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All Journal Hunafa: Jurnal Studia Islamika MUQTASID Jurnal Manajemen Dayasaing Jurnal Al-Qardh Muqtasid: Jurnal Ekonomi dan Perbankan Syariah JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI EBBANK: Jurnal Ilmiah Bidang Ekonomi, Bisnis dan Perbankan At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam FINANSIA : Jurnal Akuntansi dan Perbankan Syariah JBMR: Journal of Business and Management Review Jurnal Iqtisaduna Accounting and Finance Studies Social Science Studies Hunafa: Jurnal Studia Islamika Jurnal Ekonomi, Bisnis, dan Akuntansi Journal of Islamic Economics and Finance JUEBIR: Journal of Economics and Business Research
Puspitosari, Indriyana
UIN Raden Mas Said Surakarta
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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The Mediating Role of Corporate Social Responsibility in the Relationship Between Institutional Ownership and Tax Avoidance Estri Navaranti; Indriyana Puspitosari
Accounting and Finance Studies Vol. 3 No. 4 (2023): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs34.8052023

Abstract

Tax avoidance is an effort made by the company to reduce tax payments legally. The amount of tax expense paid by the company is very material so that it will affect the amount of profit earned by the company. This study aims to determine the effect of institutional ownership on tax avoidance and the mediating effect of corporate social responsibility. This study analyzes companies in the property & real estate sector listed on the Indonesia Stock Exchange for the period 2016-2021. The sampling technique used was purposive sampling technique, obtained a final sample of 15 companies. Path analysis is used to analyze the indirect relationship between institutional ownership and tax avoidance through corporate social responsibility. The results of the analysis show that institutional ownership has no effect on corporate social responsibility, institutional ownership and corporate social responsibility have no effect on tax avoidance. The results of path analysis did not find the mediating role of corporate social responsibility in the relationship between institutional ownership and tax avoidance.
Apakah Leverage, Ukuran Perusahaan dan Masa Jabatan Direksi Mempengaruhi Kualitas Laporan Keuangan Bank Umum Syariah? Indriyana Puspitosari
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 2 No 2 (2019): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v2i2.1648

Abstract

financial statements have an important role for stakeholders to be able to provide information for decision making. Therefore, managers are required to be able to prepare quality financial reports. Financial statements are declared qualified if they meet the qualitative quality of financial statements. In this study trying to show the effect of leverage, firm size and tenure of directors on the quality of financial statements. The object of this study is in Islamic banks in Indonesia. The research sample consisted of 11 Islamic commercial banks with an observation period in 2013-2017. From the results of data processing, the results show that the leverage variable cannot affect the quality of islamic banks financial statements, while firm size and director tenure have a significant effect on the quality of financial statements
The Effect of Internal and External Factors on SMEs Individual Taxpayer Non-compliance Behavior Cahyani, Puspita Indah; Puspitosari, Indriyana
Journal of Business and Management Review Vol. 4 No. 10 (2023): (Issue-October)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr410.8562023

Abstract

This study aims to determine the variables of opportunity for non-compliance, costs of compliance, perceptions, and tax information on non-compliance by SMEs individual taxpayers. In this study, the SMEs individual taxpayer objects in the Surakarta area are used. This study analyzes the non-compliance factors of SMEs individual taxpayers in Surakarta. This study uses a quantitative approach. The type of data used is primary data obtained from the results of the questionnaire. The population in this study amounted to 17,965 SMEs. This study uses data from 100 respondents who meet the sample criteria. Data were analyzed using multiple regression analysis. The results showed that the variables of opportunity for non-compliance can increase tax non compliance behavior, cost of compliance and tax information reduce tax non-compliance behavior of SMES taxpayers in Surakarta.
Memahami Perilaku Kepatuhan Pajak Dengan Persepsi Teori Atribusi Arina Nurul Hidayah; Indriyana Puspitosari
Journal Of Islamic Economics And Finance Vol 4 No 1 (2024): Vol. 4 No. 1 (2024)
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v4i1.7286

