Articles
<![CDATA[The Effect of CSR Disclosure, Firm Size, Capital Intensity, and Inventory Intensity on Tax Aggressiveness ]]>
<![CDATA[Rahayu, Silvia]]>;
<![CDATA[Suryarini, Trisni]]>
<![CDATA[ Accounting Analysis Journal Vol 10 No 3 (2021): November ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.15294/aaj.v10i3.51446
<![CDATA[The purpose of this study was to analyze the effect of CSR disclosure, firm size, capital intensity, and inventory intensity on tax aggressiveness. This study uses a population of 63 companies in the basic and chemical industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) 2015-2018. The sampling technique in this study was the purposive sampling method, resulting in a final sample of 29 companies with 89 units of analysis after deducting 27 outlier data. This research uses descriptive statistical analysis method and inferential statistical analysis, namely multiple regression analysis. The results showed that partially CSR disclosure has a positive and significant effect on tax aggressiveness. Meanwhile, firm size, capital intensity, and inventory intensity do not affect tax aggressiveness. Simultaneously, all dependent variables affect tax aggressiveness. It can be concluded that CSR disclosure can determine the level of tax aggressiveness by the company. This means that the higher the CSR disclosure made by the company, the higher the level of tax aggressiveness carried out by the company. Keywords: CSR Disclosure; Firm Size; Capital Intensity; Inventory Intensity; Tax Aggressiveness]]>
<![CDATA[Pengaruh Faktor Keuangan dan Non Keuangan Terhadap Manajemen Pajak dengan Indikator Tarif Pajak Efektif ]]>
<![CDATA[Siti Lailatul Hidayah]]>;
<![CDATA[Trisni Suryarini]]>
<![CDATA[ STATERA: Jurnal Akuntansi dan Keuangan Vol 2 No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Matana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33510/statera.2020.2.2.143-158
<![CDATA[This study aims to analyze the effect of financial factor and non-financial factor on the tax management which proxied by effective tax rate. Financial factors is proxied by fixed asset intensity and inventory intensity, whereas non-financial factors is proxied by independent commissioners, taxation facilities and economic growth. The population in this study are consumer goods companies which listed in Indonesia Stock Exchange in 2014-2018. The sample selection uses the purposive sampling method and obtained 27 companies with 126 units of analysis. Data analysis methods that used in this research is multiple linear regression. The results showed that taxation facilities had a significant negative affect on tax management. Meanwhile, fixed asset intensity, inventory intensity, independent commissioners, and economic growth are not significantly affected tax management. The conclusions of this research are fixed asset intensity, inventory intensity, independent commissioners, and economic growth can not determine the decision of tax management in companies, then taxation facilities can determine the decision of tax management.]]>
<![CDATA[Determinant of Transfer Pricing Decision in Infrastructure, Utility, and Transportation Companies ]]>
<![CDATA[Maharamya Karuna Anggani]]>;
<![CDATA[Trisni Suryarini]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 9, No 2 (2020): Jurnal Akuntansi Indonesia ]]>
Publisher : <![CDATA[Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30659/jai.9.2.150-167
<![CDATA[ABSTRAKPenelitian ini bertujuan untuk menganalisis dan mengetahui besarnya pengaruh tax planning, thin capitalization, dan intangible assets terhadap keputusan perusahaan dalam melakukan transfer pricing. Penelitian ini menggunakan 78 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014 hingga 2018 sebagai populasi penelitian. Pemilihan sampel penelitian ini menggunakan metode purposive sampling, dan diperoleh hanya 65 data yang dapat digunakan untuk data analisis. Metode analisis data yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan analisis statistik inferensial dengan menggunakan uji linear berganda untuk model regresi. Hasil penelitian menunjukkan bahwa thin capitalization dan intangible assets tidak berpengaruh secara signifikan terhadap keputusan perusahaan dalam melakukan transfer pricing. Sedangkan, tax planning