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All Journal Jurnal Pendidikan Akuntansi (JPAK) Gadjah Mada International Journal of Business JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Owner : Riset dan Jurnal Akuntansi JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ilmiah Akuntansi dan Keuangan
Dielanova Wynni Yuanita
Program Studi Akuntansi, Fakultas Bisnis, Universitas Kristen Duta Wacana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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 1 
Foreign Investor’s Interest and Tax Avoidance: Contingency Perspectives Depended on Country’s Protection Level and Law Systems Dielanova Wynni Yuanita; Christine Novita Dewi; Arief Zuliyanto Susilo; Kusharyanti Kusharyanti
Gadjah Mada International Journal of Business Vol 22, No 1 (2020): January-April
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.43521

Abstract

This study investigates differences in firms’ tax avoidances between multinational and national. Furthermore, it investigates the differences between firms’ contingent behavior because of the country’s investor protection level and law systems. This research takes into account the firms’ tax avoidance phenomenon. Besides that, it proposes novelties as follows. First, this study highlights that multinational firms tend to avoid taxes higher than national ones. Second, it induces the dividend catering theory related to the country’s investor protection. The latest, it persuades that country’s investor protection, and law systems make firms contingent on their tax avoidance behaviors. This study finds that firms where they live in high investors’ protection countries and common law did higher tax avoidance than others. The findings imply that these firms could grow higher than others. It means that this study suggests economic consequences. The consequence is that a country should increase its investors’ protection level and somehow redefine its law systems. Therefore, it could enhance its capital market and subsequently improve the national welfares.
Pemilihan Metode Akuntansi R&D dan Penghematan Pajak: Studi Empiris di Indonesia pada Era Covid-19 Era Vuca Marcellina Vera Puspitasari; Dielanova Wynni Yuanita; Christine Novita Dewi
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1149

Abstract

This study examines the accounting method of expenditures for research and development by companies listed on the Indonesia Stock Exchange (IDX). This study uses the periode before and during the Covid-19 pandemic. This study uses Positive Accounting Theory and Contingency Theory as the basis for developing hypotheses with a sample of 168 obtained from 56 companies in Indonesia as one of the countries adopting International Financial Reporting Standards (IFRS) with a research period of 2018-2020. This study uses a regression test with research result showing that in the conditions of the Covid-19 pandemic with high uncertainty and limited information, the intensity of companies to capitalize on research and development expenditures is smaller than before the Covid-19 pandemic. This study provides an overview for companies in making decisions regarding the accounting treatment of expenditures for research and development, especially in conditions of uncertainty and limited information.
EFEK MODERASI TRANSPARANSI PADA HUBUNGAN KONEKSI POLITIK TERHADAP PENURUNAN HARGA SAHAM Christine Novita Dewi; Ellen Stefani; Dielanova Wynni Yuanita
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 2 (2023): JMBI UNSRAT Volume 10 Nomor 2
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i2.48288

Abstract

This study aims to empirically examine the effect of political connections on the risk of stock prices crashing. This study assessed a purposively selected sample of 62 companies listed on the Indonesia Stock Exchange for the 2019-2020 period. The method of data analysis using multiple linear regression shows that political connections can reduce the risk of stock prices crashing. The higher the political connections, the lower risk of crashing stock prices and vice versa. When companies with political connections present financial statements transparently, the risk of stock prices decreases. This research proves that when a company is unable to reduce its political connections, the transparency conducted by the company can reduce stock price risk.
Value Universitas dan Perilaku Cyber Cheating: Analisis Teori Fraud Diamond Falentine Yessyani Basot; Dielanova Wynni Yuanita; Christine Novita Dewi
Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 2 (2023)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v11n2.p175-184

