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All Journal PROSIDING SEMINAR NASIONAL ProBank: Jurnal Ekonomi dan Perbankan Jurnal Akuntansi Profesi Jurnal Keuangan dan Perbankan Kinerja Jurnal Dinamika Akuntansi Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Journal of Economics, Business, & Accountancy Ventura Akuntansi Krida Wacana Jurnal Manajemen dan Keuangan Jurnal Ekonomi dan Bisnis Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Assets: Jurnal Akuntansi dan Pendidikan JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Proaksi The Indonesian Journal of Accounting Research Nusantara Science and Technology Proceedings Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Perspektif Akuntansi Akuntansi dan Teknologi Informasi Akuntansi Bisnis & Manajemen (ABM) Journal of Social Research Apssai Accounting Review (ApAR) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Akuntansi Kontemporer
Theresia Woro Damayanti
Universitas Kristen Satya Wacana
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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The Influence Between Gender on Tax Compliance with Love of Money as a Moderation Variable Yastika Rosaria Abung; Theresia Woro Damayanti
Journal of Social Research Vol. 2 No. 4 (2023): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v2i4.747

Abstract

Indonesia has experienced a very rapid decline in the tax ratio due to economic pressures arising from the Covid-19 pandemic. With the achievement of a gross domestic product (GDP) of IDR 15,434.2 trillion in 2020, the tax ratio in a broad sense in 2020 was only 8.94% from the previous year of 10.74%. This study aims to find out whether gender has an effect on tax compliance, and whether the love of money can moderate the influence of gender on tax compliance. This study used primary data taken by distributing questionnaires to taxpayers, especially to MSME owners in Salatiga with a sample of 96 respondents. This research is descriptive and quantitative and uses a simple linear regression analysis method and also uses Moderated Regression Analysis (MRA). The results of this study prove that the influence between gender and tax compliance, as well as the love of money, can weaken the relationship between gender and tax compliance.
PENGARUH EKSEKUTIF WANITA (FEMALE EXECUTIVE) TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN DI BURSA EFEK INDONESIA) Gracia Christ Setyaningrum; Putri Savira Sabadra Sekarsari; Theresia Woro Damayanti
ProBank Vol 4, No 1 (2019)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v4i1.453

Abstract

Gender Pimpinan Puncak, Inovasi, dan Kepatuhan Pajak (Top Management Gender, Innovation, and Tax Compliance) Kevin, Kevin; Damayanti, Theresia Woro
Akutansi Bisnis & Manajemen ( ABM ) Vol 31 No 1 (2024): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v31i1.1382

Abstract

Mengacu pada teori ekselon atas, keputusan akan didasarkan pada suatu karakteristik termasuk gender. Keputusan dalam inovasi maupun kepatuhan pajak dapat dipengaruhi oleh gender pimpinan puncak. Oleh sebab itu, penelitian ingin menguji bagaimana pengaruh gender maupun inovasi terhadap kepatuhan pajak serta bagaimana mediasi inovasi dalam kepatuhan pajak gender pimpinan puncak. Metode penelitian yang digunakan merupakan metode penelitian kuantitatif dengan data yang berasal dari World Bank dengan total sample sebesar 34.048. Regresi multinominal digunakan pada penelitian ini untuk menguji hubungan variabel gender dan variabel inovasi terhadap kepatuhan pajak, selanjutnya akan dilakukan uji mediasi dalam uji sobel, uji aroian, dan uji goodman.Penelitian ini dapat membuktikan bahwa terdapat hubungan gender dan inovasi terhadap kepatuhan pajak bahkan terdapat mediasi inovasi dalam hubungan gender pimpinan puncak dan kepatuhan pajak.
Korupsi Dan Kepatuhan Pajak: Peran Kontekstual Edukasi Wajib Pajak (Corruption and Tax Compliance: The Contextual Role of Taxpayer Education) Mallawa, Kaizart Koagouw; Damayanti, Theresia Woro
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 1 (2023): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v30i1.1188

