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All Journal TIJAB (The International Journal of Applied Business) Jurnal Akuntansi dan Ekonomi Bisnis EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat
Mienati Somya Lasmana
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Economics, Econometrics & Finance Education Other

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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 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.
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 HAMIDAH Heru Tjaraka I Made Narsa Murdiyati Dewi Mustikasari, Elia Okta Shindu Hartadinata Permatasari, Yani Soemarsono, Prinintha Nanda Wiwiek Dianawati YUNITA PURWA WARDHANI