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All Journal Media Ilmu Keolahragaan Indonesia MIIPS Kesmas Indonesia: Jurnal Ilmiah Kesehatan Masyarakat ANNALES BOGORIENSES Surya Edunomics TEGAR: Journal of Teaching Physical Education in Elementary School Jurnal Menssana Jurnal Ilmiah Edunomika (JIE) Wacana Publik Jurnal Akuntansi JPPS (Jurnal Penelitian Pendidikan Sains) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Kepelatihan Olahraga Jurnal Paradigma Akuntansi Sepakbola Makara Journal of Science Jurnal Sosialita: Jurnal Kajian Sosial dan Pendidikan Kesmas: Jurnal Kesehatan Masyarakat Nasional (National Public Health Journal) Annales Bogorienses
Ngadiman Ngadiman
Dosen Pendidikan Ekonomi FKIP Universitas Sebelas Maret
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Journal : Jurnal Akuntansi

 1 
PENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2010-2012 Ngadiman, Ngadiman; Puspitasari, Christiany
Jurnal Akuntansi Vol 18, No 3 (2014): September 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.816 KB) | DOI: 10.24912/ja.v18i3.273

Abstract

The purpose of this study is to obtain empirical evidence about the effects ofleverage, institutional ownership,and firm size on tax avoidance of the manufacturing companies listed on the Indonesian Stock Exchange from 2010-2012. Tax avoidance is a dependent variable, while leverage, institutional ownership, and firm size are independent variables. The data used are secondary data and sample of 170 financial statements of listed companies on the Indonesian Stock Exchange from 2010-2012. This research used non-random sampling. The sampling used purposive sampling and the data were analyzed by using multiple linear regression analysis. Data were analyzed using SPSS software 21 version. The result of the research showed that leverage has no significant effects on tax avoidance, while institutional ownership and firm risk have significant effects on tax avoidance. To get better research results, further researches may add other variables that have major impact probabilities, use companies other than manufacturing, and extend the period of study.
Pengaruh metode penilaian persediaan, nilai persediaan, dan gross profit margin terhadap market value perusahaan yang terdaftar di bei tahun 2007-2009 Ngadiman, Ngadiman; Theresia, Florence
Jurnal Akuntansi Vol 15, No 2 (2011): May 2011
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v15i2.204

Abstract

The title of this research "The Correlation Analysis of Inventory Valuation Method Implementation, Inventory Value, and Gross Profit margin to Manufacture Companies Market Value Listed on Indonesia Stock Exchange'', which its objective is to provide the empirical evidences about the inventory valuation method implementation, inventory value, and gross profit margin to company's market value. The object of this research is the manufacture companies which are listed os Indonesia Stock Exchange on the period of 2007-2009. Research sample was selected by using the purposive sampling and obtained 45 sample companies which are consists of 8 companies which are implementing the average inventory method and 3 7 companies are implementing the FIFO inventory method. The hypothesis testing method used the multiple linear regression method.The result of this research shows that as collectively the inventory valuation method, inventory value, and gross profit margin significantly affected the market value. And as individually, the variable that significantly affects the market value is just inventory value while inventory valuation method and gross profit margin have no significant influence to the market value.
PENGARUH SUNSET POLICY, TAX AMNESTY, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris di Kantor Pelayanan Pajak Pratama Jakarta Kembangan) Ngadiman, Ngadiman; Huslin, Daniel
Jurnal Akuntansi Vol 19, No 2 (2015): May 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (156.249 KB) | DOI: 10.24912/ja.v19i2.96

