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All Journal AKUNTABILITAS Wahana Riset Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia EQIEN - JURNAL EKONOMI DAN BISNIS JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Online Insan Akuntan Jurnal Ekonomi dan Bisnis Dharma Andalas ACADEMICS IN ACTION Journal of Community Empowerment REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer Jurnal Bina Akuntansi JURNAL AKUNTANSI JUDICIOUS: Journal of Management Jurnal Ekonomi Perusahaan Jurnal Manajemen Dan Akuntansi Medan Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Jurnal Penelitian Pendidikan Indonesia Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis
Amelia Sandra
Institut Bisnis Dan Informatika Kwik Kian Gie
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Determinan Indikasi Tax Avoidance Perusahaan Multinasional Jessica Chrysilla; Amelia Sandra
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 25 No 2 (2023): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v25i2.440

Abstract

ABSTRACT The existence of loopholes in tax laws and regulations is used by companies to do tax avoidance, which is an act of minimizing taxes without violating applicable regulations. Multinational companies have a greater opportunity to avoid tax by taking advantage of the different regulations of each country. This study aims to determine the effect of transfer pricing, thin capitalization, and assets mix on tax avoidance. This research is based on 2 (two) theories, namely agency theory and planned behavior theory. The object and population of this research are all manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. Non-probability sampling technique is the technique used for sampling with the purposive sampling method. There were 26 companies so that for 5 years of observation, 130 samples were obtained. The analysis technique used is the quantitative method, consisting of descriptive statistical tests, multiple regression analysis, and hypothesis test. The results of the study conclude that the variables of transfer pricing and inventory intensity have no effect on tax avoidance, while the variables of thin capitalization and capital intensity have a positive effect on tax avoidance. ABSTRAK Adanya celah dalam peraturan perundang-undangan perpajakan dimanfaatkan oleh perusahaan untuk melakukan penghindaran pajak, yaitu tindakan meminimalisir pajak tanpa melanggar peraturan yang berlaku. Perusahaan multinasional berpeluang lebih besar untuk melakukan penghindaran pajak dengan memanfaatkan perbedaan peraturan setiap negara. Penelitian ini dilakukan bertujuan untuk mengetahui pengaruh transfer pricing, thin capitalization, dan assets mix terhadap penghindaran pajak. Penelitian ini didasari 2 (dua) teori, yaitu teori keagenan dan teori perilaku terencana. Objek dan populasi penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2019. Pengambilan sampel dengan teknik non-probability sampling dengan metode purposive sampling. Diperoleh 26 perusahaan sehingga untuk 5 tahun pengamatan didapatkan 130 sampel. Analisis data menggunakan metode kuantitatif, terdiri dari uji statistik deskriptif, analisis regresi berganda, dan uji hipotesis. Hasil penelitian menyimpulkan variabel transfer pricing dan inventory intensity tidak berpengaruh terhadap penghindaran pajak, sedangkan variabel thin capitalization dan capital intensity berpengaruh positif terhadap penghindaran pajak.
PENGARUH PERSEPSI KEBERMANFAATAN DAN PERSEPSI KEMUDAHAN TERHADAP PENGGUNAAN E-FILING DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERASI PADA WAJIB PAJAK GURU DAN KARYAWAN TK-SD-SMP-SMK STRADA BUDI LUHUR Skolastika Alva Adventia Indaryanti; Amelia Sandra
Jurnal Akuntansi Vol 12 No 2 (2023): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v12i2.1017

Abstract

The study was done to see if external and internal factors influenced the use of e-lizards in reporting as well.The Technology Acceptance Model (TAM) was a theory developed by Fred Davis in 1989 examined how the relationship between human perception as an internal factor and the use of information systems in everyday activities. Attribution Theory to explain between external factors and the use of e-components in reporting. Both theories are used n this research. The study carried out with private tax payers of Preschool-Elementary-Junior High-Vocational High School employees in Strada Budi Luhur. In this study the entire population will be used as a sample, due to a small population. The data analysis techniques used were validity and reliability tests, descriptive statistic tests, and classic assumption tests. Hypothetical verification using regression analysis tests, tests f, t, and coefficiencies. Based on research, it should be concluded that perceived usefulness have proven to have a positive effect on the use of e-Filing and tax socialization have strengthened the positive impact of perceived ease of use on e-Filing usage. On the other hand, perceived ease of use proved to have no positive effect on the use of e-Filing and tax socialization did not prove to strengthen the positive effects of a perceied usefulness on the use of e-taxation.
Peran Tata Kelola Perusahaan dalam Hubungan Tax Avoidance dengan Cost of Equity Masripah Masripah; Shinta Widyastuti; Amelia Sandra
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.601 KB) | DOI: 10.36418/syntax-literate.v6i5.2719

