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All Journal Infestasi Syariah: Jurnal Hukum dan Pemikiran Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Jurnal Akuntansi Manado (JAIM)
Heru Tjaraka
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Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH PERUBAHAN TARIF PAJAK PENGHASILAN BADAN TERHADAP RETURN SAHAM DENGAN LIABILITAS PAJAK TANGGUHAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI (Periode 2008 – 2010) Galih Rhendra Putra; Heru Tjaraka
InFestasi Vol 12, No 1 (2016): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v12i1.1804

Abstract

This research aimed to test whether there is the effect of changes in corporate income tax rate to return stock with deferred tax liabilities as an intervening variable. Changes in corporate income tax rates expected to have an indirect effect on stock returns. Variables used in this research include the change in the corporate tax rate as independent variables, stock returns as dependent variable and deferred tax liabilities as an intervening variable. The population used in this research were all manufacturing companies listing on the Stock Exchange in the period the change in corporate income tax rate is 2008-2010. Data were analyzed using path analysis technique to assess causal relationships between variables that have been set. The results of this research indicate that the phenomenon of corporate income tax rate changes have no significant effect either on the deferred tax liabilities and stock returns, while deferred tax liabilities had a positive effect on stock returns. Results of this research concluded that the deferred tax liabilities can not be a mediator or intervening variable between corporate income tax rate changes and stock returns.
Analysis Of Construction Services Income Tax Law Nor Hasan; Heru Tjaraka
Syariah: Jurnal Hukum dan Pemikiran Vol 19, No 1 (2019)
Publisher : Universitas Islam Negeri Antasari Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (80.794 KB) | DOI: 10.18592/sjhp.v19i1.2709

Abstract

Penelitian ini menganalisis kepastian hukum pengenaan pajak penghasilan atas jasa konstruksi yang dikenai Pajak Penghasilan bersifat Final dan Pajak Penghasilan bersifat Tidak Final serta menganalisis bentuk penyelesaian konflik hukum atas pengenaan Pajak Penghasilan pada sektor jasa konstruksi yang dapat memberikan kepastian hukum bagi pelaku usaha jasa konstruksi, terutama dalam hal penentuan kualifikasi usaha. Penelitian ini termasuk dalam jenis penelitian hukum normatif dengan pendekatan perundang-undangan (statute approach) dan pendekatan konseptual (conceptual approach). Analisis bahan hukum yang digunakan adalah dengan analisis sistematika hukum dengan menggunakan asas hukum dan ketentuan hukum yang berkaitan erat dengan pengenaan pajak atas jasa konstruksi, yang diperoleh melalui studi dokumentasi untuk mengidentifikasi pengertian pokok dan/atau dasar hak dan kewajiban, peristiwa hukum, hubungan hukum, dan objek hukum. Konflik hukum pada sektor pajak penghasilan jasa konstruksi dapat diselesaikam dengan interpretasi yang telah memenuhi 3 (tiga) asas dalam contextualism dan asas preferensi hukum, yaitu asas lex superiori derogat legi inferiori. Dengan asas lex superiori derogat legi inferiori tersebut, Pasal 23 Undang – Undang Pajak Penghasilan (UU PPh) lebih unggul dari pada Pasal 3 Peraturan Pemerintah Nomor 51 Tahun 2008 juncto Peraturan Pemerintah Nomor 40 Tahun 2009. Pengenaan pajak dengan Pasal 4 Ayat (2) huruf d UU PPh yang bersifat final dikenakan pada Jasa Konstruksi yang memiliki kualifikasi usaha. Namun apabila tidak memiliki kualifikasi usaha, maka tidak dikenai Pasal 4 Ayat (2) huruf d UU PPh, melainkan dikenai Pasal 23 UU PPh. ABSTRACTThis study aims to analyze the characteristics of construction services subject to Final Income Tax and Non-Final Income Tax as well as to analyze the form of conflict of the rules on the imposition of Income Tax on construction service sector that can provide legal certainty, especially in the case of business qualification determination. This research is a normative legal research with statute approach and conceptual approach. The types of materials used are primary legal materials, secondary legal materials, and non-legal materials. Technique of trace material technique is library study and internet access. The analysis of legal materials used is with legal systematic analysis using legal principles and legal provisions relating to the imposition of taxes on construction services, obtained through documentation studies to identify basic understanding of rights and obligations, legal events, legal relations, and the object of law. Conflict of rules in the income tax of construction services can be answered by interpretation that has fulfilled 3 (three) principles in contextualism and the principle of legal preferences, that is namely the principle of lex superiori derogat legi inferiori then Article 23 of the Income Tax Law is superior to Article 3 PP. 51 Year 2008 juncto PP. 40 Year 2009. So Article 4 Paragraph (2) Sub-Paragraph d of the Income Tax Law which is finalized shall be Construction Services which have business qualification and if not have business qualification then not subject to Article 4 Paragraph (2) Sub-Paragraph d of Income Tax Law, seafarers shall be subject to Article 23 of the Income Tax Law. 
Pengaruh Earning Per Share , Book Value , Return On Assets , Return On Equity Dan Net Profit Margin Terhadap Harga Saham: Studi Kasus Perusahaan LQ 45 di Bursa Efek Indonesia Amalia Riski Wahyulita; Heru Tjaraka
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 2. Agustus 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.6016

