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All Journal Jurnal Akuntansi dan Governance ETNIK : Jurnal Ekonomi dan Teknik Journal of Governance Risk Management Compliance and Sustainability Jurnal Manajemen, Akuntansi, Ekonomi
Gusmiarni, Gusmiarni
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Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Other

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Pengaruh Good Corporate Governance, Leverage, dan Sales Growth terhadap Tax Avoidance dengan Ukuran KAP sebagai Pemoderasi Hanum, Khalida; Gusmiarni, Gusmiarni; Suratman, Adji
Jurnal Akuntansi dan Governance Vol 5, No 1 (2024): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.5.1.73-94

Abstract

Objectives: Analyze the effect of independent commissioners, audit committees, institutional ownership, managerial ownership, leverage, and sales growth on tax avoidance with KAP size as a moderator.Design/method/approach: Using a quantitative approach with 18 samples of consumer goods industry companies listed on the Indonesia Stock Exchange for the period 2013-2022 so that 180 data are obtained and using moderated regression analysis (MRA) as a moderation test using the Eviews 12 application.Results/findings: The results showed that independent commissioners and audit committees did not affect tax avoidance. Institutional ownership, managerial ownership, and leverage have a positive effect on tax avoidance. Sales growth has a negative effect on tax avoidance. KAP size cannot moderate the effect of independent commissioners, audit committees, institutional ownership, managerial ownership, leverage, and sales growth on tax avoidance.Theoretical contribution: It is hoped that this research can increase accounting knowledge and become the basis for further tax avoidance research.Practical contribution: As a direction for companies so that the policies decided are appropriate and the determination of the amount of tax paid to the state does not violate the rule of law..Limitations: Tax avoidance in this study only uses 18 samples of goods and consumption industry companies
The Influence of Tax System Perception, Tax Justice, Tax Rate, Tax Audit, Discrimination on Tax Embroidery Behaviour Hamilah, Hamilah; Lydia, Lydia; Henni, Henni; Gusmiarni, Gusmiarni; Reschiwati, Reschiwati
Journal of Governance Risk Management Compliance and Sustainability Vol. 2 No. 1 (2022): April Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.94 KB) | DOI: 10.31098/jgrcs.v2i1.881

Abstract

This study intends to define and analyze the perceived effects of the tax system, tax justice, tax rates, tax audits, and discrimination on tax evasion behavior. Tax Evasion is the dependent variable here. In contrast, the independent variables are the perception of the taxation system, tax justice, tax rates, tax audit, and discrimination. The study has a population consisting of individual taxpayers enlisted at the Depok Sawangan Tax Office. The convenience sampling technique is used to select respondents. This research uses a quantitative method to obtain data from questionnaire instruments. The results of data analysis have been done by utilizing Structural Equation Modeling (SEM). Tax justice and tax audit had a significant effect on tax evasion behavior, while tax rates, taxation systems, and tax discrimination had no significant effect on tax evasion behavior, according to the study's findings.
Penerapan PSAK Aset Tak Berwujud PT. Telekomunikasi Indonesia (Persero) Tbk Kurniawan, Aditya; Reza, Agnanda; Gusmiarni, Gusmiarni
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 4 No. 2 (2025): Jurnal Manajemen, Akuntansi, Ekonomi (September)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v4i2.1391

Abstract

Penelitian ini meninjau penerapan akuntansi aset tak berwujud pada PT Telekomunikasi Indonesia (Persero) Tbk berdasarkan PSAK 19 (2014). Metode analisis isi digunakan dengan menelaah laporan keuangan 2020–2024. Fokus kajian mencakup pemisahan aset tak berwujud dan goodwill, pengungkapan masa manfaat, metode amortisasi, serta nilai tercatat. Hasil menunjukkan Telkom telah memenuhi tiga dari empat kriteria, kecuali pada aspek pemisahan goodwill. Temuan ini menegaskan perlunya peningkatan transparansi laporan keuangan.
Efek GCG Terhadap Manipulasi Profit Dengan Rasio Keuntungan Sebagai Intervening Pada Sektor Perbankan Yang Listed di BEI Vishnu Pratama, Fajar; Gusmiarni, Gusmiarni; Hamilah, Hamilah
Jurnal Etnik: Ekonomi-Teknik Vol 1 No 7 (2022): ETNIK : Jurnal Ekonomi dan Teknik
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Profitability is one of the variables that is often studied in relation to profit manipulation. If the company has sufficient profitability, the company has the opportunity to maintain its business continuity. It is stated that potential investors will carefully analyze the smooth running of a company and its ability to earn profitability gains, because they expect dividends and market prices from their shares. Profit manipulation carried out by the management can be minimized by implementing GCG. For this reason, management is given some power to make the best decisions for shareholders. The purpose of this study is to analyze the effect of GCG on profit manipulation and the profit ratio as an intervening variable. The population in this study consisted of 10 (ten) bank sectors listed on the IDX. The data processing method uses Eviews10, data processing techniques with statistics, then classical assumptions, after that panel data and path regression. The results of this study indicate that institutional ownership has an effect on the profit ratio, while independent commissioners, audit committees, and independent commissioners have no effect on the profit ratio. directors, independent commissioners, audit committees, and institutional ownership together have an effect on the profit ratio. Directors, independent commissioners, audit committees, institutional ownership, and profit ratios have no effect on profit manipulation. The profit ratio is a mediator of the effects of the audit committee, institutional ownership on profit manipulation, while the profit ratio is not a mediator of the effects of independent commissioners and directors on profit manipulation
Co-Authors Aditya Kurniawan Hamilah, Hamilah Hanum, Khalida Lydia Lydia, Lydia Reschiwati, Reschiwati Reza, Agnanda Suratman, Adji Vishnu Pratama, Fajar