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All Journal Jurnal Ekonomi Journal The Winners Akuntansi Krida Wacana International Business and Accounting Research Journal Jurnal ULTIMA Accounting Ultima Management : Jurnal Ilmu Manajemen Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Akuntansi Jurnal Bakti Masyarakat Indonesia Quantitative Economics and Management Studies Action Research Literate (ARL) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Paradigma Akuntansi International Journal of Application on Economics and Business
Linda Santioso
Tarumanagara University
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pengaruh Self-Assessment System, Tax Morale, dan E-Filing terhadap Kepatuhan Pajak Bagi Wajib Pajak Orang Pribadi Putri Jehova, Aurora; Santioso, Linda
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 15 No. 4 (2024): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/covalue.v15i4.4704

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Self-Assessment System, Tax Morale, dan E-Filing terhadap kepatuhan pajak Wajib Pajak Orang Pribadi di Indonesia. Metode penelitian yang digunakan adalah penelitian konklusif kausal, dengan pengumpulan data melalui kuesioner online kepada 142 responden menggunakan teknik convenience sampling dan simple random sampling dengan metode snowball. Data dianalisis menggunakan pendekatan PLS-SEM dengan software SmartPLS 3. Hasil penelitian menunjukkan bahwa ketiga faktor—Self-Assessment System, Tax Morale, dan E-Filing—memiliki pengaruh signifikan terhadap kepatuhan pajak, masing-masing dengan nilai 0,316, 0,376, dan 0,296. Hal ini menegaskan bahwa penerapan sistem penilaian mandiri yang baik, moral pajak yang tinggi, dan penggunaan e-filing efektif dalam meningkatkan kepatuhan pajak Wajib Pajak Orang Pribadi. Kesimpulannya, peningkatan kepatuhan pajak dapat dicapai melalui penguatan ketiga faktor ini. Implikasi dari penelitian ini adalah pentingnya upaya pemerintah dalam memperkuat Self-Assessment System, meningkatkan kesadaran moral pajak, dan memperluas penggunaan e-filing untuk mendukung kepatuhan pajak yang lebih baik.
Pengaruh Corporate Social Responsibility, Profitability, Leverage, dan Independent Commissioner terhadap Tax avoidance pada Industri Barang Konsumen Primer Yani Joko, Devi; Santioso, Linda
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 15 No. 4 (2024): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/covalue.v15i4.4721

Abstract

Penghindaran pajak merupakan isu yang krusial, terutama dalam industri yang memiliki dampak finansial signifikan, seperti sektor barang konsumsi primer. Penelitian ini mengeksplorasi pengaruh Corporate Social Responsibility (CSR), Profitabilitas, Leverage, dan Komisaris Independen terhadap penghindaran pajak pada perusahaan yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2018 hingga 2022. Tujuan penelitian ini yaitu guna mengetahui bagaimana aspek-aspek tersebut berkontribusi terhadap perilaku penghindaran pajak perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan model regresi linier berganda guna menganalisis data sekunder yang dikumpulkan dari 167 perusahaan di sektor tersebut. Hasil penelitian menjelaskan bahwa CSR tidak mempunyai dampak signifikan terhadap penghindaran pajak, sementara profitabilitas berhubungan negatif dengan penghindaran pajak, yang menjelaskan bahwa perusahaan dengan profitabilitas tinggi cenderung lebih patuh terhadap peraturan perpajakan. Leverage memiliki hubungan positif dengan penghindaran pajak, yang berarti perusahaan dengan tingkat utang yang lebih tinggi lebih cenderung terlibat dalam strategi pengurangan pajak. Namun, komisaris independen tidak mempunyai dampak signifikan terhadap praktik penghindaran pajak. Temuan ini memberikan kontribusi terhadap pemahaman yang lebih luas tentang perilaku perpajakan perusahaan dan memberikan wawasan bagi para pemangku kepentingan dalam proses pengambilan keputusan.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN INFRASTRUKTUR Safitri, Sarah; Santioso, Linda
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34292

Abstract

The research was conducted to empirically prove the effect of leverage (DER), institutional ownership (IO), profitability (ROA), and company size (SIZE) on firm value (PBV) in infrastructure sector companies listed on the Indonesia Stock Exchange. In the research to obtain a valid sample of 90 data from 38 companies after outliers were carried out using the purposive sampling method. This study tested the hypothesis using multiple linear regression methods and data were processed using SPSS version 16. The results of this study stated that leverage and firm size did not have a significant effect on firm value. Institutional ownership has a significant negative effect on firm value. Profitability has a significant influence and has a positive direction on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING SEBAGAI VARIABEL DEPENDEN PADA SEKTOR PERINDUSTRIAN Henlindra , Catherine Oktovella; Santioso, Linda
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34404

