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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Media Wahana Ekonomika Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal ASET (Akuntansi Riset) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Aplikasi Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan FINANCIAL : JURNAL AKUNTANSI Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi Bisnis Prosiding National Conference for Community Service Project Global Financial Accounting Journal Jurnal Akuntansi Reviu Akuntansi dan Bisnis Indonesia Jurnal Bina Akuntansi JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Ekuilnomi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept) E-JURNAL AKUNTANSI Akurasi
Tanujaya, Kennardi
Universitas Internasional Batam
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Determinan Penghindaran Pajak di Indonesia Kennardi Tanujaya; Erna Erna
Global Financial Accounting Journal Vol 5 No 2 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i2.6092

Abstract

The purpose of this research is to determine the factors that impact tax avoidance in Indonesia. The factors used in this research are profitability, leverage, firm size, capital intensity, proportion of independent commissioner, audit quality, and audit committee. Purposive sampling method used to determine the object of research. The object of research is all companies’ financial statements which listed on the Indonesia Stock Exchange period 2015-2019. A total of 210 companies were used as research samples for the effective tax rate measurement and 230 companies were used as research samples for the cash effective tax rate measurement. The results indicate that profitability, leverage, and firm size have a significant effect on tax avoidance measure by effective tax rate. Capital intensity, proportion of independent commissioner, audit quality, and audit committee have no significant effect. The results indicate that profitability, leverage, and proportion of independent commissioner have a significant effect on tax avoidance measure by cash effective tax rate while firm size, capital intensity, audit quality, and audit committee have no significant effect. Hence, the investor can consider risk of tax avoidance occurred in the Company that cause potential loss in the future through analysis from the financial ratio and the effectiveness of the corporate governance implemented.
Edukasi Guna Pengurangan Dari Dampak Buruk Bullying Dan Hate Speech Di Kalangan Pemuda Ivone Ivone; Kennardi Tanujaya; Angel Angel; Erica Erica; Jecelyn Angelica; Ice Marselina; Nur Alfira; Erika Anggellina Manik
National Conference for Community Service Project (NaCosPro) Vol 4 No 1 (2022): The 4th National Conference of Community Service Project 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v4i1.6981

Abstract

Bullying adalah perilaku agresif yang menyebabkan korbannya terluka atau merasa tidak nyaman, baik secara sengaja maupun tidak. Hate Speech (Ucapan Penghinaan/atau kebencian) adalah tindakan komunikasi yang dilakukan oleh suatu individu atau kelompok dalam bentuk provokasi, hasutan, ataupun hinaan kepada individu atau kelompok yang lain dalam hal berbagai aspek seperti ras, warna kulit, etnis, gender, cacat, orientasi seksual, kewarganegaraan, agama, dan lain-lain. Berkaitan dengan masalah bullying dan hate speech yang semakin meningkat dari tahun ke tahun maka dari itu dilaksanakan metode untuk mengurangi terjadinya bullying dan hate speech yang dilakukan dari awal dengan survei objek, sosialisasi dalam bentuk webinar, kemudian terakhir dilakukan pembuatan video edukasi. Objek yang dituju adalah kalangan para pemuda khususnya siswa/siswi SMA Negeri 2 Singkep. Dari metode yang sudah dilaksanakan didapatkan hasil yang dikategorikan berhasil karena siswa/siswi SMA Negeri 2 Singkep boleh dikatakan sekarang tidak ada tercatat kasus bullying dan hate speech yang terjadi di sekolah. Di lingkungan masyarakat juga tidak ada tercatat siswa/siswi SMA Negeri 2 Singkep yang bermasalah kasus bullying dan hate speech. Diharapkan ke depannya bisa lebih baik lagi metode pelaksanaan untuk mengurangi dampak buruk dari bullying dan hate speech yang mungkin saja bisa dilakukan seperti dengan pembuatan video-video edukasi yang lebih baik lagi dari video-video yang sudah ada.
Stop Bullying Among Student Kennardi Tanujaya; Ivone Ivone; Jhohari Jhohari; Jovi Ong; Kevin Jonay Lie; Narumi Yuki; Osgood Feriady Darma Saputra
National Conference for Community Service Project (NaCosPro) Vol 4 No 1 (2022): The 4th National Conference of Community Service Project 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v4i1.6962

