Articles
<![CDATA[The Influence of CEO’s Demographic Characteristics on Tax Aggressiveness in Family Firm ]]>
<![CDATA[Dwi Astutik]]>;
<![CDATA[Lintang Venusita]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol. 22 No. 1 (2020): MAY 2020 ]]>
Publisher : <![CDATA[Institute of Research and Community Outreach - Petra Christian University ]]>
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DOI: 10.9744/jak.22.1.1-9
<![CDATA[This research aims to analyze how the educational background, tenure, and gender of Chief Executive Officer (CEO) affect tax aggressiveness in a family firm. Independent variables comprise the educational background, tenure, and gender of CEO while tax aggressiveness plays as dependent variable. In addition to those three parameters, the controlled variable also includes leverage and profitability. Population and sample of this research were taken from family firms registered in the Indonesian Stock Exchange during 2013 - 2016. With the purposive sampling, the number of total samples and sampling units in this research are 42 and 168, respectively. Furthermore, documentation techniques manifested in financial statement and annual report are used as data collection method where panel data regression with a fixed effect model is employed for statistical analysis. The present results demonstrate that the educational background and profitability significantly give a negative effect on the tax aggressiveness whereas the tenure and leverage considerably contribute to a positive consequence in the tax aggressiveness. Interestingly, it is shown that the gender factor does not substantially influence the tax aggressiveness.]]>
<![CDATA[Pengaruh Pengetahuan Peraturan Pajak, Pemanfaatan Kebijakan PPS dan Kesadaran Pajak Owner E-Commerse terhadap Kepatuhan Pajak ]]>
<![CDATA[Rista Ninda Silfiana]]>;
<![CDATA[Lintang Venusita]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v7i2.7855
<![CDATA[This study aims to find out about the behavior of individual taxpayers in fulfilling tax responsibilities that have been carried out, the use of applicable PPS policies and the tax knowledge of these individual taxpayers in paying their taxes. Quantitative method is the method chosen for this research. The data collection was obtained from the answers to the questionnaire. Individual taxpayers who own e-commerce businesses in Lamongan Regency are the population of this study. The number of samples obtained is 80 samples. Purposive sampling technique was applied for sampling and data processing using SmartPLS 3.0. The results obtained from knowledge of tax regulations and the use of PPS policies do not have an effect on tax compliance, it is different from the awareness of taxpayers that influences tax compliance. This study has several limitations, including: using only 3 variables (knowledge of tax regulations, utilization of PPS policies, and tax awareness), conducted in one location (Lamongan), with only 80 samples. Further research is suggested to expand the research area and increase the number of samples in order to produce better data. Additional variables related to WPOP compliance can also be added.]]>
<![CDATA[CEO Power dalam Kaitannya dengan Nilai Perusahaan ]]>
<![CDATA[Fadilah, Shinta Nuriyah]]>;
<![CDATA[Lintang Venusita]]>
<![CDATA[ Jurnal Akuntansi Vol 12 No 3 (2024): AKUNESA (Mei 2024) ]]>
Publisher : <![CDATA[Universitas Negeri Surabaya ]]>
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<![CDATA[Artikel ini bertujuan untuk mengetahui pengaruh masa jabatan, kepemilikan saham, penghargaan, dan pendidikan CEO terhadap nilai perusahaan. Sampel yang digunakan yaitu perusahaan yang melakukan akuisisi dan terdaftar di Bursa Efek Indonesia. Terdapat 38 perusahaan yang menjadi sampel penelitian selama periode 2019-2021, berdasar metode kuantitatif dengan teknik purposive sampling. Penelitian ini menggunakan metode regresi linear berganda. Hasil penelitian ini menunjukkan masa jabatan, kepemilikan saham, penghargaan, dan pendidikan CEO berpengaruh positif pada nilai perusahaan.]]>
<![CDATA[PENGARUH NARSISME CEO DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANC ]]>
<![CDATA[Firmansyah, Alif]]>;
<![CDATA[Venusita, Lintang]]>
<![CDATA[ JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 5 No 2 (2024): Edisi Juni 2024 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka ]]>
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DOI: 10.31949/jaksi.v5i2.9869
