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All Journal Jurnal Akuntansi dan Perpajakan MODUS-Jurnal Ekonomi dan Bisnis Jurnal Akuntansi dan Pajak SINERGI: Jurnal Ilmiah Ilmu Manajemen Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business JEMMA | Journal of Economic, Management and Accounting Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Journal of Management and Bussines (JOMB) Jurnal Pendidikan Dasar dan Sosial Humaniora Tamansiswa International Journal in Education and Science (TIJES) IMPACTS: International Journal of Empowerment and Community Services

Sri Lestari Yuli Prastyatini

Universitas Sarjanawiyata Tamansiswa

Author-ID : 3292865

Religion Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Neuroscience Social Sciences Other

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Pengaruh Tax Avoidance, Kepemilikan Manajerial dan Kualitas Audit Terhadap Cost Of Debt: Erlin Indria Safitri; Sri Lestari Yuli Prastyatini
Reslaj : Religion Education Social Laa Roiba Journal Vol 4 No 6 (2022): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Penelitian ini bertujuan untuk membuktikan apakah tax avoidance, kepemilikan manajerial dan kualitas audit secara parsial berpengaruh terhadap cost of debt Perusahaan Farmasi Di Bursa Efek Indonesia Periode 2016-2020.Untuk membuktikan apakah tax avoidance, kepemilikan manajerial dan kualitas audit secara simultan berpengaruh terhadap cost of debt Perusahaan Farmasi Di Bursa Efek Indonesia Periode 2016-2020. Populasi yang digunakan dalam penelitian ini adalah perusahaan Farmasi yang terdaftar pada Bursa Efek Indonesia (BEI) dari tahun 2016 sampai dengan tahun 2020 yang memiliki laporan keuangan yang lengkap dan dipublikasikan. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Teknik Pengambilan Sampel Purposive Sampling. Pengumpulan data pada penelitian ini menggunakan metode dokumentasi. Teknik analisis yang digunakan adalah regresi linier berganda dengan taraf signifikansi 5%. Hasil dalam penelitian ini menunjukkan Tax Avoidance berpengaruh positif terhadap Cost Of Debt.Kepemilikan Manajerial secaraparsial mempunyai pengaruh positif dan signifikan terhadapCost Of Debt. Kualitas Audit secaraparsial tidak berpengaruh terhadapCost Of Debt. Tax Avoidance, Kepemilikan Manajerial dan Kualitas Audit berpengaruh simultan terhadap Cost Of Debt.

Pengaruh Perencanaan Pajak, Struktur Modal, Komisaris Independen Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Made Deva Yuliana; Sri Lestari Yuli Prastyatini
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 4 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

This observation aims to examine the effect of tax planning, capital structure, and independent commissioners on tax avoidance with firm size as a moderating variable. The sample used in this observation is BUMN agencies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The dependent variable of tax avoidance is measured by the cash effective tax rate (CETR). The independent variable of tax planning is measured by the effective tax rate (ETR), capital structure is measured by DER, and independent commissioners are measured by IC. The moderating variable is measured by size. This observation uses a purposive sampling method in sampling. Using multiple regression data analysis techniques, this observation states that tax planning has no effect on tax avoidance. While the capital structure and independent commissioners have a significant influence on tax avoidance. In addition, tax measures cannot strengthen the relationship between tax planning and tax avoidance. Capital structure and independent commissioners can be moderated by agency size. Keywords: Tax Planning, Capital Structure, Independent Commissioner, Tax Avoidance and Company Size

Pengaruh Tax Avoidance, Kepemilikan Manajerial dan Kualitas Audit terhadap Cost of Debt: Studi Kasus di Perusahaan Farmasi yang Listing di BEI Tahun 2016-2020 Sri Lestari Yuli Prastyatini; Erlin Indria Safitri
Reslaj : Religion Education Social Laa Roiba Journal Vol 4 No 5 (2022): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

This study aims to prove whether tax avoidance, managerial ownership, audit quality partially affect the cost of debt of pharmaceutical companies on the Indonesia Stock Exchange for the 2016-2020 period. To prove whether tax avoidance, managerial ownership and audit quality simultaneously affect the cost of debt Pharmaceutical Companies on the Indonesia Stock Exchange 2016-2020 Period. The population used in this study are pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020 which have complete and published financial reports. The type of data used in this research is secondary data. Purposive Sampling Sampling Technique,. Collecting data in this study using the method of documentation. The analysis technique used is multiple linear regression with a significance level of 5%. The results in this study indicate that Tax Avoidance has a positive effect on the Cost Of Debt. Managerial Ownership partially has a positive and significant effect on the Cost Of Debt. Audit quality partially has no effect on the Cost Of Debt. Tax Avoidance, Managerial Ownership and Audit Quality have a simultaneous effect on the Cost Of Debt. Keywords: Tax Avoidance, Managerial Ownership, Audit Quality and Cost of Debt

