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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi Jurnal Ekonomi Wahana Riset Akuntansi Proceeding Fakultas Ekonomi Jurnal Keuangan dan Perbankan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Abdimas Jurnal Akuntansi dan Keuangan Students´ Journal of Accounting and Banking AKSES: Jurnal Ekonomi dan Bisnis Proceeding SENDI_U E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ilmiah Akuntansi dan Keuangan Jurnal GeoEkonomi Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi Bisnis Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Rachmawati Meita Oktaviani
Universitas Stikubank
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Pengaruh Pengalaman Dalam Memoderasi Persepsi Kemudahan Terhadap Intensitas Penggunaan E-Filing Ayu Widiastutik; Rachmawati Meita Oktaviani
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.288 KB) | DOI: 10.29040/jap.v21i1.1033

Abstract

The research aims to know the influenced of perceived ease to use and experince as a moderating variable in the taxpayer intensity in to use e-filing as a means of tax reporting. The variables used in this study was the dependent variable is the intensity in using the e-filing and it’s independent variable is perceived ease to use and as well as experince. The data used in the search is the primary data using questionnaries. The number of sample used in this 100 private person that taxpayers have NPWP and use e-filing. This sample collection method was purposive sampling. The data analysis techniquese is multiple linear regression analys. Based on the result of the search showed that perceived ease to use and as well as experince of significant to the intensity of taxpayers in using the e-filing.
Perspektif Leverage, Capital Intensity, dan Manajemen Laba Terhadap Tax Aggressiveness Yayang Eka Pratiwi; Rachmawati Meita Oktaviani
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2475

Abstract

The research aims to analyze the factors that are affecting the tax aggressiveness. The research includes as a quantitative research by using a secondary data that obtained from the financial statement of the company. The population of the research is the entire manufacturing company listed in the Indonesian Stock Exchange during the year of 2016-2019. The collected sample is conducted by using a purposive sampling of company listed in the Indonesia Stock Exchange in 2016-2019, the financial statement in rupiahs, and manufacturing companies with a CETR of less than one. The sample has met the criteria of 32 companies in four years. The used data analysis techniques by panel data regression using EViews 10. The result shows that the Leverage and Earning Management has a positive impac in the tax aggressiveness, while the variables on capital intensity do not affect the tax aggressiveness.
Dampak Thin Capitalization, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tindakan Penghindaran Pajak Tesa Anggraeni; Rachmawati Meita Oktaviani
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1530

Abstract

This researcher examines how thin capitalization, profitability, and company size affect tax avoidance. The sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2019. The sampling method uses purposive sampling in order to obtain 69 manufacturing companies. This study uses panel data regression analysis techniques with the help of the Eviews 10. This study shows that the independent variable thin capitalization has no effect on tax avoidance. While profitability has a significant positive effect on tax avoidance, and company size has a significant negative effect on tax avoidance.
Tax Avoidance Dari Sudut Pandang Komisaris Independen, Komite Audit, Dan Kompensasi Rugi Fiskal Ellisa Rizma Iswara; Rachmawati Meita Oktaviani2
Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2022): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v13i1.2452

Abstract

Riset ini menyelediki apakah komisaris independen (INDP), komite audit (KOMITE), dan kompensasi rugi fiskal (KRF) berpengatuh pada tindakan tax avoidance. Menggunakan purposive sampling artinya menyeleksi berdasarkan kriteria dari sampel, sehingga terdapat 27 sampel perusahaan yang diolah dalam waktu 5 tahun diperoleh sebanyak 135 samel. Kami memakai data sekunder dalam cakupan laporan keuangan tahunan lembaga keuangan yang terdaftar di BEI dari tahun 2016 sampai dengan 2020. Analisis data diolah menggunakan perangkat lunak E-views 12 dengan model regresi data panel. Hasil menunjukkan bahwa komisaris independen dan kompensasi rugi fiskal mempengaruhi ke arah positif signifikan pada tindakan tax avoidance, sedangkan tidak mempengaruhi pada variabel komite audit terhadap tindakan tax avoidance di sektor keuangan yang secara resmi terdaftar di BEI tahun 2016 samapai dengan 2020. Pada penelitian ini menunjukkan sebesar 87,80% tax avoidance dapat diterangkan menggunakan variabel bebas dalam penelitian, sedangkan sisanya 12,20% dijelaskan variabel diluar penelitian.
Efektifitas Corporate Governance ,Corporate Social Responsibility, dan Earning Management Terhadap Nilai Perusahaan (Perspektif Expectacy Theory dan Agency Theory) Pancawati Hardiningsih; Rachmawati Meita Oktaviani
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 3 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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