<![CDATA[Badan Pusat Statistik tahun 2022 menunjukkan jika pendapatan negara yang paling besar berasal darisektor pajak. Keinginan pemerintah yang menginginkan agar pendapatan pajak dapat bertambahsetiap tahunnya, ternyata tidak sesuai dengan wajib pajak pribadi dan badan inginkan yakni denganmengeluarkan biaya pajak yang sedikit. Hal tersebut memicu terjadinya aktifitas penghindaran pajak.Riset ini memiliki tujuan untuk menganalisis pengaruh narsisme CEO dan konservatisme akuntansi padapenghindaran pajak. Riset ini adalah penelitian deskriptif kuantitatif. Data sekunder berupa laporankeuangan perusahaan manufaktur yang konsisten di BEI selama periode 2020 – 2022 merupakan jenisdata yang akan digunakan dalam penelitian ini. Penelitian ini menggunakan purposive sampling yangtelah disesuaikan dengan kebutuhan penelitian sebagai metode pengambilan sampel penelitian.Sebanyak 86 perusahaan manufaktur diperoleh dengan pengamatan selama 3 tahun sehingga jumlahsampel menjadi 258. Namun outlier terdeteksi pada 68 data sehingga sampel akhir yang akan diujisebanyak 190 sampel. Metode analisis data yang digunakan peneliti adalah regresi linier berganda danpengujian hipotesis diuji menggunakan SPSS for windows 25.0. Hasil pengujian menunjukkan bahwaCEO narsisme tidak mempunyai pengaruh signifikan dan parsial terhadap penghindaran pajak.Sedangkan konservatisme akuntansi mempunyai pengaruh signifikan dan positif terhadappenghindaran pajak.]]>
<![CDATA[Pengaruh Konservatisme Akuntansi dan Capital Intensity Terhadap Tax Avoidance yang Di Moderasi oleh Dewan Komisaris Independen ]]>
<![CDATA[Elinda Widayu]]>;
<![CDATA[Lintang Venusita]]>
<![CDATA[ Intellektika : Jurnal Ilmiah Mahasiswa Vol. 2 No. 5 (2024): September : Jurnal Ilmiah Mahasiswa ]]>
Publisher : <![CDATA[STIKes Ibnu Sina Ajibarang ]]>
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DOI: 10.59841/intellektika.v2i5.1446
<![CDATA[This research aims to determine the effect of accounting conservatism and capital intensity on tax avoidance which is moderated by an independent board of commissioners. The research sample is a manufacturing company that is listed consistently on the Indonesia Stock Exchange (IDX) in 2020-2022. The research method used in this research is a quantitative method with sampling using a purposive sampling technique, data testing using SPSS 25 software which is analyzed using multiple regression tests and MRA tests. The results of the research conducted show that accounting conservatism has no effect on tax avoidance. Capital intensity has a negative effect on tax avoidance and the independent board of commissioners is unable to moderate it, namely strengthening or weakening the relationship between accounting conservatism and capital intensity on tax avoidance.]]>
<![CDATA[Trends in corporate financial strategies: Analyzing investment efficiency among listed Indonesian companies ]]>
<![CDATA[Adinda Febiyanti]]>;
<![CDATA[Lintang Venusita]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 17 No. 2 (2024): Volume 17, No.2 September 2024 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v17i2.6604
<![CDATA[The main objective of this study is to investigate the impact of conservatism, debt maturity, and debt covenants on investment efficiency in Indonesian firms, with a focus on the food and staples retail and food and beverage sub-sectors. This study aims to address information asymmetry between agents and principals, using agency theory as the theoretical framework. A quantitative approach is used using secondary data sourced from financial reports available on the IDX website and company websites. This study took a sample of 329 companies using non-probability sampling technique. Data processing using linear regression method. The results show that conservatism significantly improves investment efficiency, while debt maturity and debt covenants do not show a significant effect. This study underscores the importance of conservative financial reporting practices in improving investment efficiency in the Indonesian corporate sector.]]>
<![CDATA[PENGARUH SISTEM PERPAJAKAN BAGI WPOP DAN KEPUASAN HIDUP TERHADAP KEPATUHAN PAJAK ]]>
<![CDATA[Anisah, Siti]]>;
<![CDATA[Venusita, Lintang]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v5i1.544
