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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Ekonomi Trisakti Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Abubakar Arif
Universitas Trisakti
Economics, Econometrics & Finance

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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.
ANALISIS PENGARUH PENERAPAN METODE ARUS BIAYA PERSEDIAAN, NILAI PERSEDIAAN, PERPUTARAN PERSEDIAAN DAN GROSS PROFIT MARGIN TERHADAP MARKET VALUE PERUSAHAAN MANUFAKTUR TAHUN 2003 - 2006 Abubakar Arif
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 4 No. 1 (2009): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2012.055 KB) | DOI: 10.25105/jipak.v4i1.4439

Abstract

The aim of this research is to find the influence of inventory cost flow methods,inventory value, inventory turnover and gross profit margin to the company market value.The research data was gathered from the annually financial report 72 manufacturercompanies that were sampled listed on Jakarta Stock Exchange (JSX) within the period of2003 - 2006. Out of the 72 manufacturer companies, 21 companies implemented the FIFOinventory cost flow method and 51 companies implemented the average inventory cost flowmethod. These samples were chooses by applying the purposed sampling method andpooling data.The analysis was calculated by using normalization data test, classic assumptiontest consists of autocorrelation, heterocedacity and multicolinearitas. Afterwards,hypothesis test was measured by utilizing the multiple regression test followed with t testand F test also independents t test act as a support for hypothesis test.The result of this research shows that as collectively the inventory cost flowmethods, inventory value, inventory turnover and gross profit margin significantly affectedthe market value. Other while, the variables were inventory cost flow methods, inventoryturnover and gross profit margin had a less impact to the market value.
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 MULTINASIONALITAS, CAPITAL INTENSITY, SALES GROWTH, DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE Checnya Fathlinda Ariyani; Abubakar Arif
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.17680

Abstract

Tujuan penelitian ini adalah untuk menguji dan mengevaluasi pengaruh multinasionalitas, capital intensity, sales growth, dan konservatisme akuntansi terhadap tax avoidance. Cash Effective Tax Rate (CETR) digunakan sebagai pengukuran tax avoidance. Metode yang digunakan pada penelitian ini adalah metode kuantitatif dengan data sekunder yang diperoleh dari Laporan Keuangan yang ada dalam website Bursa Efek Indonesia (BEI) dan website perusahaannya. Populasi yang digunakan dalam sampel ini meliputi 30 perusahaan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2018 sampai dengan tahun 2022 dan diperoleh total pengamatan 150 sampel penelitian. Purposive sampling digunakan untuk memperoleh data, dan perangkat lunak SPSS versi 21 digunakan  untuk  menganalisis  data  dalam  pendekatan  analisis  regresi  linier  berganda. Temuan menunjukkan bahwa multinasionalitas, capital intensity, sales growth, dan konservatisme akuntansi berpengaruh positif signifikan terhadap tax avoidance.
Co-Authors Checnya Fathlinda Ariyani Eka Pujianthi Mauliddini Nadhifah R. Rosiyana Dewi Wibowo, Seto Makmur