Abstract

This research aimed to analyze the effect of Corporate Governance, Corporate Social Responsibility, and Earning Management to corporate value after the issuance of UU No. 40 in 2007 about Perseroan Terbatas regarding Limited Liability Company in manufacturing companies on the Stock Exchange with the perspective of Agency Theory and Expectancy Theory. The research proved that Corporate Governance has not effect on Corporate Value,while Corporate Social Responsibility affects Corporate Value,and Earning Management affect on Corporate Value. Corporate Governance proved not as moderating variable on Corporate Social Responsibility and Corporate Value. Corporate Governance proved to be a moderating variable on Earning Management and Corporate Value. This study supports the Agency Theory and Expectancy Theory, which describes how a company enhance Corporate Value. Keywords: Corporate Governance, Corporate Social Responsibility, Earning Management, Corporate Value
Effect Of CEO Characteristics Toward Tax Aggressiveness: Overview Of Indonesia Family Firms Kukrit Wicaksono; Rachmawati Meita Oktaviani
Jurnal Ekonomi Vol. 26 No. 2 (2021): July 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i2.745

Abstract

This study aims to examine the relationship between CEO tenure and risk preferences) toward tax aggressiveness of Indonesian family firms. Tax Aggressiveness in this study became the dependent variable, meanwhile, the independent variables consisted of CEO tenure and CEO risk preferences. Profitability is also included in the study as a control variable. The family companies listed on IDX during 2016 to 2019 period are used as sample of this research. The data collection method used purposive sampling. The total sample that can be collected through this method is 70 samples with 280 observations. This study uses a panel data regression analysis model with a random effect model estimation model. The results obtained through the regression test indicate that the tenure and risk preferences of the CEO have an effect toward tax aggressiveness.
PENGARUH KUALITAS AUDIT, KOMPENSASI RUGI FISKAL, DAN PERTUMBUHAN ASET TERHADAP TAX AVOIDANCE Siti Zulfatin Nihayah; Rachmawati Meita Oktaviani
Jurnal GeoEkonomi Vol. 13 No. 1 (2022)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (681.894 KB) | DOI: 10.36277/geoekonomi.v13i1.180

Abstract

This study was made with the aim of knowing the effect of audit quality, fiscal loss compensation, and asset growth on tax avoidance. What is analyzed is the mining sector with 12 samples of mining companies listed on the Indonesia Stock Exchange in the 2016 to 2020 period, using the purposive sampling method, obtained as many as 60 samples after outlier data. The data source used is secondary data which can be obtained officially on the Indonesia Stock Exchange www.idx.co.id. Data analysis uses panel data regression with E-views 12 software. The results of this study indicate that audit quality has no significant effect on tax avoidance, Fiscal loss compensation has a significant positive effect on tax avoidance, and asset growth has a significant negative effect on tax avoidance.
PENGARUH LEVERAGE, CAPITAL INTENSITY, KOMISARIS INDEPENDEN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE Sevi Lestya Dewi; Rachmawati Meita Oktaviani
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 4 No 2 (2021): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2021
Publisher : Magister Akuntansi Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v4i2.122

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh leverage, capital intensity, komisaris independen, dan kepemilikan institusional terhadap tax avoidance. Penelitian ini termasuk penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari laporan tahunan perusahaan. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2020. Sebanyak 75 sampel dipilih dengan metode purposive sampling, dan dianalisis menggunakan regresi data panel. Hasil penelitian menunjukkan bahwa komisaris independen berpengaruh signifikan negatif terhadap tax avoidance, sedangkan leverage, capital intensity, dan kepemilikan institusional tidak berpengaruh signifikan terhadap tax avoidance. Hasil penelitian mengimplikasikan peran pengawasan dan monitoring dalam menerapkan perencanaan pajak perusahaan yang optimal untuk menurunkan tingkat tax avoidance.
Transfer Pricing dari Perspektif Perencanaan Pajak, Tunneling Incentives, dan Aset Tidak Berwujud Sartika Wulandari; Rachmawati Meita Oktaviani; Widhian Hardiyanti
Wahana Riset Akuntansi Vol 9, No 2 (2021)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v9i2.113208