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan antara tax avoidance dengan cost of equity, serta melihat peran efektivitas dewan komisaris, efektivitas komite audit, dan kualitas audit eksternal terhadap hubungan antara tax avoidance pada cost of equity. Penelitian ini menggunakan data sekunder laporan keuangan tahunan dan ICMD. Analisis data dilakukan dengan menggunakan regresi berganda dengan OLS. Pengolahan data dilakukan dengan metode regresi berganda. Jumlah sampel yang diambil 54 perusahaan mnufaktur dari tahun 2014 hingga 2018. Hasil penelitian memberikan bukti empiris bahwa saat perusahaan melakukan tax avoidance akan berdampak pada cost of equity yang rendah. Peran efektivitas dewan komisaris, efektivitas komite audit, dan kualitas audit eksternal tidak memberikan bukti bahwa terdapat pengaruh yang signifikan dalam hubungan antara tax avoidance dengan cost of equity.
Determinants of company bankruptcy before and during the Covid 19 Pandemic Haris; Sandra, Amelia
Jurnal Ekonomi Perusahaan Vol. 30 No. 1 (2023): March-August 2023
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jep.v30i1.922

Abstract

Financial distress or financial difficulty is a condition where the company cannot fulfill its long-term and short-term obligations. If this condition is allowed to drag on, the company will either go bankrupt or be liquidated. Financial distress is measured using the Springate. The initial sample was 25 companies listed on the Indonesia Stock Exchange before 2018, of which only 22 companies were found eligible. Among them, nine companies are considered outliers. Therefore, only 13 firms were considered the effective sample. Since the study context is three years, we arrive at 39 data units finally used as the sample. The data source was obtained from the official website of the Indonesia Stock Exchange. Multiple linear regression shows that liquidity positively influences the Springate value, indicating decreased financial distress. Business diversification and leverage have no significant effect on financial distress. The conclusions may be different if different methods are used. Further research is suggested for the Zmijewski or Grover model for more convincing results. Further research can use the Zmijewski or Grover models. Plagiarism Check  
PERBANDINGAN PENGHINDARAN PAJAK, PROFITABILITAS, SOLVABILITAS, DAN LIKUIDITAS PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS SEBELUM DAN SELAMA PANDEMI COVID-19 Lorens, Manuel; Sandra, Amelia
Jurnal Akuntansi Vol 13 No 1 (2024): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v13i1.1070

Abstract

Tax avoidance refers to measures of tax deduction received by the government. Financial ratios are utilized in analyzing and monitoring company performance through the company’s income statement and statement of financial position. This research has a purpose to discern whether tax avoidance, profitability, solvability, and liquidity were different before and during the COVID-19 pandemic. Using the judgment sampling, 37 consumer non-cyclicals sector companies listed in Indonesia Stock Exchange were obtained during the period 2018 to 2021. The sample in this research is considered normally distributed based on the Central Limit Theorem theory due to the number of samples exceeds 30. The Paired-Samples T-Test indicates that tax avoidance has a significance probability < 0.05, meanwhile profitability, solvability, and liquidity have a significance probability > 0.05. This research concluded that differences are present in tax avoidance between before and during the COVID-19 pandemic. In addition, differences are not present in profitability, solvability, and liquidity between before and during the COVID-19 pandemic
Pelatihan Strategi Pemasaran untuk Usaha Mikro Kecil Menengah Binaan Kantor Walikota Jakarta Utara Setianingsih, Rita Eka; Sandra, Amelia; Arfianti, Rizka Indri
Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan Vol. 1 No. 2 (2024): April - September 2024
Publisher : Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/abdimas.v1i2.1150

