Articles
<![CDATA[INCOME SHIFTING DAN PEMANFAATAN NEGARA TAX HAVEN ]]>
<![CDATA[Rr. Dyah Fadliela Pramesthi]]>;
<![CDATA[Eny Suprapti]]>;
<![CDATA[Eris Tri Kurniawati]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 3: Jurnal Reviu Akuntansi Dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v9i3.8866
<![CDATA[The purpose of this research is to examine the influence of income shifting strategy to tax haven country utilization. The dependent variable is tax haven country utilization and the independent variable was income shifting strategy proxied by multinational, transfer pricing, thin capitalization, and intangible asset. The samples are 32 manufacturer basic and chemical industry sector companies listed in Indonesia Stock Exchange from, 2015-2017. The analysis method is data panel regression by using Eviews 7. The result of this research shows that income shifting which is proxied by multinational and transfer pricing have positive influence to tax haven country utilization but income shifting strategy which are proxied by thin capitalization and intangible asset have no significant influence to tax haven country utilization. ]]>
<![CDATA[SPECIFIC ANTI RULE AVOIDANCE (SAAR): HOW DOES IT AFFECT TAX AVOIDANCE? ]]>
<![CDATA[Agustin Dwi Haryanti]]>;
<![CDATA[Firda Ayu Amalia]]>;
<![CDATA[Eny Suprapti]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 1: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v10i1.11083
<![CDATA[This study aims to empirically prove the influence of the Specific Anti Avoidance Rule (SAAR), namely transfer pricing, thin capitalization, controlled foreign corporations (CFCs), the use of tax heaven countries, and treaty shopping on tax avoidance. SAAR is a special rule to minimize tax avoidanceThe sample in this study is multinational companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The method used is multiple linear regression with SPSS version 24. The results show that transfer pricing, thin capitalization, controlled foreign corporations (CFCs), utilization of tax heaven countries, and treaty shopping have no effect on tax avoidance. The absence of influence of the five independent variables on tax avoidance is due to the sample company data and also the proxy used. The results of the study are expected to contribute especially to the government regarding whether SAAR is sufficient to minimize and overcome tax avoidance and can also be a consideration for the government to implement the General Anti Avoidance Rule (GAAR) to cover the weaknesses of SAAR.]]>
<![CDATA[The Effect of CEO Tenure, Capital Intensity, and Firm Size On Tax Avoidance ]]>
<![CDATA[Evi Khusnita Ulfa]]>;
<![CDATA[Eny Suprapti]]>;
<![CDATA[Sri Wahjuni Latifah]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v11i1.16140
<![CDATA[The aim of this study is to examine the effect of CEO tenure, capital intensity, and firm size on tax avoidance. The sample of this study is 88 companies listed in Indonesia Stock Exchange (IDX) in 2019 were selected through purpose sampling. The data analysis technique used in this study is multiple linear regression analysis. The results of the analysis show that CEO tenure has a positive effect on tax avoidance. This means that the longer the CEO tenure will lead to an increase in tax avoidance. Capital intensity and firm size have no effect on tax avoidance. This research has a novelty in the form impact of CEO tenure, capital intensity, and firm size on tax avoidance. Furthermore, the practical contribution to the government, especially the Directorate General of Taxes, is that long tenure of CEO can lead to tax avoidance. The limitation in this study is the number of samples is less representative in representing the population. This is because there are still companies listed on the IDX that not provide information according to the sample criteria. ]]>
<![CDATA[Pengaruh Good Corporate Governance Terhadap Environmental Disclosure ]]>
<![CDATA[Eny Suprapti]]>;
<![CDATA[Farhan Achmad Fajari]]>;
<![CDATA[Achmad Syaiful Hidayat Anwar]]>
<![CDATA[ Akuntabilitas Vol 12, No 2 (2019) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v12i2.13225
<![CDATA[Environmental problems become things that have not been considered for the companies. This Study aims to determine the effect good corporate governance to environmental disclosure. Good Corporate Governance is a system to controlling management, where GCG is proxied by the board of directors, board of commissioners, institutional ownership, managerial ownership, and audit committee. This reaserch use non financial companies listed on BEI. The research sample 30 companies. Measurement of environmental disclosure uses GRI – G4 index is 34 index. This study using multiple regression. Based on the results of the study found good corporate governanceis proxieduse board of directors and board commissioners there isn’teffect on environmental disclosure.The results institutional ownership, managerial ownership, and audit committee effect on environemental disclosure]]>