Abstract

Transactions with related parties are often used by companies to conduct transfer pricing. This study purpose to provide empirical evidence regarding the effect of tax planning, tunnelingsincentives and intangible assets on transfer pricing, either simultaneously or partially. The object of this research is manufacturing companies listed on the Indonesia Stock Exchanges in 2016-2019. The population in this study are manufacturing companies listed on the Indonesian Stock Exchanges for the period 2016-2019. By using purposive sampling technique data obtained 96 companies. Data analysis technique using Eviews. The results show that tax planning and tunneling incentives have an effect on transfer pricing, while intangible assets have no effect on transfer pricing. The results of this study are expected to provide input for future research on transfer pricing. Further research can use other variables such as KAP specialization, percentage of independent commissioners, or proxies to measure other intangible assets, such as research and development costs. For transfer pricing, you can use other proxies, for example by using an index. Keywords: Transfer Pricing; Tax Planning; Tunneling Incentives; Intangible Assets.
DETERMINAN KEBIJAKAN HUTANG (DALAM AGENCY THEORY DAN PECKING ORDER THEORY) Pancawati Hardiningsih; Rachmawati Meita Oktaviani
Dinamika Akuntansi Keuangan dan Perbankan Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Mei 2012
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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

Abstract

The aims of this study is to analyze the impact of the variables free cash flow, Profitability,Growth, Tangibility, Retained Earning and Managerial Ownership on debt. Research usingpurposive sampling method for taking samples. Data obtained on the basis of the publication ofIndonesian Capital Market Directory (ICMD), Samples of this research is manufacturing firmwhich listed in Indonesian Stock Exchange during 2007-2011. This research obtained 135 samplesof manufacturing firms. Analysis technique used is multiple regression analysis. Based on the teststatistic F indicates that the model is fit because has a significance value less than 5% of Alphavalue. The Result of analisys show that the four independent variables have significant influenceto DER and other independence variables have no significant influence to DER. Profitability hassignificant positive influence toward debt, growth has significant negative influence toward debt,tangibility has significant positive influence toward debt, retained earning has significant negativeinfluence toward debt, but free cash flow and managerial ownership have no significant influencetoward debt.Key Words :Determinant, Agency Theory, Pecking Order Theory, Debt Policy,
Co-Authors 10.05.52.0121 Erdi Adyatma, 10.05.52.0121 10.05.52.0180 Nikoriski 11.05.52.0005 Imam Thobroni, 11.05.52.0005 11.05.52.0027 Faisal Riza 11.05.52.0096 Saligna Dian Pratiwi 11.05.52.0200 Sheila Adelina, 11.05.52.0200 12.05.52.0193 Riska Febriana Ramadani, 12.05.52.0193 12.05.52.0204 Siti Nurhidayati, 12.05.52.0204 Anggun Pertiwi Anita Yulinar, 14.05.52.0208 Anita Yulinar, 14.05.52.0208 Ayu Widiastutik Bella Fadhilah Chusaeni, 12.05.52.0150 Bella Fadhilah Chusaeni, 12.05.52.0150 Caecilia Srimindarti Ceacilia Srimindarti Deny Tristianto Deny Tristianto, 12.05.52.110 Deny Tristianto, 12.05.52.110 Dewi, Ari Ani Kusuma Diani, Elya Zulfa Dwi Suci Rahma Danti Eka Ridho Nur Rochmah Ellisa Rizma Iswara Erdi Adyatma Evita Okta Ristina, 14.05.52.0220 Evita Okta Ristina, 14.05.52.0220 Hardiyanti, Widhian Inayatus Sholekah, Fina Ita Purnawati, 13.05.52.0151 Jaeni Jaeni Jannah, Afifatul Jimmy Evaldo Prakasa Kezia Kurniawati Tjandrapurnama Kukrit Wicaksono Lisiantara, Gregorius Anggana Maftukhah, 14.05.52.0225 Maharriffyan Maharriffyan Moch Ali Munawar, 13.05.52.0216 Moch Ali Munawar, 13.05.52.0216 Natasya Hariyanto Niken Sari, 15.05.52.0198 Nishfil Ayu Amaliya, 13.05.52.0055 Nishfil Ayu Amaliya, 13.05.52.0055 Nona Rachmania Rospitasari Noorjannah Vira Astuti Nur Lita, 13.05.52.0034 Nur Lita, 13.05.52.0034 Pancawati Hardiningsih Paramita Rari Gunita Poerwati, Rr Tjahjaning Poerwati, Rr Tjahjaning Popy Purnamasari Pratiwi, Yayang Eka Putri Ramawati, 15.05.52.0090 Rahma Danti, Dwi Suci Resza Dian Handayani Ronald Wahono, 15.05.52.0146 Rospitasari, Nona Rachmania Rr. Tjahjaning Poerwati Sartika Wulandari Sevi Lestya Dewi Sheila Adellina Siti Zulfatin Nihayah Srimindari, Ceacilia Sunarto Sunarto Sunarto Sunarto Sunarto Sunarto Tesa Anggraeni Tjahjaning Poerwati Yayang Eka Pratiwi Yenita Novi Susanti, 13.05.52.0069 Yenita Novi Susanti, 13.05.52.0069 Yulinar, Anita Yustika Maulidya Fatah