi data panel, uji regresi linear berganda, dan uji hipotesis dengan menggunakan signifikansi 5%. Hasil dari penelitian ini diperoleh bahwa kompetensi dewan komisaris berpengaruh terhadap tax avoidance, sedangkan kepemilikan institusional dan komite audit tidak berpengaruh terhadap tax avoidance. Hal ini disebabkan pemilik saham institusi tidak dapat mempengaruhi kebijakan yang dibuat oleh manajemen. Selain itu, jumlah anggota komite audit yang sesuai standar tidak dapat memastikan pengawasan yang dilakukan pada manajer sudah efektif.

Ketidakpastian Lingkungan Bisnis, Keputusan Investasi dan Kinerja Perusahaan pada Industri Manufaktur Dianwicaksih Arieftiara; Mariana Mariana
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 2 (2018): September 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

This study aims to investigate the effect of environmental uncertainty as an antecedent to the relation of investment decision with firm’s performance. This study applies a comprehensive measure of environmental uncertaity. Using data from listed companies on Indonesian Stoct Exchange (IDX) for the period of 2009-2012, with purposive random sampling method and Two Stage Linear Regression (TSLS) method, this study found that the environmental uncertainty positively affects the managers’ investment decision. Moreover this study documented that the managers’ investment decisions, which taken by considering environmental uncertainty condition, increase the level of firm’s financial performance. This study provides empirical evidence of antecedence effect of environmental uncertainty on the relationship of investment decision and firms’ performance. The findings suggest that environmental uncertainty makes manager to take better investment decision, and it will eventually affect the firms’ performance.

Struktur Kepemilikan dan Capital Intensity Terhadap Penghindaran Pajak Nabil Rozan; Dianwicaksih Arieftiara; Ratna Hindria
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 6 No 1 (2023): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v6i1.2088

Penelitian ini bertujuan membuktikan pengaruh dari kepemilikan manajerial, kepemilikan institusional, dan capital intensity terhadap penghindaran pajak. Metode yang digunakan dalam penelitian ini yaitu metode kuantitatif dengan data sekunder. Data berasal dari website resmi tiap perusahaan yang menjadi sampel dan website resmi Bursa Efek Indonesia. Populasi dalam penelitian ini yaitu perusahaan manufaktur dan pertambangan yang tercatat di Bursa Efek Indonesia tahun 2017-2019. Sampel didapatkan menggunakan purposive sampling dan didapatkan 192 perusahaan sebagai sampel. Uji regresi linier berganda digunakan sebagai metode analisis dengan bantuan aplikasi program STATA. Hasil dari penelitian menunjukkan bahwa kepemilikan manajerial, kepemilikan institusional, dan capital intensity tidak berpengaruh terhadap penghindaran pajak.

Government Governance Moderate Foreign Direct Investment and Debt Stock on Tax Revenue Febriana, Hanin; Wijaya, Suparna; Arieftiara, Dianwicaksih
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 3 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i3.3097

Purpose: This study aims to determine the effect of foreign direct investment (FDI) and debt stock on tax revenue, which is moderated by government governance variables. Methodology/approach: This research is quantitative research that uses a purposive sampling method to take samples. The samples taken were all from the population in South Asia, namely India, Sri Lanka, Nepal, Afghanistan, Maldives, Bangladesh, Bhutan, and Pakistan, resulting in 76 observations. The data analyzed were in the form of panel data in the form of secondary data obtained from the World Bank database. Panel data have the advantage of allowing a cross-sectional analysis of data on the same units over several time periods. Results: The research results show that variable foreign direct investment has a significant positive influence on tax revenue, while the debt stock variable has a significant negative influence. After adding the government governance moderation variable, the results are found that the foreign direct investment and debt stock variables have a significant positive influence Limitations: The limitation of this research is that it uses a small population of research objects, so that it can be added to the number of countries used as research objects. Contributions: This research will have a good contribution to the development of knowledge in the fields of financial accounting and taxation.

The Influence of Capital Intensity, Advertising Intensity and Transfer Pricing on Tax Aggressiveness Pradipta, Khairunissa Alika; Irawan, Ferry; Arieftiara, Dianwicaksih
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 3 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i3.3119

Purpose: This study aims to determine the effects of capital intensity, advertising intensity, and transfer pricing on tax aggressiveness. Methodology/approach: This study uses a quantitative method that utilizes secondary data obtained from the Indonesia Stock Exchange (IDX) and related company websites. The data source in this study is the financial reports of food & beverage sub-sector companies listed on the Indonesia Stock Exchange in 2019-2022 as many as 95 companies. Then, the sampling technique uses the Purposive Sampling method. Results/findings: The results show that the capital intensity variable has no influence on tax aggressiveness, while the advertising intensity variable has an influence on tax aggressiveness, and the transfer pricing variable has an influence on tax aggressiveness. Limitations: The limitation of this study is that the measurement used is the Book Tax Difference (BTD), which cannot maximally identify tax aggressiveness. This is because the measurement can only measure the difference between fiscal and commercial policies. In this study, only three variables affect tax aggressiveness, and the population of research objects used is still small, so the variables, population size, and observation years used as research objects can be added. Contributions: This research will have a good contribution to the development of knowledge in the fields of financial accounting and taxation.

