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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Ilmiah Akuntansi dan Bisnis JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ilmiah Akuntansi dan Humanika TEKMAPRO Journal of Industrial Engineering and Management Jurnal Ilmiah Econosains Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal EMT KITA Jurnal Pendidikan Ekonomi & Bisnis Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Business and Behavioural Entrepreneurship Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Ilmiah Wahana Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JAE (Jurnal Akuntansi dan Ekonomi) Sarwahita : Jurnal Pengabdian Kepada Masyarakat Jurnal Mantik Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis Jurnal Abdi Insani Current : Jurnal Kajian Akuntansi dan Bisnis Terkini BUDGETING : Journal of Business, Management and Accounting Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ekonomi Bisnis Dan Industri (EBI) Teaching and Learning Journal of Mandalika (Teacher) International Journal of Business, Law, and Education Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan FOCUS: Journal of Social Studies Berajah Journal Jurnal Arastirma International Journal of Social Service and Research Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Acitya Ardana: Jurnal Keuangan Negara dan Kebijakan Publik Journal of Social Research EKONOMIKA45 JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN D'edukasi: Jurnal Pengabdian Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Rahmatan Lil’alamin Journal of Community Services (RLA) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Journal Research of Social Science, Economics, and Management JEKP (Jurnal Ekonomi dan Keuangan Publik) Moneter : Jurnal Keuangan dan Perbankan Jurnal Perpajakan dan Keuangan Publik TOFEDU: The Future of Education Journal Jurnal Informatika Ekonomi Bisnis Akuntansi: Jurnal Riset Ilmu Akuntansi International Journal of Educational and Life Sciences (IJELS) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Akuntansi, Perpajakan dan Auditing E-JURNAL AKUNTANSI Jurnal Ilmiah Cano Ekonomos
Indra Pahala
Universitas Negeri Jakarta
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Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Emisi Karbon pada Perusahaan BUMN Lasmiati; Pahala, Indra; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0503.09

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, kinerja lingkungan, profitabilitas dan Leverage terhadap pengungkapan emisi karbon pada perusahaan Badan Usaha Milik Negara (BUMN). Tingkat pengungkapan emisi karbon diukur dengan menggunakan checklist carbon emission disclosure. Penelitian menggunakan data sekunder yang bersumber dari laporan keuangan, laporan keberlanjutan dan laporan peringkat PROPER dari perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) serta berpartisipasi pada program PROPER selama tahun 2016-2022. Sebanyak 98 sampel observasi terpilih melalui teknik purposive sampling yang diolah dengan analisis regresi data panel menggunakan Eviews 12. Berdasarkan hasil penelitian ditemukan adanya pengaruh positif ukuran perusahaan terhadap pengungkapan emisi karbon, sementara Leverage ditemukan memiliki pengaruh negatif terhadap pengungkapan emisi karbon. Namun, kinerja lingkungan dan profitabilitas tidak secara signifikan memiliki pengaruh terhadap pengungkapan emisi karbon. Kata Kunci: Pengungkapan Emisi Karbon, Ukuran Perusahaan, Kinerja Lingkungan, Profitabilitas, Leverage
Analisis Penerapan ISAK 35 Tentang Laporan Keuangan Organisasi Nonlaba pada Gereja HKBP Kutabumi Ruth Gabirella Apriliana; Ulupui, I Gusti Ketut Agung; Pahala, Indra
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0502.10

Abstract

This research aims to apply ISAK 35 guidelines in preparing the financial statements of HKBP Kutabumi Church for the year 2022, following the accounting cycle process. The research method used is descriptive qualitative analysis. Data collection techniques include interviews, documentation, and observation. The data sources utilized are primary and secondary data. The results of this study indicate that HKBP Kutabumi Church has not yet implemented financial reporting based on ISAK 35. The church's financial statements are prepared on a cash basis with a single entry recording system, where only cash inflows and outflows are recorded. Additionally, church officials have not conducted an inventory of assets owned. Therefore, the researcher compiled and prepared the financial statements of HKBP Kutabumi Church for the year 2022 in accordance with ISAK 35 accounting standards. These include the statement of financial position, statement of comprehensive income, statement of changes in net assets, statement of cash flows, and notes to the financial statements.
Analisis Rasio Keuangan untuk Memprediksi Kondisi Financial Distress Perusahaan Consumer Cyclicals Burnika, Erwin; Pahala, Indra; Handarini, Dwi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0502.08

