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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia Jurnal ASET (Akuntansi Riset) JOURNAL OF APPLIED ACCOUNTING AND TAXATION SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi YUME : Journal of Management Journal of Humanities and Social Studies Competitive Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Informatika Ekonomi Bisnis Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Jurnal E-Bis: Ekonomi Bisnis Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Multidisiplin Madani (MUDIMA) Smart Society: Community Service and Empowerment Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) eProceedings of Engineering eProceedings of Management Community Service Seminar and Community Engagement (COSECANT) Jurnal Informatika Ekonomi Bisnis E-JURNAL AKUNTANSI

Ardan Gani Asalam

Universitas Telkom

Author-ID : 4318753

Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Koneksi Politik dan Capital Intensity Terhadap Agresivitas Pajak Lestari, Poppy Ariyani Sumitha; Pratomo, Dudi; Asalam, Ardan Gani
Jurnal ASET (Akuntansi Riset) Vol 11, No 1 (2019): Jurnal ASET (Akuntansi Riset) Januari -Juni 2019 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v11i1.15772

Abstract. This study attempts to examine the association between political connection, capital intensity, and tax aggressiveness of mining companies that listed on Indonesia Stock Exchange for the years 2013 to 2017. Besides that, this study attempts to analyze the simultaneous and partial association between political connection and capital intensity on tax aggressiveness of mining companies that listed in Indonesia Stock Exchange for the years 2013-2017. The analytical method that used in this study are statistic descriptive and panel data regression analysis by using E-views 10.Â The sample selection technique used was purposive sampling and obtained 13 mining companies for the years 2013 to 2017 that results in 65 samples. We find that there is simultaneously influence between Political Connections and Capital Intensity on Tax Aggressiveness. This study also finds that Political Connections have no impact on Tax Aggressiveness, while Capital Intensity has a negative impact on Tax Aggressiveness.Keywords. Capital Intensity, Political Connections, Tax AggressivenessAbstrak. Penelitian ini bertujuan untuk menganalisis koneksi politik, capital intensity dan agresivitas pajak pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2017. Selain itu juga untuk menganalisis pengaruh secara simultan dan parsial antara koneksi politik dan capital intensity terhadap agresivitas pajak pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2017. Metode analisis yang digunakan adalah pengujian statistik deskriptif dan analisis regresi data panel dengan menggunakan software E-views versi 10. Teknik pemilihan sampel yang digunakan yaitu purposive sampling dan diperoleh 13 perusahaan sektor pertambangan dengan periode penelitian selama lima tahun yaitu tahun 2013-2017 sehingga didapat 65 unit sampel dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa secara simultan Koneksi Politik dan Capital Intensity berpengaruh terhadap Agesivitas Pajak. Secara parsial Koneksi Politik tidak berpengaruh terhadap Agresivitas Pajak, sedangkan Capital Intensity berpengaruh negatif terhadap Agresivitas Pajak.Kata Kunci. Agresivitas Pajak, Capital Intensity, Koneksi Politik

PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DAN KARAKTER EKSEKUTIF TERHADAP TAX AVOIDANCE Noorica, Famela; asalam, ardan gani
COMPETITIVE Vol 5, No 2 (2021): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v5i2.5041

The purpose of this study is to simultaneously determine institutional ownership, managerial ownership, executive character of tax avoidance in consumer goods industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The object of this research is the consumer goods industrial sector companies listed on the Indonesia Stock Exchange (IDX) with a five-year research period from 2015 – 2019. The sample collection technique in this study uses purposive sampling. The number of samples studied were 70 samples. The implementation time used in this research is panel data, carried out by several stages of testing. The results show that institutional ownership, managerial ownership, and executive character simultaneously affect tax avoidance. Institutional ownership, managerial ownership, and executive character partially affect tax avoidance.

Pengaruh Transfer Pricing, Kepemilikan Institusional dan Kompensasi Rugi Fiskal terhadap Tax Avoidance Studi Kasus Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019 Puja Gusti Wardana; Ardan Gani Asalam
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 1 (2022)
Publisher : UNIVED Press

This research was conducted to determine whether transfer pricing, institutional ownership and compensation for losses have an effect on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. This study uses descriptive statistical analysis methods and panel data regression analysis using Eviews software version 10. The sampling in this study was using purposive sampling technique so that 33 companies were obtained with an observation period of 5 (five) years. From the research conducted, it is revealed that transfer pricing, institutional ownership and fiscal loss compensation have a simultaneous effect on tax avoidance. While partially, only institutional ownership variables have a positive effect on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019.

