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All Journal Research Report - Social Science Media Riset Akuntansi Journal The Winners JAM : Jurnal Aplikasi Manajemen International Research Journal of Business Studies (E-Journal) Jurnal ASET (Akuntansi Riset) JURNAL PENDIDIKAN TAMBUSAI Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Aptisi Transactions on Technopreneurship (ATT) Journal of Innovation in Business and Economics Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Jurnal Bisnis Mahasiswa Journal of Social And Economics Research Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Magister Akuntansi Trisakti QISTINA: Jurnal Multidisiplin Indonesia JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Artificial Intelligence and Digital Business Journal of Accounting Research, Organization and Economics (JAROE) Mizania : Jurnal Ekonomi dan Akuntansi International Research Journal of Business Studies Jurnal Ekonomi Dan Bisnis Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi
Sylvia Fettry E.M
Universitas Katolik Parahyangan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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Analisis Perencanaan Pajak (Tax Planning) dalam Upaya Meningkatkan Efisiensi Beban Pajak Penghasilan pada Perusahaan Manufaktur di Indonesia Kinanti Permata Wiharja; Sylvia Fettry Elvira Maratno
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9761

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh perencanaan pajak yang diproksikan dengan Deferred Tax dan Book Tax Difference (BTD) terhadap efisiensi beban pajak penghasilan yang diproksikan dengan Effective Tax Rate (ETR) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2021–2025. Penelitian ini didasarkan pada Agency Theory, Political Cost Theory, dan Tax Planning Theory yang menjelaskan bahwa perusahaan memiliki insentif untuk mengelola kewajiban perpajakannya secara legal guna meningkatkan efisiensi beban pajak. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan analisis regresi linier berganda. Data penelitian diperoleh dari laporan keuangan tahunan tujuh perusahaan manufaktur yang memenuhi kriteria sampel selama periode pengamatan dengan total 34 observasi dan diolah menggunakan Microsoft Excel. Hasil penelitian menunjukkan bahwa model regresi secara simultan tidak signifikan dalam menjelaskan variasi Effective Tax Rate (ETR), yang ditunjukkan oleh nilai F sebesar 0,626 dan nilai Significance F sebesar 0,541 (>0,05). Nilai koefisien determinasi (R Square) sebesar 0,0388 mengindikasikan bahwa hanya 3,88% variasi Effective Tax Rate dapat dijelaskan oleh Deferred Tax dan Book Tax Difference, sedangkan sisanya sebesar 96,12% dipengaruhi oleh faktor lain di luar model penelitian. Secara parsial, Deferred Tax memiliki pengaruh negatif namun tidak signifikan terhadap Effective Tax Rate dengan koefisien regresi sebesar -2,029 dan nilai signifikansi 0,607 (>0,05). Sementara itu, Book Tax Difference juga menunjukkan pengaruh negatif namun tidak signifikan terhadap Effective Tax Rate dengan koefisien regresi sebesar -0,396 dan nilai signifikansi 0,315 (>0,05).
Behavioral Drivers of Tax Compliance Among Individual Entrepreneurs Rizki Indrawan; Sylvia Fettry Maratno
Aptisi Transactions On Technopreneurship (ATT) Vol 8 No 3 (2026): November
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v8i3.784

Abstract

Tax compliance behavior among individual taxpayers has become an important topic globally, encompassing both economic and socio psychological aspects that influence individuals’ willingness to fulfill tax obligations. Despite growing interest, research on this issue remains scattered and varies across different contexts. This study aims to systematically examine and map global research trends concerning individual tax compliance behavior, identifying key determinants, theoretical frameworks, and empirical indicators used in the literature. A systematic literature review was conducted using data from the Scopus and Web of Science databases, focusing on peer-reviewed publications from 2013 to 2023. An initial set of 123 articles was identified, screened for methodological rigor and relevance, and refined to 28 studies. Bibliometric and citation data were analyzed using Publish or Perish software to identify emerging patterns and conceptual frameworks. The findings show that while the research volume on individual tax compliance remains limited, its thematic coverage is broad and includes multiple national perspectives. Two main theoretical paradigms dominate the field: economically oriented models, focusing on deterrence mechanisms such as audits, penalties, and compliance costs; and socio-psychological frameworks, emphasizing factors like religiosity, mental accounting, perceptions of fairness, and institutional trust. Indicators commonly measure taxpayers’ willingness and ability to comply accurately and punctually with filing obligations. This review contributes to a deeper understanding of the academic discourse on tax compliance behavior and highlights potential directions for future research, particularly in exploring cross-cultural perspectives and the implications of digital taxation systems.
Analysis of Activity-Based Costing Application in Determining Cost of Goods Manufactured at PT Siantar Top Tbk Lauwrencia Darmawan; Sylvia Fettry Elvira Maratno
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i1.3505

