Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal The Indonesian Accounting Review PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Ivana Oktarina Sopacua
STIE YKPN YOGYAKARTA
Economics, Econometrics & Finance Education

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Antecedents of CSR Disclosure in Manufacturing Companies in Indonesia Ivana Oktarina Sopacua
The Indonesian Accounting Review Vol 7, No 1 (2017): January - June 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i1.1168

Abstract

The objectives of this study are; firstly, to examine the effect of profitability on Corporate Social Responsibility (CSR) disclosure; secondly, to examine the effect of leverage on CSR disclosure; thirdly, to examine the effect of company size on CSR disclosure; fourth, to find out whether the effect of leverage on CSR disclosure will be more significant with the inclusion of the variable of majority ownership as moderating variable; fifth, to find out whether the effect of profitability on CSR disclosure will be more significant with the inclusion of the variable of majority ownership as moderating variable. The sample was taken using a purposive sampling technique with 50 manufacturing companies during the period 2011- 2012 which fulfilled the required criteria as the research sample. They were analyzed moderation regression analysis approach. It shows that, first, profitability has positive effect on CSR disclosure; second, leverage has no effect on CSR disclosure; third, company size has an effect on CSR disclosure; fourth, majority ownership moderates the effect of leverage on CSR disclosure; fifth, majority ownership does not moderate the effect of profitability on CSR disclosure. Some limitations stated in this study are expected to be used as references for the improvement of similar studies in the near future. 
Potensi Kebocoran Pengenaan Pajak Terhadap Transaksi Jual-Beli Online pada Marketplace di Indonesia Noormalita Primandaru; Ivana Oktarina Sopacua
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 14 No 2 (2022): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v14i2.232

Abstract

Kebocoran serta potensi pengenaan Pajak Penghasilan serta Pajak Pertambahan Nilai terhadap pelaku usaha online di marketplace yang sedang berkembang pesat di Indonesia dewasa ini sudah seharusnya mendapat perhatian yang sangat serius bagi pemerintah Indonesia. Hal ini dapat dilihat dari besarnya potensi kebocoran pajak dari sektor jual-beli online tersebut. Terdapat berbagai masalah yang terjadi dalam transaksi online yang akan dibahas dalam penelitian ini, antara lain peraturan perpajakan mengenai transaksi online di Indonesia masih belum diatur secara maksimal dan khusus mengenai pengenaan pajak terhadap transaksi di marketplace, sehingga hal tersebut menjadi sebuah kekosongan petensi pajak yang dapat diserap oleh pemerintah di Indonesia. Penulisan jurnal ilmiah ini bertujuan untuk mengetahui bagaimana potensi kebocoran serta pendapatan negara melalui pengenaan pajak Pajak Penghasilan serta/atau Pajak Pertambahan Nilai terhadap transaksi jual-beli secara online di marketplace Indonesia. Metode analisis yang digunakan merupakan pendekatan perundang-undangan (Statute Approach) dan juga pendekatan analisis konsep hukum (Analitical Conceptual Approach). Adapun akar hukum yang diaplikasikan berbentuk hukum primer, sekunder, serta tersier. Potensi kebocoran serta pengenaan pajak akan transaksi jual-beli online pada marketplace di Indonesia amat besar, terdapat beberapa faktor penghambat pemerintah dalam penarikan pajak terhadap pelaku jual-beli di marketplace baik secara faktor hukum, faktor pemerintah maupun pelaku usaha online sebagai wajib pajak. Pemerintah sudah seharusnya menciptakan aturan secara distingtif yang menyinggung hal tersebut sehingga dapat memanfaatkan potensi pajak serta meminimalisir kebocoran pajak negara dengan baik.
Co-Authors Primandaru, Noormalita