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All Journal Laa Maisyir Jurnal Ekonomi Islam Kompartemen : Jurnal Ilmiah Akuntansi OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Management Analysis Journal E-JURNAL AKUNTANSI
Ani Kusbandiyah
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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PENGARUH KESADARAN WP, PELAYANAN FISKUS DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WP BADAN (STUDI KASUS DI KPP KOTA TEGAL) Ahmad Faozan Muzaki; Ani Kusbandiyah
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XII No.1, Maret 2014
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v12i1.1383

Abstract

Penelitian ini bertujuan untuk menguji pengaruh signifikan dari kesadaran wajib pajak, pelayanan fiskus, dan sanksi perpajakan terhadap kepatuhan wajib pajak badan pada KPP Kota Tegal. Variable independen pada penelitian ini adalah kesadaran wajib pajak, pelayanan fiskus dan saksi perpajakan. Populasi penelitian ini adalah wajib pajak badan, yang terdaftar di KPP Pratama Kota Tegal tahun 2010-2013. Pengambilan sampel penelitian dengan menggunakan kuesioner, yang langsung dibagikan kepada responden yang terdaftar di KPP Pratama Tegal. Total sampel ada 63, dan ditentukan dengan menggunakan rumus Slovin. Analisis ini menggunakan teknik regresi berganda dan hasil pengujian hipotesis menunjukkan bahwa kesadaran wajib pajak, pelayanan fiskus, dan sanksi perpajakan sebagian memberikan pengaruh yang besar terhadap kepatuhan wajib pajak badan. Kata kunci : kepatuhan wajib pajak, kesadaran wajib pajak, pelayanan fiskus, dan sanksi perpajakan.
PENGARUH AKTIVA TETAP, HUTANG JANGKA PANJANG DAN PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS (PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA: STUDI PADA PERUSAHAAN SEKTOR ANEKA INDUSTRI) Tri Ani Oxtaviana; Ani Kusbandiyah
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XIII No.1, Maret 2015
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v13i1.1393

Abstract

Penelitian ini bertujuan untuk mengungkapkan pengaruh aktiva tetap, hutang jangka panjang, dan perputaran modal kerja terhadap profitabilitas perusahaan manufaktur pada sektor jenis industri yang terdaftar di bursa Indonesia tahun 2011-2013. Penelitian ini menggunakan data sekunder yang diperoleh dari www.idx.co.id tahun 2011-2013. Metode penelitian ini menggunakan uji asumsi klasik dan kemudian pengujian hipotesis. Metode statistik yang digunakan dalam penelitian ini adalah regresi linier. Hasil penelitian ini menunjukkan bahwa aset tetap positif berpengaruh positif terhadap profitabilitas, utang jangka panjang berpengaruh negatif terhadap profitabilitas, dan perputaran modal kerja berpengaruh positif terhadap profitabilitas. Kata kunci: aktiva tetap, hutang jangka panjang, dan perputaran modal kerja,dan profitabilitas.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, ROFITABILITAS, LEVERAGE DAN KOMISARIS INDEPENDEN TERHADAP PRAKTIK PENGHINDARAN PAJAK PADA PERUSAHAAN YANG TERDAFTAR DI BEI Adinda Lionita H; Ani Kusbandiyah
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XV No.1, Maret 2017
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (168.974 KB) | DOI: 10.30595/kompartemen.v15i1.1375

Abstract

Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility, profitabilitas, leverage dan komisaris independen terhadap praktik penghindaran pajak. Variabel dependen yang digunakan dalam penelitian ini adalah praktik penghindaran pajak yang diproksikan dengan effective tax rate (ETR), sedangkan variabel independennya adalah corporate social responsibility (CSR), profitabilitas (ROA), leverage dan komisaris independen. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2012-2015. Sampel dalam penelitian ini dipilih menggunakan metode purposive sampling dan diperoleh sebanyak 80 sampel amatan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil analisis menunjukan bahwa variabel CSR tidak berpengaruh terhadap praktik penghindaran pajak yang diproksikan dengan ETR dengan nilai signifikansi sebesar 0,752 > 0,05. Variabel profitabilitas berpengaruh negatif terhadap praktik penghindaran pajak yang diproksikan dengan ETR dengan nilai signifikansi sebesar 0,012 < 0,05. Variabel leverage tidak berpengaruh terhadap praktik penghindaran pajak yang diproksikan dengan ETR dengan nilai signifikansi sebesar 0,162 > 0,05. Sedangkan, variabel komisaris independen berpengaruh negatif terhadap praktik penghindaran pajak yang diproksikan dengan ETR dengan nilai signifikansi sebesar 0,005 < 0,05. Kata Kunci : Praktik penghindaran pajak, corporate social responsibility, profitabilitas, leverage, komisaris independen.
The Influence Of The Board of Supervisors, Commissioners, and the Audit Committee To The Islamc Social Reporting With The Size of Company as a Moderation Variable Yessy Anggriani; Iwan Fakhruddin; Ani Kusbandiyah; Bima Cinintya Pratama
LAA MAISYIR: Jurnal Ekonomi Islam Vol.11 No.1 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v11i1.46452

