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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
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

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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.
Pengaruh Perencanaan Pajak, Pertumbuhan Penjualan, dan Good Corporate Governance Terhadap Nilai Perusahaan Noviyanti Rahmah; Adhitya Putri Pratiwi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to determine the influence of Tax Planning, Sales Growth, and Good Corporate Governance on Company Value. The population of this study is the Consumer Cylicals Sector listed on the Indonesia Stock Exchange (IDX) in 2018-2022. This research is a quantitative research with media in the form of financial statements and sample selection is carried out based on the purposive sampling method so as to produce 17 (seventeen) companies. The analysis technique used in this study is Panel Data Analysis. Data processing in this study uses the Eviews 10 software application, with the results of the study showing that the Effected of Tax Planning, Sales Growth, and Good Corporate Governance simultaneously affect Company Value. Tax planning had a positive effect on Company Value, Sales Growth had a negative effect on Company Value, Independent Board of Commissioners had a negative effect on Company Value, Institutional Ownership had a negative effect on Company Value.
Pengaruh Intensitas Modal, Intensitas Persediaan, Kebijakan Hutang, Dan Perataan Laba Terhadap Agresivitas Pajak Murni Ria Lestari; Adhitya Putri Pratiwi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This research aims to analyze the influence of capital intensity, inventory intensity, debt policy and income smoothing on tax aggressiveness. This research also uses a sample of Non-Primary Consumer Goods Manufacturing Companies (consumer cyclicals) listed on the Indonesian Stock Exchange for the 2018-2022 period. The data used in this research is secondary data in this research in the form of financial reports and annual reports. The sample technique uses the Purposive Sampling Technique, where from 151 Non-Primary Consumer Goods Manufacturing Companies (consumer cyclicals) a sample of 15 companies was obtained for 5 years so that 75 sample data were obtained. The analysis used is Panel Data Regression Analysis using Common Effect Model (CEM) Regression and the data is processed using Eviews Software version 12. The results obtained show the Feasibility Test (f test) Capital Intensity (X1), Inventory Intensity (X2), Policy Debt (X3) and Income Smoothing (X4) had significant effect on Tax Aggressiveness (Y). The results obtained showed using the Partial Test (t test) that only the Inventory Intensity (X2), Debt Policy (X4) variables had significant effect on the Tax Aggressiveness variable (Y), while for the Capital Intensity (X1), Profit Smoothing (X4) variables did not have any significant effect on the Tax Aggressiveness variable (Y).
Pengaruh Aset Pajak Tangguhan, Kebijakan Deviden, Dan Tax Planning Terhadap Earnings Management Nunung Komalasari; Adhitya Putri Pratiwi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze deferred tax assets, dividend policies and tax planning on earnings management. This research was conducted by analyzing the financial statements of companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2022. The sample used in this study was 9 companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange during the period from 2018 to 2022 using purposive sampling techniques. The data used in this study is secondary data in the form of financial statements from each company that has been used as a research sample. The variables used in this study are Deferred Tax Assets (X1) as the first independent variable, Dividend Policy (X2) as the second independent variable, and Tax Planning as the third independent variable and Earnings Management (Y) as the bound variable. The panel data regression method is used as the research methodology in this study. The analysis of the research results was carried out using the help of EViews 12 Student Version Lite software.The results of this study show that Deferred Tax Assets partially did not have any effect on Earnings Management, Dividend Policy partially did not have any effect on Earnings Management, and Tax Planning partially affects Earnings Mnagement, and simultaneously Deferred Tax Assets, Dividend Policy and Tax Planning have an effect on Earnings Management.
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 Struktur Modal, Manajemen Laba dan Ukuran Perusahaan Terhadap Agresivitas Pajak Desti Ratnasari; Adhitya Putri Pratiwi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to determine the effect of capital structure, earnings management, and company size on tax aggressiveness. The population in this study were primary consumer goods sector companies (consumer non cyclical) listed on the Indonesia Stock Exchange for the period 2019-2023 with a total sample of 38 companies for 5 years that met the predetermined criteria from a total of 190 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 capital structure, earnings management, and company size affect tax aggressiveness. Partial research results show that capital structure has no effect on tax aggressiveness, earnings management has a negative effect on tax aggressiveness, and company size has a negative effect on tax aggressiveness. Keywords: Tax Aggressiveness, Earnings Management, Capital Structure, Company Size.
Co-Authors Afridayani Anis Febriana Anjeng Sri Rukoyah Desti Ratnasari Khafah Nurfauziah Lia Ira Sahara Murni Ria Lestari Noviyanti Rahmah Nunung Komalasari Selviana Maulya Permadani Setianingsih Shella Maulana Putri Shilla Anjelina Tana Ramania