Dinamika Peluncuran IDX Carbon dan Intensifikasi Isu Hilirisasi terhadap Industri Tambang di Indonesia Athallah, Renzo Romero; Arieftiara, Dianwicaksih
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 1 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i1.3600

Purpose: This study aims to explore the impact of the IDX Carbon launch and the issue of downstream processing on the mining industry' in Indonesia, with a focus on how these initiatives influence investor sentiment and the industry Methodology/approach: The research employed a quantitative approach using statistical analysis of data from mining companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The study utilized STATA 17 software and Structural Equation Modelling (SEM) to examine the relationships between variables Results/findings: The findings reveal that both IDX Carbon and hilirisasi initiatives do not significantly impact mining companies. This is attributed to the inability to effectively represent investor sentiment or alter market perceptions during the study period. Additionally, the research identified a feedback loop where a company's value influences investor perceptions that resulting in a paradox. Limitations: The study is limited by its focus and specific timeframe analyzed, which may not capture the potential effects of the IDX Carbon launch and downstream policies. Contribution: This study adds to the literature on environmental policies, industrial transformation, and financial market behavior, offering insights for investors, and corporate decision-makers in the mining sector.

Tax Fairness in Women Taxpayers' Non Taxable Income (PTKP) and Women's Labor Force Participation Rates Wijayanto, Danang; Rahayu, Andini Dwi; Arieftiara, Dianwicaksih
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 2 (2025): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i2.3834

Purpose: This research aims to analyze the fairness of tax rules for women taxpayers and their relationship to the women work participation rate. This is motivated because in Indonesia there is an imbalance in non-taxable income (PTKP) regulations for women and men employees, especially in the formal sector, which in turn has an impact on the low rate of women work participation in the formal sector.Methodology: The analytical method used in this study is a qualitative method, namely a literature review supported by take-home pay calculation simulation data on women formal sector employees regarding perceptions of tax fairness.Results: This study obtained the result that there is an unfairness in the tax regulations for working women taxpayers compared to men and this is related to the lower level of women working in the formal sector compared to men, so that the work participation rate for women is lower than for men.Conclusion: This study highlights the importance of adjusting tax policies to address gender inequality, particularly concerning the lower Non-Taxable Income (PTKP) threshold for women. The international implications of these findings call for G20 countries, including Indonesia, to incorporate gender considerations into their tax regulations, in line with OECD recommendation.Limitations: The study relies on secondary data through literature reviews and simulations, which may not fully capture real-world variables or the broader socio-economic factors that affect women's participation in the workforce.Contribution: This research is expected to contribute in the form of policy recommendations to the tax directorate general to review tax rules that accommodate tax fairness for women taxpayers. This is in line with the OECD proposal at the G20 Presidential 2022 regarding Gender-Based Taxation Policies. This is also in line with the Omnibus Law UU Number 2 of 2022 concerning Job Creation, where the Government of Indonesia has paid attention to the rights of working women and provided facilities, for example, in the form of maternity leave, menstrual leave, etc.

Pengaruh Capital Intensity, Corporate Social Responsibility, dan Environmental Uncertainty Terhadap Tax Avoidance Wardhana, Muhammad Daffa; Arieftiara, Dianwicaksih; Setiawan, Andy
EQUITY Vol 24 No 2 (2021): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v24i2.2603

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh capital intensity, corporate social responsibility, dan environmental uncertainty terhadap tax avoidance. Tax avoidance pada penelitian ini menggunakan pengukuran Abnormal Book Tax Difference (ABTD). Sampel penelitian ini berjumlah 138 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2016-2018. Teknik analisis yang digunakan analisis regresi linear berganda dengan regresi data panel menggunakan program STATA. Hasil dari penelitian ini diperoleh bahwa (1) capital intensity tidak berpengaruh terhadap tax avoidance. (2) corporate social responsibilty berpengaruh terhadap tax avoidance. (3) environmental uncertainty tidak berpengaruh terhadap tax avoidance. Hasil pada penelitian menjelaskan pengungkapan corporate social responsibility yang tinggi dapat mengurangi adanya tindakan tax avoidance. Sehingga penelitian ini dapat membantu para investor dalam memahami faktor-faktor yang dilakukan perusahaan dalam melakukan peghindaran pajak.

Co-Authors Andi Manggala Putra Andy Setiawan Anggraini, Sylvia Putri Arwaly Haifa Salsabila Athallah, Renzo Romero Ayu Sheila Soraya Danang Wijayanto Desmintari Dhinda Nuramalia Dwi Yulianto Eeng Ahman, Eeng Eni Wuryani Entar Sutisman Entar Sutisman Febriana, Hanin Ferry Irawan Husnah Nur Laela Ermaya Indri Fauziah Intan Kurnia Suharti Iwan Kresna Setiadi Jubaedah Nawir Lastiningsih, Noegrahini Manihuruk, Ricardo Samuel Mariana Mariana Mariana Marsahala, Yoseph Togu Marzuki, Marziana Madah Masripah Masripah Masripah Merliana Dwinda Yanthi Merlyana Dwinda Yanthi Miftah, Munasiron Muhamad Nazril Setiawan Muhammad Rizky Ramadhan Nabby, Eyglus Nabil Rozan Ni Putu Eka Widiastuti Nina Ika Yuli Novianty Noegrahini Lastiningsih Pajrina Rizki Pradipta, Khairunissa Alika PUSPITA AKHADYA, DWI Rachmadienti, Ratih Rachmat, Daris Mujib Rahayu, Andini Dwi Rahmadhani, Fadilla Ramandani , Clarisa Diva Ratih Rachmadienti Ratna Hindria Ratna Hindria Dyah Pita Sari Retna Sari Rizki, Pajrina Ruri M Frista Sibuea Sad Lingga Fitriana Sad Lingga Fitriana, Sad Lingga Salsabila, Arwaly Haifa Sandy, Natasha Carissa Sangga Lelana , Samudra Sanggi Asyari Shinta Widyastuti Shinta Widyastuti Shinta Widyastuti, Shinta Sidharta Utama Sri Mulyantini Wardhana, Muhammad Daffa Widyatuti, Shinta Wijayanto, Danang Tri YUDI NUR SUPRIADI Yunus Dwi Ruhiyat

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