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All Journal Owner : Riset dan Jurnal Akuntansi GEMA EKONOMI MEDIA STUDI EKONOMI JOURNAL FOR BUSINESS AND ENTREPRENEURSHIP Balance Vocation Accounting Journal Jurnal Pendidikan dan Konseling MEDIA MANAJEMEN JASA Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Pendidikan dan Kewirausahaan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Berdikari : Jurnal Pengabdian kepada Masyarakat Media Akuntansi Perpajakan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah PANDAWA : Jurnal Pengabdian kepada Masyarakat
Rio Johan Putra
Universitas 17 Agustus 1945 Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN PERENCANAAN PAJAK SEBAGAI VARIABEL MODERATING Muhamad Iqbal; Rio Johan Putra Johan Putra
MEDIA STUDI EKONOMI Vol 21, No 1 (2018): MEDIA STUDI EKONOMI
Publisher : MEDIA STUDI EKONOMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (510.049 KB)

Abstract

Abstracthis study was conducted to examine the influence of Corporate Social Responsibility (CSR) and GoodCorporate Governance (GCG) on company value. In this study, researchers also included tax planning as amoderating variable that tested two independent variables on firm value. The research method used is descriptivequantitative method by using tool Stata13. For the purposes of this study, data collection was conducted using 25listed companies SRI KEHATI index period 2012-2016, sampling technique using purposive sampling and getting 13companies as object of research sample. The result of the research shows that (1) CSR to company value has asignificant positive effect, (2) independent commissioner to firm value has a significant positive effect, (3) institutionalownership to firm value has a significant positive effect, (4) . While tax planning as a moderating variable can notstrengthen or weaken the relationship between independent variables with dependent.Keywords: Corporate social responsibility, Independent commissioner, institutional ownership, corporate value, taxplanningAbstrakPenelitian ini dilakukan untuk menguji pengaruh Corporate Social Responsibility(CSR) dan Good CorporateGovernance(GCG) terhadap nilai perusahaan. Dalam penelitian ini, peneliti juga memasukkan perencanaan pajaksebagai variabel moderasi yang menguji dua variabel independen terhadap nilai perusahaan. Metode penelitian yangdigunakan adalah metode deskriptif kuantitatif dengan menggunakan alat Stata13. Untuk tujuan penelitian ini,pengumpulan data dilakukan dengan menggunakan 25 perusahaan yang terdaftar index SRI KEHATI periode 2012-2016, tehnik pengambilan sampel menggunakan purposive sampling dan mendapatkan 13 perusahaan sebagai objeksampel penelitian. Hasil penelitian menunjukkan bahwa (1) CSR terhadap nilai perusahaan berpengaruh positifsignifikan ,(2) komisaris independen terhadap nilai perusahaan berpengaruh positif signifikan,(3) kepemilikaninstitusional terhadap nilai perusahaan berpengaruh positif signifikan, (4)perencanaan pajak terhadap nilai perusahaanberpengaruh negatif signifikan. Sedangkan perencanaan pajak sebagai variabel moderating tidak dapat memperkuatatau memperlemah hubungan antar variabel independen dengan dependen.Kata kunci: Corporate social responsibility, komisaris Independen, kepemilikan institusional, nilai perusahaan,perencanaan paja
PENGARUH DIGITAL MARKETING TERHADAP DAYA SAING PELAKU UMKM KRIPIK SINGKONG DI KECAMATAN KEBON BAWANG, JAKARTA UTARA. Virgo Simamora; Muhammad Ulul Albab; Rio Johan Putra; Diansyah Diansyah
JOURNAL FOR BUSINESS AND ENTREPRENEURSHIP Vol 4, No 2 (2020): Journal For Business and Entrepreneurship
Publisher : JOURNAL FOR BUSINESS AND ENTREPRENEURSHIP