Abstract

The purpose of this study is to examine the factors that drive accounting students to commit academic fraud based on the fraud diamond theory (pressure, opportunity, rationalization and ability) and technology abuse by considering university values. This study used purposive sampling as a sampling method using a questionnaire. The sample of this research was 170 Bachelor of Accounting students at Christian Private University, Yogyakarta. The data analysis method was processed using the Structural Equation Model (SEM). Specifically, the SEM method chosen is Partial Least Square (PLS) because it can be used to analyze data with a small number of samples (Hair et al, 2014). The results of this study succeeded in proving that pressure, opportunity, rationalization, ability and misuse of technology have a significant positive effect on academic cheating. This revealed that students who study at universities with Christian values still separate spiritual interests and academic achievements.
Voluntary Disclosure, Credibility, and Triggering Factors of Voluntary Disclosure: An Overview of Beneficial Study Reviews Dielanova Wynni Yuanita; Christine Novita Dewi
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 11 No. 1 (2022): Jurnal Ilmiah Akuntansi dan Keuangan: January - June 2022
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v11i1.61

Abstract

The economic development as a trigger of mandatory disclosure has no longer provided information needed by stakeholder, especially the primary users including investors and creditors. The high information demand from stakeholder urges company to reveal their information through voluntary disclosure. An inquiry to voluntary disclosure has been an interesting discussion and extensively studied in Indonesia as well as the rest of the world. It is obvious because the subject solidates relationship between company with investors, attracts potential investors, and reduces capital risk. The ultimate factor of voluntary disclosure (either in Indonesia or worldwide) is size of company. Those companies which reveal voluntary disclosure in the form of information content, wheter good news or bad news, might obtain feedback from the market in form of price increase or price decrease in stock prices.
Kinerja dan Investasi Sektor Publik sebagai Bentuk Pelayanan Daerah: Sebuah Telaah Pustaka Dielanova Wynni Yuanita; Christine Novita Dewi; Servatia Mayang Setyowati
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 12 No. 1 (2023): Jurnal Ilmiah Akuntansi dan Keuangan: January-June 2023
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v12i1.270

Abstract

Kinerja pemerintah merupakan hal yang sangat dibutuhkan dalam benchmark pemerintah. Pengukuran kinerja di sektor publik merupakan faktor penting dalam menilai keberhasilan pelaksanaan pekerjaan pemerintah. Pengukuran kinerja melibatkan pihak independen. Kinerja pemerintah daerah yang baik dapat meningkatkan pembangunan di daerah. Otonomi daerah mendorong Indonesia memasuki era baru yang dikenal dengan era desentralisasi. Desentralisasi mendorong kemandirian pemerintah daerah untuk mengelola daerahnya sendiri, termasuk pengelolaan keuangan dan peningkatan pelayanan kepada masyarakat. Upaya Pemerintah Daerah untuk meningkatkan pelayanan publik dilakukan dengan berinvestasi pada pembangunan aset tetap. Pemerintah perlu melakukan pengeluaran modal sebagai hasil dari investasi mereka pada aset tetap tersebut. Analisis kelayakan investasi diperlukan untuk membuat keputusan investasi tepat sasaran. Keputusan investasi harus mempertimbangkan ekonomi maupun non bisnis sehingga investasi tidak merugikan negara.      
Tax Officers' Work Harmony: The Role of Work-Life Balance and Mental Health Hengky Pratama; Dielanova Wynni Yuanita; Rossalina Christanti
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2552

Abstract

This research seeks to conduct an empirical investigation into the intrinsic factors affecting the performance of tax inspectors and account representatives, with particular emphasis on variables including work-life balance and mental health. The spillover theory provides the theoretical foundation for this investigation. The study's sample consists of tax officials stationed in Daerah Istimewa Yogyakarta, specifically those serving as tax inspectors and account representatives. Structural Equation Modeling-Partial Least Squares (SEM-PLS), implemented through the SmartPLS software, is utilized for various statistical analyses. This study employed purposive sampling as its methodological approach for participant selection. The findings of the study indicate that work-life balance does not exert a direct influence on the performance of tax inspectors and account representatives. However, the findings demonstrate that work-life balance positively influences mental health. Subsequently, enhanced mental health is associated with improved performance among tax inspectors and account representatives. This study provides a unique perspective by investigating the connection among work-life balance and the performance of tax inspectors and account representatives, mediated through mental health, and identifies significant positive outcomes. This research is essential in understanding how internal components influence the performance of tax inspectors and account representatives so that employees and the DGT, the agency where they work, can improve the performance of their personnel, so it can be a constructive suggestion and input for the human resources in DGT as the taxation authority if it wants to achieve the optimal target in tax revenue.
Niat Kepatuhan Pajak Generasi Z: Perspektif Pengetahuan Pajak, Moral Pajak, dan Kepercayaan kepada Pemerintah Hespin Marcelena; Dielanova Wynni Yuanita; Hengky Pratama
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 6 No. 1 (2026): Article Research Maret 2026
Publisher : Yayasan Cita Cendikiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v6i1.7972