Abstract

The main objective of this study is to analyze the effect of leverage, firm size, net working capital, and growth opportunity on cash holding in industrial sector companies listed on the Indonesia Stock Exchange in 2019–2021. This study uses a purposive sampling technique with the number of companies obtained as many as 38 companies that are included in the purposive sampling criteria. The data used are secondary data from the company's annual report obtained through the Indonesia Stock Exchange website and the company's official website. Data processing uses the E-Views 12 application program with a quantitative method. The results of this study indicate that the independent variables leverage, firm size, & growth opportunity have no effect on the dependent variable cash holding, and net working capital has a positive effect on cash holding.
Pengaruh Cash Position, Leverage, dan Firm Growth Terhadap Kebijakan Dividen Teresia, Teresia; Santioso, Linda
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34407

Abstract

This study aims to find out the role of cash position, leverage, and firm growth on dividend policy in listed consumer cyclical and non-cyclical companies listed on the Indonesia Stock Exchange in 2019-2021. Purposive sampling was used to select the sample, and valid data came from 23 different companies. Multiple regression analysis is used in the data processing technique, which is aided by the SPSS (Statistical Product and Service Solution) program V26.0 and Microsoft Excel 365 The results of this study indicate that cash position has a positive and significant effect on dividend policy, while leverage and firm growth have no effect on dividend policy. The implication of this research is comprehending the importance of cash position, leverage, and firm growth in dividend policy to give investors confidence to invest their funds or invest.
THE EFFECT OF FISCAL COMPETENCE, TAX SOCIALIZATION AND TAX JUSTICE ON TAXPAYER COMPLIANCE Daryatno, Andreas Bambang; Santioso, Linda
Ultimaccounting Jurnal Ilmu Akuntansi Vol 17 No 1 (2025): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v17i1.4245

Abstract

Abstract— The tax ratio in Indonesia refers to the comparison between tax revenues and a country's Gross Domestic Product (GDP), indicating the size of the tax portion of the national economy. In recent years, Indonesia's tax ratio has tended to stagnate. The development of Indonesia's Tax Ratio in 2021 was 9.1%, in 2022 was 10.4%, in 2023 was 10.21% and in 2024 was 10.31%, lower than in 2023. This study aims to find empirical evidence of the influence of tax competence, tax socialization and tax fairness on taxpayer compliance. The sample selection technique in this study uses convenience sampling. Data processing using the Smart PLS program. The results of this study provide empirical evidence that tax competence and tax justice have no influence on taxpayer compliance, while tax socialization has an influence on taxpayer compliance. The implications of this research, tax officials can no longer act oppressively or arbitrarily against taxpayers. The digitalization of the tax system allows taxpayers to better understand and fulfill their tax obligations. The tax authorities' competence is no longer dominant, as taxpayers are given greater access compared to the old tax system. Through continuous tax outreach and easy access to tax information, taxpayers can access tax information via various platforms, which provides a sense of trust for taxpayers. Although there is a perception of injustice that triggers psychological impacts, such as dissatisfaction or an inability to see the correlation between tax payments and benefits received. Tax money is not used to save government companies, where there is a lot of mega-corruption that hurts the public as taxpayers. Keywords: Taxpayer Compliance, Tax Competence, Tax Socialization, Tax Justice
Pengaruh Return on Assets, Leverage, dan Company Size Terhadap Tax Avoidance dengan Institutional Ownership Sebagai Variabel Moderasi pada Industri Konsumen Barang Primer Periode 2018-2022 Danikhtiarananda, Bagas Anugrah; Santioso, Linda
Action Research Literate Vol. 8 No. 9 (2024): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v8i9.1157

Abstract

Penelitian ini bertujuan untuk menguji secara empiris terkait pengaruh Returrn on Assets, Leverage, dan Company Size yang dimoderasi oleh Institutional Ownership terhadap Tax Avoidance pada perusahaan industri barang primer yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Pemilihan data dilakukan dengan teknik purposive sampling dan diperoleh 33 perusahaan dengan total 30 data outlier dan 135 sampel selama lima tahun. Pengujian hipotesis menggunakan analisa regresi berganda yang diolah menggunakan aplikasi SPSS. Hasil penelitian ini menunjukkan bahwa Returrn on Assets dan Company Size dinilai tidak memiliki pengaruh signifikan terhadap Tax Avoidance, sedangkan Leverage memiliki pengaruh positif dan signifikan terhadap Tax Avoidance. Sementara itu, Institutional Ownership sebagai variabel moderasi dinilai hanya berhasil mempengaruhi hubungan Leverage dengan Tax Avoidance.
THE EFFECT OF DIGITALIZATION OF TAXATION, TAX MORALE AND MODERNIZATION OF THE ADMINISTRATIVE SYSTEM ON TAXPAYER COMPLIANCE Santioso, Linda; Daryatno, Andreas Bambang
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.682-695

