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All Journal JURNAL MANAJEMEN DAN AKUNTANSI Widyagama National Conference on Economics and Business (WNCEB)
Marjani AT
Universitas Widyagama Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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EARNING MANAGEMENT TERHADAP NILAI PERUSAHAAN, DENGAN CORPORATE GOVERNANCE SEBAGAI MODERATING VARIABEL DAN FIRM SIZE SEBAGAI VARIABEL KONTROL (STUDI PADA BANK UMUM SWASTA NASIONAL GO PUBLIK DI BURSA EFEK INDONESIA) AT, Marjani; Puspitosarie, Endah
JURNAL MANAJEMEN DAN AKUNTANSI Vol 2, No 3 (2013): JURNAL MANAJEMEN DAN AKUNTANSI
Publisher : JURNAL MANAJEMEN DAN AKUNTANSI

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Abstract

The purpose of this study is to obtain empirical evidence , examine, and explain the: 1. Effect of earnings management on firm value., 2. The influence of corporate governance practices affect both together and partially to the value of the company., 3. The influence of corporate governance practices on the relationship between earnings management and corporate value. The results showed earnings management variables significant positive effect on firm value variable . The contribution of the effect of earnings management variables on firm value , the magnitude of the effect of earnings management on the value of the company amounted to 54.7 %., Variable firm size has a significant positive effect on firm value with a value of 41.3 %., Corporate governance practices consisting of commissioners independent, leadership managerial ownership, institutional ownership, and public accounting classification simultaneously positive and significant effect on firm value with a value of 58.4 %., Corporate governance practices are partially positive and significant effect on firm value is managerial ownership and institutional ownership with respectively 68.6% and 31.6%., Variable earnings management affect firm value is weakened by the presence of institutional ownership. Key words: Earning Management,  Corporate Governance, Firm Size
Pengaruh Kualitas Pelayanan Fiskus, Sanksi Administrasi, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Pelaporan SPT Wajib Pajak Orang Pribadi di KPP Pratama Malang Utara Riska Dian Febriana; Marjani AT; Zaenuddin Zaenuddin
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.137 KB) | DOI: 10.31328/wnceb.v2i1.3185

Abstract

AbstrakArtikel ini menjelaskan pengaruh kualitas pelayanan fiskus, sanksi administrasi, dan kesadaran Wajib Pajak terhadap kepatuhan pelaporan SPT Wajib Pajak orang pribadi di KPP Pratama Malang Utara. Dalam penelitian ini, metode yang digunakan peneliti yaitu penelitian kuantitatif. Teknik sampling yang digunakan oleh peneliti yaitu dengan menggunakan Slovin yang dilanjukan dengan penyebaran kuesioner. Penelitian ini menggunakan teknik analisis regresi linier berganda dalam pengajuan hipotesis. Hasil uji hipotesis penelitian ini menunjukkan bahwa kualitas pelayanan fiskus, sanksi administrasi, dan kesadaran Wajib Pajak berpengaruh signifikan secara parsial dan simultan terhadap kepatuhan pelaporan SPT WP. Dari hasil uji ini, peneliti memiliki interpretasi apabila untuk meningkakan kepatuhan pelaporan SPT Wajib Pajak, peneliti berharap KPP Pratama Malang Utara selalu  memberikan kualitas pelayanan fiskus yang baik, sanksi administrasi yang tegas, serta penyuluhan supaya Wajib Pajak lebih sadar dalam pajak.Kata kunci: Kualitas pelayanan fisksus, sanksi administrasi, kesadaran WP, kepatuhan WP AbstractThis article describes the influence of the quality of fiscus services, administrative sanctions, and taxpayer awareness of compliance with the reporting of personal taxpayer tax returns in KPP Pratama Malang Utara. In this study, the method used by researchers is quantitative research. The sampling technique used by researchers is to use Slovin which is continued by the spread of questionnaires. The study used multiple linear regression analysis techniques in hypothesis submissions. The results of this study hypothesis test showed that the quality of fissure services, administrative sanctions, and taxpayer awareness had a significant partial and simultaneous effect on wp tax return reporting compliance. From the results of this test, researchers have an interpretation if to improve compliance with the reporting of Taxpayer Tax Returns, researchers hope that KPP Pratama Malang Utara always provides good quality fiscus services, strict administrative sanctions, and counseling so that taxpayers are more aware in taxes..Keywords: Quality of tax service, administrative sanctions, taxpayer awareness, taxpayer compliance
ANALISIS POTENSI PENGHINDARAN PAJAK ATAS PENERAPAN TRANSFER PRICING PADA PT B TAHUN PAJAK 2019 Martha Anitantya; Marjani AT; Zainuddin Zainuddin
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.015 KB) | DOI: 10.31328/wnceb.v2i1.3186

