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All Journal Jurnal Akuntansi dan Perpajakan Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal Riset Terapan Akuntansi Al-Kharaj: Journal of Islamic Economic and Business Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JCA (Jurnal Cendekia Akuntansi) ASERSI : Jurnal Akuntansi Terapan dan Bisnis Gemilang: Jurnal Manajemen dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Manajemen dan Akuntansi JAS (Jurnal Akuntansi Syariah) Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntan Publik
Nur Rahmanti Ratih
Universitas Islam Kadiri
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PENGARUH TRANSFER PRICING DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI) Dina Meilisa Wati; Khasanah Sahara; Nur Rahmanti Ratih
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 4 (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.v15i4.11254

Abstract

This research aims to examine the influence transfer pricing And capital intensity to tax avoidance with good corporate governance (GCG) as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2022 period. The research methods used are descriptive statistical analysis, classical assumption testing, and hypothesis testing with the help of SPSS software. The research results show that transfer pricing has a positive but not significant influence on tax avoidance. Likewise with capital intensity which also showed a non-significant negative influence on tax avoidance. In addition, GCG is unable to moderate the relationship between transfer pricing, capital intensity to tax avoidance. In conclusion, although there is a positive influence, the influence given by transfer pricing And capital intensity to tax avoidance which is not significant, and GCG weakens the influence of the variable transfer pricing, And capital intensity to tax avoidance. Suggestions for the government, this research can be used as material for further evaluation, increasing compliance in paying taxes. For company management, this research can be used as a consideration to pay more attention to decisions related to tax avoidance practices. As well as suggestions for further research, it is recommended to add other variables that might influence tax avoidance, it is recommended to test other sectors such as services and finance, and use more sophisticated analytical methods.
Pengaruh Likuiditas, Leverage, Dan Pertumbuhan Pendapatan Terhadap Financial Distress Pada Perusahaan Entertaiment Korea Selatan Yang Terdaftar Di Bursa Efek Korea Selatan Vernanda, Elisa; Luayyi, Sri; Ratih, Nur Rahmanti
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 5: Juli 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i5.8976

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Likuiditas, leverage, dan pertumbuhan pendapatan terhadap financial distress pada perusahaan Entertainment Korea Selatan yang terdaftar di Bursa Efek Korea Selatan selama periode 2021-2023. Financial distress adalah situasi di mana perusahaan mengalami kesulitan dalam memenuhi kewajiban finansialnya, yang dapat berdampak negatif pada kelangsungan hidup perusahaan. Data yang digunakan dalam penelitian ini bersifat sekunder, yang diperoleh dari laporan keuangan perusahaan dan sumber lain yang relevan. Metode analisis yang digunakan adalah analisis regresi berganda untuk menguji hubungan antara variabel independen (likuiditas, leverage, dan pertumbuhan pendapatan) dan variabel dependen (financial distress). Hasil penelitian diharapkan dapat memberikan wawasan tentang faktor-faktor yang berkontribusi terhadap kondisi keuangan perusahaan dalam industri Entertainment, serta memberikan rekomendasi bagi manajemen perusahaan untuk mengelola risiko financial distress. Dengan menemukan hubungan signifikan antara variabel-variabel tersebut, penelitian ini tidak hanya berkontribusi pada literatur akademis, tetapi juga memberikan implikasi praktis bagi pemangku kepentingan di sektor industri Entertainment Korea Selatan.
ANALISIS FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT Yoga Putra Meyditiya; Fauziyah Fauziyah; Nur Rahmanti Ratih
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ymf86505

Abstract

This study aims to examine the influence of firm size, audit fees, audit tenure, audit committee, and auditor switching on the quality of audits. The research employs a quantitative method, using secondary data sourced from annual reports of companies in the transportation and logistics sector listed on the Indonesia Stock Exchange for the period of 2021–2023. The sample was selected using purposive sampling, resulting in 23 companies and yielding 69 observational data points. After eliminating one outlier, the final dataset comprised 68 observations. The results reveal that firm size, audit fees, audit tenure, and auditor switching do not significantly affect audit quality. However, the audit committee variable shows a significant impact on audit quality. Furthermore, collectively, all the independent variables is firm size, audit fees, audit tenure, audit committee, and auditor switching are found to influence audit quality.
The Impact of Tax Planning and Tax Avoidance on Firm Value with The Moderating Role of Tax Havens Safina Salwa Binti Sunarya; Nur Rahmanti Ratih; Dewi Wungkus Antasari
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4411

