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All Journal Infestasi Journal of Accounting and Investment Prosiding Seminar Nasional INDOCOMPAC Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JRB-Jurnal Riset Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat BASKARA: Journal of Business and Entrepreneurship Jurnal Ilmiah Manajemen Ubhara Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi dan Governance Journal of Applied Management and Business (JAMB) International Journal of Economics, Business, and Entrepreneurship (IJEBE) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) JURNAL ABDIKARYASAKTI Journal of Governance Risk Management Compliance and Sustainability Innovative: Journal Of Social Science Research Jurnal Akuntansi Manado (JAIM) International Journal of Pertapsi Jurnal Akuntansi
Eva Herianti
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Jakarta
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Strategi Bisnis dan Corporate Social Responsibility terhadap Tax Avoidance dengan Kinerja Laba Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Jasa Properti, Real Estate dan Konstruksi Bangunan yang Terdaftar di BEI Periode 2015-2019) eva herianti; Elinda Ritnawati
JRB-Jurnal Riset Bisnis Vol 4 No 2 (2021): April
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research aims to analyze the effect of Business Strategy and Corporate Social Responsibility against Tax Avoidance with Earnings Performance Variabel as a moderating variabel. The research is a quantitative study using secondary data in the form of Annual Report of Service Company sektor property, Real Estate, and Building Construction listed on the Indonesia Stock Exchangne (IDX) in 2015-2019. In this research the process of sampling uses purposive sampling with criteria determined by the research. Then produced 27 Service Company sektor property, Real Estate, and Building Construction. The data analysis technique used is multiple linear regression analysis using E-views version 10 as a data analysis tool. The result of this research indicate that Business Strategy have no significant effect on Tax Avoidance with probability value of 0.754 and Earning Performance moderating Business Strategy have no significant effect on Tax Avoidance with probability value of 0.487. Meanwhile Corporate Social Responsbility have a significant effect on Tax Avoidance with probability value of 0.000 and Earning Perfomance strengthen the Corprate Social responsibility on Tax Avoidance wuth probability value of 0.005.
AGRESIFITAS LAPORAN KEUANGAN DAN AGRESIFITAS PAJAK: MEMODERASI KUALITAS AUDIT Arna Suryani; Eva Herianti; Amor Marundha
Jurnal Ilmiah Manajemen Ubhara Vol 5, No 1 (2023): JURNAL ILMIAH MANAJEMEN UBHARA
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jmu.v5i1.1189

Abstract

Penelitian ini menjelaskan mengenai regulasi perpajakan dan pengawasan pemerintah yang masih tergolong lemah mengenai penghindaran pajak yang dilakukan entitas. Hal ini juga dibuktikan melalui hasil laporan Tax Justice Network pada tahun 2020 bahwa Indonesia berada pada peringkat ke-4 se-Asia setelah China, India, dan Jepang terkait agresivitas pajak. Tujuan penelitian ini untuk menguji pengaruh agresivitas pelaporan keuangan terhadap agresivitas pajak, serta pengaruh agresivitas pelaporan keuangan terhadap agresivitas pajak dengan kualitas audit sebagai variabel moderasi. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2021 dengan menggunakan purposive sampling. Teknik analisis data mengunakan regresi sederhana dan Moderated Regression Analsis (MRA) menggunakan eviews 10. Hasil penelitian menunjukkan bahwa agresivitas pelaporan keuangan berpengaruh terhadap agresivitas pajak. Kualitas audit tidak dapat memoderasi pengaruh agresivitas pelaporan keuangan terhadap agresivitas pajak. Implikasi terhadap kebijakan terkait regulasi pemerintah dalam menganalisis dan mengkaji peraturan perpajakan, bagi Dewan Standar Akuntansi dalam menganalisis dan mendesain metode akuntansi untuk mengurangi adanya peluang dalam melakukan agresivitas pelaporan keuangan. Bagi pemegang saham dalam memutuskan investasi pada perusahaan. Kata Kunci : Agresivitas Pelaporan Keuangan, Agresivitas Pajak, Kualitas Audit
DETERMINAN TAX AVOIDANCE : CORPORATE GOVERNANCE SEBAGAI PEMODERASI Ridho Wicaksono; Septemberizal; Eva Herianti
JRB-Jurnal Riset Bisnis Vol 6 No 1 (2022): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v6i1.4053