berpengaruh secara signifikan terhadap keputusan perusahaan dalam melakukan transfer pricing. Kata kunci: Transfer Pricing; Tax Planning; Thin Capitalization; Intangible Assets ABSTRACTThis study aims to analyze and determine the affect of tax planning, thin capitalization, and intangible assets on company decisions in transfer pricing. This study uses 78 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2018 as the study population. The sample selection of this study used a purposive sampling method, and the final sample was obtained by 65 data which is can use for data of analysis. Data analysis methods used in this study are descriptive statistical analysis and inferential statistical analysis using multiple linear tests for regression models. The results showed that thin capitalization and intangible assets did not significantly influence the company's decision to transfer pricing. At the same time, tax planning significantly influenced the company's decision to transfer pricing.Keywords: Transfer Pricing; Tax Planning; Thin Capitalization; Intangible Assets ]]>
<![CDATA[ANALISIS DETERMINAN TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI INDONESIA ]]>
<![CDATA[Sri Mulyani]]>;
<![CDATA[Kusmuriyanto Kusmuriyanto]]>;
<![CDATA[Trisni Suryarini]]>
<![CDATA[ Riset Akuntansi Keuangan Vol 2, No 2 (2017): RAK (Riset Akuntansi Keuangan) ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31002/rak.v2i3.500
<![CDATA[Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh Corporate Social Responsibility, leverage, profitabilitas, dan ukuran perusahaan terhadap tax avoidance. Populasi dalam penelitian ini adalah 143 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2015. Teknik yang digunakan dalam pengambilan sampel adalah purposive sampling, sehingga diperoleh sampel akhir sebanyak 17 perusahaan manufakturatau sebanyak 51unit analisis. Analisis data menggunakan analisis regresi linear berganda dengan IBM SPSS 21. Hasil penelitian ini menunjukkan bahwa secara parsial Corporate Social Responsibility dan profitabilitas berpengaruh negatif terhadap tax avoidance, leverage berpengaruh positif terhadap tax avoidance, sedangkan ukuran perusahaan tidak berpengaruh terhadap tax avoidance. Berdasarkan hasil penelitian dapt disimpulkan bahwa hanya leverage yang mampu meningkatkan tax avoidance.]]>
<![CDATA[Determinant of Thin Capitalization in Multinational Companies in Indonesia ]]>
<![CDATA[Adi Nugroho]]>;
<![CDATA[Trisni Suryarini]]>
<![CDATA[ Journal of Accounting and Strategic Finance Vol 1 No 2 (2018): JASF (Journal of Accounting and Strategic Finance) ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33005/jasf.v1i02.27
<![CDATA[Thin capitalization is an action of tax avoidance by having total debt more than total capital and that debt obtained from the same group of companies. This research aims to obtain empirical evidence regarding the influence of multinationalism, tax haven utilization, tax uncertainty, firm size, and audit committee size against thin capitalization. The population in this research is multinational companies listed on the Indonesian Stock Exchange in the year of 2014-2016. The sampling technique was purposive sampling and got an analysis unit of 40 companies. Ordinal Least Square (OLS) with SPSS is used as the analytical technique. The results show that multinationalism, tax haven utilization, tax uncertainty, and firm size have a significant positive effect on thin capitalization. The results also prove that the size of audit committees has a significantly negative effect on thin capitalization. This research concludes that thin capitalization is influenced by multinationalism, tax haven utilization, tax uncertainty, firm size, and audit committee size. Suggestions related to this research are for further research to ensure the measurement of tax uncertainty more objectively and to extend sampling time.]]>
<![CDATA[The Role of Prudence in Moderating the Effect of Bonus Mechanism, Intangible Assets, and Inventory Intensity Ratio on Transfer Pricing ]]>
<![CDATA[Uswatun Khasanah]]>;
<![CDATA[Trisni Suryarini]]>
<![CDATA[ Journal of Accounting and Strategic Finance Vol 3 No 2 (2020): JASF (Journal of Accounting and Strategic Finance) ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33005/jasf.v3i2.89
