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All Journal Jurnal Riset Bisnis dan Investasi Journal Of Management Science (JMAS) Jurnal Syntax Transformation Jurnal Indonesia Sosial Teknologi Activa Yuris: Jurnal Hukum
Ismi Fathia Rachmi
Program Studi Akuntansi, Universitas Bina Nusantara Jakarta Barat, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Influence of Related Party Transaction, CEO Narcissism, and Political Connection to Tax Avoidance on Manufacturing Companies in The Consumer Goods Industry Sector Listed On The Indonesia Stock Exchange For The Period 2017-2019 Nada Nabilah; Nafis Dwi Kartiko; Ismi Fathia Rachmi
Junal Ilmu Manajemen Vol 5 No 1 (2022): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v5i1.123

Abstract

This research aims to analyze the effect of related party transaction- receivable, related party transaction-liabilities, CEO narcissism, political connection, profitability, leverage, and company size on tax avoidance on manufacturing company sector consumer goods industry listed on Indonesia Stock Exchange for the period 2017-2019. The data analysis method used is a multiple linear regression analyst using SPSS version 25. The sample selection technique is purposive sampling and obtained a sample of 27 companies. This research shows that related party transaction liabilities and company size have a positive effect and significant on tax avoidance. CEO narcissism, profitability, and leverage have a negative effect on tax avoidance. Related party transaction-receivable and political connection have no positive effect on tax avoidance.
Pengaruh Net Profit Margin, Return On Asset, Return On Equity, dan Earning Per Share Terhadap Harga Saham di Masa Pandemi Covid-19 (Studi Empiris Pada Perusahaan Publik Sektor Pertambangan di Bursa Efek Indonesia) Nafis Dwi Kartiko; Ismi Fathia Rachmi
Jurnal Riset Bisnis dan Investasi Vol 7 No 2 (2021): Jurnal Riset Bisnis dan Investasi
Publisher : Jurnal Riset Bisnis dan Investasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jrbi.v7i2.2592

Abstract

The COVID-19 pandemic has caused disruptions in demand and sales of mining materials. The aftermath of the event affected world mining production. This will certainly affect the Share Price of mining sector companies on the Indonesia Stock Exchange (IDX). This study aims to determine the influence of Net Profit Margin (NPM), Return On Asset (ROA), Return On Equity (ROE), and Earning Per Share (EPS) on Share Prices. The population in this study is mining sector companies registered in IDX period 2020 as many as 49 companies. The data collected comes from the interim financial report data published by IDX every month from March 2020 to December 2020. The analysis method used is multiple linear regression analysis with the help of SPSS 23 software. The results showed that NPM, ROA, ROE, and EPS had a significant impact on the share price.
Strategi Pemulihan Pandemi Covid-19 Bagi Sektor UMKM Di Indonesia Nafis Dwi Kartiko; Ismi Fathia Rachmi
Jurnal Syntax Transformation Vol 2 No 05 (2021): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v2i5.275

Abstract

The COVID-19 pandemic has shocked most sectors of the economy. One of the sectors that experienced the shock was the MSME sector. The government itself has launched a National Economic Recovery Program to reduce the impact on the economy. One of the concerns in the National Economic Recovery Program is the non-distribution of credit/capital to the MSME sector, still high unemployment rate due to the pandemic. One of the strategies that can be proposed to address this problem is to provide stimulus to the economy. The research was conducted using qualitative research methods to create interpretations to capture the deepest meaning. Researchers chose financial technology or fintech as an alternative solution to the problem of capital access for the MSME sector. Fintech was chosen because of its ability to improve financial transactions in the economy. Researchers also propose tax incentives for parties involved in fintech transactions in order to attract more investors and actors.
Fintech Lending Tax Planning Strategy Based on Indonesian Taxation Rules Nafis Dwi Kartiko; Ismi Fathia Rachmi
Activa Yuris: Jurnal Hukum Vol 1, No 2 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/ay.v1i2.10577

Abstract

Technology is a necessary component of life and has an effect on it. The existence of technology has pushed the economy in a digital direction, which is continuing to grow. This trend is being felt across the economy, including the financial services sector. Fintech is one of the technological advancements in the financial services industry. Indonesia's fintech regulations are less complex than those in other countries. One of the regulatory flaws manifests itself in the area of taxation. As a result, fintech companies must develop a tax planning strategy. The purpose of this paper is to examine tax planning strategies for fintech lending through the lens of qualitative-descriptive research methods. The analysis is based on Indonesia's current legal provisions. The researchers developed tax planning strategies specifically for corporate income tax and value-added tax. The researchers concluded as follows based on the findings of the current regulation study: (1) in terms of value-added tax, fintech lending should pay attention to the limitations of taxable entrepreneurs, the separation of taxable and incentive income, as well as ensuring that input tax credit works properly; and (2) ensure that taxes withheld by third parties are appropriate and have a purpose.
Pengaruh Kinerja Produksi Terhadap Penghindaran Pajak Ismi Fathia Rachmi; Nafis Dwi Kartiko
Jurnal Indonesia Sosial Teknologi Vol. 3 No. 04 (2022): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1615.728 KB) | DOI: 10.59141/jist.v3i04.407

Abstract

Pajak adalah iuran wajib yang terutang kepada negara oleh orang pribadi atau badan sebagai wajib pajak, tanpa timbal balik secara langsung, bersifat wajib dan dipungut menurut undang-undang. Penelitian ini bertujuan untuk menganalisis pengaruh kinerja produksi terhadap penghindaran pajak. Kinerja produksi menggunakan proksi Sales Income Growth dan Net Income Growth. Variabel kontrol yang digunakan dalam penelitian adalah Return on Assets ukuran perusahaan. Sedangkan penghindaran pajak menggunakan proksi GAAP ETR. Populasi yang digunakan adalah perusahaan sektor pertambangan untuk periode 2017-2020. Metode pengumpulan sampel pada penelitian ini menggunakan purposive sampling. Analisis yang digunakan adalah metode regresi linier berganda data panel. Berdasarkan hasil pengujian dapat disimpulkan bahwa kinerja produksi secara bersama-sama berpengaruh signifikan terhadap penghindaran pajak. Secara parsial Net Income Growth berpengaruh terhadap penghindaran pajak. Sedangkan Sales Income Growth, Return on Assets dan ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak.
Co-Authors Nada Nabilah Nafis Dwi Kartiko Nafis Dwi Kartiko Nafis Dwi Kartiko Nafis Dwi Kartiko Nafis Dwi Kartiko