Abstract

This study aims to determine the effect of Perceived Fairness of the Taxation System, Coercive Measures, Perceptions of Efficiency and Transparency of Government Spending, Perceptions of Trust in Government and Tax Authorities, Taxation Knowledge, Personal Financial Constraints, Reference Groups, Personal Ethics and Moral Standards, and Simplicity of Taxation Regulations as X on Tax Compliance Behavior as Y. The data used in this study are primary data. The population in this study were individual taxpayers (WPOP) at KPP Pratama Surakarta. The number of samples in this study were 100 respondents with accidental sampling technique. This study used a questionnaire as data collection. Data analysis using multiple regression analysis. The results of the analysis show that the Perception of the Fairness of the Taxation System, Coercive Action, Perception of the Efficiency and Transparency of Government Expenditure, Perception of Trust in Government and Tax Authorities, Taxation Knowledge, Personal Ethics and Moral Standards, and Simplicity of Tax Regulations have a positive and significant effect on Tax Compliance Behavior. Meanwhile, Personal Financial Constraints and Reference Groups have no effect on Tax Compliance Behavior.
Peran mediasi kinerja keberlanjutan pada keberagaman gender dewan direksi terhadap agresivitas pajak Safitri Rahmadani; Indriyana Puspitosari
Journal of Economics and Business Research (JUEBIR) Vol. 2 No. 1 (2023): Juni 2023
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/juebir.v2i1.7289

Abstract

This study aims to determine the effect of the board of director gender diversity on corporate tax aggressiveness and the mediation effect of sustainability performance. 84 samples selected of property & real estate sector companies listed on the Indonesia Stock Exchange from the period 2016-2021. Multiple regression was used to analyze the direct relationship between board director gender diversity and tax aggressiveness. A path analysis approach was employed to analyze the indirect relationship between board director gender diversity and tax aggressiveness through sustainability performance as a mediating variable. The results show that board director gender diversity has a positive effect on tax aggressiveness, board director gender diversity has no effect on sustainability performance, and sustainability performance has no effect on tax aggressiveness. Path analysis results did not find support for mediating the role of sustainability performance on the relationship between board director gender diversity and tax aggressiveness
APAKAH STRUKTUR KEPEMILIKAN MEMENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN BUMN ? Aprilia Damayanti, Afni; Puspitosari, Indriyana
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 1 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i1.7417

Abstract

Kinerja keuangan merupakan fokus perhatian baik manajer maupun pemegang saham. Penelitian ini melihat bagaimana struktur kepemilikan saham dapat memengaruhi kinerja keuangan pada perusahaan BUMN periode 2018-2022 yang diukur dengan pendekatan akuntansi (ROA) dan pendekatan nilai pasar (Tobins Q). Penelitian ini menggunakan 20 perusahaan BUMN sebagai sampel dengan jumlah pengamatan 100. hasil regresi data panel menunjukkan bahwa variabel kepemilikan institusi dan kepemilikan pemerintah menurunkan kinerja keuangan yang diukur dengan ROA, sementara kepemilikan asing mampu meningkatkan ROA. Adapun hasil penelitian menunjukkan bahwa kepemilikan pemerintah mampu meningkatkan nilai pasar perusahaan. implikasi penelitian ini yaitu temuan bahwa kepemilikan institusi dan kepemilikan pemerintah menurunkan kinerja keuangan bisa menjadi dasar bagi manajemen BUMN untuk mempertimbangkan ulang kebijakan kepemilikan saham mereka. Ini mungkin memicu perubahan dalam struktur kepemilikan saham yang ditujukan untuk meningkatkan kinerja keuangan. Penelitian ini bisa menjadi dasar bagi pemerintah untuk mempertahankan atau bahkan meningkatkan peran mereka dalam kepemilikan saham BUMN, terutama dalam rangka mencapai tujuan kebijakan publik tertentu.
TINGKAT RELEVANSI DAN FAITHFUL REPRESENTATION LAPORAN KEUANGAN PERBANKAN SYARIAH DI INDONESIA puspitosari, indriyana
AL-QARDH Vol 4 No 2 (2019): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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

Abstract

According to PSAK there are two fundamental qualitative characteristics in financial statements, namely relevant and faithful representation. The use of accounting standards is expected to improve the quality of financial statements. This study aims to look at the level of relevance and faithful representation of financial statements at Islamic Commercial Banks in Indonesia in the period 2013-2017. The sample in this study is 11 Islamic Banks. The level of relevance is measured by the absolute predictive value while the proxy of faithful representation is by using the absolute value of the discretionary accrual. The results of this study are that there is phenomenon trade-off where when the level of relevance of a bank is high, the value of faithful representation is lower among other islamic banks.
Co-Authors Andika Yuliana Aprilia Damayanti, Afni Arina Nurul Hidayah Ayu Inayaturrohmah Cahyani, Puspita Indah Estri Navaranti Fitri Laela Wijayati Imanda Firmantyas Putri Pertiwi Imanda Firmantyas Putri Pertiwi Indah Puji Lestari Inna Nurjannah Intan Nur Jannah Pertiwi, Imanda Firmantyas Putri Purwati Harjayani Retno Wulandari Safitri Rahmadani Wahyu Pramesti Wiyadi Wiyadi