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan pajak, moral pajak, dan kepercayaan kepada pemerintah terhadap niat kepatuhan pajak generasi Z. Landasan konseptual penelitian ini menggunakan teori atribusi dan teori generasi untuk menjelaskan peran faktor internal individu serta karakteristik generasional dalam membentuk perilaku kepatuhan pajak. Populasi penelitian mencakup mahasiswa aktif program studi akuntansi yang berdomisili di Daerah Istimewa Yogyakarta, dengan sampel sebanyak 114 responden yang ditentukan melalui teknik purposive sampling. Data primer dikumpulkan menggunakan kuesioner yang dirancang untuk mengukur pengetahuan pajak, moral pajak, kepercayaan kepada pemerintah, dan niat kepatuhan pajak. Analisis data dilakukan menggunakan Structural Equation Modeling berbasis Partial Least Squares (SEM-PLS) dengan bantuan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa pengetahuan pajak berpengaruh positif terhadap niat kepatuhan pajak generasi Z. Selain itu, moral pajak dan kepercayaan kepada pemerintah juga memiliki pengaruh positif dan signifikan terhadap niat kepatuhan pajak. Temuan ini mengindikasikan bahwa peningkatan pemahaman perpajakan, penguatan nilai moral, dan peningkatan kepercayaan terhadap kinerja pemerintah menjadi faktor penting dalam mendorong kepatuhan pajak generasi Z. Penelitian ini diharapkan dapat memberikan kontribusi teoritis dan praktis bagi pemerintah dan institusi pendidikan dalam merumuskan strategi edukasi perpajakan yang lebih efektif, berorientasi pada karakteristik generasi, serta mampu memperkuat kesadaran fiskal mahasiswa melalui pendekatan  kebijakan berbasis generasi dan kolaborasi akademik berkelanjutan. Dengan demikian, penelitian ini menyediakan dasar empiris bagi pengembangan kebijakan yang mendukung peningkatan niat kepatuhan pajak generasi Z di masa depan.
Exploring ESG Corporate Tax Honesty Behind Ownership Structure and Financial Constraints Agustina R Pangaribuan; Dielanova Wynni Yuanita
Journal of Accounting, Business and Management (JABM) Vol 33 No 1 (2026): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v33i1.1596

Abstract

The purpose of this research is to determine which ownership structure, for the years 2019-2023, has the greatest impact on tax evasion by ESG-indexed businesses. This study uses quantitative methodology with purposive sampling as the sampling technique. Ownership structure is measured through three categories: concentrated ownership structure, family ownership structure, and the presence of women on the board of directors. In addition, financial constraints are used to examine tax avoidance. ESG Score is used as a moderating variable and only taken from the last year of observation to explain the impact of ownership structure and financial constraints on tax savings. When faced with financial constraints, ESG-indexed enterprises with concentrated ownership structures, family ownership structures, and the participation of women on the board of directors did not affect tax-saving strategies, according to the study findings. ESG-indexed corporations fulfill environmental, social, and governance obligations to uphold public and investor confidence. The ownership structure and financial restrictions are not metrics that can ascertain whether a corporation engages in tax-saving strategies.
Co-Authors Agustina R Pangaribuan Arief Zuliyanto Susilo Christine Novita Dewi Christine Novita Dewi Christine Novita Dewi Ellen Stefani Falentine Yessyani Basot Hengky Pratama Hespin Marcelena Kusharyanti Kusharyanti Marcellina Vera Puspitasari Rossalina Christanti Servatia Mayang Setyowati