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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Ipteks Terapan : research of applied science and education Journal of Indonesian Economy and Business E-JURNAL AKUNTANSI
Wiwik Supratiwi
Fakultas Ekonomi Dan Bisnis Universitas Airlangga, Indonesia
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REVIEW ON TAX AVOIDANCE WITH REPUTATED JOURNAL LITERATURE Mohammad Tri Atmaja; Wiwik Supratiwi
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 15 No. 1 (2021): Jurnal Ipteks Terapan ( Research of Applied Science and Education )
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.823 KB) | DOI: 10.22216/jit.v15i1.199

Abstract

Tax avoidance is a way to minimize payments made by companies. The existence of gray tax regulations can provide an opening for legal tax evasion. Tax avoidance practices are always followed by good governance, indicating that companies that have good governance will do tax avoidance effectively and efficiently. It is assumed that tax avoidance can affect stock prices and increase firm value. Researchers realize that tax avoidance is an important thing to develop research related to this matter. Where minimal tax avoidance research in Indonesia is very likely to be developed for further research. Researchers reviewed several existing journals, both journals from Sinta journals and from reputable journals Scopus
REVIEW ON TAX AVOIDANCE WITH REPUTATED JOURNAL LITERATURE Mohammad Tri Atmaja; Wiwik Supratiwi
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 15 No. 1 (2021): Jurnal Ipteks Terapan ( Research of Applied Science and Education )
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.823 KB) | DOI: 10.22216/jit.v15i1.199

Abstract

Tax avoidance is a way to minimize payments made by companies. The existence of gray tax regulations can provide an opening for legal tax evasion. Tax avoidance practices are always followed by good governance, indicating that companies that have good governance will do tax avoidance effectively and efficiently. It is assumed that tax avoidance can affect stock prices and increase firm value. Researchers realize that tax avoidance is an important thing to develop research related to this matter. Where minimal tax avoidance research in Indonesia is very likely to be developed for further research. Researchers reviewed several existing journals, both journals from Sinta journals and from reputable journals Scopus
Characteristics of a Good Board of Directors for Indonesian SOEs Performance Dian Kusuma Wardhani; Wiwik Supratiwi
Journal of Indonesian Economy and Business Vol 38 No 1 (2023): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.v38i1.4410

Abstract

Introduction/Main Objectives: This research aims to empirically show the positive influence of the board of directors' characteristics on company performance, proxied by female directors, political connections, economic and/or business educational backgrounds, and education levels. Background Problems: Essential characteristics are required to produce quality strategies because they directly affect the performance of SOEs, and Regulation PER-8/MBU/08/2020 of the Minister of SOEs restruc­tures the BOD to increase the proportion of women. Novelty: This research measures SOEs' performance from their financial, adminis­trative, and operational aspects. It comprehensively assesses the dual function of SOEs as public servants and producers of state profits. Research Methods: A total of 245 Indonesian state-owned enterprises were examined between 2014 and 2019 using panel regression with the random effect model. The companies’ performance data were obtained from the Information Management and Documentation Officer (PPID) of the Ministry of SOEs of the Republic of Indonesia (RI). Finding/ Results: The results show that female directors and political connections positively influence the performance of SOEs. According to the robust­ness test, directors with economic and/or business education backgrounds positively influence the financial performance, and the higher the education level is, this negatively influences the performance of SOEs. Conclusion: Essentially, this research supports the plan of the Minister of SOEs to increase the proportion of women on the boards of directors. The findings also prove that political connections strengthen the personal qualities of SOE directors, whether they are female or not.
REVIEW ON TAX AVOIDANCE WITH REPUTATED JOURNAL LITERATURE Mohammad Tri Atmaja; Wiwik Supratiwi
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 15 No. 1 (2021): Jurnal Ipteks Terapan ( Research of Applied Science and Education )
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.823 KB) | DOI: 10.22216/jit.v15i1.199

