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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
Univesitas 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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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.
KEJUJURAN PELAPORAN PAJAK: EFEK PERSEPSI PENURUNAN TARIF PAJAK DAN PEMAHAMAN SISTEM PEMUNGUTAN PERPAJAKAN Widayanti, Novita Christy; Damayanti, Theresia Woro
APSSAI ACCOUNTING REVIEW Vol 2 No 1 (2022): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (477.51 KB) | DOI: 10.26418/apssai.v1i2.15

Abstract

This study aims to determine whether perceptions of reducing MSME tax rates and understanding the tax collection system affect the honesty of reporting. This research uses primary data obtained directly from MSME in Salatiga using a vignette experiment embedded in a survey questionnaire and an accidental sampling method. The data analysis technique used is multiple linear regression analysis. The results showed that partially the perception of a reduction in the MSME tax rate did not affect the honesty of reporting. Meanwhile, understanding the tax collection system positively affects the honesty of reporting. Although partially, the perception of a reduction in the MSME tax rate has no effect, simultaneously, the perception of a reduction in MSME tax rates and an understanding of the tax collection system positively affect the honesty of reporting.
ANALISIS PEMAHAMAN DAN HARAPAN WAJIB PAJAK ORANG PRIBADI UMKM Ponggalo, Rassidaud Tito; Ramananda, Dimaz; Damayanti, Theresia Woro
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 1 (2024): JUNE EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v11i1.6627

Abstract

This research aims to demonstrate the understanding and expectations of Micro, Small, and Medium Enterprises (MSMEs) individual taxpayers regarding the implementation of Law No. 7 of 2021 concerning Non-Taxable Income (PTKP). This study is a qualitative descriptive case study conducted using a questionnaire method. The research sample consists of MSME owners in Bekasi Regency who have active Taxpayer Identification Numbers (NPWP) and have been operating for the past three years to ensure informants are aware of changes in MSME tax regulations. The researcher used data such as age, gender, highest education level, and years of business operation for analysis. The research results indicate that the understanding and expectations of individual MSME taxpayers regarding the implementation of Law No. 7 of 2021 concerning PTKP are generally quite good. Factors such as age, highest education level, and years of business operation have an influence on the level of understanding of MSME taxpayers.
Rantai Nilai, Corporate Farming Dan Nilai Tambah Komoditas Kopi Kabupaten Temanggung Matruty, Eko Suseno HR; Widodo, Arief; Damayanti, Theresia Woro; Supramono, Supramono
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 8 No 2 (2023): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v8i2.18561

Abstract

D Research aim: To analyze the coffee commodity value chain and (b) to analyze the opportunities and challenges of implementing coffee commodity corporate farming in Temanggung Regency Design/Methode/Approach: Data were obtained through interviews with several farmers, direct observations in the field, and FGDs involving the Temanggung Regency government apparatus related to the development of coffee commodities. Data are analyzed in narrative form, value chain analysis, and corporate farming model Research Finding: The study results show that the coffee commodity value chain in Temanggung Regency consists of input, production, collection, processing, and marketing or distribution to consumers. Each of these chains has its problems, from the smooth supply of inputs and production prices, ​​land ownership, and picking/harvesting coffee cherries that do not meet quality standards to coffee marketing. From the results of the FGD, it was also revealed that corporate farming has the opportunity to be applied to deal with the problem of coffee commodities so that it is expected to create higher added value which will be enjoyed by the farmers of Temanggung Regency Theoretical contribution/Originality: This study integrates value chain analysis with the corporate farming model, which has not been the concern of previous researchers Practitioner/Policy implication: This study offers policy proposals to the Temanggung Regional Government regarding the formation of corporate farming so that it can run effectively Research limitation: Not yet analyzed based on a quantitative approach, especially related to feasibility aspects.
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