Abstract

Tax revenues are often not optimal due to several factors, one of which is the perception of corruption. The purpose of this study was to examine the impact of perceptions of corruption on tax compliance and the role of education. This study took 107 sample countries and used secondary data sources from the Corruption Perception Index, Global Competitiveness Report. The result is that the higher the perception of state corruption, the lower the level of state tax compliance. However, taxpayer education can increase tax compliance through the readiness of taxpayers to obey with the perception of fairness of the tax system and the views of tax authorities that are clean from corruption. The results of this study are expected to be useful for governments and state apparatus in various countries in designing and making policies and programs to increase taxpayer education.
Pengaruh penerimaan penggunaan e-samsat terhadap kepatuhan perpajakan di Kota Kupang dengan technology acceptance model (TAM) Benggu, Agape Esa Putra; Damayanti, Theresia Woro
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.5, No.2 (2024): December 2024
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v5i2.1107

Abstract

Technological developments are currently growing in various fields, one of which is in the field of government. The One-stop Administration Services Office (SAMSAT) is an adaptation of technology applied in the government sector to provide online services to PKB taxpayers. E-Samsat user still shows a low level which is influenced by perceived usefulness and perceived convenience. This study aims to examine the effect of acceptance of the use of E-Samsat on tax compliance in Kupang with the technology acceptance model (TAM). The research population used PKB taxpayers who are registered at the Samsat Office in Kupang. The sampling technique used purposive sampling and 215 respondents were obtained. The results showed that the variables perceived usefulness and perceived convenience has a positive effect on behavioral intention, behavioral intention has a positive effect on E-Samsat acceptance, and E-Samsat acceptance has a positive effect on tax compliance. The perception of usefulness and convenience will increase the taxpayer's intention to use E-Samsat which can then describe the acceptance and compliance of taxation in Kupang.
Unlocking Success: Nexus between Entrepreneurial Orientation and Financial Performance in Culinary MSMEs Sucahyo, Usil Sis; Damayanti, Theresia Woro; Supramono, Supramono
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 1 (2024): April - July 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i1.4432

Abstract

This study aims to investigate the impact of entrepreneurial orientation on the financial performance of micro, small, and medium-sized enterprises (MSMEs) in the culinary sector, while also exploring the mediating roles of digital transformation and working capital in this relationship. Data were gathered via a field survey involving 360 culinary MSMEs operators in Semarang City, Salatiga City, and Surakarta City, with a proportional distribution across these locations. Statistical analysis was conducted using SEM-PLS. The results reveal that entrepreneurial orientation significantly influences financial performance, digital transformation, and working capital. Additionally, digital transformation and working capital play mediating roles in the relationship between entrepreneurial orientation and financial performance. This study contributes to theoretical insights by proposing a model to enhance the economic performance of culinary MSMEs, focusing on entrepreneurial orientation, digital transformation, and working capital. From a policy perspective, the government is encouraged to support various initiatives aimed at enhancing entrepreneurial capabilities, fostering the adoption of digital technologies, and promoting effective working capital management within the culinary MSMEs sector.
PERTUMBUHAN PENJUALAN, FINANCIAL DISTRESS, PREFERENSI RESIKO: APAKAH MASA PANDEMI COVID-19 BERPERAN? Widayanti, Novita Christy; Damayanti, Theresia Woro
Jurnal Akuntansi Kontemporer Vol. 14 No. 3 (2022)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i3.3646

Abstract

Research Purposes. This study aims to examine the impact of sales growth and financial distress on tax aggressiveness and executive risk preference factors as moderating variables and examine the differences in these impacts before and after the COVID-19 pandemic.Research Methods. The design for this study is quantitative research with secondary data. Data were obtained from the quarterly reports of manufacturing companies listed on the Indonesia Stock Exchange in 2019 and 2020. Data analysis technique used are regression analysis and moderated regression analysis (MRA). Then, coefficient difference test is conducted to determine the differences the effect of variables before and after the pandemic. For robustness of moderating variable testing, this study conducts subgroup analysis and compare the result with MRA.Research Result and Findings. The result shows that, during the COVID-19 pandemic, sales growth and financial distress have negative effect on tax aggressiveness. Executive risk preference moderates the effect of sales growth on tax aggressiveness, but executive risk preference does not moderate the effect of financial distress. This study findings have implications to expand the literature related to tax aggressiveness in conditions of the financial crisis due to the COVID-19 pandemic.
Tax Compliance: Between Intrinsic Religiosity and Extrinsic Religiosity Damayanti, Theresia Woro
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 1 (2018): April - July 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1061

