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Lihan Rini Puspo Wijaya
Politeknik Negeri Lampung
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Persepsi Wajib Pajak Mengenai Sistem Perpajakan, Tarif Perpajakan, Pemahaman Perpajakan Terhadap Perilaku Penggelapan Pajak Muhamad Abdul Azis Azis; Arthie Arditha Rachman; Lihan Rini Puspo Wijaya
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 8 No. 1 (2022): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol8.iss1.2022.921

Abstract

This study aims to determine the effect of taxpayers' perceptions of the tax system, tax rates, and understanding of taxation on tax evasion behavior in the city of Bandar Lampung. The population in this study is an individual taxpayer in Bandar Lampung. This study used a sample of 100 respondents who were calculated using the Slovin formula with the proportional random sampling method. Data was collected using a questionnaire measured by a Likert scale. The analytical technique used in this research is multiple linear regression. The results of this study indicate that the perception of taxpayers regarding the taxation system, tax rates, and understanding of taxation affect tax evasion behavior of taxpayer in Bandar Lampung.
PENGARUH KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2019) Pingkan Meilintang; Lihan Rini Puspo Wijaya; Destia Pentiana
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 11, No 1 (2022): Kinerja dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jrm.v11i1.6206

Abstract

Tax revenues are still the largest contributor with a contribution of 82% of the total state revenues that are useful in the implementation of national development. However, the purpose of the government to maximize revenue from the taxation sector is contrary to the objectives of the company as a taxpayer. In accordance with the assumption that taxes are considered a burden, there is a desire to reduce taxes through tax avoidance. Supervision and expediatory of audit planning conducted by the company to reduce the tax burden then the responsibility is given to the audit committee. An audit committee with the authority it has will be able to prevent deviant actions related to the company's financial statements. So that with the audit committee in the company can minimize the occurrence of tax avoidance practices.  In addition, the quality of audits is getting better, and it will be increasingly difficult to do tax avoidance. Based on the exposure, researchers want to know the influence of the audit committee and the quality of audits on tax avoidance. This research was conducted on 57 manufacturing companies registered with the IDX 2017-2019. Research uses secondary data and data sources from the res IDX website. The analysis conducted on this study is a test of classical assumptions and multiple regressions. The results of the study found that the audit committee partially affected tax avoidance and the quality of audits partially had no effect on the tax enforcement of manufacturing companies.
Pengaruh Kepemilikan Institusional dan Kebijakan Dividen terhadap Nilai Perusahaan Lihan Rini Puspo Wijaya
Jurnal Ilmiah ESAI Vol 12 No 1 (2018)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v12i1.1089

Abstract

A company is to get optimal profits that can improve the welfare of the owners and managers ofthe company. The main objective is reflected in the value of the company. This study aims toexamine whether institutional ownership influences dividend policy, whether dividend policyinfluences the value of the company, and whether institutional ownership and dividend policyinfluence the value of the company. The research population is companies that go public andare listed on the Indonesia Stock Exchange (IDX). The research sample was 94 companieswhose shares were included in the LQ 45 index that distributed dividends. The research periodis for 3 years, namely 2013 - 2015 using report data in the form of performance summariesissued by the Indonesia Stock Exchange (IDX) every August. Data testing uses classicalassumption testing and hypothesis testing using linear regression analysis. The results of thestudy show that institutional ownership does not affect dividend policy, dividend policy does notaffect the value of the company, and institutional ownership and dividend policy does not affectthe value of the company
Pengaruh Profitabilitas, Intensitas Aset Tetap, dan Leverage Terhadap Penghindaran Pajak Pada Perusahaan Sektor Manufaktur yang Terdaftar di BEI Tahun 2017-2019 Oky Afriyan; Nurmala Nurmala; Lihan Rini Puspo Wijaya
Jurnal Ilmiah ESAI Vol 16 No 1 (2022)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v16i1.2411

Abstract

The purpose of this study was to examine the effects of profitability, intensity of fixed assets, and leverage on tax avoidance by focusing on manufacturing companies registered in Indonesia Stock Exchange in the period of 2017 – 2019. Tax avoidance was a dependent variable, while profitability, fixed assets, and leverage were independent variables. The sampling method used was purposive sampling with a sample of 54 companies with the observation period of three years in a row to produce a total of 162 samples. The analysis technique used in this research was multiple linear regression analysis. Data were analyzed using SPSS 25. The results of this study indicate that profitability has an effect on tax avoidance; intensity of fixed assets has an effect on tax avoidance, and leverage has an effect on tax avoidance.  
PENGOLAHAN DAN DIGITAL MARKETING GULA KELAPA BAGI KELOMPOK WANITA TANI KECAMATAN KETAPANG LAMPUNG SELATAN Annisa Fitri; Zukryandry Zukryandry; Kusmaria Kusmaria; Dewi Ermaya; Depita Anggraini; Lihan Rini Puspo Wijaya; Oki Arifin; Dimas Prakoswo Widiyani
Alamtana: Jurnal Pengabdian Masyarakat UNW Mataram Vol 2 No 2 (2021): Edisi Agustus 2021
Publisher : LPPM UNIVERSITAS NAHDLATUL WATHAN MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51673/jaltn.v2i2.820

Abstract

Pengembangan produk unggulan dapat dilakukan melalui diversifikasi produk dan pemasaran. Tujuan pengabdian kepada masyarakat adalah dengan pengolahan gula kelapa menjadi gula semut dan menjual produk melalui online. Metode yang dunakan melalui penyuluhan dan demonstrasi.Pada saat pelaksanaan berjalan dengan sangat baik. Hal tersebut dapat dilihat dari antusiasme para peserta kelompok wanita tani dalam mengikuti kegiatan dan hasil nilai postest yang mengalami peningkatan. Dengan demikian kelompok wanita tani termotivasi untuk dapat mengembangkan usaha gula semut didaerahnya, sehingga pendapatan mengalami peningkatan.
Pengaruh Laba, Arus Kas, dan Likuiditas Terhadap Financial Distress : Studi Kasus pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022 Nurhidayah Nurhidayah; Lihan Rini Puspo Wijaya; Endah Yuni Puspitasari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5345

Abstract

Financial distress is a phase of decline in the company's financial condition before liquidation or bankruptcy. Based on the results of the BPS survey in 2020, transportation and logistics companies experienced a decrease in revenue of 90.34% which was the third highest decline among all industries. This study aims to determine the effect of profit, cash flow, and liquidity on the occurrence of financial distress in transportation and logistics companies listed on the Indonesia Stock Exchange in 2019-2022. This study used a population of 30 companies, and a sample of 11 companies with purposive sampling method. This study uses secondary data and is analyzed using Partial Least Square (PLS) with the SmartPLS version 3.29 application. The results of this study indicate that earnings have a positive effect on financial distress, cash flow has no effect on financial distress, and liquidity has a positive effect on financial distress. These results emphasize the importance of effective earnings and liquidity management in reducing the risk of financial distress, especially in times of crisis.
Co-Authors Annisa Fitri Arthie Arditha Rachman Depita Anggraini Destia Pentiana Dewi Ermaya Dimas Prakoswo Widiyani Endah Yuni Puspitasari Kusmaria Kusmaria Kusmaria Muhamad Abdul Azis Azis Nurhidayah Nurhidayah Nurmala Nurmala Oki Arifin Oki Arifin Oky Afriyan Pingkan Meilintang Zukryandry Zukryandry