Abstract

Penelitian ini bertujuan untuk menganalisis peran Return on Asset (ROA), Cash Ratio, Debt to Equity Ratio (DER), dan Total Asset Turnover terhadap Financial Distress perusahaan Consumer Cyclicals yang terdaftar di Bursa Efek Indonesia pada tahun 2020 - 2023. Penelitian ini dilakukan dengan menggunakan metode analisis regresi data panel dengan menggunakan bantuan perangkat lunak E-views 12. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari 212 sampel data yang terdiri dari 53 laporan keuangan perusahaan selama periode 2020 – 2023.. Hasil dari penelitian menujukan bahwa: (1) Return on Asset (ROA) berpengaruh negatif dan signifikan terhadap Financial Distress. (2) Cash Ratio berpengaruh negatif dan signifikan terhadap Financial Distress. (3) Debt to Equity Ratio (DER) tidak berpengaruh terhadap Financial Distress. (4) Total Asset Turnover (TATO) berpengaruh negatif dan signifikan terhadap Financial Distress. (5) Return on Asset (ROA), Cash Ratio, Debt to Equity Ratio (DER), dan Total Asset Turnover (TATO) secara bersama-sama berpengaruh terhadap Financial Distress.
Pengaruh PPN, PKB, Harga dan Iklan Terhadap Minat Beli Kendaraan Bermotor Listrik Benedick, Vito; Musyaffi, Ayatulloh Michael; Pahala, Indra
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0503.04

Abstract

Penelitian ini dilakukan untuk mengetahui apakah terdapat pengaruh antara Pajak Penambahan Nilai, Pajak Kendaraan Bermotor, Harga, dan Iklan terhadap minat beli kendaraan bermotor listrik. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Jenis data yang digunakan pada penelitian ini adalah data primer yang didapat dari kuisioner yang disebarkan kepada masyarakat Cengkareng Barat. Sampel yang digunakan adalah sebanyak 100 sampel. Model analisis data pada penelitian ini adalah SEM-PLS dengan pengujian outer model, dan structural model dengan bantuan aplikasi pengolahan data Smart-PLS. hasil penelitian menunjukkan bahwa Pajak Penambahan Nilai, Pajak Kendaraan Bermotor, dan Iklan berpengaruh terhadap minat beli kendaraan bermotor listrik sedangkan Harga tidak berpengaruh terhadap minat beli kendaraan bermotor listrik
THE EFFECT OF AUDIT QUALITY, ACCOUNTABILITY AND INTERNAL CONTROL ON THE QUALITY OF FINANCIAL REPORTS IN ZAKAT MANAGEMENT Anggreini, Anisya; Zakaria, Adam; Pahala, Indra
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 1 (2023): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i1.826

Abstract

The quality of financial reports is a structured report regarding the statement of financial position and transactions carried out and accounted for by a reporting entity. The quality of financial reports is considered good if the information presented in these reports can be understood and meets the needs of users in making decisions. It should be free from misleading notions, material errors, and should be reliable, allowing for comparisons with previous periods of financial statements. This research was conducted to determine the effects of audit quality, accountability, and internal control on the quality of financial reports. The research focused on the Amil Zakat Institute and the National Amil Zakat Agency for the City of Depok and DKI Jakarta as the population. The research sample was selected using purposive sampling methods and included 30 respondents. Data were processed using SPSS software and analyzed using multiple linear regression analysis. The results of this study indicate that audit quality, accountability, and internal control have a positive effect on the quality of financial reports.
Transfer Pricing Tax Crime Risk in Mining Sector Companies : An Examination of Transfer Pricing Analysis and Capital Intensity Ardi, Wijang; Maulida, Ulfa; Kusumaastuti, Maria Ulfah; Pahala, Indra; Wahono, Puji
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 2 (2024): JULI
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i2.756

