Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

3.996

P-Index

This Author published in this journals

All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan Jurnal Wira Ekonomi Mikroskil Journal of Economics, Business, & Accountancy Ventura Journal of Indonesian Economy and Business Riset Akuntansi dan Keuangan Indonesia Jambura Equilibrium Journal Aktiva : Jurnal Akuntansi dan Investasi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Equity Jurnal Akuntansi dan Bisnis Jurnal Bisnis dan Akuntansi Jurnal Muara Ilmu Ekonomi dan Bisnis Global Financial Accounting Journal Studi Akuntansi dan Keuangan Indonesia (SAKI) MEDIA BISNIS International Journal of Community Service & Engagement Jurnal Akuntansi dan Keuangan Indonesia E-Jurnal Akuntansi TSM Media Ilmiah Akuntansi Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Equity

Yulius Kurnia Susanto

Trisakti School of Management

Author-ID : 396107

Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 55 Documents Claim Missing Document

Claim Missing Document

Articles

Title

Manajemen Pajak pada Perusahaan Manufaktur di Bursa Efek Indonesia Alfan Anggara Saputra; Yulius Kurnia Susanto
Media Ilmiah Akuntansi Vol. 9 No. 1 (2021): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.147 KB)

The purpose of this study is to examine the factors that influence tax management in manufacturing companies on the Indonesia Stock Exchange. These factors are size, leverage, profitability, fixed asset intensity, inventory intensity, independent commissioner of tax management with effective tax rate indicators. Data from this study consisted of financial ratios based on financial statements from 69 manufacturing companies listed on the Indonesian stock exchange in the 2016-2018 period. This study states the results that profitability has a significant influence on tax management. This shows that if the higher the profit earned, it will make tax management more effective because the income earned is not part of the tax object. Other results state that company size, leverage, fixed asset intensity, inventory intensity, independent commissioners have no influence on tax management.

Pengaruh Corporate Governance terhadap Tax Avoidance Veren Chintia; Yulius Kurnia Susanto
Media Ilmiah Akuntansi Vol. 10 No. 1 (2022): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research was to obtain empirical evidence of 7 independent variables and 1 dependent variable. Executive compensation, executive character, company size, institutional ownership, the proportion of BOC, audit committee, and audit quality are the company's independent variables that affect tax avoidance which is the dependent variable.The objects used in this research is all manufacturing companies listed in Indonesia Stock Exchange (IDX) during the research period 2018 to 2020. The samples used in this study were 49 companies that were selected through purposive sampling with a total of 147 data. In this reaserch to test the hypothesis must using multiple regression analysis.The results shown in this research are company size and audit quality variables have an influence on tax avoidance. Meanwhile, the variables of executive compensation, executive character, institutional ownership, the proportion of BOC, and audit committee do not have any influence on tax avoidance. The larger company size, the higher the possibility of the company in doing tax avoidance.

Tanggung Jawab Sosial dan Rasio Keuangan terhadap Tax Avoidance Jemima Octaviani; Yulius Kurnia Susanto; Iman Akhadi
Media Ilmiah Akuntansi Vol. 10 No. 2 (2022): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to provide empirical evidence about the factors that affect tax avoidance. These factors are: corporate social responsibility, leverage, independent commissioners, audit quality, profitability, and sales growth on tax avoidance. The population in this research is manufacturing companies that listed in Indonesia Stock Exchange from 2018-2020. The sample used for this research consist of 73 listed manufacturing companies. This study uses purposive sampling method and the data obtained from these samples were analyzed using multiple regression analysis. The results of this research show that profitability have effect ontax avoidance. However, corporate social responsibility, leverage, independent commissioners, audit quality, and sales growth have no effect on tax avoidance.

Peran Kebijakan Dividen sebagai pemoderasi terhadap Penentu Cash Holding Stevanus, David; Susanto, Yulius Kurnia
Media Ilmiah Akuntansi Vol. 11 No. 2 (2023): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v11i2.40

The objective of this research is to obtain the empirical evidence about the effect profitability, leverage, capital expenditure, net working capital, investment opportunity set, firm size dan operating cash flows towards cash holding moderated by dividend policy to the effect of profitability, leverage and capital expenditure on cash holding. The population in this research is manufacturing companies listed in IDX from the year of 2019-2021. Samples were obtained through purposive sampling method in which 41 data were taken as the sample. This research uses multiple regression method to test the hypotheses. The results of this research indicated that leverage, firm size, operating cash flows affect cash holding and moderating dividend policy towards leverage affect cash holding, if leverage increases then cash holding decreases, if firm size and operating cash flows increases then cash holding increases, if dividend policy increases it will strenghten then relationship between leverage and cash holding while profitability, capital expenditure, net working capital, investment opportunity set, moderating dividen policy towards profitability and capital expenditure do not affect cash holding.

