Article Per Year (5 Year)
p-Index From 2021 - 2026
0.817
P-Index
This Author published in this journals
All Journal Jurnal Administrasi Bisnis Journal of Economic, Bussines and Accounting (COSTING) Kebijakan: Jurnal Ilmu Administrasi Transformasi Manageria: Journal of Islamic Education Management Economic Reviews Journal
Dian Sadeli
Universitas Katolik Parahyangan
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
ANALISIS PENGARUH COMPLIANCE REPORTING DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Dian Sadeli
Jurnal Administrasi Bisnis Vol. 13 No. 1 (2017)
Publisher : Business Administration Department - Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2968.512 KB) | DOI: 10.26593/jab.v13i1.2811.%p

Abstract

Penelitian ini bertujuan untuk menguji secara empiris mengenai pengaruh compliance reporting, mekanisme Good Corporate Governance terhadap nilai perusahaan. Mekanisme corporate governance dihitung dengan menggunakan proporsi komisaris independen, jumlah anggota komite audit, kepemilikan institusional dan kepemilikan manajerial. Nilai perusahaan dihitung dengan Tobin’s Q. Penelitian ini menggunakan sampel perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2015. Jumlah sampel yang digunakan dalam penelitian ini adalah sebanyak 28 sampel perusahaan. Metode analisis yang digunakan pada penelitian ini adalah regresi berganda. Hasil penelitian ini menunjukkan bahwa compliance reporting, jumlah komite audit, dan kepemilikan isntitusional tidak signifikan terhadap nilai perusahaan. Sedangkan komposisi dewan komisaris independen dan kepemilikan manajerial memiliki hubungan positif signifikan terhadap nilai perusahaan Penelitian ini menunjukkan bahwa faktor internal perusahaan secara simultan memiliki pengaruh terhadap nilai perusahaan. Terdapat faktor lain yang tidak dibahas namun mempengaruhi nilai perusahaan. Kata kunci : Compliance Reporting, Mekanisme Good Corporate Governance, Nilai Perusahaan, Tobin’s Q
Pengaruh Mekanisme Good Corporate Governance Terhadap Agresivitas Pajak Di Bumn Yang Terdaftar Pada BEI Periode 2016-2020 Shelvi Shelvi; Irvan Liunardi Senjaya; Theresia Gunawan; Dian Sadeli
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i1.4215

Abstract

The aim of this study was to assess and analyze the level of tax aggressiveness that implemented Good Corporate Governance (GCG) mechanism by state-owned companies in Indonesia. Tax aggressiveness was measured by Effective Tax Rate (ETR) and GCG mechanism was measured by independent commissioners, audit committee, board of directors, and institutional ownership. The population that being used was state-owned companies that listed in Indonesia Stock Exchange (IDX) that had shown financial statement from 2016-2020. Data process using regression analysis were used to test interaction between dependent and independent variables. Result showed that GCG mechanism had influenced simultaneously to tax aggressiveness. If they were partially tested, only audit committee and board of director proxies that were influenced to tax aggressiveness because they had been considered to have carried out its function properly so that it was able to suppress actions that are not in accordance with GCG principles. Keywords: Good Corporate Governance, Tax Aggressiveness, Effective Tax Rate
Perencanaan Strategi Bersaing Kafe W.E.K.O.F Gadis Mulia Reski; Dian Sadeli; Theresia Gunawan; Agus Gunawan
Transformasi Manageria:   Journal of Islamic Education Management Vol 4 No 2 (2024): Transformasi Manageria: Journal of Islamic Education Management 
Publisher : PKP Fakultas Syariah LPPM IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manageria.v4i2.6558