Pengaruh Pajak, Intangible Assets, dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing Anggun Rizki Novira; Leny Suzan; Ardan Gani Asalam
Journal of Applied Accounting and Taxation Vol 5 No 1 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Transfer pricing is the price for the delivery of goods, services, or other intangible assets at related parties transact with each other based on the arm’s lenght principle. The purpose of this study to examine the influence factors of tax, intangible assets, and bonus mechanism on transfer pricing decisions. The population in this study are mining sector companies listed on the Indonesian Stock Exchange from 2015-2018. Sample selection technique used in purposive sampling and acquired 13 sample companies. The data used in this study was obtained from financial statement. Methods of data analysis in this research in logistic regression analysis using SPSS software version 23. The result showed that simultaneous tax, intangible assets, and bonus mechanism have a significant effect on transfer pricing decision. Tax partially have no significant effect on transfer pricing decision, while intangible assets has a significant positive effect on transfer pricing, and bonus mechanism have no significant effect on transfer pricing decision.

PENGARUH INTENSITAS ASET TETAP, KARAKTER EKSEKUTIF, KONEKSI POLITIK DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2018) Vira Aprilia, Majidah, Ardan Gani Asalam
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 3 No 2 (2020): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Tujuan penelitian ini adalah untuk menganalisis pengaruh intensitas aset tetap, karakter eksekutif, koneksi politik dan leverage terhadap tax avoidance pada perusahaan makanan dan minuman di Bursa Efek Indonesia tahun 2014-2018 baik secara simultan maupun parsial. Penelitian ini terdiri dari 50 sampel sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Sampel diperoleh secara purposive sampling. Hasil penelitian in menunjukkan bahwa intensitas aset tetap, karakter eksekutif, koneksi politik dan leverage berpengaruh terhadap tax avoidance secara simultan. Secara parsial, hanya karakter eksekutif yang berpengaruh terhadap tax avoidance. Kebaharuan dari penelitian ini terletak pada variabel karakter eksekutif. Disarankan bagi peneliti selanjutnya untuk meneliti kembali penelitian ini dengan menambah tahun dan periode penelitian untuk pemerintah yang terindikasi melakukan tax avoidance termasuk dalam penggelapan pajak atau perencanaan pajak.

PENGARUH PENERAPAN SELF ASSESSMENT SYSTEM, PENGETAHUAN WAJIB PAJAK, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi pada Wajib Pajak Orang Pribadi Non Karyawan di KPP Pratama Ciamis Tahun 2017) Irna Liani Putri Anjanni; Dini Wahjoe Hapsari; Ardan Gani Asalam
Jurnal Akademi Akuntansi Vol. 2 No. 1 (2019): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v2i1.8172

The purpose of this research is to find out how the effect implementation of Self Assessment System (SAS), Tax Payer Knowledge (PWP), Service Quality (KP) on Non-employee Personal Taxpayer Compliance at Tax Service Pratama Ciamis (KPP) in 2017. This study uses incidental sampling with a total sample of 99 non-employee Personal Taxpayers at KPP Pratama Ciamis. The analytical method in this study is descriptive statistical analysis, multiple linear regression analysis, and hypothesis analysis. This study shows that the implementation of SAS, PWP, and KP simultaneous affects the compliance of non-employee individual taxpayers at KPP Pratama Ciamis, and then the results of partial testing show that they are have a positive and significant effect on the compliance of non-employee Personal Taxpayers at KPP Pratama Ciamis.Keywords: Non-employee Personal Taxpayers, Self Assessment System, Service Quality, Taxpayer Knowledge, Taxpayer Compliance

Pengaruh Tekanan Pemegang Saham dan Umur Perusahaan terhadap Kualitas Sustainability Report Willy Sri Yuliandhari; Ardan Gani Asalam; Muhammad Visar Sinatrya
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1207