Abstract

This research aims to determine the effect of Tax Digitalization, Tax Morale and Administrative System Modernization on Taxpayer Compliance. The sample selection technique in this research used a convenience sampling technique. Data processing uses the Smart PLS program. The research results show that the administrative system modernization variable has a significant positive influence on taxpayer compliance, digitalization has a positive but not significant influence, while tax morale has a negative and insignificant influence. The implications of this research are that it is very important to maintain the security of taxpayer data and make it easier for taxpayers to access tax applications both when paying taxes and reporting taxes, which will increase taxpayer compliance because personal data is safe and makes it easier for taxpayers to carry out their tax obligations. Apart from that, with the DJP's plan to implement Coretax, which is one application used for all tax obligations, taxpayers will not be confused by the many tax applications currently used by taxpayers. The modernization of the tax system which continues to develop by following the technological era and taking advantage of current technological advances has a great influence on increasing tax compliance because it will be easier for taxpayers to access information and carry out their obligations as compliant taxpayers.
UNVEILING FACTORS AFFECTING FIRM VALUE OF FOOD AND BEVERAGE COMPANIES LISTED IN INDONESIA STOCK EXCHANGE Sylvia, Sylvia; Santioso, Linda
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.903-914

Abstract

The objective of this research is to observe the relationship between factors affecting firm value as one of the important components in impacting investor investment decisions. The influencing factors include profitability, capital structure, and firm size. During this study, the purposive sampling method was utilized in food and beverage sub-sector companies registered on the Indonesia Stock Exchange. This method produces results in the form of 93 data samples from 31 companies during the period 2021 to 2023. By utilizing Eviews Software version 12, this study applies the multiple regression analysis method during testing. The findings obtained based on this study explain that there are two factors, such as profitability and capital structure, which can positively and significantly impact firm value. Meanwhile, firm size does not significantly affect firm value. From the results gathered, it is hoped that this study will be able to provide an impact and contribution to enriching knowledge related to the factors that influence firm value as a dependent variable. This study is likewise anticipated to make a substantial contribution by providing a profound understanding, while stimulating subsequent inquiries into the factors that may shape firm value. Not only that, this research can also contribute to giving references to related companies to be capable of producing more effective financial policies and decisions.
THE INFLUENCE OF SALES GROWTH, LEVERAGE, COMPANY SIZE, AND PROFITABILITY ON TAX AVOIDANCE IN CONSUMER NON-CYCLICALS COMPANIES FROM 2021 TO 2023 Dintia, Cecilia; Santioso, Linda
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1234-1244

Abstract

The purpose of this study is to gather empirical data regarding the effects of sales growth, leverage, company size, and profitability on tax avoidance. Focusing on consumer non-cyclicals companies that listed on the Indonesia Stock Exchange (IDX), the study used a purposive sampling method to select a data set of 124 samples from 52 companies covering the period 2021 to 2023. To analyze the data, SPSS version 25 was employed, and multiple linear regression analysis was applied to examine the relationships among these variables. The findings indicate that sales growth has a positive effect on tax avoidance. Conversely, profitability shows indicates a detrimental effect on tax avoidance. Meanwhile, leverage and company size were found to have no significant effect on tax avoidance within the sample. This study aims to contribute to the literature on tax avoidance by clarifying the role of specific financial factors in influencing tax strategies among consumer non-cyclicals companies in Indonesia. The expectation is to minimize tax avoidance actions that could result in significant losses to the state. The insights provided can serve as valuable references for managers and policymakers, helping them to understand the financial characteristics that drive tax avoidance behavior. Additionally, this research encourages further exploration into other factors that may influence tax avoidance, ultimately supporting a more comprehensive understanding of corporate tax practices.
Co-Authors Alverianti, Adeline Aristha, Adya Juni Bonal, Emilie Monique Carolina, Valentina Danikhtiarananda, Bagas Anugrah Daryatno, Andreas Bambang Daryatno, Andreas Bambang Deliana, Audrey Dintia, Cecilia Dra. Nurainun M.M.,Ak Bangun Emilie Monique Bonal F.X. Kurniawan Tjakrawala, F.X. Kurniawan Febrianty, Levina Felle, Aderiana Rosalia Gunawan, Aditiya Christianto Halim, Caroline Maretha Hariyanto, Jessenia Lorreta Henlindra , Catherine Oktovella Kurnia, Fransisca Kurniati W. Andani Liong, Jhun Marcello Natasha Caesar Devona Prasetya, Billy Putra, Rizki Pratama Putri Jehova, Aurora Safitri, Sarah Siwalette, Jovanka Evangelia Sylvia, Sylvia Tambunan, Lydia Septaria Teresia, Teresia Yani Joko, Devi YENNY YENNY Yessica, Tiffany Yuniarwati, Yuniarwati