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All Journal JURAKUNMAN (JURNAL AKUNTANSI DAN MANAJEMEN) Jurnal Akuntansi Jurnal Akuntansi Jurnal Manajemen Maranatha
Melinda Haryanto
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Journal : jurnal akuntansi

 1 
THE INFLUENCE OF IMPLICIT TAX IN MAKING PROFITABLE FOREIGN DIRECT INVESTMENT DECISIONS: EVIDENCE OF INDONESIAN LISTED COMPANIES IN ALL SECTORS Iskandar, Angelina Tiffany; Haryanto, Melinda
Jurnal Akuntansi Vol 19, No 2 (2015): May 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.226 KB) | DOI: 10.24912/ja.v19i2.94

Abstract

Tujuan dari penelitian ini adalah menguji apakah implicit tax memiliki pengaruh terhadap explicit tax dalam konteks Foreign Direct Investment untuk perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia periode 2010-2013. Sampel penelitian ini sebanyak 34 perusahaan, setelah dikurangi outlier sebanyak 6 data, sampel penelitian menjadi 130 data. Penelitian ini menggunakan regresi berganda. Hasil penelitian menunjukkan bahwa implicit tax memiliki pengaruh positif yang tidak signifikan terhadap explicit tax. Hal ini disebabkan karena peranan dari perencanaan pajak dan friksi pasar di Indonesia yang memperlemah pengaruh tersebut.The aim of this study was to test whether the implicit tax has an influence on tax explicitly in the context of Foreign Direct Investment for the companies listed on the Indonesia Stock Exchange 2010-2013. The study sample as many as 34 companies, net of outlier as much as 6 data, the sample to 130 data. This study uses multiple regression. The results showed that the implicit tax that does not have a significant positive influence on the explicit tax. This is because the role of tax planning and friction market in Indonesia, which weakens the influence.
AGRESIVITAS PELAPORAN KEUANGAN, AGRESIVITAS PAJAK, TATA KELOLA PERUSAHAAN DAN KEPEMILIKAN KELUARGA Hanna, Hanna; Haryanto, Melinda
Jurnal Akuntansi Vol 20, No 3 (2016): September 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.572 KB) | DOI: 10.24912/ja.v20i3.6

Abstract

Tax revenue in Indonesia until 2014 contributed approximately 78% of total state revenue. This shows that the tax is important both for the country as a source of income, as well as for the company as a taxpayer. For companies, the tax to be paid is a burden for the company which will reduce net income. Based on earlier research, the management company will tend to act aggressive tax in financial reporting. Tax aggressiveness influenced also by the pattern of ownership of the company in which the role of corporate governance are expected to influence the direction of the management decision-making. The purpose of this study was to examine the effect of financial reporting aggressiveness, family ownership and corporate governance against tax aggressiveness. The samples are all companies listed on the Indonesian Stock Exchange (BEI) except finance, insurance and banks during the period 2010-2014. The method used is multiple regression method. The results showed that the audit committee and institutional ownership has a significant influence on the aggressiveness of the taxes while the aggressiveness of financial reporting and the ownership of the family did not have a significant effect on the aggressiveness of the tax.
CAMEL DAN TINGKAT KESEHATAN PERBANKAN Haryanto, Melinda; Hanna, Hanna
Jurnal Akuntansi Vol 18, No 3 (2014): September 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.986 KB) | DOI: 10.24912/ja.v18i3.270

Abstract

Abstract: This study aimed to show whether the ratio of CAMEL (Capital, AssetQuality, Management, Earnings and Liquidity) can be used as an indicator in predicting the health of banks in the future. This study was carried out on the banks listed on the Indonesia Stock Exchange in the period 2008-2012. Descriptive analysis and logistic regression analysis are used to analyze the data. Hypothesis testing is done with the normality test, Independent Sample T-Test and Mann Whitney test are used to determine if two sets of data are significantly different from each other. The result of this research showed that LDR and NIM variables of bank financial conditionhave no significant differents while CAR, ATTM, APB, NPL, P_PPAP, BOPO, ROA, and ROE have a significant differents. Hyphothesis testing result found that CAR, ATTM, APB, NPL, NIM, and LDR variables did not affected bank financial condition significantly while P_PPAP, ROA, ROE, and BOPO variables affected bank financial conditionsignificantly. 
AGRESIVITAS PELAPORAN KEUANGAN, AGRESIVITAS PAJAK, TATA KELOLA PERUSAHAAN DAN KEPEMILIKAN KELUARGA Hanna Hanna; Melinda Haryanto
Jurnal Akuntansi Vol. 20 No. 3 (2016): September 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v20i3.6

Abstract

Tax revenue in Indonesia until 2014 contributed approximately 78% of total state revenue. This shows that the tax is important both for the country as a source of income, as well as for the company as a taxpayer. For companies, the tax to be paid is a burden for the company which will reduce net income. Based on earlier research, the management company will tend to act aggressive tax in financial reporting. Tax aggressiveness influenced also by the pattern of ownership of the company in which the role of corporate governance are expected to influence the direction of the management decision-making. The purpose of this study was to examine the effect of financial reporting aggressiveness, family ownership and corporate governance against tax aggressiveness. The samples are all companies listed on the Indonesian Stock Exchange (BEI) except finance, insurance and banks during the period 2010-2014. The method used is multiple regression method. The results showed that the audit committee and institutional ownership has a significant influence on the aggressiveness of the taxes while the aggressiveness of financial reporting and the ownership of the family did not have a significant effect on the aggressiveness of the tax.
Co-Authors Gabriella Joanne Hanna Hanna Hanna Hanna Henny - Iskandar, Angelina Tiffany Stevanus Adree Cipto Setiawan