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All Journal Infestasi Journal of Accounting and Investment Prosiding Seminar Nasional INDOCOMPAC Jurnal Terapan Abdimas Jurnal Ilmu Ekonomi dan Pembangunan Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JRB-Jurnal Riset Bisnis Owner : Riset dan Jurnal Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Akuntansi Kesatuan 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 Journal of Artificial Intelligence and Digital Business Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Innovative: Journal Of Social Science Research Jurnal Akuntansi Manado (JAIM) Jurnal Bisnis, Manajemen, dan Keuangan International Journal of Pertapsi Jurnal Akuntansi

Eva Herianti

Universitas Muhammadiyah Jakarta

Author-ID : 3638496

Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 47 Documents Claim Missing Document

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Determinan Kemandirian Keuangan Daerah Andini Marselina; Eva Herianti
Jurnal Akuntansi dan Governance Vol 2, No 2 (2022): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.2.2.110-118

The dependency level of regional governments’ financial on central government is quite high, directing this study to further analyze its determinants. This study employs quantitative method with secondary data from the realization reports of regional expenditure revenues in the form of balance sheets and governmental financial reports. 156 reports during 2016-2018 from 56 regencies and cities on the island of Kalimantan are chosen with purposive sampling. The results show that capital expenditures, regional taxes and general allocation funds simultaneously have significant effect on regional government’s financial independence. Partially, capital expenditures and regional taxes also have significant effect on regional government’s financial independence, while general allocation fund has insignificant effect on regional government’s financial independence.

Pengaruh Aktivitas Thin Capitalization Terhadap Penghindaran Pajak Siti Salwah; Eva Herianti
JRB-Jurnal Riset Bisnis Vol 3 No 1 (2019): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

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

The purpose of this study is to estimate the effect of thin capitalization activities on tax avoidance. The study sample used the consumer goods industry listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017 through purposive sampling and obtained 24 companies, so that 72 observations were obtained. The results showed that thin capitalization had a negative and significant effect on tax avoidance using both the common effect, fixed effect and random effects methods. The implications of this study prove that after the regulation of the finance minister about the ratio of debt to capital affects the value of the debt to capital ratio (DER) to be lower, thereby reducing tax avoidance (book tax gap).

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

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.

Property dan Real Estate Pengaruh Financial Distress dan Intensitas Aset Tetap terhadap Tax Avoidance, Peran Good Corporate Governance Sebagai Pemoderasi Gian Anugerah Pratama Gian; Eva Herianti; Sabaruddin
JRB-Jurnal Riset Bisnis Vol 5 No 2 (2022): April
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v5i2.2327

Penelitian ini bertujuan untuk meneliti pengaruh financial distress, intensitas aset tetap terhadap tax avoidance dengan good corporate governance sebagai pemoderasi. Populasi dalam penelitian ini adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia selama tahun 2016-2019. Total sampel yang didapatkan dari hasil pengurangan dengan menggunakan purposive sampling adalah 24 sampel. Metode analisis data menggunakan analisis regresi data panel dengan menggunakan software Eviews 9.0 dengan melakukan beberapa tahap pengujian. Hasil penelitian menunjukkan bahwa financial distress berpengaruh signifikan terhadap tax avoidance, sedangkan intensitas aset tetap tidak berpengaruh terhdap tax avoidance, sementara kepemilikan institusional dan kepemilikan manajerial berhasil memberikan pengaruh signifikan terhadap hubungan financial distress dan intensitas aset tetap dengan tax avoidance. Dan secara simultan variabel financial distress dan intensitas aset tetap dengan good corporate governance sebagai pemoderasi berpengaruh signifikan terhadap tax avoidance. Kata Kunci : Financial Distress, Intensitas Aset Tetap, Good Corporate Governance, Tax Avoidance

Determinan Motivasi Wajib Pajak Dalam Memenuhi Kewajiban Perpajakan Pada Wajib Pajak Pekerja Bebas Di Tangerang Selatan Nur Anggraini; Eva Herianti
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1201