<![CDATA[This study aims to examine prudence's role in moderating the effect of bonus mechanism, intangible asset, and inventory intensity ratio on transfer pricing decisions. This research population is all property, real estate & construction companies, and manufacturing companies listed on the Indonesia Stock Exchange in 2018. The sampling technique uses a purposive sampling method to obtain 109 units of analysis. This study uses moderated regression analysis (MRA), which is processed using IBM SPSS 21. This study proves that the bonus mechanism does not affect, while intangible assets and inventory intensity ratio significantly affect transfer pricing decisions. Prudence is proven to moderate the intangible assets' influence but does not moderate the impact of the bonus mechanism and inventory intensity ratio on transfer pricing decisions. This study concludes that the bonus mechanism does not affect the transfer pricing decision. Prudence is proven to moderate the effect of intangible assets but does not moderate the impact of the bonus mechanism and inventory intensity ratio on transfer pricing decisions.]]>
<![CDATA[How Do Trading, Service, and Investment Sector Companies Make Transfer Pricing Decisions? ]]>
<![CDATA[Desy Wahyu Priyanti]]>;
<![CDATA[Trisni Suryarini]]>
<![CDATA[ Journal of Accounting and Strategic Finance Vol 4 No 1 (2021): JASF (Journal of Accounting and Strategic Finance) ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33005/jasf.v4i1.109
<![CDATA[The purpose of this study was to examine the effect of bonus mechanisms, tunneling incentives, debt covenants, and sales growth on company decisions in transfer pricing practices. Trading, service, and investment companies listed on the Indonesian Stock Exchange (IDX) in 2014-2018 were used as the research population. The sampling technique used a purposive sampling method with specific criteria so that the final sample of the study was 21 sample companies. The research analysis technique used multiple regression analysis techniques using the IBM SPSS 21 application. This study proved that the bonus mechanism and sales growth could not influence the company to choose to practice transfer pricing. Tunneling incentives have a positive and significant effect on the decision to practice transfer pricing. In contrast, debt covenants have a negative and significant impact on the decision to practice transfer pricing. This research concluded that bonus mechanisms and sales growth could not determine transfer pricing practice decisions, while tunneling incentives can influence companies in making decisions on transfer pricing practices. Debt covenant has a negative and significant effect on transfer pricing practice decisions. Future research may use other bonus mechanism measures, such as proxies for compensation. Subsequent studies can select company objects with a larger population, such as non-financial companies on the IDX.]]>
<![CDATA[PENGARUH INTENSITAS MODAL, INTENSITAS PERSEDIAAN, KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP ETR ]]>
<![CDATA[Muhammad Syamsuddin]]>;
<![CDATA[Trisni Suryarini]]>
<![CDATA[ Dinamika Akuntansi Keuangan dan Perbankan Vol 8 No 2 (2019): VOL. 8 NO. 2 2019 ]]>
Publisher : <![CDATA[Faculty of Economic and Business Universitas STIKUBANK ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (311.46 KB)
<![CDATA[This study aims to analyze the effect of capital intensity, inventory intensity, independent board of commissioners and managerial ownership on the effective tax rate. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The sample selection uses the purposive sampling method. The results of the sample selection obtained a final sample of 75 companies with an analysis unit of 225. The data analysis of this study used descriptive statistical analysis and Structural Analysis Modeling (SEM) with AMOS 22 software. The results showed that inventory intensity had a significant positive effect on ETR, while for intensity capital, independent board of commissioners and managerial ownership, have no significant effect on ETR. The conclusion of this study is that the size of ETR in manufacturing companies is influenced by inventory intensity. Whereas capital intensity, independent board of commissioners and managerial ownership in manufacturing companies cannot influence the size of the ETR value. Keywords: ETR; capital intensity; inventory intensity; managerial ownership.]]>