Abstract

This research investigates how capital intensity and transfer pricing may affect the likelihood of tax offenses in the mining industry. The report uses a sample of mining businesses listed from 2018 to 2022 on the Indonesian Stock Exchange (IDX) and using a quantitative research technique. The research examines the links between the dependent variable, which is represented by the cash effective tax rate (CETR), and the independent variables, transfer pricing (TP) and capital intensity (CAP), using multiple regression analysis and a legal approach. The corporations' transfer pricing methods and CETR vary significantly, according to descriptive data, indicating intricate dynamics in their tax management techniques. The results show a positive but statistically insignificant association between transfer price and CETR, which is consistent with contradictory findings from earlier research that supported and refuted the relevance of this relationship. The study's findings are important to policymakers because they imply that, despite transfer pricing's existence, its effect on tax evasion could not be as significant or clear-cut as previously thought. This realization necessitates a more sophisticated approach to mining industry compliance and regulatory frameworks, especially in environments like Indonesia. To get a deeper understanding of the changing dynamics of capital intensity and transfer pricing in influencing tax policies, future study should broaden its scope and include a wider range of factors over a longer time period.
Overview Indonesia Tax Ratio in According to Political Agenda and Comparison with Another Country Fitriani, Azmi; Prasetiyaningsih, Endah; Ameliyaningsih, Tri; Wahono, Puji; Pahala, Indra
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 2 (2024): JULI
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i2.762

Abstract

This research was conducted to find out strategies for increasing the tax ratio in Indonesia. The background to this research is that Indonesia has the largest GDP (Gross Domestic Product) in the ASEAN countries, but based on data from the tax ratio of OECD countries, in 2020 tax ratio in Indonesia has decreased from the previous year. The tax ratio in Indonesia in 2019 was 11.59%, while in 2020 it was 10.07%. One of the causes of this is that not all elements of state revenue are included as tax revenue, such as regional taxes.The tax ratio trend in the two governments of the SBY and Jokowi eras tends to decline. The tax ratio achieved in the SBY era was recorded at 13%, while in the Jokowi era it only reached 10.39%. What about the tax ratio agenda in the latest political era in Indonesia and other countries
The The Influence of Profitability, Leverage, Sales Growth, and Book Tax Differences on Corporate Tax Avoidance Dwi Hapsoro, Dian; Karina, Dhiya Syifa; Darmawan, Muhammad; Wahono, Puji; Pahala, Indra
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 2 (2024): JULI
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i2.765

Abstract

This research aims to investigate the influence of profitability, leverage, sales growth, and book-tax differences on tax avoidance in the food and beverage industry. The research sample consists of companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2022. Using multiple regression analysis, this study examines the relationship between the dependent variable, which is the cash effective tax rate (CETR), and the independent variables, profitability (ROA), leverage (DER), sales growth, and book-tax differences. The results show that profitability has a negative impact on tax avoidance, leverage has a negative impact on tax avoidance, sales growth contributes positively to tax avoidance, and book-tax differences have a positive effect on tax avoidance. The influence of profitability, leverage, sales growth, and book-tax differences on tax avoidance is 37.5%, as indicated by the R-Square value of 0.375 for CETR. This indicates that there are 62.5% other factors not identified in this research that also affect tax avoidance. This research is important for policymakers as it shows that although factors such as profitability and leverage play a role in tax avoidance, there are many other factors that must also be considered. Therefore, further research is recommended to include additional variables and involve data from companies in other sectors to gain a broader perspective. This can help in formulating more effective policies in controlling tax avoidance across various industries. The findings provide significant insights into the complexity of tax avoidance and emphasize the need for a more holistic approach in tax policy enforcement.
PENGARUH PERENCANAAN PAJAK, LEVERAGE DAN PROPORSI DEWAN KOMISARIS INDEPENDEN TERHADAP MANAJEMEN LABA Khotimah, Khusnul; Pahala, Indra; Nasution, Hafifah
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.254