Abstract

Penelitian ini bertujuan untuk meneliti pengaruh Corporate Social Responsibility (CSR), Kepemilikan Institusi dan Leverage terhadap Agresivitas Pajak dengan corporate governance sebagai pemoderasi. Sampel penelitian ini menggunakan perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2017-2020 melalui purposive sampling dan diperoleh 15 perusahaan dengan 60 pengamatan. Metode analisis data menggunakan analisis regresi data panel dengan menggunakan software Eviews 9.0 dengan melakukan beberapa tahap pengujian. Hasil penelitian menunjukkan bahwa Corporate Social Responsibility (CSR) berpengaruh terhadap Agresivitas Pajak, Kepemilikan Institusi tidak berpengaruh terhadap Agresivitas Pajak, dan Leverage berpengaruh terhadap Agresivitas Pajak. Corporate governance berhasil memoderasi pengaruh Corporate Social Responsibility (CSR) dan Leverage terhadap Agresivitas Pajak, sementara corporate governance tidak berhasil memoderasi pengaruh Kepemilikan Institusi terhadap Agresivitas Pajak. Dan secara simultan variabel Corporate Social Responsibility (CSR), Kepemilikan Institusi dan Leverage berpengaruh terhadap Agresivitas Pajak.
INFLUENCE OF ENVIRONMENTAL MANAGEMENT ACCOUNTING, ORGANIZATIONAL STRATEGY, AND GREEN HUMAN RESOURCE MANAGEMENT ON ENVIRONMENTAL PERFORMANCE AND CORPORATE INNOVATION: (A Study of Hazardous Waste Processing Companies in Greater Jakarta) Jannah, Miftahul; Tarmizi, Muhammad Irfan; Herianti, Eva
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1131

Abstract

The current emphasis on industrial growth in today's society has sparked debates regarding the environment, as concerns about the depletion of natural resources and resulting environmental damage continue to grow. Issues such as climate change, air and water pollution, and the use of hazardous materials highlight the challenges that industries worldwide are facing. Despite advancements in the industry, concerns persist about the environmental impact, leading to a global dialogue on environmental performance. This study seeks to examine the impact of Environmental Management Accounting, Organizational Strategy & Green Human Resource Management on Environmental Performance with Corporate Innovation as a Moderating Variable (Case Study on B3 Waste Management Company). This research adopts a quantitative approach with primary data as the source. The study population consists of B3 Waste Management Companies in Greater Jakarta, and the sample includes Directors, Finance Managers, Marketing Managers, HRD, and Legal Development personnel. The study includes a sample size of 78 employees. Data analysis for this study utilizes the SmartPLS Version 4.0 data analysis method. The research findings and hypothesis testing results indicate that Environmental Management Accounting, Organizational Strategy, and Green Human Resource Management have a positive and significant impact on Environmental Performance. Furthermore, Corporate Innovation strengthens the relationship between Environmental Management Accounting and Environmental Performance. However, Corporate Innovation does not strengthen the relationship between Organizational Strategy and Environmental Performance, nor does it strengthen the relationship between Green Human Resource Management and Environmental Performance. Additionally, Corporate Innovation has a positive and significant effect on Environmental Performance.
Determinants of Environmental Performance: The Application of Environmental Management Accounting as a Mediation Variable Sopia, Iklima Pila; Herianti, Eva; Asmanah, Siti
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7261

Abstract

Conventional management accounting cannot provide information about environmental costs and ignores environmental impact reports. To overcome those weaknesses, Environmental Management Accounting (EMA) can provide data transition from financial accounting, cost accounting, and material flow management to improve material efficiency, reduce environmental impacts and reduce environmental costs. Objective; this study is to examine and evaluate the effect of stakeholder pressure, organizational size, top management commitment, and environmental uncertainty and focus on EMA application as a mediation variable on environmental performance. The sampling method uses Stratified Random Sampling on the one (1) to five (5) star hotels in Bogor City with a total of 52 samples. The data analysis technique used is Partial Least Squares Structural Equation Modeling (PLS-SEM) using the Smart PLS application. Research result; the hypothesis testing proves that stakeholder pressure, organizational size, top management commitment, and EMA implementation affect environmental performance. Then the EMA implementation as a mediation variable can influence the relationship between stakeholder pressure, organizational size, and top management commitment to environmental performance. In addition, environmental uncertainty does not affect environmental performance, and the application of EMA cannot mediate the relationship between environmental uncertainty and environmental performance. Limitations; the research carried out during the Covid-19 pandemic resulted in the limited distribution of questionnaires and was sometimes obstructed by the implementation of Large-Scale Social Restrictions (LSSR).
Determinants of Taxpayers’ Compliance among MSMEs in Thamrin City, Jakarta, Indonesia herianti, Eva
International Journal of Economics, Business, and Entrepreneurship Vol 6 No 1 (2023): IJEBE January - June 2023
Publisher : FEB - Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/ijebe.v6i1.218

