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All Journal JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Jurnal Proaksi Al-Kharaj: Journal of Islamic Economic and Business JCA (Jurnal Cendekia Akuntansi) Jurnal Riset Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Manajemen dan Akuntansi
Eni Srihastuti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PERAN PENGUSAHA PENGURUSAN JASA KEPABEANAN (PPJK) DALAM PROSEDUR KEGIATAN IMPOR DAN PENERAPAN PAJAK DALAM RANGKA IMPOR PADA PT. VALVE MANDIRI INDONESIA SURABAYA Anindya Kiara Aisyiya Situsmara; Sri Luayyi; Eni Srihastuti
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 3 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i2.11152

Abstract

Import activities have a vital role in maintaining the economic stability of a country because they directly affect the amount of foreign exchange. Import activities are also closely related to the customs process in the recipient country, which supports cooperation between countries in international trade and influences the expansion of the market for goods and services in a country. In carrying out import activities, there are procedures that must be followed to comply with applicable regulations and to prevent possible losses for importers and exporters. The purpose of this research is to find out the role of Customs Management Services Entrepreneurs (PPJK) in import activity procedures and the application of taxes in the context of imports. This research was conducted at PT. Valve Mandiri Indonesia using primary data. The data analysis technique used is qualitative data analysis. Based on the results of the analysis, it was found that the role of Customs Service Entrepreneurs in import activities for importers has a complementary relationship. Middle to upper scale importers who import regularly may not use the services of Customs Management Services Entrepreneurs because they already have their own Export-Import division.
PENGARUH FINANCIAL DISTRESS, BESARAN MODAL, DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI Shieren Novelinda; Ninik Anggraini; Eni Srihastuti
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/pktb8h49

Abstract

This study aims to analyze the effect of financial distress, capital size, and leverage on accounting conservatism in transportation sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period. This research uses a quantitative approach with multiple linear regression analysis. The data used are secondary data obtained from annual financial reports. The sample consists of 10 transportation companies selected using purposive sampling. The results show that financial distress has a significant negative effect on accounting conservatism, capital size has a significant positive effect, while leverage has no significant effect. Simultaneously, these variables have a significant effect on accounting conservatism with a contribution of 26.9%.
Pengaruh Leverage dan Profitabilitas terhadap Tax Avoidance dengan Transfer Pricing sebagai Variabel Moderasi Zoan Herlambang Saputra; Eni Srihastuti; Khasanah Sahara
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 4 (2025): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i4.1526

Abstract

The phenomenon of tax avoidance in Indonesia remains a significant issue, one of which is the case of PT. Adaro Energy Tbk, which practiced tax avoidance through transfer pricing to its subsidiary in Singapore, Coaltrade Service International, from 2009 to 2017. Based on this phenomenon, this study aims to analyze the effect of leverage and profitability on tax avoidance with transfer pricing as a moderating variable in coal subsector energy companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. This study uses descriptive analysis methods, classical assumption tests, Moderated Regression Analysis (MRA), and hypothesis testing with t-tests. The data processing tool used is SPSS version 23. The study population consisted of 45 companies, and through purposive sampling technique, 12 companies were obtained as samples with a three-year observation period, resulting in a total sample of 36 data. The results show that leverage has a positive effect on tax avoidance, while profitability has no effect on tax avoidance. Meanwhile, transfer pricing has a negative effect on tax avoidance. Interestingly, transfer pricing has been shown to strengthen the relationship between leverage and tax avoidance, as well as the relationship between profitability and tax avoidance. This finding confirms that "transfer pricing can be a significant moderating factor in corporate tax management strategies." Therefore, the results of this study contribute to understanding tax avoidance practices in the coal subsector for companies and regulators, as well as providing policy implications for tax regulations in Indonesia.
Apakah Green Accounting dan Corporate Governance Berperan dalam Meningkatkan Nilai Perusahaan: Bukti dari Indonesia Ananda Dea Putri Nuritami; Putri Awalina; Eni Srihastuti; Beby Hilda Agustin
Jurnal Proaksi Vol. 11 No. 3 (2024): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i3.6260