Abstract

The purpose of this study is to determine the effect of tax planning, leverage and the proportion of independent board of commissioners on earnings management of consumer non-cyclicals companies on the IDX for the period 2020-2022. The type of this study is quantitative, and the data used are secondary data. The sample used in this study were 80 companies with a total of 240 observational data obtained using purposive sampling techniques. The analytical method used is panel data regression analysis and using Eviews 12 software. Based on the results of this study, it shown that (1) tax planning has no effect on earnings management, (2) leverage does not affect earnings management and (3) the proportion of independent board of commissioners has a negative effect on earnings management
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE : SYSTEMATIC LITERATURE REVIEW Nur Malikha Ulfah; Ihsan, Muhammad; Rhofitania, Rhofitania; Wahono, Puji; Pahala, Indra
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 2 (2024): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v9i2.22396

Abstract

Taxes are an important component that is the main source of state income. One of the tax objects is corporate and corporate taxpayers who are obliged to pay to the government, but the taxpayer does not volunteer to pay taxes and tries to pay as little tax as possible so as not to reduce the income or net profit of a company. This is what drives companies to do tax avoidance by easing the tax burden. The purpose of this study is to find out the factors that affect tax avoidance and identify how much research results on tax avoidance in Sinta provide understanding and its relevance to existing phenomena or problems in Indonesia. The method used in this study was the Systematic Literature Review (SLR), where researchers reviewed 8 journals related to the Sinta-indexed economy, then 16 articles were obtained that discussed tax avoidance. The results of this research show that there are many factors that affect tax avoidance in Indonesia, especially with the implementation of good corporate governance and supported by using control variables such as leverage, company size, the board of commissioners can reduce avoidance practises. Tax avoidance by companies has the benefit of reducing the burden, but has an impact and risk with a decrease in the company's image. Key Words: Tax Avoidance, Good Corporate Governance, SLR
Co-Authors abdul haris Fatgehipon Abrori, Ali ACHMAD FAUZI Adam Zakaria Ade Puspita, Reni Suwandi Adinda Chairunnisa Agung Wahyu Handaru Agus Wibowo Ahmad Najib Aji Ahmadi Sasmi Ajitama, Ombih Akbar, Abdul Azhim Ali Abrori Ameliyaningsih, Tri Anggreini, Anisya Anisya Anggreini Aprilliana, Diar Ardelia, Sarah Selli Ardi, Wijang Arenal Arenal Aria, Dimas Fajar Arief, Deysa Rosiana Aripin Armazy, Tejan Dayyan Astuti, Riana Dwi Athmad Eka Prayoga Athmad Eka Prayoga Ati Sumiati Augustriandi Ayu Fatmawati Ayuwinarti Purba Azima, Razy Ulul Bambang Saputra Benedick, Vito Berlianto, Wawan Rudi Budi Priyono Burnika, Erwin Choirul Anwar Chris Meytaliana, Adellia Davita Dewardani Della Widya Ayu Delvechio, Vieri Densa, Ricky Destria Kurnianti Diah Armeliza Dinda Mulyani Dwi Handarini, Dwi Dwi Hapsoro, Dian Dwi Kismayanti Respati Dwi Kismayanti Respati DWI RAHMAWATI