Abstract

Accurate determination of the cost of goods manufactured is an important factor in supporting managerial decision-making in manufacturing companies. The complexity of production activities requires a cost allocation method that accurately reflects resource consumption. This study aims to analyze the application of the Activity Based Costing (ABC) method in determining the cost of goods manufactured at PT Siantar Top Tbk. The study uses a qualitative descriptive approach with a documentation study design. The data used are secondary data obtained from the 2024 Annual Report of PT Siantar Top Tbk, the 2024 Financial Statements, books, scientific journals, and relevant previous research. The results show that PT Siantar Top Tbk has complex operational activities, including raw material procurement, production processes, machine use, quality control, packaging, and product distribution. These characteristics make factory overhead costs an important component in determining the cost of goods manufactured. The Activity Based Costing method is considered more relevant than traditional methods because it uses activities as the basis for cost allocation through various cost drivers that are in accordance with resource consumption. The application of the ABC method has the potential to improve the accuracy of cost information, help identify non-value-added activities, and support cost control and more effective managerial decision-making. The research conclusion shows that the Activity Based Costing method can be an effective alternative in determining the cost of production at PT Siantar Top Tbk because it is able to produce more accurate cost information than traditional methods.
Comparative Analysis of Disclosure of SDGs 4 and 5 in Sustainability Reports of Private Universities in Bandung Raissa Amanda Haryono; Sylvia Fettry Elvira Maratno
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i1.3511

Abstract

Higher education plays a crucial role in driving global sustainable development. This study aims to comparatively analyze the disclosure of SDG 4 (Quality Education) and SDG 5 (Gender Equality) in the 2024 Sustainability Reports of three leading private universities in Bandung City, namely UNPAR, BINUS, and Telkom University. Using a descriptive quantitative method with a comparative analysis approach, data collection was conducted through content analysis and keyword searching based on the Times Higher Education (THE) Impact Rankings 2025 methodology. Disclosure was measured through two dimensions, quantity (H1) with a binary scale and quality (H2) using a score of 0-3. The results showed that both hypotheses were rejected. The quantity index of SDG 5 reached 100% in the three private universities, while SDG 4 was only 66.67% due to the absence of reporting of teaching qualification indicators for graduates and first-generation students. In terms of quality, SDG 5 had an average index of 60% dominated by exact numerical data, while SDG 4 only had 44.44%. Based on Legitimacy Theory and Stakeholder Theory, this inequality occurs because private university management assumes that educational quality is automatically validated through formal accreditation, while maximizing SDG 5 reporting serves as a strategic instrument to secure the legitimacy of a safe and inclusive campus environment. Overall, the reporting of the three private universities still reflects a pattern of retroactive accountability without measurable forward-looking targets.
Co-Authors Adela Putri Hartanto Adya Hermawati Alfio, Antonio Ali, Shujahat Amelia Limijaya Amelia Setiawan Amrie Firmansyah Ariel Waluya Atty Yuniawati Aurelia Eka Padma Sari Aurellya, Gleashella Brigitta, Gabriella Christian C. Henry Damajanti Tanumihardja Daniel Fernando Haryono Dermawan, Sharene Olivia Dewanti, Monica Paramita Ratna Putri Elizabeth Tiur Manurung Elsje Kosasih Elsje Kosasih Endang Fatmawati Esthe Evan Yundra Felisia . Gita Paskah Melania Gleashella Aurellya Granita Chrysantiami Granita Chrysantiami, Granita Hamfri Djajadikerta Hanjaya, Sharon Callista Heavenly Melodious Hersan, Kheren Yutinsia Husin Husin, Husin Joychristy, Eveline Judith Tagal Gallena Sinaga Junika Budiyanto Putri Kheren Yutinsia Hersan Kinanti Permata Wiharja Kurnia, Tanto Lauwrencia Darmawan Lusanjaya, Gery Lusanjaya, Gery Raphael Lusy Suprajadi Lusy Suprajadi Luvina Prayitno Mandalaputri, Renata Margareta Jane Widyawa Michael Iskandar Michelle Angela Gunawan Monica Paramita Putri Dewanti Monica Paramita Ratna Muliawati Muliawati Nathania Amanda Muljadi Nirvan Manggala Pangau, Angelia Christin Paulina Permatasari Pranoto, Madeline Guenevere Puji Astuti Rahayu Purbaningsih, Yuli Rachel Nur Ruhama Simatupang Raissa Amanda Haryono Renata Mandalaputri Resi Ariyasa Qadri Rizki Indrawan SANTOSO, R Tri Priyono Budi Sembhodo, Abimanyu Tuwuh Sharon Callista Hanjaya Susriyanti, Susriyanti Syamsul Bahri Tulis S. Meliala Vera Intanie Dewi Verawati Suryaputra Vita Vita Wibowo, Teguh Setiawan Wijaya, Chandra Ferdinand