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Abstract

Penelitian ini adalah penelitian eksplanasi yang bertujuan untuk melihat pengaruh digital marketing terhadap daya saing pelaku Usaha Mikro, Kecil Dan Menengah (UMKM) di Kelurahan Kebon Bawang, Jakarta Utara dan Kelurahan Utan Panjang di Jakarta Pusat. Penelitian ini adalah penelitian sensus karena seluruh anggota populasi menjadi objek penelitian. Terdapat 18 UMKM yang berpartisipasi pada penelitian ini. Sebelum dilakukan uji analisis regresi sederhana, dilakukan uji asumsi klasik yang menunjukkan terpenuhinya syarat regresi linear. Hasil penelitian menemukan bahwa digital marketing berpengaruh positif dan signfikan terhadap daya saing UMKM sebesar 92.1% dan sisanya 7.9% disebabkan oleh variabel lain yang tidak diteliti pada penelitian ini.
Pengaruh Patriotisme, Commitment, dan Caputilation Terhadap Kepatuhan Wajib Pajak Dalam Penyampaian SPT Tahunan Orang Pribadi Rio Johan Putra
Balance Vocation Accounting Journal Vol 2, No 1 (2018): Balance Vocation Accounting Journal
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.255 KB) | DOI: 10.31000/bvaj.v2i1.966

Abstract

ABSTRAK Tujuan penelitian ini adalah untuk mengetahui pengaruh patriotisme, commitment, dan caputilation terhadap kepatuhan wajib pajak orang pribadi dalam melaporkan SPT. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan Partial Least Square (PLS) Penelitian ini menggunakan sampel sebanyak 100 wajib pajak orang pribadi yang memiliki usaha kecil, menengah dan mikro di jakarta utara. Model penelitian ini menggunakan variabel patriotisme dan variabel postur motivasi yang terdiri dari commitment dan capitulation sebagai variabel independen. Model penelitian menunjukkan bahwa partiotisme, commitment, dan capitulation secara parsial berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi dalam menjalankan kewajibannya di bidang perpajakan. Kata Kunci: Patriotisme, commitment, capitulation, kepatuhan wajib pajak.  ABSTRACT The purpose of the study was to determine the content of patriotism, commitment, and caputilation of the personal obligations in reporting the tax return. This research is a quantitative research using Partial Least Square (PLS) This study uses a sample of 100 taxpayers of individuals who own small, medium and micro businesses in north jakarta. This research model uses patriotism variable and motivation posture variable consisting of commitment and capitalization as independent variable. The research model shows that partiotism, commitment, and capitation are partial, positive, and negative.Keywords: Patriotism, commitment, capitulation, tax obligation
Effect Tunneling Incentive, Intangible Assets, Profitability on Transfer Pricing Moderation Tax Avoidance Rio Johan Putra; Amalia Astiani Rizkillah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5304

Abstract

This study aims to provide empirical evidence regarding the effect of tunneling incentive, intangible assets, profitability on transfer pricing with tax avoidance as moderating in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX). The sample used in this study is 10 companies in the food and beverage sub-sector for the period 2016-2020. This study shows that tunneling incentives have an effect on transfer pricing, intangible assets have no effect on transfer pricing, and profitability has an influence on transfer pricing and tax avoidance has no effect on transfer pricing. Then the tax avoidance is not able to moderate the effect of tunneling incentives, intangible assets, profitability on transfer pricing.
Pengaruh Intervensi Sistem Informasi Akuntansi terhadap Faktor yang Mempengaruhi Kinerja Karyawan. Rio Johan Putra; Dewi Rochimah
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.938

Abstract

The purpose of this study is to examine the extent to which accounting information systems can intervene in internal control, organizational culture and business digitalization can affect employee performance. This research method is quantitative with questionnaire primary data distributed to 200 respondents of Jabodetabek finance & accounting employees. This study uses a Likert measurement scale and Structural Equation Modeling (SEM) data analysis techniques with smartPLS. The results of the study show that internal control has an effect on accounting information systems, organizational culture has an effect on accounting information systems, business digitization has an effect on accounting information systems, internal control has no effect on employee performance, organizational culture has no effect on employee performance, business digitization affects employee performance , the accounting information system has an effect to employee performance, the intervention of the accounting information system has a significant effect too on internal control on employee performance, the intervention of the accounting information system provides a significant influence on organizational culture on employee performance, the intervention of the accounting information system provides a significant effect of business digitization on employee performance . The implication of this research is that companies can use this research as a reference or as a recommendation if they want to develop better employee performance. This study has proven that in increasing employee performance there are many factors that need attention. In this study, information systems play an important role in improving employee performance because information systems are able to intervene in factors that affect employee performance.
Pengaruh Literasi Keuangan Dan Pemanfaatan Financial Technology Terhadap Kepatuhan Pajak Pebisnis Online Yang Dimoderasi Digitalisasi Perpajakan Calista Ayu Millenia Risti; Rio Johan Putra
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.951

