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Faktor-faktor yang mempengaruhi manajemen pajak pada perusahaan manufaktur HENNY HENNY; MEIRISKA FEBRIANTI
Jurnal Bisnis dan Akuntansi Vol 18 No 2 (2016): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.236 KB) | DOI: 10.34208/jba.v18i2.50

Abstract

The purpose of this study is to investigate the factors affecting tax management of listed manufacturing company. Those factors are firm size, leverage, profitability, fixed asset intensity and tax incentive to tax management using effective tax rate as a indicator.Data for this study comprises of the financial ratios calculated from the financial statement of the 48 manufacturing companies listed in Indonesia stock exchange over the three years period 2012-2014. Analysis tool used multiple linear regression with t test, F test and test the coefficient of determination.The research finding can be summarized as follows. First, profitability and tax incentive statistically significant to predict tax management (effective tax rate). Another result showed that firm size, leverage and fixed asset intensity did not significantly influence tax management (effective tax rate).
Faktor-faktor yang memengaruhi penghindaran pajak pada perusahaan manufaktur di bursa efek Indonesia DEANNA PUSPITA; MEIRISKA FEBRIANTI
Jurnal Bisnis dan Akuntansi Vol 19 No 1 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (112.938 KB) | DOI: 10.34208/jba.v19i1.63

Abstract

The purpose of this research is to examine the influence of firm size, return on asset, leverage, capital intensity, sales growth and composition of the independent board to tax avoidance. The population of this research is all manufactured companies listed in Indonesia Stock Exchange from 2012 to 2014. Samples are obtained through purposive sampling method, in which only 52 of listed manufactured companies in Indonesia Stock Exchange meet the sampling criterias resulting 156 data available are taken as the samples. The research resource are taken from Indonesia Stock Exchange website. This research used multiple regression method to test the effect of each variable in influencing tax avoidance. The empirical result indicates that firm size, return on asset and sales growth have influence to tax avoidance. However leverage, capital intensity and composition of the independent board have no influence to tax avoidance.
Faktor-faktor yang mempengaruhi realisasi penerimaan pajak bumi dan bangunan sektor pedesaan dan perkotaan di kabupaten Bangka Tengah MEIRISKA FEBRIANTI
Jurnal Bisnis dan Akuntansi Vol 19 No 1 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (122.707 KB) | DOI: 10.34208/jba.v19i1.65

Abstract

The purpose of this research is to examine the effect of the taxpayers, the population, the area, the amount of the building, gross regional domestic product towards the realization of property tax in Central Bangka District. The object of this research is property tax’s revenues received by the municipal governments of Central Bangka District. The population in this research is all of the villages in Central Bangka District which are 67 Villages. Samples that used in the research are 250 samples, from 50 Villages from 2010 to 2014. The data used in this research is secondary data. The result of this research are the number of taxpayers have an effect on realization of property tax, the number of population has an affect on the realization of property tax, the area has an effect on property tax, the building area has an effect on realization of property tax and the gross regional domestic product has no effect on realization of property tax.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA INDUSTRI PERTAMBANGAN DI BURSA EFEK INDONESIA MEIRISKA FEBRIANTI
Jurnal Bisnis dan Akuntansi Vol 14 No 2 (2012): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (88.188 KB) | DOI: 10.34208/jba.v14i2.198

Abstract

This study aims to determine the factors that affect the value of the company in the mining industry in Indonesia Stock Exchange. These factors, namely, funding decisions, investment decisions and dividend policy. However, in further studies, the factors that are used only on funding decisions, ie to test the theories of capital structure and see its effect on firm value. The population in this study is a mining company listed on the Indonesia Stock Exchange for the period 2003 till 2007 with a total sample as many as 15 companies. The data is then analyzed using multiple regression analysis. The results showed that the growth opportunities, firm size and the ratio of total debt to equity ratio have impact on firm value. While the factors asset structure, profitability, liquidity and debt to total assets ratio have no effect on firm value.
PENGARUH SIZE, LEVERAGE, PROFITABILITY, INVENTORY INTENSITY DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK STEFFI EFATA WIJAYA; MEIRISKA FEBRIANTI
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-4 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (104.606 KB) | DOI: 10.34208/jba.v19i1a-4.296

Abstract

The purpose of this research is to analyze and obtain empirical evidence of the effect of size, leverage, profitability, inventory intensity, and corporate governance to tax management. This research uses effective tax rate as an indicator to measure tax management. The population in this research is 136 manufacture companies that listed in Indonesian Stock Exchange from 2013 to 2015. Based on criteria, 62 manufacturing companies have obtained. The statistical method used in this research is multiple regression analysis. The result show that profitability has negative effect to tax management. Independent commissioner as an indicator of corporate governance has positive effect to tax management. Another result showed that size, leverage, and inventory intensity have no influence to tax management.
TATA CARA PERHITUNGAN, PENYETORAN, PELAPORAN, PENCATATAN PPN ATAS USAHA JASA KONSTRUKSI MEIRISKA FEBRIANTI
Media Bisnis Vol 8 No 1 (2016): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v8i1.348

Abstract

The purpose of this research is to analyze the calculation, payment, reporting and recording of Value Added Tax (VAT) by CV.SM in the year 2013 based on Value Added Tax (VAT) law number 42/ 2009 This research used descriptive analysis method to analyze and compare the data obtained from the company with the taxation rules. The secondary data collected are the VAT invoices 2013, monthly VAT returns, tax payment slips, annual tax return and tax collection letter. The result shows that CV. SM has done the calculation, payment and reporting Value Added Tax (VAT) in compliance with VAT regulations.
Co-Authors DEANNA PUSPITA HENNY HENNY STEFFI EFATA WIJAYA