Abstract

The Covid-19 pandemic has had a significant impact on the government and society. Many business actors have experienced a decrease in sales turnover. This pandemic requires MSME owners to be able to think strategically and dynamically to maintain the business that has been built. MSMEs face a variety of challenges, including ideas, administration, marketing, and money. Administration and marketing concerns are still the key challenges in growing a firm because understanding in these areas is still relatively poor. A good strategy is needed to keep them afloat and increase their revenue turnover. The Indonesian government has tried to make several policies to strengthen MSMEs during the Covid-19 pandemic. For example, During the Covid-19 epidemic, the provision of social aid, tax incentives, and working capital growth all have an impact on MSMEs' development. Marketing strategy is one technique to gain a sustained competitive edge, whether for a company that manufactures goods or services. There are several marketing strategies that can be done to overcome the problems that occur. MSME players are able to survive the pandemic by maximizing sales in the online market. Empowering MSME players in the products that are most needed during the pandemic is necessary for empowering the community of MSME players to test the online market. MSMEs must strive to adopt various digital technologies to overcome this crisis. For this reason, this training is expected to help MSME owners assisted by the North Jakarta Mayor's Office develop and improve their businesses.
PENGARUH MOTIVASI, SANKSI PERPAJAKAN, DAN MODERNISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PEKERJA BEBAS Rusli, Vani; Sandra, Amelia
KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis Vol 2, No 2 (2023): KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : CV Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/kontan.v%vi%i.198

Abstract

Indonesia is a country that upholds the rights and obligations of all citizens based on Pancasila and the 1945 Constitution. Therefore, taxation becomes a manifestation of state obligations as a form of active role of society towards the state. One form of state effort to realize the independence of a nation is by financing development by exploring domestic sources of funds in the form of taxes. Therefore, taxpayer compliance plays a very important role. This study aims to examine the effect of motivation, tax sanctions, and tax modernization on the compliance of individual taxpayers of independent workers. The research was conducted by distributing questionnaires as many as 62 samples to Notary Taxpayers. The results showed a positive and significant influence between motivation and taxpayer compliance with a sig value of 0.0025, tax sanctions and taxpayer compliance had a positive and significant effect with a sig value of 0.0110 and tax modernization had a positive and significant effect on taxpayer compliance with a sig value of 0.0005.ABSTRAKNegara Indonesia adalah negara yang menjunjung tinggi hak dan kewajiban semua warga negara berdasarkan Pancasila dan UUD 1945. Oleh karena itu, Perpajakan menjadi sebuah perwujudan kewajiban kenegaraan sebagai bentuk peran aktif masyarakat terhadap negara. Salah satu wujud usaha negara untuk mewujudkan kemandirian suatu bangsa adalah dengan pembiayaan pembangunan dengan cara menggali sumber dana yang berasal dari dalam negri berupa pajak. Oleh karena itu kepatuhan wajib pajak sangat berperan penting. Penelitian ini bertujuan untuk menguji pengaruh motivasi, sanksi pajak, dan modernisasi perpajakan terhadap kepatuhan wajib pajak orang pribadi pekerja bebas.Penelitian dilakukan dengan menyebarkan kuesioner sebanyak 62 sampel kepada Wajib Pajak Notaris. Data yang terkumpul kemudian diuji dengan cara uji validitas, reabilitas, asumsi klasik, dan hipotesis dengan IBM SPSS 25.Hasil penelitian menunjukkan adanya pengaruh positif dan signifikan antara motivasi dan kepatuhan wajib pajak dengan nilai sig 0,0025, sanksi pajak dan kepatuhan wajib pajak berpengaruh positif dan signifikan dengan nilai sig 0,0110 dan modernisasi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dengan nilai sig 0,0005.
Analysis of the role of financial leverage, good corporate governance, and firm size on profit management Armi Bakar; Nurlela Nurlela; Martha Ayerza Esra; Brastoro Brastoro; Amelia Sandra
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 4 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232422

Abstract

This study aims to determine the influence of Financial Leverage, Good Corporate Governance, and Firm Size on manufacturing companies listed on the Indonesia Stock Exchange for the 2020 period during the Covid-19 pandemic. This research technique uses purposive sampling, so 25 companies were obtained as research samples. The source of data in this study is secondary data obtained from the www.idx.com and www.invesia.com sites in the form of an annual report (annula report) of manufacturing companies in the consumer goods sector. The model used in the study was cross section regression using data calculation application software, namely Eviews 10.0. The results of this study state that financial leverage does not affect managers in practicing earnings management. This article states that the average company has a safe influence in the sense that the company can pay back the debt used to finance the company's assets, so managers need to be more motivated to practice earnings management. Good Corporate Governance (KPI) does not play a role in Profit Management (DA), meaning that during the COVID-19 pandemic, the Good Corporate Governance implemented did not make managers practice profit management. Company Size (Ln Assets) has a role in Earnings Management (DA); the more significant the company will tend to reduce earnings management practices because large companies are politically more concerned by government agencies than small companies.
PENGARUH UMUR PERUSAHAAN, KEBIJAKAN HUTANG, DAN KUALITAS AUDIT TERHADAP INDIKASI PENGHINDARAN PAJAK Gracia Chou Vani; Amelia Sandra; Moryessa Brandinie; Rizka Indri Arfianti
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 1 (2025): Jurnal Manajemen dan Akuntansi Medan
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i1.5069

