Article Per Year (5 Year)
p-Index From 2020 - 2025
4.632
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Keuangan dan Perbankan Kinerja Infestasi Riset Akuntansi dan Keuangan Indonesia E-Dimas: Jurnal Pengabdian kepada Masyarakat AKUNTANSI DEWANTARA Dinamisia: Jurnal Pengabdian Kepada Masyarakat JIA (Jurnal Ilmiah Akuntansi) PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Bisnis dan Akuntansi Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Akuntansi AKUNESA Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Pada Masyarakat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Ilmiah Akuntansi dan Keuangan Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi
Verani Carolina
Universitas Kristen Maranatha
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering 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 Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 32 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 32 Documents
Search

 1   2   3   4 
KARAKTERISTIK EKSEKUTIF TERHADAP TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL INTERVENING Verani Carolina; Maria Natalia; Debbianita Debbianita
Jurnal Keuangan dan Perbankan Vol 18, No 3 (2014): September 2014
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.251 KB) | DOI: 10.26905/jkdp.v18i3.819

Abstract

This research aimed to examine the influence of the executive characteristic on corporate tax avoidance. Risktakers executive tended to be more courageous and aggressive in taking decision related to the tax. On thecontrary, the risk averse executive tended to be carefully (Low, 2006). This research used leverage as interveningvariable. Therefore, there was an assumption that the executive characteristic determined the corporateleverage which then influenced their tax avoidance in the company. Manufacturing companies which werelisted in Indonesia Stock Exchange during the period 2010-2012 were used as samples. This research usedpurposive sampling method to select the sample with the criteria as follows: they were listed in Indonesia StockExchange during the period of 2010-2012, they made a profit during the period of 2010-2012, and they usedrupiah as reporting currency. Data was processed using path analysis and the result showed that the executivecharacteristic had an impact on corporate tax avoidance with leverage as the intervening variable. The resultof this research could be used for the investors to assess the corporate tax avoidance before they made a decision,and also for the policy makers to detect the corporate tax avoidance.
ANALYZING ACTUAL E-FILING USAGE AMONG TAXPAYERS BASED ON TECHNOLOGY ACCEPTANCE MODEL Ita Salsalina Lingga; Verani - Carolina; Vinny Stephanie Hidayat; Wayan Feri Permana
AKUNTANSI DEWANTARA Vol 4 No 2 (2020): AKUNTANSI DEWANTARA VOL. 4 NO. 2 OKTOBER 2020
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v4i2.8470

Abstract

This research focuses on examining factors that affect taxpayer’s intention to use e-filing in tax reporting based on Technology Acceptance Model (TAM).It analyzes behavioral attitudes factor that affect behavioral intention towarde-filing use and its impact on actual e-filing usage. Analysis of data uses Partial Least Square (PLS) of Structural Equation Modeling (SEM). The analysis unit in this research consists of lecturers from state and private universities in Indonesia, where questionnaires are used to collect primary data. This research findings show that perceived ease of use and perceived usefulnessaffect taxpayers’ willingness to use e-filing which in turn affects the actual e-filing usage. The result of this study is intended to resolve the issue of low taxpayer’s intention toward e-filing use in tax reporting.
Moderating Effect Of Executive Characteristics In The Effect Of Transfer Pricing On Tax Avoidance Verna Budi Amanda; Verani Carolina
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v11i3.17660

Abstract

Tax avoidance is commonly considered as an act which can make a country suffering a great loss. Transfer pricing scheme is one of the most common activity that usually multinational enterprises do regarding to the tax avoidance. The aims of this research are to test and find an emphirical evidence regarding to the effect of transfer pricing on tax avoidance and the effect of transfer pricing on tax avoidance with executive characteristics as a moderate variable. The population of this research is all of the manufacturing companies that are listed in Indonesia Stock Exchange (IDX) during the years of 2017-2019. This research sample is determined by the purposive sampling technique. The method of analysis used in this research is regression analysis method. The results shows that transfer pricing has an effect to tax avoidance and executive characteristic can positively moderate the effect of transfer pricing on tax avoidance.  
TAX FAIRNESS PERCEPTION AND TAX COMPLIANCE: STUDI EMPIRIK PADA WAJIB PAJAK ORANG PRIBADI KARYAWAN DI BANDUNG Verani Carolina; Riana Fortunata
InFestasi Vol 9, No 1 (2013): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v9i1.500

Abstract

This study aims to examine whether perceptions of tax fairness influence on salaried taxpayer compliance. Richardson (2006) indetify tax fairness as an issue that positively impact tax compliance in Hong Kong. Recent research reveal that tax knowledge affects the perception of tax fairness and finally affects Malaysian taxpayers compliance behaviour (Saad, 2010). This research was conducted by questionnaire survey method in salaried taxpayers in Bandung. Regression analysis was used to identify the research variables (tax fairness and tax compliance). The results showed that vertical tax fairness and horizontal tax fairness are significantly affect salaried taxpayers compliance in Bandung.
Relationship Between Corporate Social Responsibility Disclosure, Corporate Governance, And Tax Avoidance Maria Natalia; Verani Carolina; Joni Joni
KINERJA Vol. 25 No. 1 (2021): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i1.4198