<![CDATA[This study aims to test whether there is an influence between the taxation system and life satisfaction on tax compliance. The population in this study were Individual Taxpayers (WPOP) in the city of Surabaya. The number of samples in this study was 400 respondents. The sampling technique used the purposive sampling method. The research method used is a quantitative method with data sources in the form of primary data, namely questionnaires filled out by respondents via gform and written and distributed via social media and visiting one of the KPP in Surabaya. The data was processed using SMART PLS by testing the inner model and outer model. The results of this study provide evidence that the taxation system and life satisfaction have a significant effect on tax compliance]]>
<![CDATA[PENGARUH MEDIA SOSIAL, EDUKASI PASAR MODAL DAN PENGGUNAAN ANALISIS FUNDAMENTAL TERHADAP KEPUTUSAN INVESTASI DI PASAR MODAL : STUDI PADA MASASISWA INVESTOR SAHAM DI SURABAYA ]]>
<![CDATA[Setiawati, Alifia Arum]]>;
<![CDATA[Venusita, Lintang]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v5i1.548
<![CDATA[This research aims to examine the influence of social media, capital market education, and the use of fundamental analysis on capital market investment choices made by student stock investors in Surabaya. Questionnaires were distributed to students from various universities in Surabaya who actively invest in the capital market. Purposive sampling was used to select 400 respondents as the sample for this research. This research uses a quantitative methodology with the Partial Least Squares (PLS) technique, and the SmartPLS application is used for analysis. Research findings show that social media has a significant influence on students' investment decisions. Capital market education has a significant influence on investment decisions. Apart from that, the use of fundamental analysis also shows a significant influence on student investment decisions]]>
<![CDATA[STUDI KOMPARATIF PENGARUH INTELLECTUAL CAPITAL TERHADAP TAX AVOIDANCE PADA PERUSAHAAN DOMESTIK DAN PERUSAHAAN MULTINASIONAL ]]>
<![CDATA[Dodi Prasetya]]>;
<![CDATA[Lintang Venusita]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 2 (2023): JAE (Jurnal Akuntansi dan Ekonomi) ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v8i2.20330
<![CDATA[This study aimed to examine the effect of intellecual capital on tax avoidance in both domestic and multinational companies in Indonesia, and to examine whether there are differences in both effect or not. The sample in this study consisted of 100 domestic manufacturing companies and 100 of multinational manufacturing companies registered in Indonesia Stock Exchange from 2019-2022. This type of research is quantitative study using stratified random sampling with multiple linear regression analysis models that are processed using SPSS 23. The results of this study show that Intellecual capital has an effect on tax avoidance both in domestic and multinational companies. So it can be concluded that there is no difference in the effect of intellecual capital on tax avoidance in domestic and multinational companies.]]>
<![CDATA[Pengaruh Kepemilikan Manajerial terhadap Financial Distress dengan Teknologi Informasi sebagai Variabel Moderasi ]]>
<![CDATA[Aidha, Fitri Nur]]>;
<![CDATA[Venusita, Lintang]]>
<![CDATA[ Journal of Public and Business Accounting Vol. 2 No. 1 (2021): January - June ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama ]]>
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DOI: 10.31328/jopba.v2i1.136
<![CDATA[Penelitian ini dilakukan untuk melihat pengaruh kepemilikan manajerial terhadap financial distress dengan teknologi informasi sebagai variabel pemoderasi. Populasi adalah perusahaan industri manufaktur yang telah terdaftar di BEI (Bursa Efek Indonesia) periode 2017-2019. Analisis yang digunakan dalam penelitian ini adalah analisis regresi moderasi (MRA) dengan menggunakan program IBM SPSS versi 24. Hasil penelitian ini menunjukkan bahwa kepemilikan saham manajemen berpengaruh positif dan signifikan terhadap terjadinya financial distress pada perusahaan. Sedangkan variabel teknologi informasi sebagai moderasi tidak dapat memperkuat atau memperlemah hubungan antara variabel kepemilikan manajerial dengan financial distress. Hal ini dikarenakan teknologi informasi cenderung digunakan sebagai penyedia informasi keuangan juga penunjang kegiatan produksi dan operasional perusahaan. Adakalanya informasi yang disajikan oleh sistem tidak sesuai dengan kepentingan manajer, sehingga pihak manajemen akan memilih untuk membuat keputusan sendiri sesuai dengan kepentingannya.]]>
