Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Binus Business Review
Stefanus Ariyanto
Bina Nusantara University
Economics, Econometrics & Finance

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Analysis of Factors That Affects the Capital Structure within Companies Included in the Index of LQ45 during 2011 - 2013 Dominica Rufina; Stefanus Ariyanto; Theresia Lesmana
Binus Business Review Vol. 6 No. 3 (2015): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v6i3.946

Abstract

This study aims to determine the factors of ROA, Asset Structure, Sales Growth, and Firm Size affecting Capital Structure. The population in this study is the companies included in the Index LQ45 Indonesia Stock Exchange from the period 2011 to 2013, the data of a total of 270 listed companies in LQ45 during that period, only 90 corporate data that successively included in the index LQ45. The data used in this study uses secondary data from the Indonesia Stock Exchange website www.idx.co.id. In the process of data analysis and testing the assumptions of classical hypothesis testing using multiple linear regression analysis using SPSS v20.00. The results showed that partially variable ROA, Asset Structure, and Firm Size has a significant influence on the Capital Structure, Growth Sales whereas variable has no influence on the Capital Structure. Simultaneously ROA, Asset Structure, Sales Growth, and Firm Size effect on Capital Structure.
Analisis Faktor-Faktor yang Memengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi di Lingkungan Kantor Pelayanan Pajak Pratama, Tigaraksa Tangerang Maya Tantio Dharma; Stefanus Ariyanto
Binus Business Review Vol. 5 No. 2 (2014): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v5i2.1008

Abstract

Tax collection is not an easy matter. Active participation from the tax authorities also requires the willingness of the taxpayer. A public reaction can be seen from the taxpayer’s willingness to pay taxes. Willingness and awareness to pay taxes represent a value contributed by someone (which has been determined by regulation). Tax is used to finance public expenditures without any direct benefit. Taxpayer’s awareness about taxation functions as state funding is needed to improve tax compliance and to determine the level of tax compliance in implementing their tax obligations. Limitation of the scope of this study is the effect of the level of awareness of paying taxes, taxpayer’s understanding about tax benefits, tax penalties, and understanding of service quality to the tax authorities of individual taxpayer compliance in the fulfillment of tax obligations, as well as restricted to data obtained through questionnaires received and filled by the individual taxpayer of Tigaraksa Pratama Tax Office area. Data were obtained through questionnaire and processed and analyzed using parametric statistical tests and multiple linear regression with 4 independent variables and one dependent variable resulted in the conclusion that the factors that most influence taxpayer compliance in carrying out its tax liability is the use of sanctions against taxpayers who do not carry out its obligations under applicable legislation.
Penerapan Perencanaan Pajak Penghasilan pada Fa Trico Paint Factory Stefanus Ariyanto; Andrew Hartanto
Binus Business Review Vol. 2 No. 1 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i1.1118

Abstract

The most important parts of government income comes from taxes, especially income taxes. The different point of view arises between government and tax payer. While the government try to increase the tax income, the taxpayers always intend to minimize their tax burden by implementing tax management/plannning. This paper is a case study in FA Trico Paint Factory (FA TPF) that try to reperforming company’s income tax return preparation with the main purpose to minimize company tax burden, while it is still comply with tax regulations in Indonesia. This approach could be an alternative for the company to restate it’s annual income tax return, to avoic fines and charges for not comply with the regulations, and minimize it’s income tax expense by approximately 10% per year. 
Penerapan PSAK Adopsi IAS 41 Agriculture Stefanus Ariyanto; Heri Sukendar; Heny Kurniawati
Binus Business Review Vol. 5 No. 1 (2014): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v5i1.1208

Abstract

This study aims to determine whether the application of PSAK adopted from IAS 41: Agriculture should be applied to State-Owned Enterprises, especially the plantation SOE. So that the SOE financial information produced becomes more useful for decision-making. Furthermore, this study wants to answer what benefits can be obtained from the implementation of this standard on the plantation-based SOE. The main characteristic of IAS is the use of fair value model for biological assets owned by the agriculture-based entity. The use of this model raises a lot of controversy, primarily, associated with relevant quality and reliability of the information it produces. Research used qualitative method with data collection through literature study, survey, interview, and observation. Survey and interview were divided into two major parts, which were: on the compilers of financial statements and the stakeholders. From this study it can be concluded that the PSAK based on IAS 41 have not to be implemented yet in the near future due to IAS 41 will undergo quite significant revision. Currently, the State-Owned Enterprises could use the PSAK plantation SOE that has been issued.
Audit Operasional Atas Siklus Pendapatan pada PT New Inti Furnindo Cabang Bandung Stefanus Ariyanto; Juli Yanti
Binus Business Review Vol. 3 No. 1 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i1.1296

Abstract

PT New Inti Furnindo Branch Bandung is a private company engaged in the knock-down furniture trade, ,which is a branch of the PT New Inti Furnindo Branch Jakarta. The products sold are produced centrally in Jakarta. The problems faced by this company are annual sales that never meet the targets set by the head quarter, the problems in the organizational structure and procedures of sales and cash receipts that are considered less effective and efficient in achieving corporate objectives. The method used to examine the issue is to do a descriptive analysis to compare the current condition with criteria or standards that should be implemented, examined data relating to the company's revenue cycle and then make direct observations on the implementation of sales procedures, and conduct interviews with officials related to findings. The results indicate that the sales target setting is not effective, the establishment of sales procedures and organizational structures that are inefficient. This condition will cause the company less economies, which in turn affect the company’s going concern.
Co-Authors Andrew Hartanto Dominica Rufina Heny Kurniawati Heri Sukendar Juli Yanti Maya Tantio Dharma Theresia Lesmana