Garuda - Garba Rujukan Digital

Dampak Perubahan Tarif Pajak Penghasilan Badan Terhadap Perencanaan Pajak Dengan Pertumbuhan Penjualan Sebagai Variabel Moderasi Dewa Ayu Rahyuni; Sony Devano; Nanny Dewi Tanzil
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 2. Agustus 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10182

Penelitian dilakukan untuk menguji pengaruh perubahan tarif pajak penghasilan badan terhadap perencanaan pajak dengan pertumbuhan penjualan sebagai variabel moderasi. Penelitian ini menganalisis 11 perusahaan yang terkena dampak dan 11 perusahaan yang tidak terkena dampak Covid-19 yang masuk pada daftar Bursa Efek Indonesia pada tahun 2017-2022. Penelitian ini menggunakan pendekatan kuantitatif dengan metode penelitian analisis regresi data panel dan pemilihan sampel menggunakan purposive sampling dengan objek pengamatan sebanyak 132 sampel. Hasil penelitian ini menunjukkan bahwa perubahan tarif pajak penghasilan badan berpengaruh terhadap perencanaan pajak pada perusahaan yang terdampak Covid-19. Perubahan tarif pajak penghasilan badan berpengaruh terhadap perencanaan pajak pada perusahaan yang tidak terdampak Covid-19. Perubahan tarif pajak penghasilan badan berpengaruh terhadap perencanaan pajak dengan pertumbuhan penjualan sebagai variabel moderasi pada perusahaan yang terdampak Covid-19. Perubahan tarif pajak penghasilan badan berpengaruh terhadap perencanaan pajak dengan pertumbuhan penjualan sebagai variabel moderasi pada perusahaan yang tidak terdampak Covid-19.

The impact of intellectual capital on earnings management across the firm life cycle: A study of manufacturing companies listed on the IDX from 2020 to 2023 Ruzami, Ashila Taqiyya; Tanzil, Nanny Dewi
Journal of Accounting Auditing and Business Vol 8, No 1 (2025): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i1.56835

This study aims to determine how each element of intellectual capital affects earnings management based on the business life cycle. The data used for this study come from manufacturing companies listed on the IDX from 2020 to 2023. Overall, the research sample consists of 121 companies. The criteria for classifying a company's life cycle are based on the company's average sales growth. This study uses panel data regression analysis through the EViews 12 application. The results conclude that all intellectual capital components negatively influence earnings management, regardless of the company's life cycle. Meanwhile, HCE has a significant negative effect at the mature and decline stages but is insignificant during the growth stage. Additionally, SCE has a significant negative effect during the growth stage but an insignificant negative effect and an insignificant positive effect at the mature and decline stages. Furthermore, RCE shows a significant negative effect at the decline stage and an insignificant negative effect at the growth and mature stages. The last component, CEE, exhibits a significant negative effect at the mature stage but is insignificant during the growth and decline stages. Simultaneously, each intellectual capital component influences earnings management.

Digital Transformation, Media Attention, and Tax Avoidance: A Study of Indonesian Multinationals Hidayatulloh, Taufiq; Tanzil, Nanny Dewi; Priyono, Agus Puji
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 1 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i1.3735

Purpose: The objective of this research is to determine the influence of corporate digital transformation and media attention on tax avoidance practices by multinational corporations (MNC) in Indonesia. Methodology/approach: This quantitative study utilizes panel data regression to examine the influence of corporate digital transformation and media attention on tax avoidance. The sample consists of 97 multinational corporations listed on the Indonesia Stock Exchange. Data was sourced from annual reports and Google News search results, covering the period from 2019 to 2023. Results/findings: Counterintuitively, the findings reveal a positive correlation between corporate digital transformation and tax avoidance, while media attention exerts no significant influence. This suggests that companies are leveraging technology to develop more sophisticated tax planning strategies, maximizing potential tax savings. Meanwhile, media scrutiny appears to be a secondary consideration in corporate tax strategy formulation. Limitations: The study is constrained by its focus on IDX-listed multinational corporations and the exclusion of unprofitable firms. Furthermore, the reliance on Google News for media attention data and the lack of sentiment analysis limit the scope of the findings. Contribution: This research advances the understanding of the complex relationship between digital transformation, media attention, and tax avoidance. By exploring the empirical evidence and offering policy recommendations, this study contributes to both the theoretical and practical dimensions of tax research. Novelty: This study provides a pioneering analysis of the relationship between digital transformation, media attention, and tax avoidance among multinational corporations operating in Indonesia.

An Analysis of Information Technology Governance Using COBIT 2019: A Case Study of the ICT Unit at Tadulako University Armin, Magfirah Di’iznania; Ritchi, Hamzah; Tanzil, Nanny Dewi
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 8, No 3 (2025): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v8i3.8102

The rapid advancement of information technology (IT) requires educational institutions to implement effective IT governance aligned with organizational business strategies and operations. This study aims to evaluate the capability level of IT governance at the Information and Communication Technology Unit (UPT TIK) of Tadulako University using the COBIT 2019 framework, with a focus on two specific processes: APO12 (Managed Risk) and APO13 (Managed Security). A mixed-methods approach was employed, including data collection through observations, interviews, and questionnaires. The Guttman scale and capability level calculations were used for analysis. The findings indicate that the current capability level for APO12 is at level 2, and APO13 is at level 1, whereas the desired target for both is level 4. This significant gap highlights the need for improvements in IT governance. Strategic recommendations based on the COBIT 2019 guidelines are proposed to help the institution achieve its target capability levels.