<![CDATA[Bank Risk Profile and Credit Growth in Indonesia ]]>
<![CDATA[Etty Gurendrawati]]>;
<![CDATA[Hera Khairunnisa]]>;
<![CDATA[I Gusti Ketut Agung Ulupui]]>;
<![CDATA[Trisni Suryarini]]>;
<![CDATA[Adam Zakaria]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 1 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/JIAB.2021.v16.i01.p06
<![CDATA[Banks are one of the important industries in a country, whose importance is evidenced by the management of bank risks. The purpose of this research is to investigate the effect or impact of the risk profile disclosure on banking credit growth in Indonesia for the years 2016, 2017, and 2018. Commercial banks in Indonesia, which provide information related to a complete risk profile in the annual report from 2016 to 2018, were selected as the sample. The risk profile variable is an independent variable consisting of credit risk, market risk, and liquidity risk. Panel data regression with E-Views 8 was used for data processing. The results of the study prove that disclosure of credit risk, market risk, and liquidity have significant influences to the banking credit growth in Indonesia. Keywords: risk profile, credit growth, credit risk, market risk, liquidity risk]]>
<![CDATA[Pengaruh Pemanfaatan Teknologi Informasi dan Kesesuaian Tugas Teknologi Informasi terhadap Kinerja Kantor Pelayanan Pajak Pratama ]]>
<![CDATA[Vincent Bastian Tertio Sayudha]]>;
<![CDATA[Trisni Suryarini]]>
<![CDATA[ AKSES: Jurnal Ekonomi dan Bisnis Vol 15, No 2 (2020): AKSES: JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Universitas Wahid Hasyim ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31942/akses.v15i2.3785
<![CDATA[Tujuan dari penelitian ini adalah untuk menganalisis dan mendeskripsikan pengaruh pemanfaatan teknologi informasi dan kesesuaian tugas teknologi informasi terhadap kinerja individu. Populasi dalam penelitian ini adalah pegawai Kantor Pelayanan Pajak Pratama Candisari, Kantor Pelayanan Pajak Pratama Semarang Selatan, Kantor Pelayanan Pajak Pratama Semarang Timur. Pengambilan sampel yang digunakan dalam penelitian ini menggunakan metode purposive sampling serta memperoleh 100 responden pegawai pajak. Teknik analisis yang digunakan dalam penelitian tersebut adalah analisis regresi berganda dengan aplikasi IBM SPSS 23. Hasil dari penelitian ini menunjukkan bahwa pemanfaatan teknologi informasi dan kesesuaian tugas teknologi informasi berpengaruh signifikan terhadap kinerja individu. Saran yang diberikan berkaitan dengan penelitian ini yaitu kantor pelayanan pajak pratama perlu adanya peningkatan pemanfaatan teknologi informasi dengan cara menambahkan fasilitas pendukung yang disediakan pemakai dan adanya peningkatan kesesuaian tugas teknologi informasi dalam menyusun penerimaan pajak berdasarkan potensi pajak sehingga dapat meningkatkan kinerja individu pegawai dengan maksimal Kata kunci: Kesesuaian Tugas, Kinerja Individu, Pemanfaatan Abstract The purpose of this study is to analyze and describe the effect of the use of information technology and the suitability of information technology tasks on individual performance. The population in this study were employees of Kantor Pelayanan Pajak Pratama Candisari, Kantor Pelayanan Pajak Pratama Semarang Selatan, Kantor Pelayanan Pajak Pratama Semarang Timur. The sampling used in this study used a purposive sampling method and obtained 100 tax employee respondents. The analysis technique used in this research is multiple regression analysis with the application of IBM SPSS 23. The results of this study indicate that the use of information technology and the suitability of information technology tasks have a significant effect on individual performance.. The advice given in connection with this research is that the pratama tax service office needs to increase the use of information technology by adding supporting facilities provided by the user and an increase in the suitability of the information technology task in preparing tax revenue based on tax potential so as to increase the performance of individual employees to the maximum. Keywords: individual performance, tasks suitability, utilization]]>