Pengaruh Leverage, Profitability, Sales Growth, Age, Size dan Institutional Ownership terhadap Tax Avoidance Sumadi, Rizki Ramadhan; Susanto, Yulius Kurnia
Media Ilmiah Akuntansi Vol. 12 No. 1 (2024): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v12i1.44

Tax Avoidance is defined as a legal activity (efforts made by taxpayers to minimize the tax burden).The objective of this research is to obtain empirical evidence regarding the influence of Leverage, Profitability, Sales Growth, Size, Age and Institutional Ownership (variable X) on Tax Avoidance (variabel Y) with the object of research on manufakturing companies listed on the indonesian Stock Exchange (IDX) from 2019 – 2021 years.The population in this study was obtained using sampling technique with purposive sampling method where this study amounted to 195 company data. The results of this study explain that Sales Growth, Age, Size, and Institutional Ownership have no effect on Tax Avoidance. While Leverage positif effect and Profitability Negative effect on Tax Avoidance.

Earnings Quality: Impact of Factors with Firm Size as Moderating Variable Darmadi, Eliezer Elbert; Susanto, Yulius Kurnia
Media Ilmiah Akuntansi Vol. 12 No. 2 (2024): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v12i2.53

This research objective is to obtain empirical evidence about the effect of liquidity, leverage, investment opportunity set (IOS), independent commissioner, institutional ownership, profitability, profit on earnings quality and the moderation effects of company size on interaction between profitability with earnings quality and profit growth with earnings quality. The researcher used purposive sampling method and determined 62 companies met the sampling criteria from population that is manufacturing company listed in Indonesia Stock Exchange from 2017 - 2021. The result obtained from moderated regression shows that liquidity, leverage, IOS, independent commissioner, institutional ownership, profitability, profit growth and firm size have no significant effect on earnings quality, and also company size does not moderate the effect of profitability and profit growth on earnings quality. The result shows that company size does not relevant on affecting the quality of earnings of a company.

Co-Authors Adi Hastomo AKHADI, IMAN Alfan Anggara Saputra Aliyansyah, Fariz Alvin Alvin Alvin Andreas Avellino Nurvan Andrew , Jason ARLEEN HERAWATY ARWINA KARMUDIANDRI ARYA PRADIPTA Azizah, Rahayu Zahrotul DANIBRATA, AULIA Darmadi, Eliezer Elbert Daves Joshua Dewi Sari Wijoyo DYLAN BILLY JAPOETRA FIRNANTI, FRISKA Gabriella Lioera GUDONO GUDONO Herni Herni Isabella Fiorita Ivonne Ivonne Ivonne, Ivonne Janet Jesslyn Jemima Octaviani KARMUDIANDRI, ARWINA Kurniawati, Stephanie Livia Aldisa Muliawan Maharani Dwi Nastiti Mia Oktavia MONICA NOVIA GUNAWATI NOVIA WIJAYA Prasetio, Arton Briyan Purbasari, Niken Rahayu Zahrotul Azizah Rani Wulan Ayu RATIH HANDAYANI Regi Muzio Ponziani Shella Deslatu Stevanus, David Sumadi, Rizki Ramadhan SUPRIATNA, DICKY Thomas Julianto Tita Deitiana, Tita TJHAI FUNG NJIT Veren Chintia Widodo, Marbudyo Tyas WIJAYA, NOVIA WILLIEM CHAHYA WIJAYA Wulandari Wulandari Yesheca Gracia Christian YOHANES FERNANDES Yopie Sahatua Siregar Yosafat Pujo Lukito YUDITHIA MARIA DATULALONG Yudy, Yudy Yudy, Yudy

Title Search

Found 6 Documents Search Journal : Media Ilmiah Akuntansi

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 6 Documents
Search
Journal : Media Ilmiah Akuntansi