<![CDATA[Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Tax Avoidance Dengan Gender Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016) ]]>
<![CDATA[Aprilian Kusuma Ningrum]]>;
<![CDATA[Eny Suprapti]]>;
<![CDATA[Achmad Syaiful Hidayat Anwar]]>
<![CDATA[ BALANCE: Economic, Business, Management and Accounting Journal Vol 15, No 01 (2018) ]]>
Publisher : <![CDATA[UMSurabaya Publishing ]]>
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DOI: 10.30651/blc.v15i01.1260
<![CDATA[ABSTRACT This research is aim to provide empirical evidence of the influence of corporate social responsibility (CSR) to tax avoidance by genderas moderating variavble . The sample is listed manufactures corporation in Indonesia Stock Exchange, according to purposive sampling method which produces 65 companies. Observation period is 2016. Independent variable disclosure of CSR is measured by using Global Reporting Initiative (GRI) 63 indicator. Dependent variable tax avoidance is measured by using effective tax rate (ETR). Gender moderating variable is measured by the proportion of the women in company’s board of commissioners and board of directors. The data in this research is analized by using SPSS with Moderated Regression Analysis (MRA) method.The result of this research shows that CSR disclosure provides the negative effect totax avoidance. Gender (the proportion of women in company councils) has strengthened the effect of CSR disclosure on tax avoidance practice.Keywords : Corporate Social Responsibility (CSR), Gender, Tax AvoidanceCorrespondence to : apriliankusuma@gmail.com, e.suprapti@yahoo.com]]>
<![CDATA[Analysis of Financial Performance in Predicting Earning Growth ]]>
<![CDATA[Eny Suprapti]]>;
<![CDATA[Qonita Qonita]]>;
<![CDATA[Ach. Syaiful Hidayat]]>
<![CDATA[ Journal of Accounting and Strategic Finance Vol 2 No 1 (2019): JASF (Journal of Accounting and Strategic Finance) ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR ]]>
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DOI: 10.33005/jasf.v2i1.46
<![CDATA[This study aims to determine the effect of proxied financial performance with total asset turnover, current ratio, and return on assets in predicting earning growth in manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2017. The research sample was 48 out of 144 manufacturing companies through purposive sampling technique. The technique of collecting data is secondary data. Data analysis uses descriptive statistics and multiple linear regression analysis. The hypothesis tests are using the t-test and F test. Based on the results of the study found that return on assets, the current ratio has an effect on earning growth while total asset turnover does not affect earning growth. Manufacturing companies should pay more attention to their financial performance related to CR and ROA. They must also increase their operational activities, and more optimally use the company's overall assets effectively. For further research, it is suggested that in predicting earning growth, there are many factors beside CR and ROA that will influence the earning growth.]]>
<![CDATA[Does the High or Low of Corporate Social Responsibility Disclosure Affect Tax Avoidance? ]]>
<![CDATA[Firda Ayu Amalia]]>;
<![CDATA[Eny Suprapti]]>
<![CDATA[ Journal of Accounting and Investment Vol 21, No 2: May 2020 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.2102149
<![CDATA[Research aims: This research aimed to empirically prove the difference of the extent of Corporate Social Responsibility (CSR) disclosure towards tax avoidance.Design/Methodology/Approach: 38 companies listed in Indonesia Stock Exchange (IDX) in 2017 were selected through purposive sampling. The analysis methods used were the independent t-test and the SPSS version 24.Research findings: The results showed that there was no difference between the companies with high CSR disclosures and those with the low ones towards tax avoidance. This indicates that despite the high and low disclosures, the companies’ CSR disclosures generate the same impact towards tax avoidance.Theoretical contribution/ Originality: This research has a novelty in the form of a comparison of CSR disclosures by companies and their impact on tax avoidance.Practitioner/Policy implication: Furthermore, the practical contribution to the government, especially the Directorate General of Taxes, is that CSR disclosure is used by companies to gain legitimacy from the public, especially investors. CSR disclosure is not for window dressing to avoid tax.Research limitation/Implication: The limitation in this study is the number of samples is less representative in representing the population. This is due to the small number of companies listed on the IDX in reporting and disclosing CSR in the sustainability report.]]>
