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All Journal Jurnal Akuntansi Jurnal Penelitian Ekonomi Akuntansi (JENSI) JURNAL ABDIKARYASAKTI JAKBS Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ilmiah Akuntansi AT-TAKLIM: Jurnal Pendidikan Multidisiplin Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Adhitya Putri Pratiwi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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PERAN BOOK TAX DIFFERENCES MEMODERASI PENGARUH ARUS KAS AKRUAL DAN ARUS KAS OPERASI TERHADAP EARNINGS PERSISTENCE Adhitya Putri Pratiwi; Lia Ira Sahara
Jurnal Akuntansi Vol 15 No 1 (2021): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v15i1.1839

Abstract

This study aims to examine whether the book of tax difference moderates the effect of accrual cash flow and operating cash flow on earnings persistence. The contribution of this study is to explain and explore the previous research about the role of book tax difference on the effect of accrual cash flow, operating cash flow and earning persistence. This study uses samples of companies in the consumption sector that have profit during the 2014-2018 period. The samples are determined by using purposive sampling method with the number of samples that meet the criteria of 11 companies. Methods of analysis used are panel data regresion test and moderated regression analysis (MRA). Result of this study shows that accrual cash flow and operating cash flow had an impact on earnings persistence. While, book tax difference could not moderate the impact of accrual cash flow and operating cash flow on earnings persistence.
Agresivitas Pajak : Manajemen Laba, Komisaris Independen, dan Intensitas Persediaan Anis Febriana; Adhitya Putri Pratiwi
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i2.8428

Abstract

The purpose of this study is to determine the effect of Profit Management, Independent Commissioners, and Inventory Intensity on Tax Aggressiveness. This study uses a sample of Consumer Non-Cyclicals Sector Companies on the Indonesia Stock Exchange in 2017-2021. The data used in this study are financial statements and annual reports. The sampling of this study used the purposive sampling method and based on existing criteria, 31 company data were obtained and analyzed using panel data regression techniques with fixed effect models to test the hypothesis. Data is processed with the help of Eviews 9 software. The results obtained show that simultaneously profit management, independent commissioners, and inventory intensity have an effect on tax aggressiveness. The results obtained show partially that profit management affects tax aggressiveness, independent commissioners have no effect on tax aggressiveness, and inventory intensity affects tax aggressiveness. This research is limited to the Consumer Non Cyclical Sector with the majority of independent commissioners amounting to 30% of the total commissioners so it is unable to prove its effect on tax aggressiveness. It is hoped that future researchers can continue this research by making changes to the sectors used and focusing on sectors with an independent board of commissioners ownership percentage of more than 30%.
Pengaruh Perencanaan Pajak, Keputusan Pendanaan Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahan Shella Maulana Putri; Adhitya Putri Pratiwi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

This study aims to provide evidence and analyze the effect of tax planning, funding decisions, and company growth on firm value. The research method used is descriptive research analysis with a quantitative approach and through secondary data. The population in this study came from consumer cyclical companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The sampling technique used the Purposive sampling method to produce a sample of 17 companies which were analyzed for 5 years of observation, the sample obtained was 85 data. The data is processed using E-views 10 software. The data analysis technique in this research is Panel Data Regression Analysis. The results showed (1) Tax planning, funding decisions, and company growth simultaneously affect firm value, (2) Tax planning has no significant and negative effect on firm value, (3) Funding decisions have a significant and positive effect on firm value, (4) Company growth has no significant and negative effect on firm value.
PELATIHAN AKUNTANSI PERANGKAT DESA GUNA PENINGKATAN KETERAMPILAN PENGELOLAAN KEUANGAN DI DESA KADUAGUNG BARAT, BANTEN Afridayani; Setianingsih; Adhitya Putri Pratiwi
Jurnal Abdikaryasakti Vol. 4 No. 2 (2024): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v4i2.21435

