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All Journal Jurnal Reviu Akuntansi dan Keuangan TIJAB (The International Journal of Applied Business) AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Akuntansi dan Ekonomi Bisnis Jurnal Akuntansi dan Keuangan Indonesia Prosiding Seminar Nasional Ekonomi dan Bisnis Universitas Ma Chung EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat
Mienati Somya Lasmana
Fakultas Ekonomi Dan Bisnis Universitas Airlangga
Economics, Econometrics & Finance Education Other

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Corporate Social Responsibility Disclosure: Tax Agresiveness Indication? Kurniawan, Muhammad Alif; Lasmana, Mienati Somya; Novita, Santi
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 2: Jurnal Reviu Akuntansi dan Keuangan (In Progress)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v10i2.12496

Abstract

The purpose of this study to test whether Corporate Social Responsibility  disclosure can be used as a firms’ indication of the tax aggressiveness. Unlike the previous study, this paper uses both Effective Tax Rate Differences and Current Effective Tax Rate to provide the degree of aggressiveness. Besides, it compares among industries in Indonesia. The independent variable of this research is Corporate Social Responsibility disclosure measured by the Corporate Social Responsibility Disclosure Index based on the GRI G4 standard. The sample of this research is companies listed on the Indonesia Stock Exchange during the 2014-2018 period, except for the financial and construction sector. With 506 observations, the results of this research indicate that Corporate Social Responsibility disclosure has a significant effect on tax aggressiveness. The research implication provides the awareness to the tax authority that a good reputation of social responsibility can be a sign of tax aggressiveness existence. In addition, the result suggests that industry type is needed to be considered relate to taxation strategies. 
Changes of PTKP, PPh, PPN and PPnBM: its linkages on DJP East Java II Mienati Somya Lasmana; Reni Eka Isyatir Rodhiyah
Asian Journal of Accounting Research Volume 3 Issue 2
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-06-2018-0010

Abstract

The purpose of this paper is to know the relevance between the changes in non-taxable income with the receipt of Income Tax Article 21, Income Tax Article 25/29, the receipt of value added tax and the receipt of luxury sales tax r (PPnBM).Changes in non-taxable income have potentially reduced the receipt of Income Tax Article 21, Income Tax Article 25/29 of individual taxpayers, otherwise it increased value added tax and luxury sales tax receipts. This study used the descriptive qualitative approach, by conducting a simple case study based on actual data. Data analysis technique used is descriptive statistics and comparison analysis. Research conducted at the Kantor Wilayah Direktorat Jenderal Pajak Jawa Timur II.The results show that the changes of non-taxable income in 2013 and 2015 did not affect the receipt of Income Tax Article 21 but the growth is slowed, while the receipt of Income Tax Article 25/29 increased.Value added tax and luxury sales tax receipts, increasing every year, slowed down in 2013, but increased higher in 2015.
Corporate Social Responsibility Disclosure: Tax Agresiveness Indication? Muhammad Alif Kurniawan; Mienati Somya Lasmana; Santi Novita
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1016.6 KB) | DOI: 10.22219/jrak.v10i2.12496

Abstract

The purpose of this study to test whether Corporate Social Responsibility  disclosure can be used as a firms’ indication of the tax aggressiveness. Unlike the previous study, this paper uses both Effective Tax Rate Differences and Current Effective Tax Rate to provide the degree of aggressiveness. Besides, it compares among industries in Indonesia. The independent variable of this research is Corporate Social Responsibility disclosure measured by the Corporate Social Responsibility Disclosure Index based on the GRI G4 standard. The sample of this research is companies listed on the Indonesia Stock Exchange during the 2014-2018 period, except for the financial and construction sector. With 506 observations, the results of this research indicate that Corporate Social Responsibility disclosure has a significant effect on tax aggressiveness. The research implication provides the awareness to the tax authority that a good reputation of social responsibility can be a sign of tax aggressiveness existence. In addition, the result suggests that industry type is needed to be considered relate to taxation strategies. 
Corporate Governance And Tax Aggressiveness: Agency Theory Relationship Bani Alkausar; Farel Badar Kawakibi; Mienati Somya Lasmana
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (983.46 KB) | DOI: 10.22219/jrak.v11i1.15610

Abstract

The study aimed to provide evidence of whether corporate governance can lower the tendency of companies to perform tax aggressiveness. The term of Tax Aggressiveness was used to further expand the meaning of the act of minimizing taxes by companies. The cash effective tax rate was used as an indicator of the tax aggressiveness of companies. Meanwhile, corporate governance was measured by the institutional ownership, independent commissioner, audit committee, and audit quality. Samples used were the manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2018. Results of the 97 samples observed indicated that independent commissioners proved to be able to suppress the tendency of companies to commit Tax Aggressiveness; meanwhile, the institutional ownership, audit committee, and audit quality was not proven. The existence of the independent commissioners is able to influence the decisions in creating policies that are set by the management, so the management does not perform an opportunistic action that would benefit the management including committing Tax Aggressiveness.
Tax Aggressiveness: A Meta Analysis in Agency Theory Perspective Bani Alkausar; Mienati Somya Lasmana; Prinintha Nanda Soemarsono
TIJAB (The International Journal of Applied Business) Vol. 4 No. 1 (2020): APRIL 2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.102 KB) | DOI: 10.20473/tijab.V4.I1.2020.52-62