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh sunset policy, tax amnesty, dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi yang melakukan kegiatan usaha dan pekerjaan bebas di KPP Pratama Jakarta Kembangan. Populasi dalam penelitian ini adalah seluruh Wajib Pajak yang terdaftar di KPP Pratama Jakarta Kembangan.Jumlah sampel dalam penelitian ini sebanyak 100 responden yang ada di wilayah Kembangan.Pengambilan sampel dilakukan dengan menggunakan Metode simple random sampling. Metode Analisis data yang digunakan dalam penelitian ini dengan menggunakan analisis regresi berganda, uji validitas, uji reliabilitas, uji asumsi klasik, koefisien determinasi (uji R2 ), uji regresi stimultan (Uji F), dan uji regresi parsial (uji t). Berdasarkan hasil penelitian analisis data yang diketahui bahwa sunset policy berpengaruh negatif dan tidak signifikan terhadap kepatuhan wajib pajak. Hasil uji t menunjukkan nilai t hitung -1,045 > t tabel 2,000 dengan nilai signifikansi (0,299) > 0,05 sehingga H1 ditolak. Tax amnesty berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Hasil uji t menunjukkan nilai t hitung 3,654 > t tabel 2,000 dengan nilai signifikansi (0,000) < 0,05 sehingga H2 diterima. Sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Hasil uji t menunjukkan nilai t hitung 3,221 > t tabel 2,000 dengan nilai signifikansi (0,002) < 0,05 sehingga H3 diterima. Variabel sunset policy, tax amnesty dan sanksi pajak dapat digunakan untuk menjelaskan kepatuhan wajib pajak sebesar 21,7%The purpose of this study was to analyze the effect of sunset policy, tax amnesty and tax penalties on tax compliance individual conducting business and work freely in STO Kembangan Jakarta. The population in this study are all registered taxpayer in KPP Pratama Jakarta Kembangan. The number of samples in this study were 100 respondents in Kembangan area. Sampling was done using simple random sampling method. Data analysis method used in this research is done by using multiple regression analysis, validity, reliability, classic assumption test, the coefficient of determination (R2 test), stimultan regression test (Test F), and partial regression test (t test). Based on the results of data analysis known that the sunset policy and no significant negative impact on tax compliance. T test results showed t value -1.045> t table 2.000 with a significance value (0.299)> 0.05 so that H1 is rejected. Tax amnesty positive and significant impact on tax compliance. T test results showed t value 3.654> t table 2.000 with a significance value (0.000) <0,05 so that H2 is accepted. Sanctions tax positive and significant impact on tax compliance. T test results showed t value 3.221> t table 2.000 with a significance value (0.002) <0,05 so H3 is received. Variable sunset policy, tax amnesty and tax penalties can be used to explain the tax compliance of 21,7%
PENGARUH EKSTENSIFIKASI PAJAK, INTENSIFIKASI PAJAK, KENAIKAN PTKP, DAN TAX HOLIDAY TERHADAP PENERIMAAN PAJAK ORANG PRIBADI DI JAKARTA BARAT Ngadiman, Ngadiman; Felicia, Felicia
Jurnal Akuntansi Vol 21, No 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.491 KB) | DOI: 10.24912/ja.v21i1.138

Abstract

The purpose of research is to determine the influence of tax extensification, tax intensification, non-taxable income increases, and tax holiday to individual tax income. This research was conducted to 100 individual taxpayers respondents in Jakarta Barat. This research uses multiple linear regression models to test the hypothesis. The result of this research shows that tax extensification, tax intensification and non-taxable income increases have significant influence to individual tax income. While tax holiday has no significant influence to individual tax income.
Pengaruh metode penilaian persediaan terhadap volatilitas return on asset, volatilitas cost of sale, dan volatilitas profit or loss pada perusahaan real estate dan properti yang tercatat di bursa efek indonesia periode 2007 – 2009 Ngadiman, Ngadiman; Santoso, Lydiawati
Jurnal Akuntansi Vol 17, No 1 (2013): January 2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v17i1.205

Abstract

The purpose of this study is to investigate the influence of inventory evaluation method toward ROA volatility, cost of sale volatility, and profit or loss volatility in publicly listed real estate and property companies in Indonesian Stock Exchange related to valuation method decision which more describes current cost. This study uses data from 34 samples during year 2007 – 2009. It is an empirical study using regression model with dummy variable. Therefore, before conducting hypothesis testing, the classic assumption testing was done. Beside that, t-test was done and shows there is significant average difference of profit or loss volatility in company using average method and FIFO method. The results show that: Inventory valuation method has significant influence toward profit or loss volatility. But, inventory valuation method doesn’t have significant influence toward ROA and cost of sale volatility using 95% level of confidence. For further studies, it is expected to use longer observation period and other variables to minimize bias that might happen.
Co-Authors Agnes Fitria, Agnes Andini Sundowo Bayu Suko Wahono Budi Aji, Budi Budi, Didik Rilastiyo Digantara, Tegar Dita, Rey Elvida Napitu, Feronika Elviera Gamelia Ermawan Ermawan Fauzi Fauzi Febriani, Ayu Rizky Felicia Felicia Ferina, Gerhana Festiawan, Rifqi Galuh Widiyarti Gunawan, Dave Christopher Hidayat, Rohman Huslin, Daniel Indra Jati Kusuma Juan, Muhammad Rizki Rahman Pratama Kardono, Broto Sugeng Kasih, Venesia Khurrohman, Moch Fath Limbong, Viter Pernando Listiandi, Arfin Deri Muhammad Hanafi Nabila, Khoirunnissa Nia Marfungatun, Nia Nur Ulfah Panuwun Joko Nurcahyo Partomuan Simanjuntak Prabowo Prabowo Priscilla, Febe Puspitasari, Christiany Rahardja, Gracesya Devina Raharjo Raharjo Rojali, Wahyu Irfan Rosma, Hasdianti Rumella Simarmata, Rumella Saifur Rohman Sanjaya, Claudius Fredericko Santoso, Lydiawati Saudin Yuniarno Setiawan, Aldian Siswandari Siswandari, Siswandari Siti Harwanti Siti Isnijah Solly Aryza Sukirman Sukirman Tajul, Muhammad Theresia, Florence Wardah, Fariida Widhiantoro, Ridho Bayu Ying, Win