Abstract

Village funds are a form of government attention in providing opportunities to villages as an effort to maintain their potential. The use of village funds is directed at financing development and community empowerment with the aim of improving the welfare of village communities, the quality of human life and overcoming poverty. However, the amount of village funds needs to be balanced with increasing the capacity of Human Resources, namely village officials as managers of village funds. The low quality of Human Resources will ultimately give rise to community concerns regarding the management of village funds whose placement is used for other things that are not in accordance with the initial objectives. The aim of this Community Service activity is to provide training to partners, in this case Kaduanggung village officials, Banten, especially regarding: (1) Understanding accounting concepts, especially regarding village funds, and (2) Understanding the importance of transparency in financial management . This service activity is planned as an ongoing program, so that at the end of the assistance it is hoped that village officials will have full awareness regarding accounting records in managing village funds, and have records that are in accordance with accounting principles. Apart from that, to realize healthy village fund governance, active community participation is needed in carrying out supervision. The implementation of this service consists of several stages of activities, namely socialization, consultation and mentoring, formation of a village finance team, to ongoing evaluation and monitoring. The feedback and evaluation carried out is in the form of ongoing monitoring related to the recording carried out in the use of village funds.  
Pengaruh Inventory Intensity, Kebijakan Hutang, dan Ukuran Perusahaan Terhadap Agresivitas Pajak Shilla Anjelina; Adhitya Putri Pratiwi
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1360

Abstract

This study aims to analyze the effect of inventory intensity, leverage, and firm size on tax aggressiveness. This study was conducted by analyzing the financial statements of companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. In selecting samples, this study used a purposive sampling technique, namely 145 observation data from 29 selected companies. The data used in this study are secondary data in the form of financial statements from each company that has been used as a research sample. The panel data regression method is used as the research methodology in this study. The analysis of the research results uses the help of Eviews 12 Student Version Lite software. The results of the study indicate that the best model is the Fixed Effect Model (FEM). The results of this study indicate that Inventory Intensity partially has no effect on Tax aggressiveness, Leverage partially has no effect on Tax aggressiveness, Firm Size partially affects on Tax aggressiveness, and simultaneously Inventory Intensity, Leverage, and firm size has a negative affect on Tax aggressiveness.
DAMPAK FINANCIAL DISTRESS DAN KEPEMILIKAN KELUARGA TERHADAP TAX AVOIDANCE DENGAN STRATEGI BISNIS SEBAGAI VARIABEL MODERASI Khafah Nurfauziah; Adhitya Putri Pratiwi
Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/bav6gf53

Abstract

This study aims to analyze the effect of Financial Distress and family ownership on Tax Avoidance with business strategy as a moderator in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 to 2023. This type of research is quantitative research. The data used in this research are financial statements and annual reports. The sampling technique used in this research was obtained using purposive sampling method, in which from 130 companies from consumer non-cyclical sector, a sample of 27 companies during 5 years was obtained, so that 135 data sample were obtained. The type of data used in this study is secondary data using quantitative research methods. Testing in this study uses the help of the e-views 12. The results of this study indicate that simultaneously financial distress and family ownership have an significant effect on tax avoidance, partially financial distress has no significant effect on tax avoidance, family ownership has a significant and negative effect on tax avoidance, business strategy is unable to moderate financial distress on tax avoidance, business strategy is unable to moderate family ownership on tax avoidance.
PENGARUH INTENSITAS ASET TETAP, TRANSAKSI HUBUNGAN ISTIMEWA, DAN BEBAN PAJAK TANGGUHAN TERHADAP PRAKTIK PENGHINDARAN PAJAK Anjeng Sri Rukoyah; Adhitya Putri Pratiwi
AT-TAKLIM: Jurnal Pendidikan Multidisiplin Vol. 2 No. 8 (2025): At-Taklim: Jurnal Pendidikan Multidisiplin (Edisi Agustus)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/at-taklim.v2i8.816