Dzakiyyah Ulfah Wadjaudje Eko Tama Putra Saratian Elis Mediawati, Elis Erlitasari, Tyas Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati, Etty Evelyne Shafina Evriansyah, Evriansyah Faisal, Alif Fajriyati, Sausan Famela, Zafia Intan Febriasari, Bakhita Yulistyani Fiby Ariza Fitriani, Azmi Gentiga Muhammad Zairin Gera Dhea Guniyati Grace Ombun Meilisa Hafifah Nasution Haidarputra, Alferdio Hakim Mustaqim , Aziz Lukman Hakim, Utsman Abdul Hanifah, Nindya Nurul hasanah, Noor Hendrico, Hendrico HENRY ERYANTO, HENRY Hermawan, Herman Herna, Herna Husna, Qonita Af'idatul Hutagaol, Rismawaty I Gusti Ketut Agung Ulupui Ibrahim, Syufriadi Ika Febrilia Indah Muliasari Indah Muliasari Iryani, Novi Jadidah, Wanti Nur Joko Suryanto Kamil, Upik Sitti Aslia Karina, Dhiya Syifa Karuniana Dianta Arfiando Sebayang Khairunnisa, Hera Khusniah, Widatul khusnul khotimah Kolin, Maria Delastrada Rina Kresnamurti Rivai P, Agung Kurniati, Destria Kusumaastuti, Maria Ulfah Kusumaningrum, Faradilla Lasmiati Lawalata, Adinda Abigail Stien Lemana, Alifia Harfiani Lisa Rachmawati Lukman Hakim Mustaqim, Aziz Mardiani, Isni Marpaung, Desi Rahmadani Marsellisa Marsellisa Nindito Maulida, Ulfa Maulidianita, Hervira Merbaka, Zakiyyah Riris Mohamad Rizan Mubarok, Fikri Muhammad Darmawan, Muhammad Muhammad Ihsan Muhammad Rizki Muhammad Yusuf MUHAMMAD YUSUF Muhammad Yusuf Muliasari, Indah Munara, Kasra Jaru Murtopo, Purno Mustofa, Usman Musyaffi, Ayatulloh Michael Nariswari, Anindya Nasution Hafifah Nasution, Hafifah Nathania, Stephanie Nimita Candraswari Nindya Novelira N Noura, Ghaniya Noval A, Muhamad Nur Hamidah, Nur Nur Hasanah, Alifa Shafiya Nur Malikha Ulfah Nuramalia Hasanah Nuramalia Hasanah Nurfalah, Sunita Nurhidayah, Dhea Alifia Pakpahan, Kristina Pakpahan, Kristina Evana Pangesti Lestari, Surya Murni Permatasari, Annisa Aprilia Petrolis Nusa Perdana, Petrolis Nusa Prasetiyaningsih, Endah Puji Wahono Puji Wahono Puji Wahono Pujiastuti Pangestu, Rizma Putra, Arie Anggara R, Tresno Eka Jaya Rachman, Riza Aulia Radina Angganis Radina Angganis Ramadhan, Pinolia Ramadhanti, Nabila Ratna Anggraini Rd. Tuty Sariwulan Rendy Ardiansyah Rhofitania, Rhofitania Ria Kurniawati Rida Prihatni Rifki Sudibyo Rismawati Rochmah, Rania Rosyadhi, Rozi Irfan Rr. Ponco Dewi Karyaningsih Ruth Gabirella Apriliana S Suherman Sadono Mulyo safitri, gita Salju Sanjaya, Billy Putra Santi Susanti Saptono, Ari Sari, Mutiara Nilam Sari, Septy Dwi Indah Sary, Zulfadli Ahmad Sasmi, Aji Ahmadi Septian, Anggi Serawati, Silvi Setiawan, uhammad Surya Setyawan, Diki Shandy Aditya Sididi Sisworini, Endah Siti Farhah Siti Fatimah Zahra Sri Zulaihati Suherdi Suherdi Suherman Sukmo, Bayu Suparno Suparno Suparno Surya Anugrah Suryadi Suryadi Susanti, Santi Susi Indriyani Susilowati, Reni Susmala, Windy Fatma Sustresia Sihombing Syamsiyah Laela Tunnisa Tathawura, Ramza Tresno Eka Jaya Tresno Eka Jaya Tresno Eka Jaya, Tresno Eka Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas, Tri Hesti Tya Sisti Widyastuti Ulupui, IGKA Unggul Purwohedi Usep Suhud Venika Mitha Alfiana Wahono, Puji Wahyu Handaru Widianingrum, Elita Eradika Widyasari, Nila Aristiani Winanto, Rando Windy Fatma Susmala Wirianti Wisnuputra, Deandra Muhammad Yulianto, Imam Dwi Yunika Murdayanti Zairin, Gentiga Muhammad Zakaria, Adam Zakiah, Rizka Zuhdi, Amin