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All Journal Tax & Accounting Review Journal of International Conference Proceedings International Journal of Organizational Behavior and Policy Kajian Akuntansi Jurnal Akuntansi Kontemporer
Arja Sadjiarto
Fakultas Ekonomi Program Studi Akuntansi Universitas Kristen Petra
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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Pemahaman Kode Etik Ikatan Konsultan Pajak Mengenai Hubungan dengan Wajib Pajak oleh Konsultan Pajak di Surabaya Kurniawan, Ciska; Sadjiarto, Arja
Tax & Accounting Review Vol 1, No 1 (2013): Tax & Accounting Review
Publisher : Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.005 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pemahaman kode etik Ikatan Konsultan Pajak Indonesia mengenai hubungan dengan wajib pajak oleh Konsultan Pajak di Surabaya. Data yang digunakan dalam penelitian ini adalah data hasil wawancara dengan beberapa konsultan pajak di Surabaya. Kode etik yang digunakan dalam penelitian ini adalah Kode Etik Ikatan Konsultan Pajak Indonesia tahun 2009. Teknik analisis data yang digunakan dalam penelitian ini terdiri dari tiga alur kegiatan yang terjadi secara bersamaan, yaitu reduksi data, penyajian data, penarikan kesimpulan/verifikasi. Penelitian ini membuktikan bahwa semua konsultan pajak memahami isi dari kode etik Ikatan Konsultan Pajak Indonesia mengenai hubungan dengan wajib pajak.This purpose of this research is to know how far the understanding code of ethics of the Indonesian Tax Consultants concerning about Association with the Tax Payer by tax consultants in Surabaya. The data used in this study were data from interviews with tax consultants in Surabaya. The ethics code used in this study was the Code of Ethics of Indonesian Tax Consultants Association of 2009. The data analysis technique used in this study consisted of three events occurring simultaneously, which are data reduction, data presentation, conclusions drawing/verification. This study proved that all tax consultants understand the abovementioned code of ethics  of Indonesian Tax Consultants.
Analisis Benchmarking Otoritas Pajak dengan Perusahaan Sektor Industri Pertanian, Peternakan, Kehutanan, Perikanan, Sektor Industri Pengolahan Bukan Migas dan Sektor Industri Perdagangan, Jasa, dan Investasi yang Terdaftar di Bursa Efek Indonesia 2011 Setiawan, Alice; Sadjiarto, Arja
Tax & Accounting Review Vol 1, No 1 (2013): Tax & Accounting Review
Publisher : Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.005 KB)

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui adakah perbedaan antara rasio-rasio benchmark yang ditetapkan oleh Direktur Jenderal Pajak dengan Perusahaan-perusahaan dalam sektor industri Pertanian, Peternakan, Kehutanan, Perikanan; Industri Pengolahan Bukan Migas; dan Industri Perdagangan, Jasa, dan Investasi yang terdaftar di Bursa Efek Indonesia tahun 2011. Rasio-rasio benchmark yang menjadi variabel penelitian ini adalah Gross Profit Margin, Operating Profit Margin, Pretax Profit Margin, Corporate Tax To Turn Over Ratio, Net Profit Margin, Dividend Payout Ratio, rasio gaji/penjualan, rasio bunga/penjualan, rasio sewa/penjualan, rasio penyusutan/penjualan, rasio penghasilan luar usaha/penjualan, rasio biaya di luar usaha/penjualan, dan rasio input lainnya/penjualan.The purpose of this research was to find out whether there are any benchmark ratio differences between the one set by General Directorate of Taxes and Agricultural, Livestock, Forestry, Fishery Industrual Sector Companies; Non-Oil and Gas Processing Industrial Sector Companies; and Trade, Service, and Investment Industrial Sector Companies registered in Indonesia Stock Exchange in 2011. Benchmark ratios used in this research were Gross Profit Margin, Operating Profit Margin, Pretax Profit Margin, Corporate Tax To Turn Over Ratio, Net Profit Margin, Dividend Payout Ratio, salary/sales ratio, interest/sales ratio, rent/sales ratio, depreciation/sales ratio, income from non-business/sales ratio, expenses from non-business operation/sales ratio, and other input/sales ratio.
IMPLEMENTASI MODUL MATERIAL MANAGEMENT DAN MODUL FINANCE SAP PADA ENTERPRISE CENTRAL COMPONENT SIKLUS PEMBELIAN DI PT ”X” Wijaya, Debora Kurniasari; Sadjiarto, Arja
Tax & Accounting Review Vol 4, No 2 (2014): Tax & Accounting Review
Publisher : Petra Christian University

