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All Journal Wacana, Jurnal Sosial dan Humaniora AdBispreneur Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Public Policy International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Darma Agung Jurnal Ilmu Administrasi Negara Jurnal Akuntansi dan Keuangan Indonesia Innovative: Journal Of Social Science Research Jurnal Ilmiah Administrasi Publik
Ning Rahayu
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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Apakah Tax Planning, Kinerja Perusahaan, dan Leverage Berpengaruh Terhadap Manajemen Laba Riil? Khairiyahtussolihah, Assa’adatul; Rahayu, Ning; Farizal, Nando; Puspita, Nurkhasanah Rina; Sari, Indah Permata
Innovative: Journal Of Social Science Research Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i1.18119

Abstract

Penelitian ini bertujuan untuk mengetahui hubungan antara (Perencanaan Pajak) Tax Planning, Kinerja Perusahaan, dan Leverage terhadap Manajemen Laba Riil dengan Ukuran Perusahaan sebagai variabel pemoderasi. Pengumpulan sampel dilakukan menggunakan metode purposive sampling dengan jumlah sampel sebanyak 144 perusahaan selama periode 2014-2018. Alat analisis yang digunakan adalah regresi linier berganda. Hasil penelitian membuktikan bahwa tidak ada pengaruh Tax Planning terhadap Manajemen Laba Riil. Sebaliknya, Kinerja Perusahaan dan Leverage berpengaruh negatif signifikan terhadap Manajemen Laba Riil. Selain itu, Ukuran Perusahaan tidak mampu memperlemah hubungan (Perencanaan Pajak) Tax Planning, Kinerja Perusahaan, dan Leverage terhadap Manajemen Laba Riil.
Tinjauan Kebijakan Global Minimum Tax dan Implikasinya bagi Indonesia Belianto, Daniel; Rahayu, Ning
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i8.17075

Abstract

Penerapan Global Minimum Tax (GMT) adalah upaya global untuk mengurangi praktik perpindahan laba perusahaan dan penghindaran pajak oleh perusahaan multinasional. GMT merupakan representasi dari OECD Pilar Dua yang merupakan tindak lanjut dari BEPS Action Plan yang telah dicanangkan OECD sebelumnya. GMT dipandang dapat mengatasi sisa risiko penggerusan basis pemajakan dengan memastikan perusahaan multinasional membayar pajak minimum. Indonesia termasuk negara-negara anggota OECD yang tergabung dalam Inclusive Framework on BEPS telah memastikan menyetujui penerapan GMT. Namun demikian, terdapat berbagai tantangan dalam penerapannya sehingga diperlukan desain kebijakan yang baik sehingga penerapan GMT akan justru memperkuat sistem perpajakan menjadi adil dan efisien.
Analisis Sidang Sengketa Pajak oleh Pengadilan Pajak yang Dilaksanakan Diluar Daerah Jakarta Ditinjau dari Azas Ease of Administration Khoiry, Lukmanul Hakim Al; Rahayu, Ning
Jurnal Ilmiah Administrasi Publik Vol. 6 No. 2 (2020): Jurnal Ilmiah Administrasi Publik (JIAP)
Publisher : Badan Penerbitan Jurnal (BPJ) FIA-UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiap.2020.006.02.16

Abstract

The implementation of the tax dispute trial is regulated by the Law of The Republic of Indonesia No.14/2002 concerning Tax Court article 4 which states that the tax dispute trial conducted by the tax court can be held in Jakarta and other regions if it is deemed necessary. The problem arises when local taxpayers whose tax dispute trials are held outside Jakarta hire a tax consultant from Jakarta, the taxpayer must bear the transportation and accomodation costs of the tax consultant team who come to the region where the trial is held, such as airline tickets, hotels, and other costs during the trial. The tax court institution also bear the travel cost of the official team of tax court judges who will lead the trial, because the judge who leads the trial comes from Jakarta. This study aims to analyze the implementation of tax dispute trial held outside Jakarta in terms of the principle of ease of administration. The results show that in terms of the four ease of administration principles, only the principle of efficiency is not fulfilled. This is due to the high costs incurred by taxpayers and tax courts side to conduct tax dispute trials outside Jakarta.
Co-Authors Belianto, Daniel Chandra Wijaya Chandra Wijaya Chandra, Wijaya Erna Maulina Farizal, Nando Gultom, Harry Gregorius Indah Permata Sari Khairiyahtussolihah, Assa’adatul Khoiry, Lukmanul Hakim Al Nurkhasanah Rina Puspita Nurlaeli, Isna Prasetyo, Donatius Tri Putra, Erik Dwi Ratih Purbasari, Ratih Satria Amiputra Wijaya Chandra