Abstract

This study aims to examine the effect of corporatesocial responsibility disclosure on tax avoidance with corporate governance as moderation variable. The disclosure of corporate social responsibility in this study is measured using performance indicators from Global Reporting Initiative (GRI) 4.1. The score of corporate governance is measured using ASEAN CG Scorecard, while tax avoidance is measured by Cash ETR. The sample in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2018. This study refers to Lanis and Richardson (2012) which found that, the higher the disclosure of social responsibility, the lower the tax avoidance. This study also refers to Salhi et al. (2019) which found that, if corporate governance has been performed well, companies are less likely to do tax avoidance. The results of the study showed that corporate social responsibility and corporate governance had no effect on tax avoidance. Likewise, corporate governance cannot moderate the effect of corporate social responsibility on tax avoidanceKeywords: corporate social responsibility disclosure, corporate governance, tax avoidance, GRI, Asean CG Scorecard, Cash ETR
The Best Measurement of Tax Aggressiveness in Predicting Corporate Risk Verani Carolina; Oktavianti Oktavianti
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.16383

Abstract

This study aims to see which measurement of tax aggressiveness is the best in predicting corporate risk. There are various kinds of tax aggressiveness measurements that have been used by many researchers, including Effective Tax Rate (ETR), Cash Effective Tax Rate (CETR), Book Tax Different (BTD), Permanent Book Tax Different (PBTD), Discretionary Permanent Different (DTAX), and Abnormal Book Tax Different (ABTD). This study used a sample of manufacturing companies listed on the Indonesia Stock Exchange. The data processing method used is Confirmatory Factor Analysis to see which measurement is the best in predicting corporate risk. The results showed that tax aggressiveness can predict corporate risk, and DTAX is the best measurement in predicting corporate risk. DTAX is the best measurement because of it’s ability to capture conforming tax avoidance doing by companies (unlike other measurements that only capture non-conforming tax avoidance).Keywords: tax aggressiveness, conforming tax avoidance, non-conforming tax avoidance, and corporate risk.
Tax Avoidance, Tax Reporting Aggresiveness, Tax Risk, & Corporate Risk Verani Carolina
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.13315

Abstract

This study aims to examine whether tax avoidance, tax reporting aggressiveness and tax risk have an effect on corporate risk. This study describes the different terms of tax avoidance and tax aggressiveness. Tax avoidance measurement is measured using the cash effective tax rate formula, while tax aggressiveness is measured using permanent different. Tax risk is measured using the standard deviation formula from the cash effective tax rate, while corporate risk is measured using the volatility of the stock returns. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange, with a research period of 2016-2019. The results of this study indicate that tax avoidance, tax reporting aggressiveness and tax risk have an effect on corporate risk.Keywords: tax avoidance, tax aggressiveness, tax risk, corporate risk
Tax Avoidance & Corporate Risk: An Empirical Study in Manufacturing Company Verani Carolina; Oktavianti Oktavianti; Rini Handayani
Jurnal Ilmiah Akuntansi Vol 4 No 2: Desember 2019
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v4i2.21886

Abstract

The purpose of this research is to test whether a company tax avoidance activity would affect the corporate risk. Tax avoidance measurement is done by applying cash effective tax rate formula, while the volatility rate of stock return formula is used to measure corporate risk. This research also testing the connection between cash effective tax rate and future tax rate volatility. This research shows that tax avoidance activity would impact both corporate risk and future tax rate volatility. Hopefully, the result of this research would help the decision makers such as the company’s managers who plans to do tax avoidance and the investors in making investment.
ANALISIS POTENSI DESA WISATA DI KERTAJAYA, KECAMATAN CIRANJANG, KABUPATEN CIANJUR, PROVINSI JAWA BARAT Hanny Hanny; Lidya Agustina; Debbianita; Endah Purnama Sari; Elysabeth I Marpaung; Maria Natalia; Verani Carolina; Joni Joni; Daniel Togu Halomoan; Leliana
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2022): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v6i1.7533