Abstract

This research examines the impact of tax planning and tax avoidance on firm value with the moderating role of tax havens. The method in this study uses quantitative. Research data comes from multinational companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023, with a population of all major sectors of companies listed on the IDX. The sample was determined using the purposive sampling method. This research uses quantitative methods with the main analysis including multiple regression to test the direct effect of independent variables on firm value, and Moderated Regression Analysis (MRA) to measure the moderating role of tax havens. The results of this study indicate that the relationship between tax planning has a positive effect on firm value, while tax planning and tax avoidance on firm value are not significant, either directly or with the moderation of tax havens.
Pengaruh Perencanaan Pajak, Aset Pajak Tangguhan dan Beban Pajak Tangguhan terhadap Manajemen Laba Selly Eka Nur Cahni; Nur Rahmanti Ratih; Muhammad Alfa Niam
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 2 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i3.1525

Abstract

This study focuses on examining the relationship between tax planning, deferred tax assets, and deferred tax liabilities on earnings management. The research method used is quantitative with a descriptive approach. The population of the study consists of manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange during the period 2022–2023. The sample comprises 47 company financial statements obtained through purposive sampling, with secondary data as the main source. Data analysis was conducted using multiple linear regression to determine the relationship between the variables under study: tax planning, deferred tax assets, deferred tax liabilities, and earnings management. The results indicate that tax planning and deferred tax liabilities significantly affect earnings management. This suggests that companies can use tax planning strategies to influence reported earnings and manage deferred tax liabilities to achieve desired managerial objectives, such as optimizing tax payments or adjusting earnings levels. However, deferred tax assets do not show a significant impact on earnings management, which may be due to other factors not observed in this study, such as internal company policies or different approaches to managing tax assets. Simultaneously, the findings confirm that all three variables have an impact on earnings management, contributing 10.3%. The remaining 89.7% of the impact comes from other factors not covered in the scope of this research, such as macroeconomic factors, government policies, or even the varying accounting practices of different companies. These findings provide valuable insights into how tax management influences earnings management and open opportunities for further research to better understand other variables that may affect corporate earnings management practices.
PENERAPAN PERENCANAAN PRODUKSI UNTUK MENINGKATKAN EFISIENSI DAN EFEKTIVITAS PRODUKSI DI ERA NEW NORMAL PADA HOME INDUSTRY AR BAKERY NGANJUK Nur Rahmanti Ratih; Hazzel Mellya Nanda; Putri Awalina
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 4 (2022): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1516.945 KB) | DOI: 10.56910/gemilang.v2i4.140

Abstract

Penelitian ini dilatar belakangi adanya permasalahan di home industry AR Bakery yang sempat tidak berproduksi selama pandemi Covid-19. Adanya kelonggaran aktivitas di era new normal membuat home industry AR Bakery memiliki strategi produksi baru dalam menghadapi lonjakan pembelian konsumen. Adanya permasalahan tersebut, peneliti bertujuan untuk mengetahui penerapan perencanaan produksi dalam meningkatkan efisiensi dan efektivitas produksi di era new normal pada Home industry AR Bakery Nganjuk. Penelitian ini menggunakan metode penelitian dengan pendekatan kuantitatif deskriptif dengan teknik pengumpulan data interview dan dokumenasi data penjualan selama periode 2021 akan dilakukan analisis perhitungan metode agregat dengan menggunakan level strategy, chase strategy dan mix strategy. Berdasarkan hasil analisis dan interpretasi dapat disimpulkan bahwa: metode agregat level strategy memiliki efisiensi tenaga kerja yang tetap, efisiensi biaya sebesar 34.2% efisiensi 0%, dan efektifitas 0,28%; chase strategy hire and layoff memiliki efisiensi biaya 50.2%, efisiensi waktu 0,49% dan efektivitas 0,28%; chase strategy subkontrak memiliki efisiensi tenaga kerja 20%, efisiensi biaya 45.3%,efesiensi waktu 20% dan efektifitas 0,22%; mix strategy overtime memiliki efisiensi biaya 40,2%, efisiensi waktu kurang dari 5.15% dan efektivitas 0,30% dan untuk mix strategy overtime dengan layoff memiliki efisiensi tenaga kerja 20%, efisiensi biaya 51.8%, efisiensi waktu 1.63% dan efektivitas 0.27%. Sehingga home industry AR Bakery dapat menerapkan perencanaan produksi metode agregat overtime dengan menggunakan 5 tenaga kerja dengan efektifitas biaya lebih rendah dan efektifitas produksi cukup.
PENGARUH SISTEM PEMBAYARAN E-MONEY TERHADAP TINGKAT EFEKTIVITAS DAN EFISIENSI PADA TEKNIS OPERASIONAL PEMBAYARAN PT. INDOMARCO PRISTAMA Cabang Kediri Pandu Fitra Ardana; Nur Rahmanti Ratih; Putri Awalina
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 3 (2022): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.178 KB) | DOI: 10.56910/gemilang.v2i3.211