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Abstract

SAP adalah sistem ERP yang merupakan serangkaian subsistem yang berjalan secara  real-time dan saling berhubungan antar modul, di mana hal ini dapat mencegah duplikasi data antara subsistem yang satu dengan yang lain.Tujuan penelitian ini adalah untuk memahami dan menganalisa implementasi modul Material Management (MM) dan modul Finance (FI) SAP ECC pada siklus pembelian di PT. “X”. Jenis penelitian ini adalah penelitian deskriptif berupa studi kasus. Data yang digunakan dalam penelitian ini diperoleh melalui wawancara, pengumpulan dokumen, dan observasi. Hasil penelitian ini menunjukan bahwa siklus pembelian yang diterapkan oleh SAP di PT “X”, modul MM dan FI yang saling terintegrasi, dapat mempermudah dalam menangani proses bisnis di PT. ”X”. Dimulai dengan proses pembelian barang, barang yang dipermudah dengan MRP pada SAP, penerimaan barang, pemindahan barang, sampai pada sistem pembayaran. Kelemahannya, setiap pengguna SAP harus bisa mengoperasikan SAP, sehingga pengguna perlu ditraining supaya proses bisnis dapat berjalan lancar dan memperoleh hasil yang akurat.  Kelemahan lainnya, PT.”X” mempunyai plant yang berbeda wilayah, masih menggunakan one way authentication. Sehingga perlu menggunakan two way authentication dalam melakukan pergerakan material dari satu plant ke plant lainnya.
The Effect of Financial Distress and Transfer Pricing on Tax Avoidance in Multinational Companies Listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 Period Sadjiarto, Arja; Prasetyo, Devina Jesslyn; Go, Valerie Angelica
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2827

Abstract

Due to the Covid-19 pandemic conditions from 2020 to 2022, many companies, including multinational corporations, experiencing financial difficulties tend to be more aggressive in tax avoidance to sustain the future viability of the company. On the other hand, companies also utilize transfer pricing mechanisms to avoid high tax payments. This research aims to examine the influence of financial distress and transfer pricing on tax avoidance in multinational companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. Multiple regression analysis is used to analyze the data collected from a sample of 122 multinational companies listed on the IDX. The research results indicate that financial distress has a positive influence, while transfer pricing has a negative influence on tax avoidance in multinational companies listed on the IDX. Therefore, multinational companies in Indonesia need to consider these factors in managing their tax and financial risks. The implications of these research findings suggest that multinational companies in Indonesia need to consider these factors in managing their tax and financial risks.
The Role of Real Earnings Management (REM) in The Relationship between Financial Distress and Tax Planning Souisa, Angeline Grece; Tjondro, Elisa; Kusumawardhani, Adhityawati; Sadjiarto, Arja; Eoh, Tonny Stephanus
International Journal of Organizational Behavior and Policy Vol 3 No 2 (2024): JULY 2024
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.3.2.109-122

