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All Journal AKRUAL: Jurnal Akuntansi JURNAL INTEGRASI JOURNAL OF APPLIED ACCOUNTING AND TAXATION JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Ely Kartikaningdyah
Politeknik Negeri Batam
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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PENGARUH CORPORATE SOCIAL RESPONSIBILTY TERHADAP KINERJA KEUANGAN PERUSAHAAN Jeanet Christanty Evans; Ely Kartikaningdyah
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 1 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (565.985 KB) | DOI: 10.30871/jama.v1i1.1237

Abstract

Tulisan ilmiah ini membahas pengaruh Corporate Social Responsibility (CSR) dan kinerja keuangan perusahaan non-finansial di Indonesia atas dasar teori stakeholder. Peneliti telah memilih konteks Indonesia sebagai salah satu negara berkembang di dunia dan telah mengalami banyak perubahan selama periode waktu yang singkat dalam hal perubahan ekonomi, lingkungan dan sosial. Purposive sampling digunakan untuk mengumpulkan data berhubungan dengan CSR dan kinerja keuangan kemudian dianalisis menggunakan regresi dan menghasilkan mix result. Penelitian ini memberikan kontribusi pada literatur akuntansi dengan memberikan bukti di Indonesia dapat dilihat bahwa tingkat CSR dalam laporan tahunan berpengaruh terhadap kinerja keuangan atas dasar teori stakeholder.
Analisis Indeks Kepuasan Masyarakat Terhadap Pelayanan Publik Pada BP2T Kota Tanjungpinang Ely Kartikaningdyah
JURNAL INTEGRASI Vol 4 No 2 (2012): Jurnal Integrasi - Oktober 2012
Publisher : Politeknik Negeri Batam

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Abstract

Public service is carried out by government officials in various service sectors related to meeting the needs of civil rights and basic needs are felt not in accordance with the demands and expectations of society. This can be known among others from the number of complaints, the complaints submitted by the public through the media or directly to the service unit, both related to systems and procedures are still cumbersome, not transparent, less informative, less accommodating and less consistent so it does not guarantee certainty (legal, time and cost) as well as the persistence of the practice of unauthorized charges. It needs to do an assessment of public service to the public using the service. This research uses descriptive quantitative research with a sample of 150 respondents respondents were users of public services in Integrated Permitting Services Agency (BP2T) Tanjungpinang. The purpose of this study to determine how the index of people's satisfaction with public services to the users of the service. Data analysis techniques using the Community Satisfaction Index (HPI) is calculated using the weighted average value of each element of the service by making MenPan Number 63/KEP / M.PAN/7/2003 results showed that overall satisfaction index of the community will Tanjungpinang BP2T service can be said in good condition, and still must be improved because there are some indicators that show the performance indices are not good. Of the 14 indicators studied there were 12 indicators in the category of good service (service procedures, conditions of service, clarity of service officers, discipline officers, officer liability, the ability of service personnel, ministry of justice obtain, politeness and friendliness of staff, the reasonableness of service charges, the charge service and environmental comfort and safety of the environment and capable of satisfactory use of services) while the two other indicators are not included in either category (speed and certainty attendant service schedule).
Digital Tax Administration Reform and Tax Compliance in Transfer Pricing: - Ely Kartikaningdyah; Putu Dian Pradnyanitasari
AKRUAL: JURNAL AKUNTANSI Vol 17 No 2 (2026): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n2.p203-216

Abstract

Background: Global economic integration has driven the expansion of multinational corporations and increased the intensity of transactions between cross-border affiliates. In this context, transfer pricing has become a common mechanism for determining internal transaction prices. Although legal, this practice is often associated with profit shifting that can reduce the tax base in the country where the economic activity takes place, thus posing challenges for tax authorities, particularly in developing countries with limited oversight capacity and the complexity of cross-jurisdictional transactions. Purpose: This research seeks to examine how digital tax administration reforms, the integrity of tax consultants, tax socialization efforts, taxpayer awareness, and understanding of tax regulations influence the compliance of multinational corporations in transfer pricing, while also taking into account the moderating impact of tax sanctions. Method: The study usessan explanatory sequentialmmixed methods approach, combining qualitative and quantitative analysis. The qualitative stage was conducted through interviews with tax authorities, tax consultants, and corporate practitioners to validate the research constructs. The quantitative stage was conducted through a survey of 250 respondents from multinational companies in Indonesian industrial areas, analyzed using SEM-PLS. Result: The results show that taxpayer awareness and tax understanding have a positive and significant effect on taxpayer compliance with transfer pricing. In contrast, digital tax administration reform, tax consultant integrity, and tax socialization were insignificant. Tax sanctions were found to enhance the effect of taxpayer awareness and comprehension on compliance. Conclusion: The novelty of this research lies in the development of a tax compliance model that integrates digital administration reform, taxpayer behavioral factors, and law enforcement mechanisms. The findings indicate that taxpayer behavior and the effectiveness of sanctions play a more dominant role than administrative reform in encouraging tax compliance in the transfer pricing activities of multinational companies in developing countries.
Co-Authors Agustina Agustina Barcha Handal Sakti Dudi Aditya Dwi Lestari Fatimah Rima Ramadhani Jeanet Christanty Evans Putu Dian Pradnyanitasari R. Qinanti Nuzurawan Randa Okta Surya Resty Natalia Putri Siska Octaviani Titin Sumarni