Abstract

Latar belakang: Pajak digunakan pemerintah untuk membiayai berbagai fasilitas demi kepentingan masyarakat. Namun, perusahaan menggunakan pajak sebagai salah satu cara untuk mengurangi biaya-biaya perusahaan. Oleh karena itu, perusahaan melakukan upaya penghindaran pajak dengan mengurangi beban pajak yang harus dibayarkan untuk memaksimalkan keuntungan yang diterima. Penelitian ini dilakukan untuk menguji faktor-faktor yang dapat mempengaruhi indikasi terjadinya penghindaran pajak, seperti umur perusahaan, kebijakan hutang, dan kualitas audit, Metode penelitian: Objek penelitian yang dilakukan dalam penelitian ini adalah perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2020-2022. Dalam pengambilan sampel menggunakan teknik non-probability sampling dengan metode purposive sampling. Sampel awal yang digunakan untuk menguji yaitu 56 sampel perusahaan, tetapi karena adanya outlier data maka sampel yang digunakan menjadi 52 sampel perusahaan. Semua proses analisis data dilakukan dengan menggunakan program IBM SPSS 26 Hasil penelitian: Hasil penelitian memperlihatkan bahwa umur perusahaan berpengaruh positif terhadap indikasi penghindaran pajak, kebijakan hutang berpengaruh negatif terhadap indikasi penghindaran pajak, dan kualitas audit berpengaruh negatif terhadap indikasi penghindaran pajak.
Pengaruh Kebijakan Modernisasi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi Andrianus, Wilson; Sandra, Amelia; Esra, Martha Ayerza; Dasawaty, Elis Sondang
REMIK: Riset dan E-Jurnal Manajemen Informatika Komputer Vol. 8 No. 4 (2024): Call for Paper: Volume 8 Nomor 4 Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/remik.v8i4.14188

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan modernisasi perpajakan terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menggunakan data primer dengan metode survei melalui penyebaran kuisioner. Pengambilan sampel menggunakan metode non probability sampling dengan teknik pengambilan sampel menggunakan purposive sampling dan memperoleh sampel 50 responden. Pengujian hipotesis menggunakan uji regresi linear berganda yang diolah menggunakan program SPSS versi 29. Hasil penelitian yang didapat menunjukkan bahwa e-Billing mendapatkan nilai koefisien t sebesar 0,565 < 1,67793 dengan nilai signifikansi 0,288 > 0,05 dan e-Filling mendapatkan nilai koefisien t sebesar 1,974 > 1,67793 dengan nilai signifikansi 0,027 < 0,05. Kesimpulan yang didapat dari hasil penelitian diatas menunjukkan bahwa e-Billing tidak berpengaruh terhadap kepatuhan wajib pajak orang pribadi dan e-Filling berpengaruh terhadap kepatuhan wajib pajak orang pribadi. .
Co-Authors Andri Andri Andrianus, Wilson Angelica Gavra Limarga Apriwenni, Prima Ari Hadi Prasetyo Armi Bakar Bakar, Armi Brandinie, Moryessa Brastoro Cynthia Chandra Dicky Putra Lukito Edeline Edeline Elis Sondang Dasawaty Friska Ferisha Gracia Chou Vani Gusti Harmaji Hanif Hanif Hansen Nehemia Effendi Haris Jessica Chrysilla Jessica Gracia Lorens, Manuel M. Imam Sundarta Martha Ayerza Esra Masripah Moryessa Brandinie Muniroh, Leny Nurlela Nurlela Nurlela Nurlela Prima Apriwenni Prima Apriwenni Reyska Nathanael Rita Eka Setianingsih Rizka Indri Afrianti Rizka Indri Arfiant Rizka Indri Arfianti Rizka Indri Arfianti Rusli, Vani Shinta Widyastuti Sinambela, Toni Skolastika Alva Adventia Indaryanti Stefanie Toni Sinambela Vani, Gracia Chou Wi Rita Widya Yensi, Yensi Yustina Triyani