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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) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Rachmawati Meita Oktaviani
Universitas Stikubank
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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ANALISA PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK Rospitasari, Nona Rachmania; Oktaviani, Rachmawati Meita

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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1714

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa pengaruh komisaris independen, komite audit dan kualitas audit terhadap penghindaran pajak yang terjadi di dalam perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia 2017-2020. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan total sampel yang didapatkan sebanyak 16 perusahaan dalam jangka waktu 4 tahun sehingga diperoleh 64 sampel setelah dilakukan eliminasi berdasarkan kriteria yang sudah ditentukan. Analisa penelitian ini yaitu menggunakan analisis data panel menggunakan software Eviews 9. Hasil dari pengujian analisis menunjukkan bahwa secara parsial komisaris independen dan kualitas audit tidak berpengaruh terhadap penghindaran pajak, sedangkan komite audit berpengaruh positif terhadap penghindaran pajak.
PENGARUH PROFITABILITAS, SALES GROWTH DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK Inayatus Sholekah, Fina; Oktaviani, Rachmawati Meita
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1366.508 KB) | DOI: 10.31955/mea.v6i2.2171

Abstract

Penghindaran pajak biasanya dilakukan dengan susunan transaksi komplek yang dirancang dengan sistematis dan hanya dapat dilakukani olehi perusahaan besar. Penelitiani inii memilikii tujuani untuki menguji pengaruhi profitabilitas, sales growth, dan leverage terhadapi penghindarani pajaki pada prusahaan manufakturi subi sektor industrii barangi konsumsii yangi terdaftari di Bursa Efek Indonesia (BEI) tahuni 2017-2020. Penelitiani inii termasuk dalam penelitiani kuantitatifi dengan menggunakani data sekunderi dari laporani keuangani tahunani perusahaan. Total sampeli yangi digunakan adalah 28 perusahaani dengan data obvervasi yang diperoleh sebanyak 112. Pengambilan sampeli menggunakani tekniki purposivei samplingi dengan menggunakan analisisi data panel dan pengujian yangi dilakukan dengan bantuan softwarei Eviewsi 12. Hasil penelitiani menunjukkani bahwai pada ujii T mendapatkan hasil profitabilitas, dan leveragei berpengaruhi positifi signifikani terhadapi pnghindaran pajak. Namun untuk salesi growthi tidaki berpengaruhi terhadapi penghindran pajak. Hasili pengujiani juga dilakukan uji F dengan nilai probabilistict F-statsistic sebesari 0.004963. Hali ini menunjukkani bahwai profitabilitas, salesi growth, dan leveragei berpengaruhi signifikan terhadapi penghindarani pajak.
Pengaruh profitabilitas, capital intensity, dan leverage terhadap agresifitas pajak pada perusahaan perbankan yang terdaftar di BEI tahun 2016-2020 Dewi, Ari Ani Kusuma; Oktaviani, Rachmawati Meita
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (529.405 KB) | DOI: 10.32670/fairvalue.v4i12.2046

Abstract

This study aims to test whether profitability, capital intensity and liquidity have an effect on tax aggressiveness. This research is included in quantitative research, using secondary data in the form of annual reports or company financial statements. The objects in this study are banking companies listed on the Indonesia Stock Exchange for the 2016-2020 period, with the number of samples used as many as 26 companies. Sampling was carried out using a non-probability sampling purposive sampling method, with the criteria of 1) banking companies that were consistently listed on the IDX for the 2016-2020 period, 2) banking companies that presented financial statements in rupiah currency for the 2016-2020 period, 3) companies banking company banking that has a financial year ending on December 31 for the 2016-2020 period, 4) banking companies that are not at the break-even point or experiencing losses during the 2016-2020 period, 5) corporate banking that does not have an ETR value <0 or > 1. This study uses panel data regression analysis technique using Eviews 12. The results of this study indicate that the profitability variable has a significant negative effect on tax aggressiveness, the capital intensity variable has no significant effect on tax aggressiveness, and the leverage variable is not significant. effect on tax aggressiveness.
Tax Avoidance: Overview of Companies in Indonesia Oktaviani, Rachmawati Meita
Jurnal Keuangan dan Perbankan Vol 27, No 1 (2023): January 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v27i1.9028

Abstract

This study aims to examine and analyzed the effect of leverage and capital intensity on tax avoidance with independent commissioner and institutional ownership as moderating variables. The population in this study is the manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The techniques of determining the sample used was purposive sampling and obtained 75 samples. The analysis used is Panel Data Moderate Regression Analysis (MRA) using software eviews 9. The result of the analysis showed that leverage and capital intensity have no effect on tax avoidance. Independent commissioner does not moderate the effect of leverage on tax avoidance. Independent commissioner could enervate the moderate effect of capital intensity on tax avoidance. Institutional ownership is unable to moderated the effect of leverage and capital intensity on tax avoidance
PENGARUH LEVERAGE, INTENSITAS ASET TETAP, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK Eka Ridho Nur Rochmah; Rachmawati Meita Oktaviani
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 14 No. 2 (2021): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v14i2.573

Abstract

This study aims to determine the effect of leverage, fixed asset intensity, and firm size on tax aggressiveness. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sample of this research was taken using non-probability sampling method with purposive sampling technique and certain criteria. The method used in this research is panel data regression analysis. The results of this study indicate that leverage has a significant positive effect on tax aggressiveness, while the intensity of fixed assets has no effect on tax aggressiveness, and firm size has a significant positive effect on tax aggressiveness. The implications of the results of this study provide input to companies in making decisions to minimize the tax burden paid so that companies can be more aggressive towards taxes.
Praktik Transfer Pricing Perusahaan Sektor Manufaktur di Indonesia Sartika Wulandari; Rachmawati Meita Oktaviani
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i2.2091