Abstract

This study aims to determine the effect of fixed asset intensity, related party transaction, and deferred tax expense on tax avoidance practices. The population in this study were energy sector companies listed on the Indonesia Stock Exchange for the period 2019-2023 with a total sample of 11 companies for 5 years that met the predetermined criteria from a total of 90 companies and using a sampling technique, namely Purposive Sampling. The analysis used is multiple linear regression analysis and data processing is carried out with the help of Eviews 12 software. The results showed that simultaneously fixed asset intensity, related party transaction, and deferred tax expense affect tax avoidance practices. Partial research results show that fixed asset intensity has no effect on tax aggressiveness, special relationship transactions have no effect on tax avoidance practices, and deferred tax liabilities affect tax avoidance practices.
PENGARUH INTENSITAS ASET TETAP, UKURAN PERUSAHAAN, SALES GROWTH, DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE Selviana Maulya Permadani; Adhitya Putri Pratiwi
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 1 (2025): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i1.2975

Abstract

Penelitian ini bertujuan menganalisis pengaruh intensitas aset tetap, ukuran perusahaan, sales growth, dan komite audit terhadap tax avoidance. Penelitian kuantitatif ini menggunakan data sekunder dari 35 perusahaan sektor consumer non-cyclical yang terdaftar di BEI periode 2019–2023, dipilih melalui purposive sampling dari total 130 perusahaan. Analisis menggunakan regresi data panel. Hasil uji F menunjukkan keempat variabel berpengaruh simultan terhadap tax avoidance. Secara parsial, hanya ukuran perusahaan dan sales growth yang berpengaruh, sementara intensitas aset tetap dan komite audit tidak berpengaruh.
PENGARUH UKURAN PERUSAHAAN, INTENSITAS MODAL, DAN KEPEMILIKAN ASING TERHADAP PENGHINDARAN PAJAK Tana Ramania; Adhitya Putri Pratiwi
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 1 (2025): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i1.2978

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, intensitas modal, dan kepemilikan asing terhadap penghindaran pajak. Penelitian ini dilakukan pada sektor consumer non-cyclical yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2019 hingga tahun 2023. Sampel penelitian dipilih menggunakan teknik purposive sampling, sehingga diperoleh 12 perusahaan sebagai sampel dari total 132 perusahaan dalam populasi. Data yang digunakan pada penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan. Analisa data menggunakan bantuan perangkat lunak Eviews 12 Student Version Lite. Hasil pada penelitian ini menunjukkan bahwa secara simultan Ukuran Perusahaan, Intensitas Modal, dan kepemilikan Asing berpengaruh terhadap Penghindaran Pajak. Ukuran Perusahaan secara parsial tidak berpengaruh terhadap Penghindaran Pajak, Intensitas Modal secara parsial berpengaruh terhadap Penghindaran Pajak, Kepemilikan Asing secara parsial berpengaruh terhadap Penghindaran Pajak.
Pengaruh Sales Growth, Transfer Pricing dan Beban Pajak Tangguhan terhadap Tax Avoidance Firda Musliha Pasha; Adhitya Putri Pratiwi
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.995

Abstract

This study aims to analyze the effect of Sales Growth, Transfer Pricing and deferred tax expense on Tax Avoidance. This type of research is quantitative research with secondary data sources. The research population includes 130 companies in the consumer non cyclicals sector that listed on the Indonesia Stock Exchange in 2019-2023. The sample selection method used in this study was purposive sampling so that the final sample obtained by this method was 8 companies for the period 2019-2023 with a total research sample of 40 sample data. The analysis method uses panel data regression analysis techniques with the help of the E-Views 12 program. The results showed that the best model was the Common Effect Model (CEM). The results showed that Sales Growth, Transfer Pricing and Deferred Tax Expenses simultaneously affect on Tax Avoidance. The results obtained show that partially that Sales Growth (X1) and Deferred Tax Expenses (X3) have an influence on Tax Avoidance (Y) while for the Transfer Pricing variable (X2) has no effect on the Tax Avoidance variable (Y).
Co-Authors Afridayani Anis Febriana Anjeng Sri Rukoyah Firda Musliha Pasha Khafah Nurfauziah Lia Ira Sahara Noviyanti Rahmah Selviana Maulya Permadani Setianingsih Shella Maulana Putri Shilla Anjelina Tana Ramania