This research aims to examine and analyze the effect of the self- assessment system, modernization of the administration system, tax awareness and tax audit on the motivation of taxpayers to fulfill their tax obligations. This research is a quantitative research using primary data through questionnaires to free worker taxpayers in the South Tangerang area. This research uses SEM Partial Least Square analysis method with SmartPLS 3.0 analysis tool. Sampling method using the Lemeshow formula (1997) and produced 70 respondents but the data processed were 63 respondents. The results of this study indicate that: The application of the self-assessment system (X1) affects significant the motivation of taxpayers in fulfilling their tax obligations; Modernization of the Administration system (X2) has an effect significant on the motivation of taxpayers in fulfilling their tax obligations; Tax Awareness (X3) affects significant the motivation of taxpayers in fulfilling tax obligations; Tax audit (X4) has effects but not significant on taxpayer motivation in fulfilling tax obligations. Keywords: Self Assessment System Implementation, Administrative System Modernization, Tax Awareness, Tax Audit, Taxpayer Motivation in Fulfilling Tax Obligations.

The Role of Village Fund Allocation (ADD) in Improving Community Welfare Through Village Potential Eva Herianti; Litdia Litdia
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2022: JTAKEN Vol. 8 No. 1 June 2022
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Corruption in village fund allocation involving village officials has become a grave concern for the government. This condition will undoubtedly reduce the community's welfare, given that village fund allocation is used to satisfy personal gains instead of fulfilling the primary needs of the community. Therefore, this study aims to examine and analyze the effect of village fund allocation on community welfare through village potential. The sample of this study comprises provincial governments using the purposive sampling method, which reports village financial data from 2017 to 2019. The panel data regression method was used in this study to test the hypothesis with the help of Eviews version 11. This study revealed that the allocation of village funds had a positive and significant effect on community welfare. However, village potential cannot strengthen the influence of village fund allocation on community welfare. This study also discovered that the level of community welfare was high due to the village revenue effectiveness. However, no significant difference was found under the category of village spending efficiency on community welfare. In other words, village fund allocation that is spent optimally by the village government for its various strategic programs will positively impact community welfare. This study aims to address the gap found in previous literature by formulating the measurement of the variable allocation of village funds and village potential, which is still limited by using secondary data.

Managerial Performance Determinants Hidayanti Hidayanti; Andry Priharta; Eva Herianti
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.v5i4.7262

The professionalism of the principal has not reached the target with mastery of the principal's competence of 47.1% and this is an important concern for school supervisors. Therefore, this research is important to do. This study aims to examine and analyze total quality management, internal control, organizational commitment, and budget participation on the managerial performance of Vocational High Schools (SMK) in DKI Jakarta. The sample in this study consisted of principals, vice of principals and head of administratives of Vocational High Schools. The number of samples that meet the prerequisites is 99 respondents. The analytical tool used is SEM PLS with SmartPLS 3.0 as a statistical test tool. The results of this study indicate that total quality management affects managerial performance, internal control system affects managerial performance, organizational commitment affects managerial performance, budget participation affects managerial performance. Together, total quality management, internal control, organizational commitment, and budget participation affect managerial performance. This research was conducted during the covid pandemic, so it was limited to meeting managerial parties.

DETERMINAN KEPATUHAN WAJIB PAJAK: KONDISI KEUANGAN SEBAGAI PEMODERASI: (Studi Empiris Wajib Pajak Badan yang terdaftar di KPP Pratama Jakarta Kebayoran Baru Dua) Suwanti; Eva Herianti; Sulhendri
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 2 No. 2 (2022): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

