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All Journal Tax & Accounting Review Infestasi DeReMa (Development Research of Management) Jurnal Manajemen Share : Journal of Service Learning Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Akuntansi dan Keuangan Jurnal Magister Akuntansi Trisakti International Journal of Organizational Behavior and Policy International Journal of Pertapsi Jurnal Akuntansi Kontemporer
Retnaningtyas Widuri
Universitas Kristen Petra
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Does Short-Term Debt increase Profitability? The Role of Corporate Governance as a Moderating Variable Retnaningtyas Widuri; Alan Darmasaputra; Agnes Cecilia
International Journal of Organizational Behavior and Policy Vol 1 No 1 (2022): JULY 2022
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (580.42 KB) | DOI: 10.9744/ijobp.1.1.57-70

Abstract

This research is conducted to inspect the relationship of Short-Term Debt as a predictor for the financial leverage on Profitability of the company. In the analysis, Short-Term Debt will act as the independent variable and Profitability will be the dependent variable using Return on Equity (ROE) as the indicator. In the model analysis, corporate governance will be used as the moderating variable to bridge the relationship between the independent and dependent variable. In this study, the mediating variable of corporate governance uses Board of Directors (BOD) and board of commissioner (BOC) size, board of independent commissioners’ size, managerial and also the institutional ownership. From the analysis, it is shown that Short-Term debt has a significant positive impact on the company’s Profitability. In addition, board size weakens the relationship between financial leverage and profitability. Board size and institutional ownership significantly strengthen the relationship between financial leverage and profitability. Board of independent commissioners’ size and managerial ownership did not moderate the relationship between financial leverage and profitability.
Preventing Tax Evasion: The Moral Strength of Taxpayers and The Power of Tax Authorities Retnaningtyas Widuri; Yenni Mangoting; Arja Sadjiarto; Tonny Stephanus
Jurnal Akuntansi dan Keuangan Vol. 25 No. 2 (2023): NOVEMBER 2023
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.25.2.91-100

Abstract

This study aims to determine the effect of coercive power and the legitimacy of the tax authority on the morale of taxpayers to prevent tax evasion. This study conducts a moderation test to determine the role of tax morale. This study uses a survey approach by distributing 100 questionnaires and analyses them using Partial Least Square (PLS). The results prove that the morale of taxpayers is a force to prevent tax evasion. A moderation test proves that tax morals can weaken the influence of government coercion on tax avoidance. Tax morale strengthens the influence of legitimate power on tax avoidance, although the government's legitimate power does not directly affect tax avoidance. This study explains that taxpayer fraud can be anticipated by enforcing government power through sanctions and audits accompanied by moral strength. The moral strength of taxpayers is a factor that plays a role in controlling government behaviour.
The Impact of Corporate Social Responsibility and Institutional Ownership on Corporate Tax Aggressiveness with Firm Size as Moderating Variable Retnaningtyas Widuri
International Journal of Pertapsi Vol. 1 No. 1 (2023): August 2023
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.1.1.14-20

Abstract

This study aims to determine the relationship between corporate social respon­sibility and institutional ownership on tax aggressiveness, focusing on firm size as moderating variables. The population of this study were companies listed on the Indonesia Stock Exchange (IDX) during 2016 until 2020. A purposive sampling approach was used in the sample selection process for this study, and the final sample was collected by 110 companies with 520 units of analysis. In this study, hypotheses were examined using structural equation modeling. The results showed that CSR disclosure had a positive effect on tax aggressiveness. Firm size positively moderates the relationship between CSR and affects tax aggressiveness. The second result, institutional ownership has a negative effect on tax aggressiveness. Firm size positively moderates the relationship between institutional ownership and tax aggressiveness. Those academic scholars, practitioners, and regulators who are interested in uncovering corporate governance score, tax avoidance, and CSR may find these findings to be of interest. Before mandating extra governance procedures for companies operating in their nation, regulators are required to first assess the legal framework in their country as well as the actual corporate governance mechanisms already in place. This paper examines the relationship between CSR and tax avoidance with a sample of all companies listed on the IDX for five years using firm size as a moderator.
Peran Kesadaran Pajak Dalam Peningkatan Kepatuhan Pajak Melalui Pengetahuan Dan Sanksi Pajak Retnaningtyas Widuri; Michella Shan Christabel; Evelyn Lavinia
InFestasi Vol 20, No 1 (2024): JUNE
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i1.23623