PENGARUH BUDAYA BISNIS MASYARAKAT DAN LITERASI KEUANGAN TERHADAP MINAT BERWIRAUSAHA MASYARAKAT DI KOTA YOGYAKARTA Fredericha Seran; Sri Lestari Yuli Prastyatini
Jurnal Pendidikan Dasar dan Sosial Humaniora Vol. 1 No. 8: Juni 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1167.367 KB)

The purpose of this study was to determine the effect of Community Business Culture (XI), Financial Literacy (X2), Social Media Development (X3), and Entrepreneurial Creativity (X4) on Entrepreneurial Interest (Y) in Yogyakarta City. This type of research is quantitative research. The population in this study are people who are entrepreneurs in the city of Yogyakarta with a sample of 40 people. The data collection technique used is a survey method using a questionnaire. Then the data is processed using SPSS IBM Version 25, the data analysis techniques used are data analysis test, data quality test, classical assumption test, multiple regression test, t test, f test and coefficient of determination. Based on the results of this study, Community Business Culture has a positive and significant effect on the interest in Entrepreneurship. This is evidenced by the t-count value of 2.651 and a significance value of 0.012 <0.05. Financial Literacy has a positive and significant effect on interest in entrepreneurship, this is evidenced by the t-count value of 3.142 and a significant value indicated by 0.003 <0.05. The development of social media has a positive and significant effect on interest in entrepreneurship, this is evidenced by the t-count value of 2.473 and a significant value indicated by 0.018 <0.05. Entrepreneurial creativity has a positive and significant effect on interest in entrepreneurship, this is evidenced by the t-count value of 2.636 and a significant value indicated by 0.012 <0.05..

Adjusting the Course Structure for Facilitating the MBKM Program Victa Sari Dwi; Adhi Kusuma; Sri Lestari Yuli Prastyatini; Indra Kurniawan; Kewwalee Kumyai
TAMANSISWA INTERNATIONAL JOURNAL IN EDUCATION AND SCIENCE Vol 3 No 2 (2022): April 2022
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/tijes.v3i2.12793

The current case study was to analyze the course credit conversion of MBKM experienced by 40 university students who join the student exchange and pre-teacher service. Through the individual interviews among the participants, the study found that there were several reasons why they join the MBKM programs. However, started from the piloting program of both MBKM, the credit conversion has still become the main problem not only among students, but also the university. The discussion was brought under the scope of the structure of the spreading of course unit throughout the semesters. The study suggests that the courses should be redesigned by placing the main course at the beginning of the course: semester one to three, and the last semester. Whereas, the semesters depicted to MBKM were on semester five to seven. It means that the converted course units were on semester five to seven as well.

Pengaruh Capital Intensity, Kepemilikan Institusional dan Ukuran Perusahaan terhadap Agresivitas Pajak Sri Lestari Yuli Prastyatini; May Yesti Trivita
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 3 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Tax aggressiveness is tax planning that occurs due to differences in interests between countries where taxes are the main source of income for the interests and prosperity of the country. Still, taxes are a burden for companies that can reduce company profits. This study was conducted to test the effect of Capital Intensity (CI), Institutional Ownership (KI), and Firm Size (UK) on Tax Aggressiveness. The data used are secondary data derived from the financial statements and annual reports of mining companies listed on the Indonesia Stock Exchange. The population in this study are mining sector companies listed on the Indonesia Stock Exchange from 2016 to 2020. The sampling technique used is a purposive sampling technique with a year of observation for 5 years. The data analysis method used in this research is multiple linear regression analysis. Data were analyzed using IMB SPSS version 25. The results showed that capital intensity did not positively affect tax aggressiveness, and institutional ownership did not negatively affect tax aggressiveness. In contrast, the company's size positively affects tax aggressiveness. Keywords: Tax Aggressiveness, Capital Intensity, Institutional Ownership, Firm Size

Effect of Leverage, Inventory Intensity, Fixed Asset Intensity, and Political Connections on Tax Aggressiveness (Empirical Study of Multinational Companies Listing on The Indonesia Stock Exchange 2017-2021) Inggrit Dewi Sartika; Sri Lestari Yuli Prastyatini
Sinergi : Jurnal Ilmiah Ilmu Manajemen Vol. 13 No. 1 (2023)
Publisher : Economic and Bussiness Faculty, Dr Soetomo University