<![CDATA[PENDAMPINGAN PENYUSUNAN SISTEM AKUNTANSI PADA UKM PENGOLAHAN SUSU ]]>
<![CDATA[Eny Suprapti]]>;
<![CDATA[Aniek Rumijati]]>
<![CDATA[ Jurnal Pengabdian dan Peningkatan Mutu Masyarakat Vol. 1 No. 1 (2020): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/janayu.v1i1.11159
<![CDATA[ IbM aims to assist partners in order to have a reliable accounting information systems that can provide vital information accurately and timely. Therefore, owners and interested parties can analyze and make the right decisions. This system is expected to help owners evaluate the performance and business developments. Partner companies (CV Brawijaya Dairy Industry and CV Karya Brawijaya) want to have a good accounting information system. Accounting information produced is very useful in business planning, product marketing development, performance evaluation and expand access to funding. Therefore, they require the role of internal (company) and external (banks and the Tax Office).These expectations can not be realized because of the partner company faced several obstacles. Constraints are the company does not have the human resources that have the educational background of accounting, facilities and infrastructure (hardware and software) was minimal, limited capital so it will merektur specialized employees handle bookkeeping is still difficult financially. Expansion of product marketing needs to be done so that the product more known to the public. The partner company (CV Karya Brawijaya) has difficulty in determining how much tax should be paid. Tax Office (KPP) is always sent warning letters because partners are often late in paying taxes. It’s happen because the company still does not have a simple bookkeeping and financial statements.Team devotion perform some activity. First; sharing with the leadership of the company to analysis the transaction. Second; preparing accounting software in accordance with the information needs of UKM (based SAK ETAP). Third; providing the necessary facilities and infrastructure (notebook). Fourth; preparing UKM accounting handbook. Fifth; conducting inhouse training for employees who handle bookkeeping and accounting. Sixth; implementation of accounting software and mentoring. Seventh; marketing assistance and tax calculation and how to fill out SPT.]]>
<![CDATA[PENGARUH LEVERAGE TERHADAP TAX AVOIDANCE DENGAN BOARD DIVERSITY SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI) ]]>
<![CDATA[Muhammad Rizal]]>;
<![CDATA[Eny Suprapti]]>;
<![CDATA[Sri Wahjuni Latifah]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol. 14 No. 1 (2018): Februari ]]>
Publisher : <![CDATA[Universitas Gajayana Malang ]]>
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<![CDATA[Abstrac: The purpose of this study was to determine the effect of Leverage on Tax Avoidance with Board Diversity as moderating variables. This research is associative research. The population in this study is a mining company listed on the Indonesia Stock Exchange. The number of samples from this study were 17 companies. Sampling was done using purposive sampling method. The method of analysis carried out in this study was the test of moderated regression analysis (MRA), classical assumption test, and partial test (t test). The results showed that the leverage had a significant effect on tax avoidance. Partially, the leverage has a significant positive effect on tax avoidance, and the board diversity moderates the relationship between the leverage and tax avoidance. Keywords: Tax Avoidance, leverage, board diversity]]>
<![CDATA[PENGARUH KOMPENSASI MANAJEMAN DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK PERUSAHAAN ]]>
<![CDATA[Dhina Kristina]]>;
<![CDATA[Eny Suprapti]]>;
<![CDATA[Thoufan Nur]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 1 No. 1 (2018): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v1i1.6949
<![CDATA[This study examines corporate governance influencing tax management behavior and contributes to the literature on corporate governance. This research is management compensation and corporate corporate governance mechanism, in managing taxes to improve performance. This study found that there was a significant positive effect on management compensation variables in corporate tax management in manufacturing companies listed on the Indonesia Stock Exchange. There is a significant positive effect on the variable Corporate Governance on corporate tax management in Manufacturing companies listed on the Indonesia Stock Exchange. Management compensation has a dominant influence on corporate tax management in Manufacturing companies listed on the Indonesia Stock Exchange.]]>