Abstract

This research aims to analyze the influence of tax knowledge and tax sanctions on tax compliance as well as the mediating role of tax awareness, related to the phenomenon that there are still many taxpayers who do not have compliance with their tax obligations, while a poor level of tax compliance can be a loss for the state. This research uses a survey method with a questionnaire base developed from several previous researchers, involving taxpayers who are MSME actors in the e-commerce sector spread across Indonesia. The number of respondents involved in this research was 117 people, with the criteria being taxpayers of MSMEs in the e-commerce sector. This research uses the Partial Least Square technique to carry out data analysis through the Warp Partial Least Square (Warp-PLS) application. The research results show that tax knowledge has a positive influence on tax compliance, while tax sanctions have no effect on tax compliance. Furthermore, it was also found that tax awareness was able to mediate the influence of tax knowledge and tax sanctions on tax compliance.
THE MODERATING ROLE OF INVESTMENT OPPORTUNITIES BETWEEN MANAGERIAL CAPABILITY AND TAX AGGRESSIVENESS Widuri, Retnaningtyas; Meviana, Caroline; Harianto, Vallen
Jurnal Magister Akuntansi Trisakti Vol. 11 No. 1 (2024): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v11i1.18320

Abstract

This research was conducted with two objectives, namely to test whether managerial ability can affect corporate tax aggressiveness, and to examine the role of investment opportunities as a moderating variable on the effect of managerial ability and tax aggressiveness. The sample used includes 129 manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2022 period. This study used regression analysis using STATA 18. Managerial ability in this study was measured using the Data Envelopment Analysis (DEA) approach, tax aggressiveness was measured by the Book Tax Differences (BTD) approach and investment opportunities were measured by market to book and capital expenditure. The results of the study found that managerial ability had a positive effect on tax aggressiveness and investment opportunities strengthened the influence between the two. This research contributes to see how investment opportunities moderate and affect managerial ability towards tax aggressiveness. This will be useful for investors where they can view company reports and can be used to show market perceptions of the value of certain shares. There is also where this research contributes so that companies that prepare financial reports can present quality reports and avoid fraud. It also affects investors so that they can read financial reports clearly and use them to show market perceptions of the value of certain shares
The Effect of ESG on Firm Value and Performance During Covid-19: Moderation Role of Industry Characteristic Dogi, Dean Charlos Padji; Lomousinea, Ian Edbert; Widuri, Retnaningtyas
International Journal of Pertapsi Vol. 2 No. 2 (2024): August 2024
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.2.2.69-78

Abstract

The objective of this study was to examine the correlation between Environmental, Social, and Governance (ESG), corporate value and performance, with the aim of establishing a basis for assessing ESG. An independent variable is the ESG score. The variables that will be measured are firm value and performance. Firm performance will be assessed using return on assets (ROA), while firm value will be indicated by Tobin's Q. Industrial growth, which quantifies the development of industrial aspects, will serve as a moderator to harmonise the connection between the independent and dependent variables. Analysis of data indicates that ESG factors have a detrimental effect on company value. ESG improves the performance of enterprises. Moreover, the growth of the industry does not alleviate the connection between environmental, social, and governance (ESG) factors and the value of a business. The correlation between ESG and corporate success is mitigated by the growth of the industry.
Edukasi Pelaporan Perpajakan Pekerja Gereja untuk Meningkatkan Kepatuhan Pajak Dean Charlos Padji Dogi; Yenni Mangoting; Retnaningtyas Widuri; Agus Arianto Toly
Share: Journal of Service Learning Vol. 10 No. 2 (2024): AUGUST 2024
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/share.10.2.95-103