The tax ratio from 2014 to 2020 did not show any significant development. The Covid-19 pandemic that is currently happening has caused the 2020 tax ratio to decrease to 9.73. The tax ratio can be increased by increasing tax compliance. This study aims to measure "Determinants of Tax Compliance with Financial Conditions as Moderators". The variables in this study are Tax Knowledge, Tax Sanctions, Tax Audit and Trust with Financial Conditions as Moderation Variables. The type of research used is quantitative research with a survey research form. This study uses primary data through a questionnaire, with corporate taxpayer respondents who are registered at KPP Pratama Jakarta Kebayoran Baru Dua. The sample used in this study were 169 respondents. Quantitative data analysis was performed using the Partial Least Square (SEM-PLS) technique which was processed through the SmartPls 3.0 software. This study shows that knowledge of taxation and tax sanction has a positive and insignificant effect on tax compliance, while tax audit and taxpayer trust have a positive and significant effect on tax compliance. Financial conditions are not able to moderate the influence of tax knowledge, tax sanction, tax audit and trust on tax compliance

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

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

PENGARUH KECURANGAN LAPORAN KEUANGAN TERHADAP HUBUNGAN ANTARA MANAJEMEN LABA DAN PENCAPAIAN KINERJA KEUANGAN Eva Herianti; Amor Marundha; Septemberizal Galib; Rusyad Nurdin
Jurnal Ilmiah Manajemen Ubhara Vol 4, No 2 (2022): 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.v4i2.1212

Penelitian ini bertujuan untuk memberikan bukti empiris dengan menganalisis hubungan antara kinerja perusahaan, manajemen laba dan kecurangan laporan keuangan yang dikukur dengan financial target, financial stability dan external pressure sebagai variabel moderasi. Pemutakhiran dalam penelitian ini adalah data perusahaan BUMN yang terdaftar di BEI tahun 2019 hingga 2021 Alat analisis yang digunakan adalah eviews 10. Penelitian ini mendefinisikan bisnis dan strategi cara perusahaan untuk bertahan dan memperoleh legitimasi dari para stakeholder. Hasil penelitian menjelaskan bahwa manajemen laba berpengaruh signifikan terhadap kinerja keuangan perusahaan dan moderasi melalui kecurangan laporan keuangan (FT, FS, dan EP) menjelaskan bahwa financial target dan external pressure meningkatkan pengaruh manajemen laba terhadap kinerja keuangan perusahaan, sedangkan untuk external pressure tidak meningkatkan pengaruh manajemen laba terhadap kinerja keuangan perusahaan. Kata Kunci : Kinerja Keuangan, Manajemen Laba, Kecurangan Laporan Keuangan, Financial Target, Financial Stability, External Pressure

Co-Authors Adrian Muluk Agung Dharmawan Buchdadi Agustine Dwianika Ahmad Yani Anah Nurjanah Andini Marselina Andry Priharta Anggraini, Dahlia Tri Arifin, Ichwan Arna Suryani Arna Suryani Arna Suryani Arna Suryani, Arna Asmanah, Siti Atmadja, Zahra Syafitri Budi Kurniawan Devy Yekti Palupi Diana Frederica Diera Darmayani Elinda Ritnawati Fabian, Danu Fernando, Kenny Gian Anugerah Pratama Gian Handayani, Dwi Nita Hargiyanti, Dewi Haryanto Haryanto Herlita, Addhea Herninta, Tiwi Hidayanti Hidayanti Ichwan Arifin Juita Tanjung Lina Said Litdia Litdia Litdia, Litdia M. Irfan Tarmizi Marundha, Amor Miftahul Jannah Mitsalina Tantri Muluk, Adrian Mutiah Mutiah Ni Putu Eka Widiastuti Nora, Liza Nur Anggraini Nuryati, Tutty Priharta, Andry Ranisyia dinda alfirani Reni Oktaviani Ridho Wicaksono Rudiatin, Endang Rusyad Nurdin Sabaruddin Salahuddin Al Ayubi Sapridin, Sapridin SARI, TINI DITA Septemberizal Septemberizal Galib Setia Budi, Agung Siti Hamidah Rustiana Siti Salwah Slamet Wahyudi Sopia, Iklima Pila Sulhendri Susilawati, Susilawati Suwanti Tanjung, Juita Tarigan, Krisnawati Tarmizi, Muhammad Irfan Trinandari Prasetya Nugrahanti Ulvy, Zatalini Veny, Veny widiyanti, Ratna Nur

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