This study aims to prove empirically thst leverage, inventory intensity, fixed asset intensity, and political connections have an effect on tax aggressiveness. The population of this study are multinational companies listed on the Indonesia Stock Exchange between 2017 and 2021. This survey relied on quantitative research and a variety of secondary data sources. In the population, there are 85 businesses. The sampling technique is 25 companies x 5 years = 125 financial report data from companies. In this case, the analytical method used is multiple linear regression analysis. Testing outcomes of the multiple linear regression coefficients show that Leverage does not affect tax aggressiveness. Inventory intensity influences tax aggressiveness positively. The power of fixed assets has a positive effect on tax aggressiveness. The political connections have no bearing on tax evasion. Keywords: Leverage, inventory intensity, fixed asset intensity, political connections, tax aggressiveness.

Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Financial Distress Sri Lestari Yuli Prastyatini; Elen Novikasari
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.810

This study aims to determine the effect of profitability and company size on financial distress in cosmetics and household goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2021. The method used in this study is a quantitative method with secondary data sources. The samples in this study were 6 cosmetics and household goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2021 with a total of 34 annual reports. The sampling technique used purposive sampling technique. Data analysis used multiple linear regression analysis and classical assumption test. The results showed that profitability had a positive effect on financial distress with a significant value of 0,000 < 0,05. Company size has a positive effect on financial distress with a significant value of 0,001 < 0,05.

PENGARUH TINGKAT HUTANG, KOMITE AUDIT, DAN INTENSITAS PERSEDIAAN TERHADAP MANAJEMEN PAJAK Sri Lestari Yuli Prastyatini
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): 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.v6i2.5819

Penelitian ini bertujuan untuk mengetahui variabel tingkat hutang, komite audit dan intensitas persediaan berpengaruh terhadap manajemen pajak. Penelitian ini bersifat kuantitaif dengan data sekunder yang diperoleh dari perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Populasi yang dijadikan objek pada penelitian ini sebanyak 76 perusahaan. Dari populasi tersebut ditentukan sampel dengan metode purposive sampling berdasarkan kriteria yang digunakan diperoleh sebanyak 144 sampel. Hasil yang diperoleh menunjukan bahwa variabel independent tingkat hutang dan komite audit tidak berpengaruh terhadap manajemen pajak, sedangkan intensitas persediaan berpengaruh terhadap manajemen pajak. Kontribusi Penelitian tingkat hutang menggunakan rasio hutang, komite audit menggunakan jumlah anggota komite audit, intensitas persediaan menggunakan persediaan dan total seluruh aset. Penelitian ini juga memberikan informasi kepada para pementing perusahaan dan investor untuk memperhatikan manajemen keuangan perusahaan dalam mengelola laporan keuangan. Kata kunci: Tingkat Hutang, Komite Audit, Intensitas Persediaan, Manajemen Pajak.

Pengaruh Tingkat Penghasilan, Sanksi Denda, NJOP Dan SPPT Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan Sri Lestari Yuli Prastyatini; Adia Adi Prabowo; Rizza Abdilanisa
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): 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.v6i2.5976

This study's objective was to investigate the nature of the connection that exists between taxpayer compliance with land and building taxes and demographic factors such income, monetary penalties, NJOP, and SPPT. The sole kind of data that was employed in this investigation was primary data. The population included in this survey is comprised of Candirejo Village inhabitants who have paid land and building taxes. 120 people who lived in Candirejo Village and were obligated to pay land and building taxes made up the population. The procedure known as snowball sampling is used to choose samples. In order to examine the data, multiple linear regression is used. Both income and taxpayer compliance were determined to have a significant value of 0.836, and this value was observed for land and buildings. So, taking into consideration the t values of 2.899, 2.696, and 2.977 respectively, it is possible that NJOP and SPPT have a positive impact on taxpayer compliance with land and building taxes by way of the variable fine sanctions. Keywords: Income Level, Fine Sanctions, NJOP, SPPT, Land and Building Taxpayer Compliance.

Co-Authors Adhi Kusuma Adia Adi Prabowo Alfian Aji Pratama Ananda Olivia Rosalina Arum Puspita Devi Triani Elen Novikasari Enggar Kartika Cahyaning Erlin Indria Safitri Erlin Indria Safitri Fredericha Seran Indra Kurniawan Inggrit Dewi Sartika Kewwalee Kumyai Latifah Nur Mufidatunnisa Made Deva Yuliana Maulidda Aris Mutia May Yesti Trivita Reni Listyawati Rizza Abdilanisa Umi Wahidah Uum Helmina Chaerunisak Victa Sari Dwi Weky Mandala Utama Putra Wilis Rahmawati Yhoga Heru Pratama Yunita Adi Nabela

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