Abstract

The protection for costumers fund deposited at the bank is a crucial aspect within the relationship between the bank and costumers. This is very important considering that costumers’ money is susceptible to a number of threats such as illegal practices by bank’s employees themselves or other parties through a variety of methods. This research aims at assessing the influence of the Board of Supervisors within the Sharia Bank, the Board of Commissioners, and the Committee of Auditing to Islamic Social Reporting. This research employs the company size as the moderation variable. The population and data used cover 15 general sharia banks registered at the OJK (the Indonesian Authority for Financial Service) in 2015 with 86 observation points. The analysis methods applied in the research are classical assumptions and regression test with Stata. The findings of the research indicate that the size of the Sharia Supervisor Board and the Sharia Supervisor Board Meeting with measurement moderation has positive impacts to the Islamic Social Reporting. The Islamic Social Reporting is very significant to ensure the companies comply to the sharia rules, to increase stakeholder trusts, to manage risks, and to support sustainable social and economic development.
Determinants of Tax Avoidance with Profitability as a Moderating Variable Anindita Maya Pratita; Sri Wahyuni; Ani Kusbandiyah; Tiara Pandansari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i12.4572

Abstract

This research aims to test the influence of sales growth, leverage and transfer pricing on tax avoidance with profitability as a moderating variable. The population in this research is mining sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling method used purposive sampling which resulted in 165 samples from 63 companies. The results of this research show that sales growth have an positive effect on tax avoidance and transfer pricing have an negative effect on Tax Avoidance. Leverage has no effect on tax avoidance. This study found empirical evidence that Profitability strengthens the influence of the Leverage and Transfer Pricing variables on tax avoidance. Profitability weakens the influence of the sales growth on tax avoidance. Keywords: Tax Avoidance; Sales Growth; Leverage; Transfer Pricing; Profitability.
The Influence of Leadership Style, Work Motivation, and Organizational Culture on Employee Performance at RSU PKU Muhammadiyah Purbalingga Awaludin; Sri Wahyuni; Herni Justiana Astuti; Ani Kusbandiyah
Management Analysis Journal Vol. 13 No. 3 (2024): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v13i3.13776

Abstract

This study examined the effect of leadership style, work motivation, and organizational culture on employee performance through work discipline as an intervening variable at RSU PKU Muhammadiyah Purbalingga. The research design was quantitative research, and the data collection method used was a questionnaire. The research population was 223 RSU PKU Muhammadiyah Purbalingga employees, and the sample used was 100 respondents. Sampling uses a sampling technique with the purposive sampling method. The data analysis method used the PLS (Partial least square) with a structural equation model (SEM) path analysis approach using the Smart PLS application program. The results of this study indicated that Leadership style and organizational culture influence the performance of RSU PKU Muhammadiyah Purbalingga employees. Work motivation and work discipline do not affect the performance of RSU PKU Muhammadiyah Purbalingga employees. Leadership style and work motivation also influence work discipline, while organizational culture does not influence the work discipline of employees at RSU PKU Muhammadiyah Purbalingga. Leadership style, work motivation and work discipline do not influence the performance of RSU PKU Muhammadiyah Purbalingga employees through work discipline
Pengaruh Ukuran Dewan Komisaris, Komite Audit, Kepemilikan Manajerial, Leverage, dan Ukuran Perusahaan terhadap Kinerja Keuangan Sifa, Mufatih Ariska Sifananda; Ani Kusbandiyah; Iwan Fakhruddin; Dwi Winarni
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 1 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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

Abstract

This study aims to examine the effect of the size of the board of commissioners, audit committee, managerial ownership, leverage, and company size on financial performance. The object of this research is the consumer cyclicals company in the 2019-2022 period. Good corporate governance mechanism is proxied by the size of the board of commissioners, audit committee, managerial ownership, leverage measured by Debt Asset Ratio (DAR), and company size measured by total assets, as well as financial performance measured by Current Ratio (CR). This type of research is quantitative research. The samples used in this study were obtained using purposive sampling methods based on predetermined criteria, namely from companies in the consumer cylicals sector. With a population of 33 companies that went public, the sample number was 132 financial statement observations. The method used in this study is multiple linear regression analysis using the SPSS program. Based on the results of the hypothesis t test, the size of the board of commissioners and the size of the company do not affect financial performance, the audit committee and leverage have a negative effect on financial performance, and managerial ownership has a positive effect on financial performance  
Transfer Pricing dari Perspektif Perencanaan Pajak, Thin Capitalization, dan Ukuran Perusahaan Ni Nyoman Nikunja Vasini; Ani Kusbandiyah; Iwan Fakhruddin; Ira Hapsari
E-Jurnal Akuntansi Vol 34 No 3 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i03.p16

Abstract

The research aims to obtain empirical evidence regarding the influence of tax planning, thin capitalization and firm size on transfer pricing decisions. The sample in this research is unbalanced panel data of 30 coal sector companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2022 period. A total of 141 observation data met the criteria selected using purposive sampling. The results of this research using panel data regression show that tax planning and firm size have a positive effect on transfer pricing decisions, but thin capitalization has no effect on transfer pricing decisions. Keywords: Related parties; Coal; Tax; Subsidiaries
Co-Authors Adinda Lionita H Ahmad Faozan Muzaki Anindita Maya Pratita Awaludin Dwi Winarni Herni Justiana Astuti Ira Hapsari Iwan Fakhruddin Ni Nyoman Nikunja Vasini Pratama, Bima Cinintya Sifa, Mufatih Ariska Sifananda Sri Wahyuni Tiara Pandansari Tri Ani Oxtaviana Yessy Anggriani