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All Journal Media Riset Akuntansi JAM : Jurnal Aplikasi Manajemen SALAM: Jurnal Sosial dan Budaya Syar-i Infestasi Jurnal Ilmiah Econosains Jurnal Akuntansi dan Pajak Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Pengabdian Pada Masyarakat Jati: Jurnal Akuntansi Terapan Indonesia Kompartemen : Jurnal Ilmiah Akuntansi Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan JRB-Jurnal Riset Bisnis Jurnal Samudra Ekonomi dan Bisnis JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) Jurnal Akuntansi & Perpajakan Jayakarta The Indonesian Journal of Accounting Research Ekspresi dan Persepsi : Jurnal Ilmu Komunikasi Journal of Social Science Jurnal Syntax Transformation Indonesian Journal of Society Engagement (IJSE) Perspektif Akuntansi Prosiding Konferensi Nasional PKM-CSR JURNAL ABDIKARYASAKTI Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Indonesia Sosial Sains Journal of Economics and Social Sciences Eduvest - Journal of Universal Studies Journal of Social Science Veteran Economics, Management & Accounting Review
Ni Putu Eka Widiastuti
Fakultas Ekonomi Dan Bisnis Universitas Pembangunan Nasional Veteran Jakarta
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Journal : infestasi

 1 
MODERASI DEFERRED TAX EXPENSE ATAS RELEVANSI NILAI LABA DAN BUKU EKUITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2008-2010 Ni Putu Eka Widiastuti; Carmel Meiden
InFestasi Vol 8, No 1 (2012): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i1.1251

Abstract

Accounting research has taken a keen interest in the relation between companies’ share price and the two summary accounting measures, namely earning and equity book value. In this study, we use deferred tax expense as moderating variable to explore the correlation between stock price, earning and equity book value.The purpose of this study is to determine the level of influence earning information and equity book value to share price and to know whether the deferred tax expense (DTE) which is a moderating variable to strengthen or weaken the relationship between earning information and equity book value to the price of shares in companies listed in Indonesia Stock Exchange. The population in this study is manufacturing companies listed in Indonesia Stock Exchange 134 companies in 2008-2010. The results of this study indicate that the variable earning information has positive correlation on stock prices. Meanwhile, there is negative correlation between equity book value and stock prices. Further research also showed that DTE as a moderating variable weaken the relationships between earning information and equity book value and the stock price.
DAMPAK PENGENAAN TARIF PAJAK PROGRESIF KENDARAAN BERMOTOR DI PROPINSI DKI JAKARTA Eka Ermawati; Ni Putu Eka Widiastuti
InFestasi Vol 10, No 2 (2014): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i2.529

Abstract

The purpose of this research is to examine empirically how the enforcement of a progressive tax rate impact on vehicle ownership for individuals on the territory of the province of DKI Jakarta. The source of data analysed is individual tax payers of motor vehicle owners who own vehicles of more than 1 unit and who are paying their tax in  Jakarta. There are 100 samples according criteria that can be processed toanswer hypothesis research. There is a significant relation-effect of progressive tax rates on taxpayers’ intention to do tax avoidance, with coefficient of determination of 42 %. It suggeststhat this tax rates can impact on the potential tax revenues in Jakarta but not affect taxpayers of four-wheeled vehicle owners. In other words,it reducesthe desire or motivation to buy a vehicle of more than 1 unit so that traffic jam fixed perceived.
Co-Authors Agustine Dwianika Alfian Suradiansyah Alfida Aziz Ananda, Asri Dwi Anggie Wiyana Ari Febriansyah Arwaly Haifa Salsabila Asep Kamaluddin Nashir Atira Syakira Ayunita Ajengtiyas Saputri Mashuri Budi Kurniawan Budi Kurniawan Burhanudin Yusuf Ramadhan Carissa Angelique Febryan CARMEL MEIDEN Diana Frederica Diana Frederica Dianwicaksih Arieftiara Dinda Oktaviyanti Dini Fatihatul Hidayah Eka Ermawati Elsa Chusniah Erna Hernawati Erna Hernawati, Erna Esther Dwitia Eva Herianti Fadya Wulan Tedjasukmana Febriansyah, Ari Fernando, Kenny Hidayah, Dini Fatihatul Ihsan Saifuljihad Indah Masri Josua Rolamdo Jubaedah Nawir Kamaluddin Nashir, Asep Karina Cornelia Kenny Fernando Kusumajanti Lina Said Magdalena, Febriani Cristina Susianti Mahendro Sumardjo Mahendro Sumardjo, Mahendro Manalu, Novita Yenni Boang Marundha, Amor Masripah Meiden, Carmel Meiwindriya Mutya Gading Moeljadi Moeljadi, Moeljadi Muhammad Adrian Muluk Muhammad Ridwan Muhammad Zidan Rosyid Mulyantini, Sri Navis, Maolan Wildan Nita Rosadiya Putriningtyas, Indira Rahmasari Fahria Randy Kuswanto Ronika, Zakila Cahya Sahara, Ulfa Saifuljihad, Ihsan Salsabila, Arwaly Haifa Saprudin Saprudin Saprudin Saprudin Satria Yudhia Wijaya Senja Nuansari Shallsa Billa Elhusza SITI MARYAM Sjam, Juska Meidy Enyke Sophia Mardiyah Sultan Maulana Yunus Susilawati Susilawati Tutty Nuryati Tutty Nuryati Uswatun Khasanah Wiwi Idawati Wiwik Ari Sandi Wulandary, Ike Yeni Ekowati Yuli Dias Pratama Yunus, Sultan Maulana Zahra Azizah Zakila Cahya Ronika