Abstract

Transfer pricing is a policy used when setting the transfer price of a transaction, whether it involves goods, services, intangible assets, or financial transactions, and is often practiced in the industrial world. The practice of transfer pricing can be reflected in aspects of tax planning, bonus mechanisms, the valuation of intangible assets, and tunneling incentives. This study aims to examine whether tax planning, bonus mechanisms, the determination of intangible asset values, and tunneling incentives are variables that influence transfer pricing practices. The population in this study consists of 136 industries, and 80 samples were obtained from manufacturing companies listed on the Indonesia Stock Exchange for the period of 2018-2021. The sample selection was conducted using purposive sampling with the following criteria: 1) manufacturing companies listed on the Indonesia Stock Exchange during the period of 2018-2021, 2) companies that did not incur losses during the observation years, 3) companies that have special relationships in the form of sales transactions with related parties, and 4) companies that record intangible assets. This research uses panel data analysis techniques with the assistance of EViews 9 tools. The research results indicate that tax planning, intangible assets, and tunneling incentives have a significant positive effect on transfer pricing. Meanwhile, the mechanism of bonuses has a negative but insignificant effect on transfer pricing
Praktik Transfer Pricing Perusahaan Sektor Manufaktur di Indonesia Oktaviani, Rachmawati Meita; Wulandari, Sartika
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i2.2091

Abstract

Transfer pricing is a policy used when setting the transfer price of a transaction, whether it involves goods, services, intangible assets, or financial transactions, and is often practiced in the industrial world. The practice of transfer pricing can be reflected in aspects of tax planning, bonus mechanisms, the valuation of intangible assets, and tunneling incentives. This study aims to examine whether tax planning, bonus mechanisms, the determination of intangible asset values, and tunneling incentives are variables that influence transfer pricing practices. The population in this study consists of 136 industries, and 80 samples were obtained from manufacturing companies listed on the Indonesia Stock Exchange for the period of 2018-2021. The sample selection was conducted using purposive sampling with the following criteria: 1) manufacturing companies listed on the Indonesia Stock Exchange during the period of 2018-2021, 2) companies that did not incur losses during the observation years, 3) companies that have special relationships in the form of sales transactions with related parties, and 4) companies that record intangible assets. This research uses panel data analysis techniques with the assistance of EViews 9 tools. The research results indicate that tax planning, intangible assets, and tunneling incentives have a significant positive effect on transfer pricing. Meanwhile, the mechanism of bonuses has a negative but insignificant effect on transfer pricing
The THE INFLUENCE OF BOPO, ROA, LDR, AND FIXED ASSET INTENSITY ON TAX AGGRESSIVENESS IN BANKING COMPANIES Natasya Hariyanto; Sartika Wulandari; Rachmawati Meita Oktaviani
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 1 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i1.14190

Abstract

This research aims to examine the influence of BOPO, return on assets, loan to deposit ratio and fixed asset intensity on tax aggressiveness. The population in this research are banking sub-sector companies listed on the Indonesia Stock Exchange in 2019-2023. The number of samples in this research was 30 companies. The sampling technique uses a purposive sampling method. The research method used is quantitative with data sources in the form of secondary data. The data analysis method uses multiple linear regression analysis with SPSS version 22. The results of this research provide empirical evidence that partially the return on assets and loan to deposit ratio variables have an effect on tax aggressiveness. Meanwhile, the BOPO variables and fixed asset intensity have no effect on tax aggressiveness.
PENENTU KEPUASAN KERJA AUDITOR Srimindarti, Ceacilia; Poerwati, Rr. Tjahjaning; Hardiningsih, Pancawati; Lisiantara, Gregorius Anggana; Oktaviani, Rachmawati Meita
Dinamika Akuntansi Keuangan dan Perbankan Vol 14 No 1 (2025): Vol. 14 No. 1 2025
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v14i1.10251

Abstract

This study aims to examine the effect of role conflict and locus of control on auditors’ job satisfaction. The population in this study consists of auditors working at Public Accounting Firms in the city of Semarang. The respondents selected for this research are auditors who work at Public Accounting Firms in Semarang and have at least one year of work experience. Data collection was conducted using a convenience sampling technique through questionnaires. Multiple regression analysis was used as a tool for data analysis. The results of the study show that role conflict has a negative effect on job satisfaction, whereas locus of control has a positive effect on job satisfaction.
Determinants of Tax Avoidance: Evidance on Indonesian Financial Companies Wulandari, Sartika; Oktaviani, Rachmawati Meita; Jaeni, Jaeni
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2496

Abstract

Tax avoidance by companies is a risky strategy that aims to minimize corporate taxes on pre-tax profits. This study aims to provide empirical evidence regarding the effect of audit committees, independent commissioners, liquidity, leverage, company size, and profitability on tax avoidance and examine differences in tax avoidance before and during the COVID-19 pandemic. The population in this study was financial sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. Using a purposive sampling technique, data were obtained from 42 companies, so 168 observations were gained. The data analysis technique utilized EViews version 12. The results of this study demonstrated that while independent commissioners could suppress tax avoidance, another corporate governance proxy, i.e., the audit committee, did not affect tax avoidance. Furthermore, liquidity and firm size did not affect tax avoidance, whereas leverage and profitability positively affected tax avoidance. Before and during the COVID-19 pandemic, no difference between tax avoidance practices was visible.
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 Cahyani Nuswandari 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 Risma Namira Ivano 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 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