Abstract

Bullying adalah perilaku negatif yang mengakibatkan seseorang dalam keadaan tidak nyaman/terluka dan biasanya terjadi berulang-ulang yang ditandai dengan adanya ketidak seimbangan kekuasaan antara pelaku dan korban, biasanya bullying sering terjadi di sekolah. Permasalahan bullying ­di lingkungan sekolah selalu terjadi jika tidak ada pemantauan yang intensif dari pihak sekolah. Pengabdian masyarakat ini dilakukan dengan memilih sekolah di Kota Batam yaitu SMA Ananda, tujuan disini untuk melakukan sebuah sosialisasi mengenai bullying, dengan melakukan hal ini kami berharap siswa/i SMA Ananda dapat mengetahui lebih dalam lagi mengenai bullying. Hasil dari kegiatan pengabdian masyarakat yaitu siswa-siswi mendapatkan wawasan baru dan bisa turut memberikan edukasi kepada masyarakat sekitar terkait dampak negative dari bullying berdasarkan hasil evaluasi setelah kegiatan sosialisasi. Hasil dari penelitian yang direkomendasi untuk melakukan kedepannya lagi yaitu membuat suatu video edukasi agar siswa/siswi lebih paham lagi mengenai bullying.
Analisis Faktor-Faktor yang Mempengaruhi Keterlambatan Laporan Audit pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Kennardi Tanujaya; sherly sherly
Jurnal Bina Akuntansi Vol 10 No 1 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 1 Januari Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i1.343

Abstract

This study aims to determine the effect of company size variables, market-tobook ratio, number of reporting segments, leverage, business risk, management incentives, best practice audit committees, independence of the board of directors, and size of the Public Accounting Firm (KAP) on late reports. audits. The objects in this study are annual reports and financial reports of companies that have been audited and listed on the Indonesia Stock Exchange in the period 2017 to 2021. The method used is purposive sampling. The sample of thisresearch is 453 companies. Processing of the data collected was carried out using panel regression data analysis techniques. The results showed that the number of reporting segments, business risk, and best practice audit committees had a significant effect on late audit reports, while the market-to-book ratio,leverage, management incentives and independence of the board of directors had no significant effect on late audit reports. The rest, namely company size and KAP size, did not show a significant effect on the delay in the audit report.
Pengaruh Penghindaran Pajak terhadap Keterlambatan Audit dengan Tipe Auditor sebagai Variabel Moderasi Kennardi Tanujaya; Grace Vaustine
Reviu Akuntansi dan Bisnis Indonesia Vol 7, No 1 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v7i1.16556