Sustainability report is a report submitted to the company's stakeholders to report the impact of company's activities on environment, social, and economy. Companies are expected to submit quality information to demonstrate corporate responsibility and can be used as a consideration in making decisions. However, there are still many companies that have not submitted a good and quality information in sustainability report. This study aims to determine the effect of shareholder pressure and company age on sustainability report quality. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2018-2020. This study uses purposive sampling technique. Based on the sampling technique and criteria, 11 companies were obtained with an observation period of three years, so the total observations are 33 samples. This study uses descriptive statistical analysis methods and panel data regression models using Eviews 12 SV software. The results of this study indicates that the age of the company has a significant positive effect on sustainability report quality. Meanwhile, shareholders pressure do not affect the sustainability report quality. Based on the results of this study, the company is expected to improve the quality of the sustainability report in accordance with the GRI Standards and investors are expected to make the sustainability report as one of the considerations in investing. Future researchers are expected to use other independent variables or use different proxies for the variables and are also expected to choose a different research object.

Pengaruh Beban Pajak, Mekanisme Bonus, dan Kepemilikan Asing terhadap Transfer Pricing (Studi Kasus pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020) Risca Amelia; Ardan Gani Asalam
YUME : Journal of Management Vol 5, No 3 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i3.3012

AbstrakPerusahaan telah mendirikan anak perusahaan di berbagai negara sebagai akibat dari periode globalisasi. Hal ini menunjukkan bahwa ada hubungan tertentu yang mengarah pada harga, biaya, atau manfaat lain yang tidak adil dalam transaksi bisnis. Transaksi komersial semacam ini dikenal sebagai transfer pricing. Tujuan penelitian ini adalah untuk mengetahui bagaimana kepemilikan asing, beban pajak, dan struktur bonus mempengaruhi harga transfer pada bisnis pertambangan yang terdaftar di Bursa Efek Indonesia antara tahun 2016 dan 2020. Dengan menggunakan perangkat lunak SPSS versi 26, digunakan metode analisis regresi logistik bersama dengan nonprobability sampling dan purposive sampling. Transfer pricing dipengaruhi oleh beban pajak, struktur bonus, dan kepemilikan asing, menurut data dari studi terkait. Penetapan harga transfer sebagian besar dipengaruhi secara negatif oleh beban pajak, meskipun sistem bonus dan kepemilikan asing memiliki pengaruh yang kecil. Hasil penelitian ini dimaksudkan untuk menjadi referensi bagi pembaca yang ingin mempelajari lebih lanjut, khususnya tentang perpajakan transfer pricing. Peneliti selanjutnya juga disarankan untuk memperluas tahun dan objek penelitian, serta menambah atau mengubah variabel independen yang dapat mempengaruhi harga transfer.Kata Kunci: Beban Pajak; Mekanisme Bonus; Kepemilikan Asing; Transfer PricingÂ AbstractCompanies have set up subsidiaries in numerous country as a result of the globalisation period. This demonstrates that there is a particular relationship that leads to unjust prices, fees, or other benefits in a business transaction. This kind of commercial transaction is known as transfer pricing. This study's goal is to determine how foreign ownership, tax burden, and bonus structures all effect transfer pricing in mining businesses listed on the Indonesia Stock Exchange between 2016 and 2020. Using SPSS version 26 software, a logistic regression analysis method was used in conjunction with nonprobability sampling and purposive sampling. Transfer pricing is affected by the tax burden, the bonus structure, and foreign ownership, according to data from related studies. Transfer pricing is largely negatively impacted by the tax burden, although the bonus system and foreign ownership have little effects. The results of this study are intended to serve as a reference for readers looking to learn more, specifically about transfer pricing taxation. Furthermore, it is suggested that future researchers broaden the research year and object, as well as add or alter independent variables that can effect transfer price.Keywords: Bonus mechanism, foreign ownership, tax expense, transfer pricing

PENGARUH KARAKTER EKSEKUTIF, CAPITAL INTENSITY, DAN KEPEMILIKAN KELUARGA TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018) Rd. Mohd. Raditya Ekaputra Tj; Mohamad Rafki Nazar; Ardan Gani Asalam; Asmaul Husna
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 3 No 2 (2020): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Penelitian ini bertujuan untuk menguji bukti empiris baik secara simultan maupun secara parsial mengenai pengaruh karakter eksekutif, capital intensity, dan kepemilikan keluarga terhadap tax avoidance pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Penelitian ini terdiri dari 50 sampel perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Sampel diperoleh secara purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan analisis regresi data panel dengan menggunakan Eviews 10. Hasil penelitian ini menunjukkan bahwa karakter eksekutif, capital intensity, dan kepemilikan keluarga berpengaruh secara simultan terhadap tax avoidance. Secara parsial, capital intensity dan kepemilikan keluarga berpengaruh terhadap tax avoidance. Sedangkan karakter eksekutif tidak berpengaruh terhadap tax avoidance.

