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All Journal Journal of Economic, Bussines and Accounting (COSTING) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Asian Journal of Management, Entrepreneurship and Social Science
Diana Airawaty
Universitas Mercu Buana Yogyakarta
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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TAX E-FILING AND TAX COMPLIANCE IN TEN YEARS: A BIBLIOGRAPHY APPROACH Diana Airawaty; Wahyu Widarjo
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 7, No 1: Mei 2021
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v7i1.1627

Abstract

This study aims to review the researches on electronic tax filing which have affects to Tax Compliance in accredited scientific journal for 10-year period. The review was conducted against 99 articles relating to e-filing and tax compliance in various countries. The observation period started from 2010 – 2019. This examination used "Charting the field" and "analyzing the community-citation”. The first approach was mapping area includes the selection of articles; Classification of articles by topic, Method and discipline; Journal characteristics; and article characteristics. The second approach, the community analysis of tax scientists in the accounting area through the number of citations. Mendeley and Google Scholar were used to support this study. The research topic of e-Filing taxation revolved around the information technology in taxation system and tax compliance. Most of the researches used quantitative research methods and analysis tools of regression and Structural Equation Modeling (SEM). The survey method was dominant in this study, followed by study of literature. The variables were mostly from Technology Acceptance Model and UTAUT model meanwhile journal resources were from various journals and conferences. The analysis of citation showed that taxation researches already have contributions in accounting especially in taxation science. Next research should Increase the number of papers for further observation.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PT BANK BPD DIY DAN PT BANK BPD JAWA TENGAH 2017-2019 Maria Regina Nansi; Diana Airawaty
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 7, No 2: November 2021
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v7i2.2047

Abstract

Kinerja suatu bank dapat dinilai dengan menganalisis laporan keuangannya. Kinerja dan posisi keuangan bank tercermin dari laporan keuangannya, dimana informasi ini akan bermanfaat bagi pihak eksternal untuk menilai risiko yang mungkin terjadi pada suatu bank. Penelitian ini dilakukan bertujuan untuk mengetahui kinerja BPD DIY dan Bank Jateng dari rasio-rasio keuangannya yakni Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Net Interest Margin (NIM), Return On Asset (ROA), Return On Equity (ROE), Operating Ratio (OR), dan Loan to Deposit Ratio (LDR). Jenis penelitian yang digunakan adalah literature review, dengan pendekatan kuantitatif. Penelitian menggunakan data sekunder, yaitu data tahunan selama periode 2017-2019. Dari hasil penelitian menggunakan analisis proksi rasio keuangan terbukti bahwa kinerja BPD DIY lebih baik dibandingkan Bank Jateng. Untuk meningatkan kinerja bank harus melakukan evaluasi internal agar memperkecil kelemahan dan risiko.
MSMEs Financial Statements And The Factors Affecting Their Quality Ratri Paramitalaksmi; Diana Airawaty
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 01 (2024): Pebruary, Asian Journal of Management Entrepreneurship and Social Science ( AJ
Publisher : Cita Konsultindo Research Center

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

Abstract

The reason of this investigate is to discover the affect of entrepreneurs' discernments on the quality of MSME financial statement moderated by self-efficacy, the impact of bookkeeping understanding on the quality of MSME financial statement moderated by self-efficacy, the impact of MSME digitalization on the quality of MSME financial statement moderated by self-efficacy. The populace in this think about is MSMEs in Banguntapan Area, Bantul, Yogyakarta. The information utilized is essential information. Essential information is within the shape of survey comes about and in-depth interviews with MSME business people in Banguntapan Area, Bantul, Yogyakarta. Information handling in this think about utilized Smart PLS. The result of this think about is that indeed without self-efficacy, the discernment of trade on-screen characters and digitalization of MSMEs in Banguntapan Area influence the quality of MSME money related explanations based on SAK EMKM. Then again, the level of bookkeeping understanding had by each MSME on-screen character in Banguntapan Area does not influence the quality of monetary explanations indeed with self-efficacy.
PENGARUH LEVERAGE, PERTUMBUHAN PENJUALAN, DAN KONEKSI POLITIK TERHADAP PENGHINDARAN PAJAK Laily Arofah; Diana Airawaty
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12658

Abstract

Penelitian ini didorong oleh pentingnya sektor perpajakan bagi penerimaan negara, di mana penghindaran pajak masih menjadi tantangan besar, terutama pada perusahaan Properti dan Real Estate di Indonesia. Penelitian ini bertujuan untuk menguji pengaruh Leverage, Pertumbuhan Penjualan, dan Koneksi Politik terhadap Penghindaran Pajak perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2023. Metode yang digunakan adalah penelitian kuantitatif dengan data sekunder berupa laporan keuangan perusahaan yang diambil dari situs resmi BEI. Teknik analisis yang digunakan meliputi uji regresi linear berganda dengan bantuan perangkat lunak SPSS. Sampel penelitian terdiri dari 33 perusahaan Properti dan Real Estate yang dipilih berdasarkan kriteria purposive sampling. Hasil penelitian menunjukkan bahwa Leverage, Pertumbuhan Penjualan, dan Koneksi Politik tidak berpengaruh terhadap Penghindaran Pajak. Simpulan ini menunjukkan bahwa strategi Penghindaran Pajak di sektor ini tidak didorong oleh faktor-faktor tersebut, melainkan oleh faktor lain yang belum diteliti. Hasil ini diharapkan dapat memberikan kontribusi pada perumusan kebijakan perpajakan yang lebih efektif di masa depan.
Co-Authors Laily Arofah Maria Regina Nansi Ratri Paramitalaksmi Wahyu Widarjo