Abstract

Sistem pembayaran secara elektronik bisa meningkat karena adanya peningkatan teknologi dan pergantian gaya dalam masyarakat. Hingga hari ini pengembangan alat pembayaran tanpa uang tunai mengalami peningkatan signifikan. Demi kepraktisan dalam bertransaksi, sekali tekan selesai dilakukan dengan menggunakan E-money, pada saat membeli barang tidak perlu menggunakan uang cash. Penelitian ini bertujuan melihat pengaruh pembayaran menggunakan E-money terhadap efektifitas serta efisiensi operasional pembayaran pada PT. Indomarco Pristama. Jenis Penelitian, penelitian deskriptif kuantitatif dengan maksud menganalisa, menjelaskan, dan menyimpulkan mengenai pengaruh sistem pembayaran e-money terhadap tingkat efektivitas dan efisiensi pada teknis operasional pembayaran. Teknik pengumpulan data adalah kuesioner pada pelanggan PT. Indomarco Pristama. Persamaan dengan penelitian terdahulu yang relevan adalah penggunaan obyek penelitian uang elektronik. Perbedaan dengan penelitian terdahulu dengan yang dilakukan peneliti adalah tanpa variabel kemudahan, promosi dan fitur layanan. Hasil penelitian memperlihatkan bahwa pembayaran E-money mempengaruhi terhadap efektivitas dan efisiensi operasional pembayaran. Hal tersebut dibuktikan dengan variabel pembayaran E-money memperoleh thitung sebesar 30,747 dengan nilai signifikansi sebesar 0,00, artinya < 0,05. Pada tabel summary diketahui juga bahwasanya pembayaran e-money mempengaruhi efektivitas dan efisiensi operasional pembayaran sebesar 90,5%. Hasil penelitian dibandingkan dengan penelitian terdahulu dengan hasil uang elektronik mempengaruhi efektivitas dan efisiensi pada teknis pembayaran.
The Role of Corporate Transparency in Moderating the Influence of Fixed Asset Intensity, Leverage, and Profitability on Tax Avoidance in Mining Companies Listed on the Indonesia Stock Exchange from 2020-2024 Dea Ananda Arfianti; Beby Hilda Agustin; Nur Rahmanti Ratih
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (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.v8i2.9797