Abstract

This study examined the correlation between intention on tax compliance and tax compliance behavior with the moderating variable of religiosity orientation both intrinsic religiosity and extrinsic religiosity. The religiosity orientation in this study used religiosity orientation commitment, which better illustrates the commitment on religiosity orientation in everyday life rather than to the presence of individuals in a place of worship as in previous studies. The population in this study is individual taxpayer in Central Java; the sample is taken using multi-stage sampling technique. By using PLS, this study showed that there was an influence of the intention to comply on tax compliance. External religiosity orientation was proved to strengthen the influence of the intention to comply on tax compliance while intrinsic religiosity orientation was not. Tax authorities can utilize the finding by conducting a collaboration with religious leaders to provide insight for taxpayers that religious considerations should affect business considerations that religious teaching is the most important thing in the daily lives and there should be a balance between religious teaching and physical life.
Internally Financed Working Capital: Top Manager Preferences from the Perspective of Gender Sunardi, Sunardi; Damayanti, Theresia Woro; Supramono, Supramono
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 1 (2020): April - July 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i1.2133

Abstract

This study seeks to investigate the differences in firm managers’ preferences in the use of internal funding to meet working capital needs. The data to be analyzed are obtained from the results of the World Bank's Productivity and the Investment Climate Survey on firm managers in 98 developing countries, with a total sample of 1,235 firm managers. The analysis techniques used are linear regression and ordinal logit analysis. This study demonstrates the gender-based differences in the proportion of the use of internal funding sources. Female top managers prefer to use internal funding sources for working capital better than top male managers. This study not only provides a better understanding of the relationship between the existence of top female managers and the preference in the use of internally financed working capital but also informs firms that aim to balance the liquidity and the capital cost efficiency in managing their working capital to provide a more significant opportunity for women to occupy top management positions.
Political Connection, Foreign Ownership, and Tax Avoidance: Does Executive Gender Moderate the Relationship? Yudanto, Limpat Akbar; Damayanti, Theresia Woro
Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 3 (2021): December 2021 - March 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i3.2899

Abstract

Tax revenue is a vital source of income to support the economic development of acountry. Therefore, this study aims to provide empirical evidence of the influence ofpolitical connections and foreign ownership on tax avoidance. This study also analyzes the moderating role of executive gender on the influence of politicalconnections and foreign ownership on tax avoidance. This study used secondary panel data from a survey conducted by the World Bank Open from 2006-2018. This study's data was around 50,454 companies from all over the world. The hypothesis testing was performed using multinomial logistic regression. The results showed thatpolitical connection positively affected tax avoidance, but foreign ownership had nosignificant effect on tax avoidance. Furthermore, male executives strengthened therelationship between political connections and tax avoidance, but it did not moderatethe effect of foreign ownership on tax avoidance. The findings suggested that theDirectorate General of Taxation should scrutinize companies with political connections to optimize government tax revenue.
Co-Authors Ade Lisa Matasik Adinda Elsinta Damayanti Agni Metta Lestari Agrianata Dika Anthony Erlangga Assan Ari Budi Kristanto Bagas Aldhian Benggu, Agape Esa Putra Christian Alessandro Noreen Christian Alessandro Noreen Dimaz Ramananda Djoko Murdoko Eko Sukmono Adiritonga Fitri Ramadhani Gabriella Stephanie Harijanto Gracia Christ Setyaningrum Happy Tanti Santoso Jeremy Louis Sambara Kevin kevin Kurnia Imanuella Lauty, Puspa Ayu Lies Meida Choiriyah Limpat Akbar Yudanto Mallawa, Kaizart Koagouw Marcelina Novenda Gissela Anggari Matruty, Eko Suseno HR Nita Anggraheny Savitri Noni Christia Firdianti Nora Safitri Novita Christy Widayanti Ocsa Nugraha Saian Octorita Shekinah Glorya Aditya Okta Handayani Ponggalo, Rassidaud Tito Poppy Septia Sari Putri Savira Sabadra Sekarsari Raden Mohamad Herdian Bhakti Rosaly Franksiska Samuel Martono Sebastian Soelistiono Sony Heru Priyanto Sunardi Sunardi Sunardi Sunardi Supatmi Supramono Teguh Kurniawan Tiara Agusthine Kesia Sugianto Titisari Dian Prastiwi Widayanti, Novita Christy Widodo, Arief Widya Rovita Dewi Yastika Rosaria Abung Yohanes Hendri Andhika Yokhebed Widhianingtyas Yudanto, Limpat Akbar