Abstract

This study aims to determine the effect of public trust, self-assessment system, and value of religiosity of taxpayer compliance, either partially or simultaneously. This study was conducted in Thamrin City in Central Jakarta. The number of the respondents comprised 95 respondents, and this number was obtained from MSMEs that have a TIN through the distribution of questionnaires using non-probability sampling. SEM Partial Least Square (SmartPLS 3.0) was used as a data analysis tool. The results of this study indicate that: (1) public trust has a positive and significant effect on the taxpayer compliance; (2) self-assessment system has a positive and significant effect on the taxpayers’ compliance; (3) value of religiosity has a positive and significant effect on the taxpayer compliance. This study was conducted only for MSMEs that have a TIN at a mining site located in Thamrin City, Central Jakarta. This study was undertaken amid the COVID-19 pandemic, causing researchers to encounter difficulties and various obstacles in terms of licensing. Researchers only tested three independent variables on taxpayer compliance. For the Directorate General of Taxes, the results of this study are expected to improve the MSME taxpayer compliance so that they can be used as material for consideration and evaluation in formulating policies regarding taxpayer compliance.
Determinant Taxpayers’ Compliance among Micro, Small, and Medium-Scale Enterprises In Jakarta, Indonesia Hargiyanti, Dewi; Herianti, Eva; Marundha, Amor
Journal of Governance Risk Management Compliance and Sustainability Vol. 2 No. 1 (2022): April Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.504 KB) | DOI: 10.31098/jgrcs.v2i1.862

Abstract

Micro, small, and medium-scale enterprises (MSMEs) are business sectors known to significantly contribute to employment. Therefore, it is necessary to enhance tax compliance among MSME players as they are reported to contribute to GDP by 60%. This study aims to analyze the effect of the tax fairness dimensions, self-assessment system, and income level on tax compliance among MSMEs in Thamrin City, Southeast Asia’s largest shopping center located in Jakarta, Indonesia. This research is a quantitative study using primary data by distributing questionnaires from May until August 2021 to taxpayers. To this end, a quantitative method was applied by collecting primary data from taxpayers then respondents in this study were recruited using the purposive sampling technique (n=95). The data were analyzed using SEM PLS with SmartPLS 3.0, showing that tax fairness dimensions (p-value of 0,014), self-assessment system (p-value of 0,019), and income level (p-value of 0,000). These results explain that the tax fairness dimension has a significant effect on Taxpayers' Compliance, the self-assessment system has a significant effect on Taxpayers' Compliance, a self-assessment system has a significant effect on Taxpayers' Compliance.
The Influence of Modernization of Tax Administration System and Trust in Government on Taxpayer Compliance with Taxpayer Morale as a Moderating Variable Fabian, Danu; Herianti, Eva
International Journal of Pertapsi Vol. 3 No. 1 (2025): February 2025
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.3.1.33-44

Abstract

This study examines the impact of tax administration system modernization and trust in government on taxpayer compliance, with taxpayer morale as a moderating variable. Primary data was collected through questionnaires distributed to MSME taxpayers at Block A, Tanah Abang Market, Central Jakarta. Using a quantitative approach, the research applied purposive sampling with the Slovin formula and analyzed data via SEM Partial Least Square using SmartPLS 4. Findings reveal that tax administration modernization and trust in government significantly and positively influence taxpayer compliance. However, taxpayer morale weakens the effect of tax administration modernization on compliance and does not moderate the impact of trust in government. Limitations include time constraints, varied respondent characteristics, and potential biases in questionnaire responses. This research contributes to tax authorities by emphasizing the need for efficient systems and trust-building policies to enhance compliance. It addresses a gap by introducing taxpayer morale as a moderating factor.
Enhancing MSME Competitiveness in Brunei through Halal Certification: Challenges and Training Opportunities Herianti, Eva; Ahmad Yani; Ichwan Arifin; Liza Nora; Amor Marundha; Arna Suryani; Juita Tanjung; Adrian Muluk; Endang Rudiatin; Salahuddin Al Ayubi; Ranisyia dinda alfirani
BASKARA : Journal of Business and Entrepreneurship Vol. 7 No. 2 (2025): BASKARA: Journal of Business and Entrepreneurship
Publisher : Universitas Muhammadiyah Jakarta