Pengaruh Religiusitas, Pemahaman Perpajakan, Norma Subjektif dan Love of Money terhadap Penggelapan Pajak Widodo, Cinthiya Auliya Husna; Sueb, Memed; Tanzil, Nanny Dewi
Journal of Economics and Management Scienties Volume 7 No. 4, September 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i4.208

Pajak merupakan sumber utama penerimaan negara, melebihi kontribusi dari hibah maupun pendapatan non-pajak. Rendahnya tingkat literasi, kesadaran, dan kepedulian masyarakat sebagai wajib pajak terhadap pentingnya pajak dapat memicu kecenderungan untuk menghindari kewajiban perpajakan, yang pada akhirnya berpotensi menimbulkan kecurangan dalam sistem perpajakan. Dalam praktiknya, penerimaan pajak negara kerap mengalami ketidaksesuaian pada orang atau wajib pajak yang kurang memiliki rasa amanah atau tidak jujur dengan melakukan penggelapan pajak. Fokus dari penelitian ini yaitu menganalisis pengaruh religiusitas, pemahaman perpajakan, norma subjektif, dan love of money terhadap penggelapan pajak. Skala Likert yang digunakan pada seluruh variabel pada penelitian ini. generasi milenial dan generasi Z menjadi populasi dengan memakai simple random sampling untuk teknik pengambilan data. Menyebarkan 100 kuesioner kepada responden untuk memperoleh data primer dan dianalisis atau diolah menggunakan perangkat lunak SPSS. Penelitian memiliki hasil bahwa religiusitas tidak memperlihatkan adanya pengaruh terhadap penggelapan pajak. Sebaliknya, pemahaman perpajakan, norma subjektif, dan love of money terbukti berpengaruh secara signifikan terhadap kecenderungan individu untuk melakukan penggelapan pajak.

Herding Behavior, Loss Aversion Bias, Financial Literacy, and Investment Decisions (a Study on Millennial Generation in Indonesia in the Digital Era) Aprilianti, Anti Azizah; Tanzil, Nanny Dewi; Pratama, Arie
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i3.2301

In the last few years in Indonesia, many investment applications have emerged where these applications make it easy for investors to be able to invest. The emergence of investment applications also raises many problems such as fraud under the guise of investment and people in Indonesia, especially young people who are easily tempted by investment offers that provide high returns so that they often carry out investment activities but are irrational and tend not to look at financial conditions in making investments. The purpose of this study is to see how the internal and external factors of an investor, especially the millennial generation, in making investment decisions, namely the factors of Herding Behavior, Loss Aversion Bias and Financial Literacy. This research method uses descriptive and verification methods with a sample size of 400 respondents and data analysis techniques using Multiple Logistic Regression Analysis. The results showed that the the Herding Behaviour variable has a positive effect on Investment Decisions of the Millennial Generation in Indonesia in the Digital Age, Loss Aversion Bias has a negative effect on Investment Decisions of the Millennial Generation in Indonesia in the Digital Age, while the Financial Literacy variable has no effect on Investment Decisions of the Millennial Generation in Indonesia in the Digital Age.

Business Intelligence Dashboard for Financial Performance Analysis of Public Service Agency Using Microsoft Power BI Larasati, Damayanti; Tanzil, Nanny Dewi; Alfian, Adhi; Wardani, Lindawati
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 2 (2024): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i2.2649

This research discusses the use of business intelligence dashboard for financial performance analysis at the BRIN Technology Service Center Public Service Agency, focusing on the decrease of BLU cash balance. The factors that affect the ups and downs of the BLU cash balance are the total revenue realization and the total revenue expenditure realization in the current year. Business Intelligence (BI) is one of the tools that allows organizations to access and analyze data and information to improve and optimize decisions and performance. In Indonesia, there has not been much research related to the implementation of business intelligence dashboards for financial performance analysis in public service agencies. The research aims to create a business intelligence dashboard that can provide insight to leaders in making decisions to increase BLU cash balances. This research uses a qualitative descriptive method, and the system development method uses a business intelligence roadmap approach. The result of this research is that with the help of the BI dashboard, executives can gain insight to increase Blu's cash balance, improvements in receivables management are needed and they need to be more selective in choosing partners who use technology services.

Dampak Perubahan Tarif Pajak Penghasilan Badan Terhadap Perencanaan Pajak Dengan Pertumbuhan Penjualan Sebagai Variabel Moderasi Rahyuni, Dewa Ayu; Devano, Sony; Tanzil, Nanny Dewi
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 2. Agustus 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10182

Penelitian dilakukan untuk menguji pengaruh perubahan tarif pajak penghasilan badan terhadap perencanaan pajak dengan pertumbuhan penjualan sebagai variabel moderasi. Penelitian ini menganalisis 11 perusahaan yang terkena dampak dan 11 perusahaan yang tidak terkena dampak Covid-19 yang masuk pada daftar Bursa Efek Indonesia pada tahun 2017-2022. Penelitian ini menggunakan pendekatan kuantitatif dengan metode penelitian analisis regresi data panel dan pemilihan sampel menggunakan purposive sampling dengan objek pengamatan sebanyak 132 sampel. Hasil penelitian ini menunjukkan bahwa perubahan tarif pajak penghasilan badan berpengaruh terhadap perencanaan pajak pada perusahaan yang terdampak Covid-19. Perubahan tarif pajak penghasilan badan berpengaruh terhadap perencanaan pajak pada perusahaan yang tidak terdampak Covid-19. Perubahan tarif pajak penghasilan badan berpengaruh terhadap perencanaan pajak dengan pertumbuhan penjualan sebagai variabel moderasi pada perusahaan yang terdampak Covid-19. Perubahan tarif pajak penghasilan badan berpengaruh terhadap perencanaan pajak dengan pertumbuhan penjualan sebagai variabel moderasi pada perusahaan yang tidak terdampak Covid-19.

Title

Found 18 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 18 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 18 Documents
Search