Abstract

Tax avoidance is a way to minimize payments made by companies. The existence of gray tax regulations can provide an opening for legal tax evasion. Tax avoidance practices are always followed by good governance, indicating that companies that have good governance will do tax avoidance effectively and efficiently. It is assumed that tax avoidance can affect stock prices and increase firm value. Researchers realize that tax avoidance is an important thing to develop research related to this matter. Where minimal tax avoidance research in Indonesia is very likely to be developed for further research. Researchers reviewed several existing journals, both journals from Sinta journals and from reputable journals Scopus
REVIEW ON TAX AVOIDANCE WITH REPUTATED JOURNAL LITERATURE Mohammad Tri Atmaja; Wiwik Supratiwi
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 15 No. 1 (2021): Jurnal Ipteks Terapan ( Research of Applied Science and Education )
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.823 KB) | DOI: 10.22216/jit.v15i1.199

Abstract

Tax avoidance is a way to minimize payments made by companies. The existence of gray tax regulations can provide an opening for legal tax evasion. Tax avoidance practices are always followed by good governance, indicating that companies that have good governance will do tax avoidance effectively and efficiently. It is assumed that tax avoidance can affect stock prices and increase firm value. Researchers realize that tax avoidance is an important thing to develop research related to this matter. Where minimal tax avoidance research in Indonesia is very likely to be developed for further research. Researchers reviewed several existing journals, both journals from Sinta journals and from reputable journals Scopus
Peran Kode Etik Dalam Menjaga Integritas Konsultan Pajak Malika Balqis; Wiwik Supratiwi
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1728

Abstract

Penelitian ini bertujuan untuk menganalisis dan mendeskripsikan peran etika dalam mendukung sikap profesionalisme konsultan pajak karena adanya peran ganda yang harus dijalankan oleh konsultan pajak yaitu sebagai mitra pemerintah sekaligus wajib pajak. Jenis penelitian ini adalah peneltian deskriptif kualitatif dengan menerapkan metode penelitian kepustakaan (library research). Data yang digunakan dalam penelitian ini adalah data sekunder yang relefan dengan judul yang akan diteliti. Hasil penelitian menjelaskan bahwa konsultan pajak memiliki peran yang sangat penting dalam sistem perpajakan karena berhubungan langsung dengan wajib pajak. Konsultan pajak yang patuh terhadap kode etik profesinya dapat meningkatkan peran konsultan pajak dalam menciptakan dan mendorong pertumbuhan kepatuhan wajib pajak terhadap regulasi perpajakan Indonesia. Oleh karena itu, diperlukan adanya intervensi dari pemerintah dalam memastikan bahwa pelaksanaan kerja konsultan pajak telah menerapkan kode etik profesi yang telah ditetapkan sehingga pelayanan yang diberikan kepada wajib pajak oleh konsultan pajak dilaksanakan sesuai dengan regulasi perpajakan yang berlaku. Penelitian ini merupakan penelitian kepustakaan (library research). Hasil penelitian ini ditujukan kepada pemerintah agar segara memberikan tindakan tegas untuk menertibkan kembali praktik-praktik pelanggaran perpajakan yang berhubungan dengan konsultan pajak dengan cara melakukan tindakan penegakan hukum berupa pemeriksaan pajak secara merata dan tersistematis secara berkala kepada seluruh Wajib Pajak.  
Sentimen Investor terhadap Stock Return JII di Awal COVID-19 Istiqomah Istiqomah; Dian Kusuma Wardhani; Wiwik Supratiwi; Tri Ratnawati
E-Jurnal Akuntansi Vol 31 No 5 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i05.p15

Abstract

The research objective is to obtain empirical evidence of the negative influence of investor sentiment on the Jakarta Islamic Index stock return at the beginning of Covid-19. The research contributes to the Islamic finance literature and its supports agency theory, behaviour finance and signaling theory. The research sample used 30 companies listed in the Jakarta Islamic Index for the first semester of 2020. The final sample is 180 observational data. Fourth classical assumption uses, and result show passed all the classical assumption. This study uses control variables such as firm size and firm age. Multiple linear regression as an analysis processed with SPSS version 23. Research findings show a significant negative effect of investor sentiment on Jakarta Islamic Index stock returns at the beginning of Covid-19. This study implicates to management, shareholders and investor. Keywords: Investor Sentiment; Stock Return; COVID-19.
Co-Authors Dian Kusuma Wardhani Dian Kusuma Wardhani Istiqomah Istiqomah Malika Balqis Mohammad Tri Atmaja Tri Ratnawati