Abstract

Latar Belakang: Laporan keuangan mencantumkan informasi yang dijadikan sebagai patokan bagi para investor untuk menilai kinerja perusahaan. Perusahaan diharuskan melaporkan laporan keuangan yang telah ditandatangani auditor sesuai dengan waktu yang telah ditetapkan. Hal ini bermaksud agar berita yang dimuat dalam laporan keuangan tersebut masih memiliki nilai manfaat bagi pihak pengguna. Penghindaran pajak adalah kegiatan yang dilakukan manajemen untuk mengurangi beban pajak dan dianggap tidak menguntungkan bagi pihak lain. Oleh karena itu, auditor akan lebih teliti dalam mengaudit tetapi hal ini membutuhkan pengorbanan waktu yang lebih panjang.Tujuan: Penelitian bertujuan mengkaji pengaruh penghindaran pajak terhadap keterlambatan audit serta tipe auditor sebagai variabel moderasi dari hubungan keterlambatan audit dan penghindaran pajak.Metode Penelitian: Data diperoleh dari laporan perusahaan yang terdaftar di BEI (data sekunder) serta menggunakan metode purposive sampling. Metode penelitian adalah metode regresi panel. Total terdapat 363 perusahaan yang menjadi sampel.Hasil Penelitian: Hasil menyatakan penghindaran pajak ETR berpengaruh positif terhadap keterlambatan audit dan penghindaran pajak CETR tidak berpengaruh terhadap keterlambatan audit. Tipe auditor yang menjadi variabel moderasi juga tidak dapat mempengaruhi hubungan penghindaran pajak ETR maupun CETR terhadap keterlambatan audit.Keaslian/Kebaruan Penelitian: Penelitian ini adalah replikasi dari penelitian sebelumnya yang diuji kembali dengan menambahkan satu pengukuran lain pada variabel independen dan diuji pada perusahaan BEI dengan menggunakan data panel.
The effect of tax planning activities and firm characteristic: Evidence from Indonesia Kennardi Tanujaya; Winda Lius
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i1.765

Abstract

This study's purpose of contributing to the literature by empirically examining the effect of tax planning, activities, financial debt, audit quality, and firm investment on the firm value. This study adopts quantitative method research using panel regression with 1,264 data samples for model 1 and 1,291 data samples for model 2 with observation year from 2017-2021. This study shows that audit quality and tax planning have a significant positive impact on firm value. In contrast to firm investment, financial debt has a significant negative effect on firm value, which has insignificant results. This research contribution is that companies should pay attention to the selection of auditors for a financial audit because the auditor's role has a positive impact on the firm value. Also, investors can see the value of companies eligible for investment considering the tax planning activities in advance of the company carried out. The novelty of this research is the use of measurement of tax per share for tax planning, rarely used by the other researcher in conducting a relationship between firm value and tax planning. Public interest statement This study is necessary because the auditor's role is critical in minimizing the profit-making practices of managers and ensuring the quality of corporate earnings reporting. Investors can also pay attention to the value of a company worth investing in by paying attention to the tax planning activities undertaken by a company. Article history Received 26 Nov 2022 | Revised 10 Jan 2023 | Accepted 11 Jan 2023 | Online First 03 Feb 2023
Hubungan Perencanaan Pajak dan Pengungkapan Pajak pada Perusahaan Terbuka di BEI Kennardi Tanujaya; Catherine Catherine
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 1 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v14i1.5818

Abstract

This study aims to determine the impact of tax planning on tax disclosure. The approach used in this study is a quantitative approach using data on the financial statements of non-financial companies listed on the Indonesia Stock Exchange from 2017 to 2021. The results showed that tax planning had a significant negative effect on tax disclosure. This shows that the tax planning of the company is not comparable with the disclosures made by the company which results in reduced transparency of reports in a company. That way, the more aggressive tax planning will reduce tax disclosure in the company's financial statements.
Determinants That Influence Audit Delay Kennardi Tanujaya; Sinta Nuriah
Global Financial Accounting Journal Vol 7 No 1 (2023)
Publisher : Faculty of Economics, Universitas Internasional Batam

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

Abstract

Purpose - This study was conducted to identify the factors that affect audit delays and things that cause delays in audited financial statements. This study uses variables such as firm size, audit opinion, auditor size, profitability, leverage, board of commissioners’ size, independent commissioner size, CEO tenure, and CEO expertise. Research Method - Data from the annual financial statements of firms listed on the Indonesia Stock Exchange were utilized as the sample in this study. A total of 1,960 data samples were obtained, covering the years 2016 to 2020. Purposive sampling was used in this study's data gathering process, and quantitative data were collected. Findings - The results of this study found that the variables of firm size, audit firm size, profitability, leverage, board size, CEO tenure, and CEO expertise did not affect audit delays, while audit opinion variables had a significant negative effect and the independent board of commissioners variables had a significant positive effect against audit delayss. Implication - Companies can use the study's findings as a guide for assessing the quality of financial statement presentation and publish financial reports on time, can assist auditors in conducting audit reports to determine the determinants that affect audit delays, and can be taken into consideration for investors in investing in companies experiencing financial problems audit delay.
Pengaruh Tata Kelola Perusahaan, Keahlian Keuangan dan Koneksi Politik terhadap Penghindaraan Pajak pada Perusahaan yang Terdaftar di BEI Kennardi Tanujaya; Herryanto Herryanto
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