Abstract

Online businesses have the same activities as conventional businesses, namely managing businesses with the aim of making profits, so online businesses are required to pay taxes as stated in Undang-undang No.7 Tahun 2021 concerning Harmonization of Tax Regulations (HPP). The purpose of this study is to analyze the effect of financial literacy and financial technology utilization on tax compliance which is moderated by tax digitalization on online business owner in Jabodetabek. This study uses a quantitative approach with a associative research design. Data collection in this study was carried out by distributing questionnaires given to 150 people who are online business owner in the Jabodetabek area. The analytical techniques used to answer the hypothesis in this study are multiple linear regression analysis and Moderated Regression Analysis (MRA) test. The analysis result shows that financial literacy has no significant effect on tax compliance, financial technology utilization has a positive and significant effect on tax compliance, tax digitalization is not able to moderate the effect of financial literacy on tax compliance, and tax digitalization is able to moderate by strengthening the influence of financial technology utilization on tax compliance.
Efektivitas Pelaporan Pajak Di Indonesia Aulia Al Qori Hadistiyah; Rio Johan Putra
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.994

Abstract

The current development strategy should be more directed at an independent Indonesian economy. This independence also includes independence in financing development. By doing this research, it is expected to be able to measure a country's success in optimizing tax funds' distribution fairly and equitably and to find out how much influence these variables have on taxpayers' perceptions of the ethics of tax avoidance. The urgency of this study is to examine the effect of tax amnesty, the self-assessment system, and the use of ESPT in tax reporting moderated by tax law enforcement on tax avoidance behavior. The method used is descriptive quantitative, the data analysis technique used in this research is a descriptive statistical test, classical assumption test, multiple regression test, and hypothesis testing. Judging from the statistical results of the T-test, it can be concluded that Tax amnesty and Self Assessment didn’t affect tax avoidance. However, ESPT and Law are proven to have a significant effect on tax avoidance. With the use of ESPT in tax reporting as well as law enforcement actually resulted in the occurrence of tax avoidance. This is indicated by taxpayers feeling they have a choice whether to report their taxes or not. And as for the applicable laws, not all of them are applied and there are gaps in their implementation so as to provide opportunities for taxpayers to carry out tax avoidance.
Pengaruh PPN (VAT) dan Payroll TAX (PPH21) terhadap Tingkat Pertumbuhan Konsumsi Masyarakat, Gross Domestic Product, dan Tingkat Pertumbuhan Ekonomi di Indonesia Rio Johan Putra; Shiva Dewanti Nabila
Jurnal Pendidikan dan Konseling (JPDK) Vol. 4 No. 3 (2022): Jurnal Pendidikan dan Konseling
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.349 KB) | DOI: 10.31004/jpdk.v4i3.4895

Abstract

Penelitian ini memiliki tujuan untuk mengetahui pengaruh ppn (vat) dan pph (payroll tax) terhadap tingkat pertumbuhan konsumsi masyaralat,gross domestic product dan tingkat pertumbuhan ekonomi di Indonesia. sebagai variabel moderating pada data negara yang ada di badan pusat statistic dan databoks dimulai dari tahun 2002 – 2021. sampel ini menggunakan data negara selama 20 tahun, penelitian ini menggunakan metode regresi linier berganda yang di bantu dengan progam SPSS versi 24. Hasil dari penelitian ini menunjukan bahwa PPN dan PPH berpengaruh terhadap tingkat konsumsi masyarakat, sedangan kan PPN dan PPH tidak berpengaruh terhadap Gross domestic Product dan juga Tingkat Pertumbuhan Ekonomi Indonesia.
Pengaruh Intangible Asset, Good Corporate Governance terhadap Transfer Pricing dengan Moderasi Tax Avoidance Amalia Astiani Rizkillah; Rio Johan Putra
JURNAL PENDIDIKAN DAN KEWIRAUSAHAAN Vol 10 No 3 (2022)
Publisher : STKIP PGRI SITUBONDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47668/pkwu.v10i3.473

