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All Journal Gender Equality: Internasional Journal of Child and Gender Studies Jurnal Manajemen Pelayanan Publik Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ilmiah Edunomika (JIE) Transekonomika : Akuntansi, Bisnis dan Keuangan The Indonesian Journal of Gastroenterology, Hepatology and Digestive Endoscopy Journal Research of Social Science, Economics, and Management Jurnal Riset Pangan dan Gizi Jurnal Penyakit Dalam Indonesia
Dyah Purnamasari
Department Of Internal Medicine, Faculty Of Medicine, Universitas Indonesia, Jakarta
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Medicine & Pharmacology Public Health Social Sciences Transportation

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A Combine Effect of Firm Characteristics and Corporate Social Responsibility on Supply Chain Performance Mohd Saudi, Mohd Haizam; Wijaya, Aida; Arwaty, Dini; Zaman, Dr. Fazluz; Purnamasari, Dyah
International Journal of Supply Chain Management Vol 8, No 2 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : ExcelingTech

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59160/ijscm.v8i2.2983

Abstract

Objective of this study is to examine the role of firm characteristics in supply chain performance (SCP) with mediating role of corporate social responsibility (CSR). Various lower income countries are facing different issues in supply chain which has effect on SCP. These issues are related to the firm characteristics. Firm characteristics include; size and ownership. Additionally, this study examined the mediation effect of CSR between firm characteristics and SCP. 500 questionnaires were distributed to get the response of supply chain employees in Indonesian supply chain companies. The companies only dealing with supply chain were selected to get response. The companies which were involved in other activities are not included in the survey. After data collection, data were examined through structural equation modeling. It is found that firm characteristics have direct relationship with CSR and CSR has direct relationship with SCP. Moreover, CSR playing a mediating role between firm characteristics and SCP.
Tax Avoidance in Mining Sector (Coal Production) Companies Listed on the Indonesia Stock Exchange (2019-2023): The Effect of Transfer Pricing and Profitability Laksono, Radi; Purnamasari, Dyah
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2126

Abstract

This research aims to analyze the influence of transfer pricing and profitability on tax avoidance in coal mining (production) companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The research method employed is associative with a quantitative approach. The data utilized is secondary data in the form of annual financial reports for the 2019-2023 period from 10 coal mining (production) companies. The study's findings reveal that transfer pricing has a effect leading to increased tax avoidance (evidenced by a lower Cash Effective Tax Rate), and similarly, higher profitability also significantly correlates with increased tax avoidance (lower CETR). This study recommends that companies exercise greater prudence in their transfer pricing strategies and tax compliance in line with high profitability. Furthermore, it advises tax authorities to enhance their supervision of transfer pricing practices and consider profitability in mapping tax compliance risks.
The Effect of Company Size on Profit Growth in Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange Barus, Irene Sukma Lestari; Rusdi, Muhammad Adhi; Apriwandi, Apriwandi; Purnamasari, Dyah
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2796

Abstract

This is study aims to determine how the influence of company valuation on the development of profit in manufacturing companies in the Consumer Goods Industry listed on the Indonesia Stock Exchange period 2015-2019. The research method used in this study is a quantitative method. Where sampling techniques using purposive sampling method.The number of tests in this subject was measured against 23 manufacturing companies in the consumer goods industry division listed on the Indonesia Stock Exchange (IDX) for the period 2015-2019. While the testing strategy used in this study is repeated testing of company data at a significance level of 5%. Program used in analyzing data using Program Eviews 12. Based on the results of the study showed that the value of the Company (X) has an effect on profit growth in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange for the period 2015-2019. While simultaneously showing that the value of the company and the value of the company has an effect on profit growth in manufacturing companies in the consumer goods industry segment listed on the Indonesia Stock Exchange for the period 2015-2019.
Analysis of Factors Affecting Individual Taxpayer Compliance in the City of Bandung by Considering Risk Preference as a Moderating Variable Annisha, Zakiah; Purnamasari, Dyah
Journal Research of Social Science, Economics, and Management Vol. 5 No. 1 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i1.1000

Abstract

Individual Taxpayer Compliance (Wajib Pajak Orang Pribadi - WPOP) is a crucial element in optimizing state revenue from the tax sector. This research aims to analyze the effects of tax amnesty, tax rates, and Machiavellian traits on individual taxpayer compliance in the city of Bandung, as well as to evaluate the role of risk preference as a moderating variable. A quantitative approach was employed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method, involving 100 individual taxpayers registered at the Primary Tax Office (KPP Pratama) Bandung. The analysis results indicate that tax amnesty and tax rates have a significant positive effect on taxpayer compliance. Conversely, Machiavellian traits have a significant negative effect. Risk preference does not moderate the relationship between tax amnesty and compliance, nor between Machiavellian traits and compliance. However, risk preference was found to moderate the relationship between tax rates and compliance, where taxpayers with a tendency to avoid risk are more compliant with fair changes in tax rates compared to those with high risk tolerance. This research contributes theoretically by integrating psychological and fiscal factors in explaining tax compliance. The practical implication is that policymakers should consider taxpayer behavioral characteristics when designing policies that encourage sustainable voluntary compliance.
Pengaruh Kualitas Pelayanan Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Purnamasari, Dyah; Sari , Diana; Mulyati, Yati
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1876