Abstract

This study examines the phenomenon of corporate tax aggressiveness in Indonesia. The meta-analysis technique is used to find conclusions about the trends of similar research that have been studied. The sample of this study is 22 published articles for quantitative and qualitative analysis. The results of the meta-analysis show that corporate governance (independent commissioners, audit committees, and audit quality) and company characteristics (leverage, firm size, and profitability) influence tax aggressiveness. Significant statistical test results have not been able to provide conclusions regarding the phenomenon of tax aggressiveness, because there is no researcher who clearly explains which agency theory is used to explain the phenomenon of research. Agency theory includes whole participant relations in business. It is necessary to have a clear agency theory identification so that there is no mistake in determining the solution to the problem under study. Error making theory as a basis for problem solving in research will lead to problem solving that is not appropriate. Researchers have a tendency not to convey research results that are inconsistent or insignificant with previous studies. This is why meta-analysis techniques are difficult to use.
PENGARUH PERSEPSI KEADILAN PAJAK WAJIB PAJAK ORANG PRIBADI TERHADAP PERILAKU KEPATUHAN FORMAL Aisyah Nur Heniar; Mienati Somya Lasmana
Jurnal Akuntansi dan Ekonomi Bisnis PSDKU kediri Vol. 2 No. 1 (2013): Vol 2 No 1 April 2013
Publisher : Jurnal Akuntansi dan Ekonomi Bisnis PSDKU kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.925 KB)

Abstract

This study aims first to examine whether there is the influence of perceived tax fairness on individual taxpayers compliance behaviour. The second bjective is to examine whether there is a moderating role of financial condition in the relation of perceived tax fairness on individual taxpayers compliance behaviour. The study was conducted in KPP Pratama Sidoarjo Utara by questionnaire survey method to 100 individual taxpayers. Moderated Regression Analysis was used to identify the study variables (perceived tax fairness, financial condition, and tax compliance). The results of this study indicate that there is a statistically ignificant influence of perceived tax fairness to the level of tax compliance behavior. The subvariabels of tax fairness identified are general tax fairness, tax rate structure, self interest, and special provisions, but the taxpayers consider the exchange with government is not fair enough. The financial condition also has a significant moderating influence of perceived tax fairness to the level of tax compliance behaviour.
PENGARUH KESADARAN PAJAK, TINGKAT PENDIDIKAN, DAN PERSEPSI TENTANG SANKSI PAJAK PENGUSAHA PENYEDIA JASA INTERNET TERHADAP KEPATUHAN FORMAL Musrifah Novianti; Mienati Somya Lasmana
Jurnal Akuntansi dan Ekonomi Bisnis PSDKU kediri Vol. 5 No. 1 (2016): Vol 5 No 1 April 2016
Publisher : Jurnal Akuntansi dan Ekonomi Bisnis PSDKU kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (731.871 KB)

Abstract

This study aimed to determine the effect of tax awareness, education level, and the perception about tax penalties of entrepreneurs of internet service providers against formal compliance. The approach used is quantitative explanatory that focuses on hypothesis testing through multiple linear regression analysis. This study uses primary data in the form of questionnaires. The sample used in this study were 31 companies from the member Asosiasi Penyedia Jasa Internet Indonesia (APJII) East Java. The partial t test indicate that tax awareness and education level of entrepreneurs of internet service providers do not significantly influence formal compliance, while the perception about tax penalties of entrepreneurs of internet service providers significantly influence formal compliance.
PENGARUH PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN PERSEPSI KEADILAN PAJAK SEBAGAI VARIABEL INTERVENING DI KPP PRATAMA SURABAYA SAWAHAN YUNITA PURWA WARDHANI; MIENATI SOMYA LASMANA
Jurnal Akuntansi dan Ekonomi Bisnis PSDKU kediri Vol. 3 No. 2 (2014): Vol 3 No 2 Oktober 2014
Publisher : Jurnal Akuntansi dan Ekonomi Bisnis PSDKU kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (675.715 KB)