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Abstract

The International Community Service held in Brunei Darussalam occurred at the Embassy of the Republic of Indonesia in Bandar Seri Begawan, targeting Indonesian micro, small, and medium enterprise (MSME) entrepreneurs residing there. This event was organized in collaboration with the Association of Indonesian Accounting Lecturers (ADAI), the Indonesian Community Association, and the Indonesian Muslim Entrepreneurs Association. The main objective was to unify perspectives on addressing pressing halal issues and enhancing MSME competitiveness through halal certification. Featuring knowledge-sharing sessions themed "Strategies for Enhancing MSME Competitiveness through Halal Certification: Challenges and Opportunities," the event occurred on September 18, 2024, and attracted 150 participants from 40 universities across Indonesia, both online and in person. The implementation method employed a Focus Group Discussion (FGD) approach and in-depth interviews, including training on strategies to improve MSME competitiveness through halal certification, obtaining halal certification, and identifying challenges and opportunities. Activities included preparing the team, introducing topics, summarizing discussions, analyzing data, and assessing the feasibility of qualifying MSMEs. The FGD and training materials cover the halal certification process, benefits, compliance with Islamic law, and strategies to improve MSME competitiveness at the international level and understand the differences in halal certification and product labelling between Indonesia and Brunei.
Pengaruh Akuntabilitas, Transparansi dan Kecakapan Manajerial terhadap Pengelolaan Dana Desa Oktaviani, Reni; Herianti, Eva
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11080

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh dari akuntabilitas, transparansi dan kecakapan manajerial terhadap pengelolaan dana desa di Kecamatan Cimalaka. Metodologi yang digunakan adalah pendekatan kuantitatif dengan teknik non-probability sampling dimana data dikumpulkan melalui kuesioner yang didistribusikan kepada 154 aparat desa. Data dianalisis dengan metode Partial Least Squares (PLS), menggunakan aplikasi SmartPLS 4.0. Hasil penelitian menunjukkan bahwa akuntabilitas berpengaruh positif terhadap pengelolaan dana desa di Kecamatan Cimalaka, begitu juga dengan transparansi dan kecakapan manajerial yang juga berpengaruh signifikan terhadap pengelolaan dana desa. Penelitian ini mengungkapkan bahwa penerapan akuntabilitas, transparansi, dan keterampilan manajemen yang optimal dapat berkontribusi pada pengelolaan dana desa yang lebih efektif, sejalan dengan prinsip pembangunan berkelanjutan.
Co-Authors Adrian Muluk Agustine Dwianika Ahmad Yani Amor Marundha Amor Marundha Andini Marselina Anggraini, Dahlia Tri Arifin, Ichwan Arna Suryani Arna Suryani Arna Suryani Arna Suryani, Arna Asmanah, Siti Budi Kurniawan Devy Yekti Palupi Diera Darmayani Elinda Ritnawati Fabian, Danu Fernando, Kenny Handayani, Dwi Nita Hargiyanti, Dewi Haryanto Haryanto Herninta, Tiwi Ichwan Arifin Juita Tanjung Lina Said Litdia, Litdia Marundha, Amor Marundha, Amor Miftahul Jannah Muluk, Adrian Ni Putu Eka Widiastuti Nora, Liza Priharta, Andry Ranisyia dinda alfirani Reni Oktaviani Ridho Wicaksono Rudiatin, Endang Salahuddin Al Ayubi SARI, TINI DITA Septemberizal Setia Budi, Agung Slamet Wahyudi Sopia, Iklima Pila Tanjung, Juita Tarigan, Krisnawati Tarmizi, Muhammad Irfan Trinandari Prasetya Nugrahanti Veny, Veny widiyanti, Ratna Nur