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

Abstract

Pajak merupakan sumber pendapatan terbesar dalam sebuah negara karena dapat menunjang kegiatan perekenomian dalam sebuah negara, khususnya dalam pelaksanaan pembangunan. Tujuan dari penelitian ini adalah untuk mengetahui apakah adanya pengaruh yang terjadi pada variabel independen (eksekutif karakter, ukuran perusahaan, kepemilikan institutional, proporsi dewan komisaris, komite audit, kualitas audit, keahlian keuangan dan koneksi politik) terhadap variabel dependen (penghindaraan pajak). Hasil dari penelitian ini adalah variabel ukuran perusahaan dan keahlian keuangan memiliki pengaruh signifikan negatif terhadap variabel dependen, variabel kualitas audit memiliki pengaruh signifikan positif terhadap variabel dependen sedangkan untuk variabel lainnya tidak memiliki pengaruh signifikan terhadap variabel dependen.
Peran Keahlian Keuangan Direksi dan Karakteristik Perusahaan Terhadap Penghindaran Pajak : Perusahaan di BEI Kennardi Tanujaya; Jasinda Iriani
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

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

Abstract

Companies with directors' financial expertise have good knowledge of making tax savings by exploiting loopholes in tax regulations. The financial expertise of the directors and firm characteristics tested against tax avoidance is the aim of this study. The dependent variables used are tax avoidance and directors' financial expertise, profitability, leverage, company size, company age, tax loss compensation, tunneling incentives as independent variables.In 2015 - 2019 there were 668 companies listed on the IDX and those that met the criteria in the study were 373 companies. Secondary data testing was processed by panel regression. The test results state that profitability and company size have a positive effect on tax avoidance. Companies that have good performance and are already large company sizes tend not to avoid tax because the tax burden does not have a major impact on company expenses.
Co-Authors Ameilia Cantikasari Andy Mandela Angel Angel Angelin Alienta Angelin Angelin Angelin Angelin Anggreany, Elva Anisa, Amanda Putri Nur Anita Anita Caroline Simanjuntak, Nancy Monica Catherine Catherine Chrislin Chrislin Christian Christine Gabriella Dewi Ratna Dharmawan, Caesar Elia Andiana Elliany, Elliany Erica Erica Erika Anggellina Manik Erna Wati Evelyn, Vinvin Feeny Feeny Fendrawati Susiana Fenny Anita Fenny Anita Gary Grace Vaustine Hanini Ilyana Che Hashim Herryanto Herryanto Ice Marselina Ifa Zuraidah Isnaini Ria Angraini Ivo Valentine Ivone, I Ivone, Ivone Iwan Suhardjo Jasinda Iriani Jecelyn Angelica Jeclyn Jeclyn Jhohari Jhohari Jovi Ong Kevin Jonay Lie Lili Yanti, Lili Mari Oktavia Narumi Yuki Nur Alfira Nuriah, Sinta Oktavia, Mari Osgood Feriady Darma Saputra Pina, Pina Renaldy Al Faris Pratama Rendy Rendy Reny Reny Reny Riyanti Teresa Sari Dewi Shelvia Agustini Putri Sherly Sherly Silvia Debora Panjaitan Sinta Nuriah Valentine, Ivo Verent Verent Willy Kaslianto Winda Lius Winda Lius Winny Winny Yollanda Alya Safitri