Abstract

Abstrak Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang pengaruh Earning Per Share (EPS), Book Value (BV), Return On Assets (ROA), Return On Equity (ROE) dan Net Profit Margin (NPM) terhadap harga saham perusahaan LQ45 yang tesaji di Bursa Efek Indonesia (BEI) tahun 2015 – 2019. Studi ini merupakan penelitian kuantitatif. Populasi studi ini adalah seluruh perusahaan LQ45 sebanyak 45 perusahaan. Sampel yang sesuai dengan kriteria adalah 44 perusahaan dengan 191 sampel. Teknik pengumpulan data memanfaatkan data sekunder pada laporan keuangan perusahaan LQ45 tahun 2015 – 2019. Teknik analisis data memanfaatkan Analisis Regresi Linier Berganda. Hasil penelitian memperlihatkan Book Value (BV), Return On Assets (ROA) dan Return On Equity (ROE) berpengaruh positif terhadap harga saham sedangkan Earning Per Share (EPS) dan Net Profit Margin (NPM) tidak berpengaruh terhadap harga saham.  
Financial Distress As a Mediator Between Capital Structure, Earnings Management, and Tax Aggressiveness Wardhana, Rony; Anam, Saiful; Nur Lailiyatul Inayah; Teodora Winda Mulia; Roy Budiharjo; Heru Tjaraka
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.2893

Abstract

Purpose: This study explores how capital structure, earnings management, and financial distress influence tax aggressiveness among manufacturing firms on the Indonesia Stock Exchange. Amid increasing tax regulations and levies, this research provides critical insights. Methodology/Approach: Using a quantitative explanatory research approach, the study analyses secondary data from financial statements of 41 purposively sampled manufacturing firms. Findings: Capital structure significantly impacts financial distress and tax aggressiveness, whereas earnings management does not significantly impact either variable. Interestingly, financial distress mediates the relationship between capital structure and tax aggressiveness, but does not mediate the relationship between earnings management and tax aggressiveness. Lastly, financial distress has a significant positive effect on tax aggressiveness. Practical Implications: Findings help firms optimise financial strategies and assist regulators in curbing aggressive tax practices. Originality/Value: This study underscores financial distress as a crucial mediator in corporate tax strategies within the manufacturing sector.
Efektivitas Pajak Karbon: Studi Literatur Albab, Yufi Mohammad Ulil; Heru Tjaraka
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.1983

Abstract

Climate change is an issue that is being widely discussed internationally today. The aim of the research is to examine the effectiveness of carbon tax implementation and explain comprehensive results. This research method uses a systematic literature review of research conducted in the last 10 years. The search for the effectiveness of carbon tax as climate change mitigation then synthesizes the results of empirical studies that have been conducted. The researcher found that there are 3 things that should be of concern to the government; economic performance, industrial sector performance and social welfare. Carbon tax certainly has an effect on a country's economy, as carbon tax is basically imposed directly on products or services that cause emissions. many companies are burdened by the carbon tax because it will change the management of the company to use renewable energy. The price of products from the industry will also increase because the carbon tax is imposed directly on products that cause emissions. Welfare should be considered in the implementation of carbon tax by the government, as the policy will certainly have a negative effect on social welfare. The researcher found 3 things that should be the main consideration in planning and implementing the carbon tax policy itself, first is the macroeconomy, the industrial sector that contributes to social and macroeconomic and social welfare.
Dominasi Asing dalam Agresivitas Pajak di Indonesia Siti Maisaroh; Heru Tjaraka; Alfa Rahmiati
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.1991

Abstract

This research aims to provide empirical evidence of the impact of foreign entities on tax aggressiveness in Indonesia. The sample consists of non-financial companies listed on the Indonesia Stock Exchange from 2017 to 2019, totaling 804 firm-years. The independent variables include foreign dominance represented by foreign share ownership, significant foreign share ownership, foreign commissioners, foreign directors, foreign CEOs, and foreign CFOs in these companies, while the dependent variable is tax aggressiveness. The results indicate that foreign ownership and significant foreign ownership do not have a significant influence on aggressive tax avoidance practices, contrary to previous research findings. However, another intriguing finding is that the composition of foreign commissioners and foreign directors has a significant impact on aggressive tax avoidance. The presence of foreign commissioners and directors appears to lead to increased compliance with tax regulations and a reduction in aggressive tax avoidance practices. This can be attributed to considerations of legal risk, reputation, and higher tax planning costs in the context of multinational corporations. These results provide valuable insights into the role of board composition in managing a company's tax practices. Overall, the findings contribute significantly to understanding the factors influencing aggressive tax avoidance practices in Indonesian companies, which can serve as a basis for more effective tax policies in the future. However, it is essential to note that this study has limitations and further research is needed to gain a deeper understanding of the dynamics of tax practices in an ever-evolving business environment.
Co-Authors Albab, Yufi Mohammad Ulil Alfa Rahmiati Amalia Riski Wahyulita Galih Rhendra Putra Mienati Somya Lasmana Nor Hasan Nur Lailiyatul Inayah Okta S. Hartadinata Rony Wardhana Roy Budiharjo Saiful Anam Siti Maisaroh Teodora Winda Mulia