Abstract

Terdapat kesenjangan pengetahuan yang signifikan dalam memahami kewajiban untuk mendaftarkan diri guna memperoleh Nomor Pokok Wajib Pajak (NPWP) bagi orang pribadi yang telah memenuhi persyaratan subjektif dan objektif sesuai dengan ketentuan perpajakan. Kesenjangan ini menyebabkan tingkat ketidakpatuhan perpajakan yang tinggi, khususnya di kalangan pekerja gereja, yang sering kali belum sepenuhnya memahami tanggung jawab perpajakan mereka. Akibat dari ketidakpahaman ini adalah ketidakpatuhan yang berpotensi menimbulkan masalah hukum dan finansial di kemudian hari. Oleh karena itu, pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman dan kepatuhan perpajakan para pekerja gereja dalam melaksanakan kewajiban pelaporan Surat Pemberitahuan Tahunan (SPT) Wajib Pajak Orang Pribadi. Kegiatan ini dilaksanakan melalui dua tahap edukasi yang terstruktur. Pada tahap pertama, pekerja gereja diberikan pemahaman mendalam mengenai konsep dasar perpajakan, yang mencakup definisi, tujuan, serta manfaat pajak bagi pembangunan negara Indonesia. Selain itu, mereka juga dibekali dengan pengetahuan tentang kewajiban gereja atau organisasi pengelola gereja untuk melakukan pemotongan pajak sesuai dengan peraturan yang berlaku, termasuk peran mereka sebagai pemotong pajak yang sah. Pada tahap kedua, para pekerja gereja mengikuti pelatihan praktis pengisian SPT 1770, yang difasilitasi oleh mahasiswa, dosen, dan praktisi perpajakan berpengalaman. Hasil dari kegiatan pengabdian masyarakat ini menunjukkan antusiasme yang tinggi dari para pekerja gereja dalam memahami berbagai aspek kewajiban perpajakan, serta peningkatan kemampuan mereka dalam melaksanakan kewajiban pelaporan SPT 1770 dengan benar.
Green Accounting and Corporate Social Responsibility: Enhancing SDG Commitment in Indonesia’s Energy Sector Widuri, Retnaningtyas; Veronica, Angelina; Angelica, Yohana; Sany, Sany; Darmasaputra, Alan
International Journal of Organizational Behavior and Policy Vol 4 No 2 (2025): JULY 2025
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.4.2.65-76

Abstract

This study investigates the implementation of Good Governance (GA) and Corporate Social Responsibility (CSR) and their relationship with the commitment of energy sector companies to achieving the Sustainable Development Goals (SDGs). In light of the growing urgency of sustainability challenges in Indonesia—particularly the deterioration of air quality—this research explores how GA and CSR practices influence corporate dedication to the SDGs. The study examines 17 energy companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023, selected through purposive sampling. Data were analyzed using WarpPLS 7.0. The findings reveal that both the application of GA and the disclosure of CSR initiatives have a positive impact on a company's commitment to the SDGs. However, CSR does not moderate the relationship between GA and SDG implementation. This study contributes to the academic literature by offering insights into the interplay between GA, CSR, and sustainability, emphasizing the importance of aligning governance and social responsibility strategies to advance sustainable development objectives.
Exploring the Potential of Blockchain Technology in Digital Tax Administration to Enhance Tax Compliance Yenni Mangoting; Retnaningtyas Widuri; Dean Charlos Padji Dogi; Rosalia Gabronino
Jurnal Akuntansi dan Keuangan Vol. 26 No. 2 (2024): NOVEMBER 2024
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.26.2.77-90