Abstract

The aim of this study is to test the impact of real earnings management (REM) on the relationship between financial distress and tax planning. To survive and maximise financial potential in the face of financial distress, management tends to use accounting tactics to increase revenue in order to reach the company's target. The study sample comprises manufacturing sector firms listed in the IDX between 2018 and 2022. The total company sample consisted of 124 companies with 542 observations. The study employed robust random effect panel regression techniques. This research reveals that there is a negative link between financial distress and tax planning. This study fails to prove that REM strengthens the relationship between financial distress and tax planning. Furthermore, the study discovered that two groups of firms with high and low REM abnormal cash flows exhibited distinct financial distress behaviours towards tax planning. The practical implications are that increased regulatory attention and decreased financial resources create a lower motivation to evade taxes, as exhibited by the negative correlation between financial distress and tax planning.
The Effect of Financial Distress and Transfer Pricing on Tax Avoidance in Multinational Companies Listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 Period Sadjiarto, Arja; Prasetyo, Devina Jesslyn; Go, Valerie Angelica
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2827

Abstract

Due to the Covid-19 pandemic conditions from 2020 to 2022, many companies, including multinational corporations, experiencing financial difficulties tend to be more aggressive in tax avoidance to sustain the future viability of the company. On the other hand, companies also utilize transfer pricing mechanisms to avoid high tax payments. This research aims to examine the influence of financial distress and transfer pricing on tax avoidance in multinational companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. Multiple regression analysis is used to analyze the data collected from a sample of 122 multinational companies listed on the IDX. The research results indicate that financial distress has a positive influence, while transfer pricing has a negative influence on tax avoidance in multinational companies listed on the IDX. Therefore, multinational companies in Indonesia need to consider these factors in managing their tax and financial risks. The implications of these research findings suggest that multinational companies in Indonesia need to consider these factors in managing their tax and financial risks.
THE EFFECT OF TAX AVOIDANCE, ESG, AND POLITICAL CONNECTION ON FIRM VALUE 2021-2023 Sadjiarto, Arja; Karistianto, Kalef; Tjandra, Putri Meydelin
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4939

Abstract

This study aims to investigate whether tax avoidance, ESG, and political connections affect firm value under current conditions. The purpose of this research is to examine the effects of tax avoidance, ESG, and political connections on firm value. Data analysis was conducted using Gretl. The sample consists of publicly traded non-financial companies from 2021 to 2023. The study uses a purposive sampling technique, resulting in 159 observations. This quantitative research utilizes multiple linear regression. Data was obtained from the Refinitiv Database and Annual Reports. The results show that ESG and tax avoidance significantly affect firm value, whereas political connections do not have an impact on firm value. The expected contribution of this research is to enhance transparency among all stakeholders, demonstrating the company’s commitment to tax compliance, ESG, implementation, and corporate governance, thereby increasing firm value.   Keywords     : ESG, Firm Value, Political Connection, and Tax Avoidance
IMPACT OF DISTRESS LEVEL IN RIGHT ISSUE PRICING AND SHARE PERFORMANCE Sadjiarto, Arja; Natadjaja, Michela; Sutikno, Fiona
Jurnal Akuntansi Kontemporer Vol. 16 No. 3 (2024)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v16i3.5436

Abstract

Research Purposes. This research aims to observe the influence of distress level and leverage on right issue subscription pricing since previous studies mainly focused on the subscription price’s impact rather than its determinants. For further analysis, this research also evaluates the subscription price, distress level, and leverage’s influence on share performance.Research Methods. Data analysis technique employs multiple linear regression with Ordinary Least Square (OLS) method, utilizing data from 70 public listed companies which are recorded to have published right issue in Indonesia Stock Exchange during 2004 to 2022.Research Results and Findings. This research discovered that distress level influences the right issue subscription price, and the right issue subscription price significantly influences share performance. Thus, the result of this research may be utilized by companies which are distressed, high-leveraged, or in possession of the characteristics in line with the control variables to consider the most ideal subscription price as well as its implications to the companies’ share performance.
Co-Authors Adhityawati Kusumawardhani Alice Setiawan Ciska Kurniawan Debora Kurniasari Wijaya, Debora Kurniasari Elisa Tjondro Eoh, Tonny Stephanus Go, Valerie Angelica Karistianto, Kalef Natadjaja, Michela Prasetyo, Devina Jesslyn Souisa, Angeline Grece Sutikno, Fiona Tjandra, Putri Meydelin