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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Akuntansi Trisakti Jurnal Ekonomi, Manajemen, Akuntansi
R. Rosiyana Dewi
Universitas Trisakti
Economics, Econometrics & Finance Social Sciences

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Karakteristik Pimpinan, Inovasi, dan Kesadaran Kewajiban Pajak Perusahaan R. Rosiyana Dewi; Abubakar Arif; Seto Makmur Wibowo; Eka Pujianthi; Mauliddini Nadhifah
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 8, No 1 (2022): Mei 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i1.5827

Abstract

A company is taxed based on the profits it earns as part of its contribution to building the nation. The characteristics of leaders in a company as part of the company's management can affect the value of corporate tax liability awareness, as well as innovations that can become a burden for the company can also affect tax liability awareness. This study aims to see the effect of gender, tenure, and innovation on awareness of tax obligations. The population in this study is the manufacturing industry sector companies listed on the Indonesia Stock Exchange in 2015-2019, which were selected using the purposive sampling method, so that the total sample is 85 annual reports. This research is a quantitative research by testing the hypothesis. Hypothesis testing using panel test with eviews 9.0 tool. This study accepts two of the three hypotheses, namely female gender has a positive effect on awareness of tax obligations and tenure also has a negative effect on awareness of tax obligations, while the effect of innovation on tax awareness cannot be proven in this study. A person's behavior is influenced by his rational mind (the theory of planned behavior), a woman has a risk aversion background, while a too long tenure can increase her ability to understand information gaps and the ability to master.
Karakteristik Pimpinan, Inovasi, dan Kesadaran Kewajiban Pajak Perusahaan R. Rosiyana Dewi; Abubakar Arif; Seto Makmur Wibowo; Eka Pujianthi; Mauliddini Nadhifah
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 8 No. 1 (2022): Mei 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i1.5827

Abstract

A company is taxed based on the profits it earns as part of its contribution to building the nation. The characteristics of leaders in a company as part of the company's management can affect the value of corporate tax liability awareness, as well as innovations that can become a burden for the company can also affect tax liability awareness. This study aims to see the effect of gender, tenure, and innovation on awareness of tax obligations. The population in this study is the manufacturing industry sector companies listed on the Indonesia Stock Exchange in 2015-2019, which were selected using the purposive sampling method, so that the total sample is 85 annual reports. This research is a quantitative research by testing the hypothesis. Hypothesis testing using panel test with eviews 9.0 tool. This study accepts two of the three hypotheses, namely female gender has a positive effect on awareness of tax obligations and tenure also has a negative effect on awareness of tax obligations, while the effect of innovation on tax awareness cannot be proven in this study. A person's behavior is influenced by his rational mind (the theory of planned behavior), a woman has a risk aversion background, while a too long tenure can increase her ability to understand information gaps and the ability to master.
PENGARUH INTANGIBLE ASSET, FINANCIAL FLEXIBILITY, GREEN INNOVATION, DAN HUMAN CAPITAL TERHADAP SUSTAINABLE GROWTH PERUSAHAAN HIGH PROFILE YANG TERDAFTAR DI BEI Luluk Citrahartani; R. Rosiyana Dewi
Jurnal Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i2.17091

Abstract

This research aims to examine the influence of intangible assets, financial flexibility, green innovation, and human capital on sustainable growth of companies, with firm size and return on assets (ROA) as control variables. The study uses a sample of 136 high-profile companies from the period of 2018 to 2021, with total of 544 observations. Through descriptive statistical tests, panel data model testing, hypothesis testing, and multiple linear regression analysis, the findings of this study indicate that intangible assets and financial flexibility have a positive effect on sustainable growth. However, green innovation and human capital have a negative impact on sustainable growth of companies. These results suggest that valuable intangible assets and good financial flexibility contribute to enhancing sustainable growth, whereas high levels of green innovation and human capital may not always have a positive impact on sustainable growth. Further research is recommended to understand the reasons why green innovation and human capital have a negative influence on the sustainable growth of companies.
Pengaruh Strategi Perusahaan, Transparansi, Kinerja ESG Terhadap Penghindaran Pajak Pada Perusahaan Konsumen Non-Cyclicals Sub Sektor Makanan dan Minuman Tahun 2020-2023 Reza Fathurrahman; R. Rosiyana Dewi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.4723

Abstract

This research aims to determine the influenceof Corporate Strategy, Transparency, and ESG Performance on Tax Avoidance within the ConsumerNon-Cyclical Companies operating in the Food andBeverage Sub Sector listed on the Indonesia StockExchange between 2020 and 2023. The data utilizedcomprises secondary data extracted from companyannual reports and sustainability reports accessiblethrough www.idx.co.id or individual company websites. Employing a purposive sampling approach withspecific criteria, a total of 196 data samples were obtained. The data analysis methodology includesdescriptive tests and panel data regression testsconducted using Eviews 12 software. The findings reveal that (1) Corporate Strategyexhibits no discernible influence on Tax Avoidance, (2) Transparency demonstrates a favorable impact on TaxAvoidance, and (3) ESG Performance does not exhibita significant effect on Tax Avoidance.
Co-Authors Abubakar Arif Eka Pujianthi Luluk Citrahartani Mauliddini Nadhifah Reza Fathurrahman Wibowo, Seto Makmur