Abstract

In Indonesia, the café business continues to thrive because it is considered a profitable In Indonesia, the cafe business continues to thrive because it is considered profitable and worth considering. The large number of business people trying to enter the culinary business has caused competition among culinary business people to be relatively high. W.E.K.O.F Cafe must have the right business strategy to compete with competitors. This research is descriptive qualitative research with the aim of explanatory research through case studies. Data collection using a semi-structured interview method. This study uses primary and secondary data sources. Analysis of the internal and external environment is used to determine what strategy W.E.K.O.F Cafe needs now. This study uses the Value Chain to analyze the company's internal as well as using PESTEL and Porter's Five Forces to analyze the influence of the micro and macro environment on the company. SWOT analysis is used to produce strategic designs suitable for companies to implement. Then, the IFE, EFE, IE, CPM, GS, and Quantitative Strategic Planning Matrix (QSPM) matrices are used for data processing. Based on the research results, it can be concluded that the W.E.K.O.F Cafe has not been optimal in designing strategies. The owner still takes decision-making as a whole. Alternative strategy suggestions that can be done is market development.
OPTIMALISASI KEPATUHAN WAJIB PAJAK DI KOTA BANDUNG: ANALISIS KEBIJAKAN PENGHASILAN TIDAK KENA PAJAK BAGI UMKM Shelvi; Sadeli, Dian; Yovan Yunata, Hanschen
Kebijakan : Jurnal Ilmu Administrasi Vol. 16 No. 01 (2025): Volume 16 No. 1 Januari 2025
Publisher : Program Magister Ilmu Administrasi dan Kebijakan Publik, Pascasarjana, Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/kebijakan.v16i01.13670

Abstract

Meskipun kebijakan PTKP UMKM dalam UU HPP dan PP 55/2022 diharapkan meningkatkan kepatuhan pajak, namun masih terdapat kesenjangan antara harapan dan realitas di lapangan. Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi tingkat kepatuhan sukarela UMKM setelah penerapan kebijakan tersebut, khususnya pada UMKM Orang Pribadi di Kota Bandung. Penelitian ini menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) untuk menguji pengaruh kebijakan PTKP UMKM terhadap kepatuhan wajib pajak UMKM. Sampel penelitian berjumlah 166 responden yang merupakan UMKM Hasil penelitian menunjukkan bahwa kebijakan pemerintah dengan memberikan fasilitas pembebasan pajak atas omset sampai dengan Rp500 juta rupiah kepada pelaku usaha UMKM perorangan mampu meningkatkan voluntary compliance sebesar 33.5%. Pembebasan pajak sampai dengan Rp2.500.000 (0,5% x Rp500.000.000) ini dirasa sangat membantu dan memotivasi wajib pajak untuk patuh secara sukarela.
Influence of Micro, Small & Medium Enterprises Taxpayer Compliance Factors in Bandung Callista Grace Hagny; Dian Sadeli
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.306

Abstract

The Indonesian State Revenue and Expenditure Budget (APBN) is primarily funded by taxes. There are 65.5 million micro, small, and medium-sized enterprises (MSMEs) in Indonesia, making them a sector with a significant potential to assist with tax payments. In order for MSMEs to actively participate in taxation, the government continues to provide various facilities. The Indonesian tax self-assessment system, on the other hand, grants the taxpayer authority to determine the amount of tax owed, which necessitates the taxpayer's awareness and complete compliance. As a result, research was conducted on the factors that influence MSME taxpayer compliance, using tax knowledge, taxpayer awareness, and taxpayer motivation as the variables. Using a purposive sampling strategy, this study selected 100 MSMEs from Bandung with diverse industrial backgrounds and characteristics as the sample population. This study employs quantitative and explanatory analysis methods, as well as a questionnaire as the research medium. PLS-SEM was also used for analysis, and two assessments, the measurement model (validity) and the structural model assessment, were performed. This study found that taxpayer awareness has no significant impact on tax compliance, while tax literacy and taxpayer motivation have a significant impact. Accurate tax reporting and payment are supported by solid literacy. Because taxpayers are unaware of government losses, their awareness has less of an impact. Compliance is largely driven by internal and external motivation
Co-Authors Agus Gunawan Callista Grace Hagny Gadis Mulia Reski Irvan Liunardi Senjaya Shelvi Shelvi Shelvi Theresia Gunawan Yovan Yunata, Hanschen