Abstract

Studi ini betujuan untuk menilai pengaruh intangible asset dan good corporate governance terhadap transfer pricing dengan tax avoidance sebagai variabel moderating. studi ini menggunakan penelitian deskriptif dan teknik analisis data yaitu, statistik deskirptif, normalitas, multikolinearitas, heteroskedastisitas, autokorelasi, analisis regresi berganda, uji F, dan uji t. Populasi dalam penelitian ini adalah perusahaan-perusahaan pada subsektor makanan dan minuman yang diakui di BEI tahun 2016 sampai dengan tahun 2020. Pengambilan sampel menggunakan teknik purposive sampling, dengan jumlah sebanyak sepuluh perusahaan subsektor makanan dan minuman. Peneliti dapat memperoleh data melalui website resmi atau IDX. hasil penelitian menunjukkan bahwa (1) intangible asset tidak berpengaruh terhadap transfer pricing, (2) dewan direksi tidak berpengaruh terhadap transfer pricing, (3) komisaris independen berpengaruh terhadap transfer pricing, (4) kepemilikan institusional tidak berpengaruh terhadap transfer pricing. (5) komite audit tidak berpengaruh terhadap transfer pricing, (6) tax avoidance tidak berpengaruh terhadap transfer pricing, (7) tax avoidance tidak dapat memoderasi pengaruh intangibel asset terhadap transfer pricing, (8) tax avoidance tidak dapat memoderasi pengaruh dewan direksi terhadap transfer pricing, (9) tax avoidance tidak dapat memoderasi pengaruh komisaris independen terhadap transfer pricing, (10) tax avoidance dapat memoderasi pengaruh kepemilikan institusional terhadap transfer pricing, (11) tax avoidance tidak dapat memoderasi pengaruh komite audit terhadap transfer prici.
The Effect of Assets Structure, Capital Structure, and Sales Growth on Company Value in 10 Companies on the Indonesia Stock Exchange Moderated by Profitability (Study on the Digital Sector) Rio Johan Putra; Shiva Dewanti Nabila
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5763

Abstract

Increasing digital business competition that is rapidly making companies have to adapt so that they can be noticed by investors. Until now, investors are getting smarter in making investment decisions, because this affects their investments for the long term. In this study, the author will conduct a test related to the effect of Asset Structure, Capital Structure, and Sales Growth on Firm Value at 10 Companies On the Indonesian Stock Exchange Moderated By Profitability. In this study, the author uses descriptive analysis, namely collecting, compiling, processing, and analyzing data in order to provide a situation so that conclusions can be drawn. The type of data used is quantitative data. The results showed that (1) asset structure had no significant effect on firm value; (2) capital structure has no significant effect on firm value; (3) sales growth has no significant effect on firm value; (4) profitability is not able to moderate the influence of asset structure on firm value; (5) profitability is able to moderate the effect of capital structure on firm value; and (6) profitability is not able to moderate sales growth to firm value.
Co-Authors Akmal, Dhendy Rizki Amalia Astiani Rizkillah Ari Soeti Yani Ari Soeti Yani Aulia Al Qori Hadistiyah Bella Sindi Luvita Riyani Calista Ayu Millenia Risti Dea Anada Puspa, Rada Deri Deri Dewi Rochimah Dian Fitri Hanandia Diansyah Diansyah Diansyah, Diansyah Fauziah Fauziah Herlina Herlina Herlina Herlina Hilwa Fithratul Qodary Irene Octavia Kiko Armenita Julito Maharani, Dewi Mei Welensya Br Simatupang melisa melisa Mila Mila Muhamad Iqbal Muhammad Ulul Albab Nita Rumantir Novrita Marsaulina Putra, Wahyu Karisma Retno Wulandari Ridho, Muhamad Rina Febriani Riska Mawarni Sarah, Ira Siti Shiva Dewanti Nabila Shiva Dewanti Nabila Sihar Tambun simamora, virgo Subekti, Khalisah Visiana Supartini Supartini