Pengaruh Intensitas Aset Tetap, Kompensasi Rugi Fiskal, dan Koneksi Politik Terhadap Tax Avoidance Shinta Nur Ria Rindiani; Ardan Gani Asalam
SEIKO : Journal of Management & Business Vol 4, No 3 (2022)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v4i3.2526

Abstrak Pajak merupakan sumber penerimaan terbesar bagi pemerintah. Pemerintah selalu berupaya untuk meningkatkan penerimaan pajak karena pajak merupakan sumber keuangan negara. Disisi lain, pembayaran pajak termasuk salah satu faktor yang akan mengurangi penghasilan bagi perusahaan. Perusahaan berupaya melakukan tindakan-tindakan untuk mengurangi beban pajaknya dengan memanfaatkan grey area atau kelemahan-kelemahan pada peraturan perpajakan (tax avoidance). Tetapi, upaya yang dilakukan oleh perusahaan justru akan merugikan negara dikarenakan lebih dari 75% penerimaan negara Indonesia berasal dari pajak. Penelitian ini dilakukan untuk mengetahui pengaruh intensitas aset tetap, kompensasi rugi fiskal, dan koneksi politik terhadap tax avoidance pada perusahaan industri manufaktur di Bursa Efek Indonesia tahun 2016-2020, baik secara simultan maupun parsial. Metode yang digunakan dalam teknik pengambilan sampel penelitian ini adalah purposive sampling dan diperoleh 32 sampel perusahaan dengan periode pengamatan selama 5 (lima) tahun sehingga didapat 160 data dalam penelitian ini. Data dianalisis menggunakan analisis statistik deskriptif dan regresi data panel dengan bantuan software excel & eviews 10. Hasil penelitian menunjukkan bahwa intensitas aset tetap, kompensasi rugi fiskal, dan koneksi politik secara simultan berpengaruh terhadap tax avoidance. Secara parsial, variabel intensitas aset tetap berpengaruh positif terhadap tax avoidance. Sedangkan kompensasi rugi fiskal dan koneksi politik berpengaruh negatif terhadap tax avoidance. Kata Kunci: Intensitas Aset Tetap; Kompensasi Rugi Fiskal; Koneksi Politik; Tax Avoidance.

Co-Authors Adelia, Cantika Andi Chaerunnisa Ishak Anggun Rizki Novira Anisa Putri Astuti Arief, Achtar Rayhan Astuti, Anisa Putri Bagus Aji Permadi Brata, Muhammad Ariq Widyawan Dariadi, Annisa Faza Husna Dhian Wahyuni Dinda Rahmadani Dini Wahjoe Hapsari Djusnimar Zultilisna Dudi Pratomo Erna Rahmawati Fatahurrazak Fatmayani, Dhea Putri Fauzan, Ilham Gabriella Srirejeki Sipahutar Hanif Al-Ghifari Ulwan Fakhri Hasani, Nisa Aulia Heristiqomah, Ghini Hidayat, Panggita Mauli Ihsan, Sayid Haikal Irna Liani Putri Anjanni Ismi Raihan Nadhira Karima, Sekar Khairunnisa Khairunnisa Leny Suzan Lestari, Poppy Ariyani Sumitha Luida, Amanda Raihan Mohamad Rafki Nazar Muhammad Visar Sinatrya Mumpuni, Yusriyah Trinugrahini Mutiara Mulyaningrum Nisa Iswatini Noorica, Famela Nova Agnia Astika Novitasari, Selvi Pratama, Aziz Reza Puja Gusti Wardana Puspita Wulansari Putri, Risty Widyana Rahmadian, Emailin Rd. Mohd. Raditya Ekaputra Tj Reshanggono, Awindya Kalma Risca Amelia Roni Winner Said, Hilda Salman Sheilamanda Raihanty Shinta Noviyanti Shinta Nur Ria Rindiani Sianturi, Evelyn Desniar Suciantara, I Putu Oki Sudarmaji, Harrys Tiur Ayumi Briggita Bakkara Vivi Dhana Try Putri Silalahi Willy Sri Yuliandhari

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