Abstract

This study aims to determine the effect of service quality and taxpayer awareness on land and building taxpayer compliance at the UPT Regional Revenue Agency for the South Bandung region. The factors examined in this study are Service Quality and Taxpayer Awareness as independent variables and Land and Building Taxpayer Compliance as the dependent variable. The method used in this research is a quantitative research method with a survey approach. The population in this study are land and building taxpayers who are registered at the UPT BAPENDA South Bandung Region, totaling 442,987 taxpayers.. The data analysis technique used is multiple linear regression analysis. Based on the results of the study it can be concluded that the influence of Service Quality and Taxpayer Awareness has an effect on Land and Building Taxpayer Compliance at UPT BAPENDA South Bandung Region. The better the quality of tax services and the better the awareness of the Taxpayer, the more Taxpayer compliance will increase.
Effect of Leverage on Profit Growth in Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange (IDX) in 2015 - 2019 Lestari Barus, Irene Sukma; Rusdi, Muhammad Adhi; Apriwandi, Apriwandi; Purnamasari, Dyah
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.867

Abstract

The main goal of this study is to examine how leveraging affects the increase in profits in the Consumer Goods Industry Sector of manufacturing firms that are publicly traded on the Indonesia Stock Exchange (IDX) between 2015 and 2019. The study is driven by the inconsistency in company performance, with fluctuations in profit growth and leverage. Data collection for this study is conducted through documentation. The sample selection method employed is purposive sampling, with a total of 23 manufacturing companies from the consumer goods industry sector on the Indonesia Stock Exchange (IDX) during 2015-2019. The technique used for analysing the data involves conducting a panel data regression analysis with a significance level of 5%, using Program Eviews 12. According to the results, it appears that the level of debt does not have a direct effect on the increase in profits for manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) from 2015 to 2019. However, it was observed that both leverage and Company Size collectively influence profit growth in such companies during the same period.
Kebijakan Tax Amnesty dan Program Pengungkapan Sukarela (PPS) serta Implikasinya terhadap Penerimaan Pajak dan Tax Ratio di Indonesia Mulyati, Yati; Sari, Diana; Purnamasari, Dyah
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13405

Abstract

Low tax revenue, the Panama Papers scandal, low taxpayer compliance and taxpayer database collection are the things behind the implementation of the Tax Amnesty program. Indonesia has implemented the tax amnesty program several times, including 1964, 1984, 2016, and 2021. This study aims to determine how the implementation of tax amnesty and the Voluntary Disclosure Program (PPS) and its implications for Indonesia's tax revenue and tax ratio. The research method is carried out with descriptive qualitative. The data used in this research is secondary data in the form of laws, regulations, tax revenue data, and tax ratio. The results illustrate that the tax amnesty program in 1964, 1984 and 2021 was less effective, this is evidenced by the contribution to tax revenue is still minimal. Meanwhile, the tax amnesty program in 2016 had an impact on the increase in tax revenue. The tax ratio is directly proportional to the increase in tax revenue even though the increase does not appear significant.
Co-Authors Adik Wibowo Ahmad Fariz M.Z Zein, Ahmad Fariz M.Z Aida Lydia, Aida Amal C Sjaaf Anandhara Indriani Khumaedi, Anandhara Indriani Annisha, Zakiah Apriwandi . Arif Mansjoer Arwaty, Dini Balqis, Ayu Putri Barus, Irene Sukma Lestari Catarina Budyono, Catarina Chyntia Olivia Maurine Jasirwan, Chyntia Olivia Maurine Citrawijaya, Henrico Cleopas M Rumende, Cleopas M Daffa, Muhammad Diana Sari Dicky Levenus Tahapary E. Mudjaddid A. Siswanto Deddy N.W.Achadiono Hamzah Shatri Ekaputri, Maulidia Elizabeth Yasmine, Elizabeth Esthika Dewiasty, Esthika Evy Yunihastuti F Witjaksono, F Gita Aprilicia Hiya Alfi Rahmah Idrus Alwi Ika P Wijaya, Ika P Jonathan, Kevin Laksono, Radi Laras Budiyani, Laras Lestari Barus, Irene Sukma Marcellus Simadibrata Mohd Saudi, Mohd Haizam Muhadi Muhadi, Muhadi Murdani Abdullah Murti, Radityo Alu Nadya, Bella Patricia Sari, Vena Pradana Soewondo Pratama, Derin Anugrah Ratu Ratih Kusumayanti Rino Alvani Gani Rusdi, Muhammad Adhi Rusdin Tahir, Rusdin Sally A Nasution, Sally A Sally Aman Nasution, Sally Aman Samsuridjal Djauzi Sari , Diana Siti Marhamah, Siti Siti Setiati Stevent Sumantri, Stevent Sudirman, Adrian Reynaldo Tities Anggraeni Indra, Tities Anggraeni Wijaya, Aida Yati Mulyati, Yati Yuniarti Soeroso Zaman, Dr. Fazluz