Abstract

This research seeks to enhance the technology acceptance model (TAM) by examining cognitive belief factors, specifically the influence of perceived usefulness and perceived ease of use, on taxpayers' intentions to utilize blockchain technology. This investigation explores both the direct and indirect effects of perceived enjoyment. This research also examined the impact of behaviour, specifically the trust factor, on perceived usefulness and perceived ease of use. We extended the TAM by assessing the mediating influences of the perceived enjoyment factor. The research employs a survey methodology. We collected data from 213 individual taxpayers. However, we were only able to process the data of 155 respondents. Questionnaires serve as a valuable tool for gathering data through Google Forms. We analysed the data using PLS-SEM. The research findings indicate that there is a form of mediation where the perceived usefulness of blockchain technology has a notable impact on taxpayers' intentions to use it, either directly or through the perceived enjoyment it brings. Perceived enjoyment also mediates the influence of perceived ease of use on taxpayers' intentions to use blockchain. Moreover, taxpayer trust has effectively influenced taxpayers' perceptions that technology is user-friendly and advantageous. To improve the level of service provided to taxpayers, tax authorities must leverage the advancements of the information technology era. The research findings make a valuable contribution to the tax authorities' readiness to adopt a blockchain-based tax administration system. The results highlight the significance of the authority's efforts to enhance taxpayers' intrinsic motivation when using tax information technology. Creating a user-friendly and enjoyable experience that brings joy, excitement, and comfort can achieve this.
Tax Avoidance, Hidden Behind Corporate Social Responsibility: Moderating Role of Economic Freedom Retnaningtyas Widuri; Vanness Hansen Tjoadinata; Marchello Koesoema; Dean Charlos Padji Dogi
International Journal of Organizational Behavior and Policy Vol 5 No 1 (2026): JANUARY 2026
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.5.1.147-158

Abstract

The purpose of this study is to examine whether Economic Freedom (EF) moderates the effect of Corporate Social Responsibility (CSR) on Tax Avoidance (TA). Using a panel of 285 listed firms from Indonesia, Australia, Singapore, the United States, and China over the period 2019–2023, we estimate multivariate regression models in which TA is proxied by the Effective Tax Rate (ETR) and the Cash Effective Tax Rate (CETR), CSR is proxied by the ESG Score, and EF is measured by the Heritage Economic Freedom Index. The empirical results show that higher CSR is associated with lower TA when TA is measured by ETR, while the interaction between CSR and EF is statistically insignificant across both TA measures. These findings suggest that CSR is generally consistent with lower tax avoidance, but that the moderating role of EF is weaker than expected in the post‑COVID‑19 period. The study contributes to the CSR–tax literature by incorporating a multi‑country post‑pandemic setting and by clarifying that EF does not systematically strengthen the CSR–TA relationship, thereby nuancing prior evidence on institutional moderators. Our results also offer policy and managerial implications for aligning CSR practices with transparent and responsible tax behaviour in different institutional environments.
Co-Authors Abel, Jason Jan Adhityawati Kusumawardhani Agnes Cecilia Agus Arianto Toly ALAN DARMASAPUTRA Alan Darmasaputra Angelia Angelia Angelica, Yohana April Gunawan Malau Arja Sadjiarto Chaterina Patricia Dean Charlos Padji Dogi Dogi, Dean Charlos Padji Elisa Tjondro Eoh, Tonny Stephanus Evelyn Lavinia Fenny Veronica Tjongari Fenny Veronica Tjongari, Fenny Veronica Gerry Joel Mailoa Gerry Joel Mailoa, Gerry Joel Harianto, Vallen Jesslyn Nathania Johartono Johartono Johartono Johartono, Johartono Josephine Nidya Prajogo Josephine Nidya Prajogo, Josephine Nidya Kevin Tirtawijaya Kevin Tirtawijaya, Kevin Lisa Hendra Jaya Lomousinea, Ian Edbert Marchello Koesoema Maria Katopo, Jacqueline Meviana, Caroline Michella Shan Christabel Nadia Dhaneswari Nadia Dhaneswari, Nadia Olga Yani Fransiska Olga Yani Fransiska, Olga Yani Olivia Dewi Olivia Dewi, Olivia Ronald Tampang Ronald Tampang, Ronald Rosalia Gabronino SANY Stefanny Radja Ludji Stefanny Radja Ludji, Stefanny Radja Tonny Stephanus Tonny Stephanus Eoh Vanness Hansen Tjoadinata Veronica, Angelina Yenni Mangoting Yenni Mangoting Yenni Mangoting