Abstract

Abstract Indonesia has enormous potential tourism to be developed because it has a diversity of natural resources and culture. The development of local tourism needs to be continued to improve local communities' welfare. However, there are a lot of local tourism potentials in villages which have not been explored and exposed. Through community services, academics world could be connected with the village to explore the villages’ potentials and to develop them into tourist villages. This study aims to explore the potential tourism of Kertajaya village based on various aspects and constraints, then to analyze the tourism potentials of Kertajaya Village which could be developed more. The method we used in this research is descriptive with qualitative analysis. Based on the results of some interviews and surveys that we conducted in Kertajaya Village, it can be concluded that Kertajaya Village is potential to become a Tourism Village because of their natural resources, culture, and society. Keywords: Potential tourism; Tourist village; Kertajaya Village Abstrak Indonesia memiliki potensi wisata yang sangat besar untuk dikembangkan karena memiliki keanekaragaman kekayaan alam dan budaya. Pengembangan potensi wisata local perlu terus dilakukan agar meningkatkan kesejahteraan masyarakat lokal. Namun masih banyak potensi wisata local, khususnya yang terdapat di desa-desa yang belum tergali dan terekspose. Melalui pengabdian masyarakat, dunia akademik akan dapat terhubung dengan desa untuk mengeksplorasi potensi desa dan mengembangkannya menjadi desa wisata. Penelitian ini bertujuan untuk menggali potensi pariwisata desa Kertajaya dengan melihat dari berbagai aspek dan kendala, serta menganalisis potensi pariwisata Desa Kertajaya yang mungkin dapat dikembangkan lebih lanjut. Metode yang digunakan dalam penelitian ini bersifat deskriptif, dengan analisis kualitatif. Berdasarkan hasil wawancara dan survey yang kami lakukan di Desa Kertajaya, dapat disimpulkan bahwa Desa Kertajaya cukup berpotensi menjadi Desa Wisata karena kekayaan alam, budaya dan kondisi masyarakatnya. Kata kunci: Potensi wisata; Desa wisata; Desa Kertajaya
Technology and MSMEs: The Role of the Internet in Business Development Oktavianti Oktavianti; Vinny Stephanie Hidayat; Rini Handayani; Enny Prayogo; Endah Purnama Sari; Lauw Tjun Tjun; Sinta Setiana; Ita Salsalina Lingga; Verani Carolina; Yenni Carolina; Se Tin; I Nyoman Agus Wijaya; Herman Kambono; Steven Asher; Ranesa Thedya; Eiren Eunike
Jurnal Pengabdian Pada Masyarakat Vol 8 No 1 (2023): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.15 KB) | DOI: 10.30653/jppm.v8i1.384

Abstract

Pengabdian kepada masyarakat ini diadakan pada tanggal 7 dan 14 Januari 2023 kepada anggota GJKI Andir Bandung dan dihadiri oleh 16 orang peserta. Kegiatan ini diselenggarakan karena kita sudah memasuki era digital. Teknologi diharapkan bukan menjadi penghancur bisnis UMKM, melainkan membantu para pelaku UMKM untuk dapat mengembangkan bisnisnya. Tujuan dari kegiatan pegabdian kepada masyarakat ini adalah untuk meningkatkan pemahaman dari para pelaku UMKM terkait penggunaan teknologi untuk mengembangkan bisnis mereka. Materi yang disampaikan berjudul "Business in the Digital Era and Technology Applications for MSMEs". Kegiatan ini dilakukan dalam bentuk penyuluhan, pemberian sampel dari produk UMKM, serta diskusi dan tanya jawab. Dari hasil evaluasi peserta di akhir kegiatan maka dapat disimpulkan bahwa para peserta memiliki pemahaman yang lebih baik terhadap teknologi dan pencatatan keuangan untuk UMKM setelah mengikuti kegiatan pengabdian ini. On January 7th and 14th, 2023, Community Service was carried out at GJKI Andir Bandung by 16 people. This activity was held because we have entered the digital era. Technology is expected not to be a destroyer of the MSME business, but to help MSMEs develop their business The purpose of this service is to increase the understanding of members who carry out MSME activities related to the use of technology to develop their businesses. The material presented was titled "Business in the Digital Era and Technology Applications for MSMEs." The activities carried out are in the form of counseling, providing samples of MSME products, as well as discussions and questions and answers. After participating in this activity, based on the evaluation of participants at the end of the activity, the members have a better understanding of technology and financial recording for MSME activities.
Co-Authors Amanda, Verna Budi Andriyani, Lulu aurellia, tan lilyani Barnabas Tridig Silaban Christine Dwi Karya Daniel Togu Halomoan Debbianita Derry Pratama Eddy, Endah Purnama Sari Eiren Eunike Elysabeth I Marpaung Elyzabet Indrawati Marpaung Endah Purnama Sari Endah Purnama Sari Eddy Endah Purnama Sari Eddy Enny Prayogo Erika, Lidwina Erna Erna, Erna Glorya Sophieana Hanny Hanny Herman Kambono Hoetama, Marcella I Nyoman Agus Wijaya Ita Salsalina Lingga Jerry Jerry Joni Joni Joni Joni Jovi, Christian Kambono, Herman Lauw Tjun Tjun Leliana Lidya Agustina Maria Natalia Maria Natalia Maria Natalia Melvin Angelina Meyliana Meyliana Najmi Mutia Juhaeni Nindy Tanison Oktavianti Oktavianti Oktavianti Oktavianti Oktavianti, O Ranesa Tedya Ranesa Thedya Revaldo Farrel Witanto Riana Fortunata Riki Martusa Rini Handayani Rini Handayani Se Tin Sherin Tjahyadi Silaban, Barnabas Tridig Sinta Setiana Steven Asher Surifran, Vicky Putra Tan , Kwang En Tedya, Ranesa Tjahyadi, Sherin Vinny Stephanie Hidayat Wayan Feri Permana Wijaya, I Nyoman Agus Yenni Carolina Yuliana Gunawan Yuliana Gunawan Yuliana Gunawan Yunita Christy