Abstract

Nilai perusahaan menjadi dasar dalam membangun kepercayaan masyarakat terhadap suatu perusahaan. Hal ini sesuai dengan pengelolaan yang optimal maka akan berdampak pada nilai perusahaan. Penelitian ini dilakukan untuk menyelediki lebih lanjut secara empiris apakah green accounting dan corporate governance dapat mempengaruhi nilai perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesaia tahun 2019-2023. Pemilihan sampel menggunakan metode purposive sampling yang menghasilkan 59 perusahaan yang layak untuk diamati dan diteliti. Penelitian ini merupakan penelitian kuantitatif yang dianalisis menggunakan program spss. Jenis data yang digunakan adalah data sekunder yang berasal dari laporan tahunan perusahaan. Hasil dari penelitian ini yakni green accounting, dewan direksi dan kepemilikan institusional berpengaruh terhadap nilai perusahaan, sedangkan dewan komisaris tidak berpengaruh terhadap nilai perusahaan.
Struktur Modal terhadap Pajak Penghasilan Badan Terutang : Studi Kasus pada Perusahaan Sektor Industri Barang Konsumsi di Bursa Efek Indonesia Tahun 2020-2024 Della Anggrahini Galuh Lestari; Ahmad Yani; Eni Srihastuti
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i2.3867

Abstract

Corporate Income Tax payable is an important component of state revenue which is influenced by the company's financial performance and capital structure. The debt-equity ratio has direct implications for taxable profits through the recognition of interest expense as a fiscal deduction. An analysis of financial ratios that reflect the capital structure is necessary to assess its effect on the amount of tax payable. This study examines the Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Long Term Debt to Asset Ratio (LDAR), and Long Term Debt to Equity Ratio (LDER) using secondary data from financial statements of consumer goods industry companies on the IDX for the 2020–2024 period. The quantitative approach was applied through multiple linear regression with the help of SPSS and purposive sampling techniques. The results of the partial test show that DAR and LDER have no effect on the Income Tax of the Payable Entity. On the other hand, DER and LDAR have been proven to have a significant effect on the Income Tax of the debtable Entity. Simultaneous testing showed that all variables together had a significant effect on taxes payable. These findings provide practical implications for management in optimizing capital structure policies to improve tax efficiency measurably. Theoretically, the results of this study strengthen the agency theory through the role of debt as a managerial discipline mechanism and support the signal theory that the capital structure is an indicator of information for external parties regarding the company's financial condition.
Tax Minimization sebagai Pemoderasi pada Pengaruh Exchange rate terhadap Transfer pricing Sofyan Hadi Febrianto; Eni Srihastuti; Dewi Wungkus Antasari
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.4337

Abstract

This study aims to analyze the effect of exchange rate on transfer pricing with tax minimization as a moderating variable. The research employs a quantitative approach using secondary data obtained from companies’ financial statements. The analytical methods include regression analysis and interaction testing to examine the moderating role. The results indicate that tax minimization does not strengthen the effect of exchange rate on transfer pricing, but instead weakens the relationship, leading to the rejection of the second hypothesis (H2). These findings suggest that companies tend to rely more on tax efficiency strategies rather than responding to exchange rate fluctuations in determining transfer pricing policies. This study implies that internal company factors play a more dominant role than external factors in influencing transfer pricing decisions.
Preparation and Comparison of Simple Tax Avoidance Scores Based on Profitability Ratio in Banking Companies in the LQ45 Index Bi Rirantri; Eni Srihastuti; Moch Wahyudi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9706

Abstract

This study aims to develop and implement a simple tax avoidance score based on the Effective Tax Rate (ETR) and illustrate its relationship to profitability ratios in banking companies listed in the LQ45 Index for the 2020-2024 period. The study uses a descriptive and comparative quantitative approach using financial statement data. The results show that banks with relatively high profitability tend to have high and stable tax avoidance scores. The simple ETR-based score is effective for mapping tax avoidance patterns based on company profitability performance.
Co-Authors Agus Athori Ahmad Yani Ananda Dea Putri Nuritami Anindya Kiara Aisyiya Situsmara Beby Hilda Agustin Bi Rirantri Binti Kholifatul Rosidah Della Anggrahini Galuh Lestari Dewi Wungkus Antasari Dita Ayu Inka Natalia Eva Nur Vitasari Fanesa Eris Monica FAUZIYAH Ira Yusmita Yulanda Kasih Rahayu Khasanah Sahara M Alfa Ni’am Miladiah Kusumaningarti Moch Wahyudi Netty Nasifa Aurasari Ninik Anggraini Putri Awalina Riko Cahyo Suntoro Safiara Aura Nadifatus Solikhah Satrio Agung Shieren Novelinda Sofyan Hadi Febrianto Sri Luayyi Zoan Herlambang Saputra