Abstract

Tax avoidance is an important issue for companies in managing their finances, especially for companies in the mining sub-sector that have flexibility in tax planning. The purpose of this study is to analyze the effect of fixed asset intensity, leverage, and profitability on tax avoidance using the moderating variable of transparency in mining sub-sector companies listed on the Indonesia Stock Exchange from 2020 to 2024. The approach used by the researcher in this study is quantitative panel data regression analysis. The model selected for this study is the Random Effect Model (REM), which has undergone several tests, namely the Chow Test, Hausman Test, and Lagrange Multiplier (LM) Test. In this study, the researcher measures tax avoidance using the Effective Tax Rate (ETR), which reflects the actual tax burden borne by the company. The results show that fixed asset intensity does not affect tax avoidance. Meanwhile, leverage can positively affect tax avoidance, and profitability negatively affects tax avoidance. Tax avoidance can only be moderated by corporate transparency in the relationship between leverage and tax avoidance in a weakening direction, but it cannot moderate the variables of fixed asset intensity and profitability on tax avoidance. This study emphasizes the importance of internal company characteristics and the role of transparency as a governance mechanism in suppressing tax avoidance practices. It is recommended that future researchers add different variables and expand the sample size to obtain more comprehensive results with a higher level of generalization.
Pengaruh Profitabilitas, Keputusan Investasi, Dan Keputusan Pendanaan Terhadap Nilai Perusahaan Pada Perusahaan Pertambangan Sub Sektor Minyak Dan Gas Bumi Yang Terdaftar Di BEI Periode 2017-2021 Febryana Sudarmaka Putri; Nur Rahmanti Ratih; Miladiah Kusumaningarti
Jurnal Akuntan Publik Vol. 3 No. 1 (2025): Maret:Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.1033

Abstract

The purpose of this study is to determine partially or simultaneously with the variable profitability (which is proxied by ROE), investment decisions (which are proxied by PER), and funding decisions (which are proxied by DER) on firm value (which is proxied by PBV). The population in this study are mining companies in the oil and gas sub-sector which are listed on the Indonesia Stock Exchange for the 2017-2021 period either partially or simultaneously. The sampling technique uses saturated sampling method. From this method, all companies became the research sample during the five-year observation period. The total sample is 11 companies. The analytical method in this test uses multiple regression analysis using the SPSS version 25 test tool. The results show that partially profitability (which is proxied by ROE) has no effect on firm value (which is proxied by PBV, investment decisions (which are proxied by PER) has partially affected on firm value (which is proxied by PBV), and funding decisions (which are proxied by DER) partially have no effect on firm value (which is proxied by PBV), Profitability (which is proxied by ROE), investment decisions (which are proxied by PER), and funding decisions (which are proxied by DER) simultaneously affect firm value (which is proxied by PBV). The Fcount value is greater than the Ftable value (7.338>2.00758) with a significant value of 0.000 which means less than 0.05.
The Impact of Digital Tax Policy and Tax Understanding on Taxpayer Compliance (Study of TikTok Affiliates in Kediri) Ika Defiana Putri; Nur Rahmanti Ratih; M. Wahyudi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (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.v8i2.9611

Abstract

The development of the digital economy through social media platforms like TikTok has encouraged the emergence of affiliate marketers as a new source of income, while simultaneously creating challenges in taxation. This study aims to analyze the influence of digital tax policies and tax understanding on taxpayer compliance among TikTok affiliate marketers in Kediri City. This study used quantitative methods with a descriptive approach. Data were obtained through in-depth interviews with seven TikTok affiliate marketers, supported by observation and documentation. Data analysis was conducted using multiple linear regression analysis. The results indicate that digital tax policies and tax understanding have a positive effect on taxpayer compliance.
Co-Authors Abdul Hadi Bin Ahamad Ahmad Yani BARRETO, Carlos Afonso Beby Hilda Agustin Dea Ananda Arfianti Dewi Wungkus Antasari Dina Meilisa Wati Dwi Oktaviana Elisa Vernanda FAUZIYAH Fauziyah Fauziyah Febryana Sudarmaka Putri Fitriani, Ruli Hazzel Mellya Nanda Ika Defiana Putri Isnaniati, Siti Khasanah Sahara M. Wahyudi Marhaendra Kusuma Miladiah Kusumaningarti Miladiah Kusumaningarti Muhammad Alfa Niam Nofi Susanti Olivia Kusuma Pandu Fitra Ardana Prima Noermaning Putri Agnestasya Permatasari Putri Awalina Putri Awalina Rivaldi Arya Rizky Vernanda Santaji Safina Salwa Binti Sunarya Sayyidah Mistun Andriani Selly Eka Nur Cahni Sri Luayyi Sri Luayyi Vernanda, Elisa Widya Rizqi Musfidianingtyas Yoga Putra Meyditiya YUNIEP MUJATI SUAIDAH