Abstract

AbstrakPerencanaan pajak merupakan hal yang lazim dilakukan oleh para wajib pajak, termasuk di dalamnya transfer pricing. Transfer pricing sendiri bukanlah ilmu pasti, namun lebih sebagai sebuah seni yang melibatkan analisis kesebandingan, analisis fungsional, serta pemilihan metode guna mewujudkan penerapan prinsip kewajaran dan kelaziman usaha. Fleksibilitas yang melekat pada praktik transfer pricing berpotensi menimbulkan perbedaan persepsi antara wajib pajak dengan institusi DJP. Untuk menghindari perbedaan persepsi yang mendasar atas kewajiban perpajakannya wajib pajak perlu memperhatikan pemilihan perusahaan pembanding yang sesuai kondisi perusahaan serta dapat mengajukan kesepakatan harga transfer dengan pihak DJP.Kata Kunci: Hubungan Istimewa, Analisis Kesebandingan, Analisis Fungsional, Prinsip Kewajaran Dan Kelaziman Usaha, Kesepakatan Harga Transfer. AbstractTax planning is a common thing done by taxpayers, including transfer pricing. Transfer pricing itself is not an exact science, but rather an art that involves the analysis of equality, functional analysis, and the selection of methods to realize the application of the principles of fairness and business prevalence. The flexibility inherent in transfer pricing practices has the potential to create a difference in perception between taxpayers and DJP institutions. To avoid fundamental differences in perception of their tax obligations, taxpayers need to pay attention to the selection of comparison companies that are in accordance with the company's conditions and can submit transfer price agreements with the DJP. Keywords: Special Relationships, Comparison Analysis, Functional Analysis, Principles of Fairness and Business Prevalence, Transfer Price Agreement.
PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA Maria Lorita Bete; Ana Sopanah; Marjani AT
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.847 KB) | DOI: 10.31328/wnceb.v2i1.3178

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh perencanaan pajak dan beban pajak tangguhan terhadap manajemen laba (studi pada perusahaan manufaktur pada industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2016-2020). Populasi dalam penelitian ini adalah 46 perusahaan dengan menggunakan metode purposive sampling sehingga jumlah sampel yang diperoleh adalah 7 perusahaan. Jenis data dalam penelitian ini adalah data kuantitatif dan sumber data sekunder yang diambil dari www.idx.com dengan teknik analisis data deskriptif, data regresi linier berganda, uji asumsi klasik, koefisien determinasi (R2), uji T dan uji F menggunakan SPSS 21. Hasil Penelitian menunjukkan bahwa variabel perencanaan pajak tidak berpengaruh signifikan terhadap manajemen laba sedangkan variabel beban pajak tangguhan tidak berpengaruh signifikan terhadap manajemen laba dan secara simultan perencanaan pajak dan beban pajak tangguhan tidak berpengaruh terhadap manajemen laba. Keterbatasan penelitian ini adalah penulis hanya meneliti perusahaan manufaktur di sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016 - 2020 dan variabel bebas yang digunakan hanya dua variabel yaitu perencanaan pajak dan pajak tangguhan. beban untuk mempengaruhi variabel terikat. yaitu manajemen laba.Kata kunci: perencanaan pajak, beban pajak tangguhan dan manajemen laba AbstractThis study aims to determine the effect of tax planning and deferred tax expense on earnings management (study of manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange for the period 2016-2020). The population in this study were 46 companies using purposive sampling method so that the number of samples obtained was 7 companies. The types of data in this research are quantitative data and secondary data sources taken from www.idx.com with descriptive data analysis techniques, multiple linear regression data, classical assumption test, coefficient of determination (R2), T test and F test using SPSS 21. Results The research shows that the tax planning variable has no significant effect on earnings management while the deferred tax expense variable has no significant effect on earnings management and simultaneously tax planning and deferred tax expense have no effect on earnings management. The limitations of this study are that the author only examines manufacturing companies in the consumer goods industry sector which are listed on the Indonesian Stock Exchange (IDX) in 2016 - 2020 and the independent variables used are only two variables, namely tax planning and deferred tax burden to influence the dependent variable. namely earnings management.Keywords: tax planning, deferred tax expense and earnings management
Co-Authors Ana Sopanah, Ana Endah Puspitosarie Maria Lorita Bete Martha Anitantya Riska Dian Febriana Zaenuddin Zaenuddin Zainuddin Zainuddin