Abstract

This study aims to examine the effect of tax knowledge to taxpayer’s compliance with the perceived tax fairness as an intervening variable in KPP Pratama Surabaya Sawahan. Data was collected through questionnaire method that contains a list of statements about each of the variables studied.Respondents of this study was effective individual taxpayers who derive income from business and/or work freely in KPP Pratama Surabaya Sawahan. Samples are taken of 100 respondents. Analysis of data in this study using the program SmartPLS 2.0. Testing hypotheses using PLS approach, carried out in two stages, namely, testing the outer model and inner model. Outer model test done to prove validity and reliability of all indicators in each variable of the model. Inner model test was conducted to test the effect between variables of the model appropriate to previously defined hypotheses. Result of each test showed: (1) tax knowledge has significant positively effect to perceived tax fairness, (2) perceived tax fairness has significant positively effect to taxpayer’s compliance, (3) tax knowledge has positively and no significant to taxpayer’s compliance, (4) tax knowledge has significant positively to taxpayer’s compliance by perceived tax fairness.
PENGARUH PENERAPAN SISTEM MONITORING PELAPORAN PEMBAYARAN PAJAK (MP3) TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK (STUDI EMPIRIS PADA KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK JAWA BAGIAN TIMUR I) Lasmana, Mienati Somya; Narsa, I Made; Sawarjuwono, Tjiptohadi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 2, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study is an empirical research conducted on the taxpayers at the Directorate General of Taxation Office - East Java Region I. The objectives ae: (1) to obtain empirical evidence on whether the implementation of MP3 system was perceived in accordance with the taxpayer expectation in fulfilling their tax obligations. (2) To empirically examine whether the Monitoring Statement/Report of Tax Payment (MP3) in simplifying tax payment service for the taxpayers affects the taxpayer satisfaction. (3) To empirically examine whether the implementation of MP3 system increase the taxpayer satisfaction. (4) To seek and examine empirically whether the taxpayer satisfaction rate positively and significantly affected the taxpayer compliant rate. The design of the research was a survey method. There are 138 samples drawn at randomly from 12.300 taxpayers at the Directorate General of Taxation Office - East Java Region I. Quantitative approach was employed in analyzing the data to test the four hypotheses proposed. Binomial and regression tests were conducted to test these hypotheses. The variables of the research consisted of: implementation of MP3 system (X1), Taxpayer Satisfaction Rate (Yi), and Taxpayer Compliant Rate (Y2). The result of the research shows that the MP3 system is not suitable yet with the taxpayer expectations. While the second, third and fourth hypothesis are proven. The MP3 system strongly and significantly correlates with the satisfaction Pengaruh Penerapan Sistem Monitoring Pelaporan Pembayaran Pajak (MP3) terhadap 131 Tingkat Kepatuhan Wajib Pajak (Studi Empiris pada Kantor Wilayah Direktorat Jenderal Pajak Jawa Bagian Timur I) and compliant rates. It is also proven that the implementation of MP3 system positively and significantly correlates with the taxpayer compliant rate.
Pendampingan Pengelolaan Dan Pemanfaatan Informasi Keuangan UMKM Di Dusun Ngembes, Mojokerto: Indonesia Mienati Somya Lasmana; Permatasari, Yani; I Made Narsa; Erina Sudaryati; Wiwiek Dianawati; Murdiyati Dewi; Hamidah; Elia Mustikasari; Alfiyatul Qomariyah; Okta Shindu Hartadinata; Deddy Kurniawansyah
Ekobis Abdimas Vol 6 No 1 (2025): Juni 2025
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.5.1.10141

Abstract

This Community Service program was conducted in Dusun Ngembes, Mojokerto, involving 11 instructors and engaging 30 MSME (Micro, Small, and Medium Enterprise) actors. The program focused on two primary issues: (1) improving the knowledge and skills of MSME managers in managing and preparing financial reports, which remain suboptimal, and (2) addressing the limited use of financial information for business growth. The program employed methods such as interviews, lectures, tutorials, discussions, and direct field observations to comprehensively explore MSME management practices. Data analysis was performed using a descriptive analytical approach to generate actionable recommendations. The outcomes aimed to enhance participants' capabilities in financial management, with an emphasis on accurate cost calculation to boost profitability. Ultimately, this program sought to empower MSMEs with the tools and insights needed to achieve sustainable business development and improve their overall welfare
Co-Authors Aisyah Nur Heniar Alfiyatul Qomariyah Bani Alkausar Deddy Kurniawansyah, Deddy Erina Sudaryati Farel Badar Kawakibi HAMIDAH Hartadinata, Okta Sindhu Heru Tjaraka I Made Narsa Kurniawan, Muhammad Alif Muhammad Alif Kurniawan Murdiyati Dewi Musrifah Novianti Mustikasari, Elia Mustopia, Faridatul Ninik Zulaikah Okta Shindu Hartadinata Permatasari, Yani Reni Eka Isyatir Rodhiyah Retta Merslythalia Sabrina Kartikasari Santi Novita Soemarsono, Prinintha Nanda Tjiptohadi Sawarjuwono Wiwiek Dianawati YUNITA PURWA WARDHANI