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All Journal Jurnal Manajemen dan Organisasi Jurnal Administrasi Bisnis Jurnal Akuntansi Multiparadigma Asian Journal of Accounting Research JURNAL MANAJEMEN MOTIVASI International Research Journal of Business Studies (E-Journal) Majalah Ekonomi Owner : Riset dan Jurnal Akuntansi Jurnal Aplikasi Akuntansi Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Proaksi Tangible Journal Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Manajemen dan Kewirausahaan Jurnal Akuntansi dan Keuangan Indonesia JRAP (Jurnal Riset Akuntansi dan Perpajakan) Innovative: Journal Of Social Science Research e-Jurnal Apresiasi Ekonomi IIJSE International Conference on Islamic Economic International Research Journal of Business Studies Jurnal Akuntansi Kontemporer
Alfa Rahmiati, Alfa
Faculty Of Economics And Business, Universitas Airlangga Surabaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Dominasi Asing dalam Agresivitas Pajak di Indonesia Siti Maisaroh; Heru Tjaraka; Alfa Rahmiati
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.1991

Abstract

This research aims to provide empirical evidence of the impact of foreign entities on tax aggressiveness in Indonesia. The sample consists of non-financial companies listed on the Indonesia Stock Exchange from 2017 to 2019, totaling 804 firm-years. The independent variables include foreign dominance represented by foreign share ownership, significant foreign share ownership, foreign commissioners, foreign directors, foreign CEOs, and foreign CFOs in these companies, while the dependent variable is tax aggressiveness. The results indicate that foreign ownership and significant foreign ownership do not have a significant influence on aggressive tax avoidance practices, contrary to previous research findings. However, another intriguing finding is that the composition of foreign commissioners and foreign directors has a significant impact on aggressive tax avoidance. The presence of foreign commissioners and directors appears to lead to increased compliance with tax regulations and a reduction in aggressive tax avoidance practices. This can be attributed to considerations of legal risk, reputation, and higher tax planning costs in the context of multinational corporations. These results provide valuable insights into the role of board composition in managing a company's tax practices. Overall, the findings contribute significantly to understanding the factors influencing aggressive tax avoidance practices in Indonesian companies, which can serve as a basis for more effective tax policies in the future. However, it is essential to note that this study has limitations and further research is needed to gain a deeper understanding of the dynamics of tax practices in an ever-evolving business environment.
Tax Planning through Thin Capitalization in Multinational Corporations in Indonesia Puspitorini, Gayatri Indah; Alfa Rahmiati, Alfa
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2322

Abstract

In an effort to achieve the goals of minimizing taxes and maximizing global profits, multinational companies use several strategies in their tax planning to obtain maximum global profits. Good tax planning will certainly be able to minimize the tax burden that must be paid without having to violate existing regulations, including using thin capitalization. This type of research is qualitative research, while the data collection technique in this research was carried out by following the research steps of library research. The aim of this research is to provide an overview of appropriate tax planning that can be carried out by Multinational Corporations (MNC) in Indonesia by using thin capitalization in accordance with existing laws and regulations in Indonesia. The results of this research are that MNCs in Indonesia in their tax planning should utilize a thin capitalization strategy by maximizing debt and capital in accordance with PMK-169/PMK.010/2015 rules, namely 4:1.
Dampak Etika Akuntansi Berdasarkan Filosofi Moral Adam Smith Prihutami, Rindang Brili; Rahmiati, Alfa
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Tujuan utama dari penelitian ini adalah untuk titik pembahasan pengetahuan mahasiswa cenderung banyak tentang pelaporan keuangan yang berpihak pada manajemen (internal) atau pengguna eksternal. Dengan menunjukkannya hasil yang baik dimana setelah siswa lulus, perubahan yang terjadi. Pihak luar sebagai bagian dari proses yang dibahas dalam kuliah tentang sosialisasi etika. Berdasarkan teori ini diasumsikan bahwa ada efek antara muatan bertentangan dengan etika pendidikan akuntansi dengan gagasan etis para siswa terhadap filsafat moral dari Adam Smith yang terdapat dampak yang begitu besar terhadap pribadi mahasiswa tersebut.  Hasil dari penelitian ini hasil independent sample t-test pada ERATING A dan ERATING B, terdapat perbedaan yang signifikan pembentukan sikap etis mahasiswa akuntansi antara yang pernah mengikuti mata kuliah etika dan yang tidak. Nilai rata-rata tersebut menunjukkan bahwa mahasiswa akuntansi telah mengikuti pelatihan. Penelitian ini memberikan wawasan tentang dampak intervensi pendidikan etika akuntansi yang didasarkan pada filosofi moral Adam Smith. Hasilnya memberikan dukungan parsial untuk hipotesis bahwa intervensi semacam itu dapat berdampak positif terhadap minat pribadi siswa akuntansi dan akan berdampak signifikan terhadap penalaran moral pasca-konvensional mereka didasarkan pada filosofi moral Adam Smith dan studi yang menguji secara empiris dampak dari pendidikan etika akuntansi berbasis etika kebajikan. intervensi pada mahasiswa akuntansi.
Pengaruh Gaji Honorer Terhadap Motivasi dan Produktivitas Guru Sekolah Dasar Negeri Kecamatan Blimbing Malang Prihutami, Rindang Brili; Rahmiati, Alfa
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.8656

Abstract

Mengajar honorer merupakan profesi yang penuh tantangan. Dorongan seseorang untuk menyelesaikan pekerjaannya merupakan dorongannya untuk bekerja. Ketidakpastian kerja merupakan salah satu unsur yang mempengaruhi motivasi kerja. Seseorang dengan ketidakamanan kerja khawatir dengan posisinya. Untuk mengetahui hubungan antara ketidakstabilan kerja dengan motivasi kerja dan produktivitas pada guru honorer SD di Kecamatan Blimbing Malang, maka perlu dilakukan penelitian. Sampel penelitian yang digunakan adalah guru honorer SD sebanyak 100 orang. Puposive sampling digunakan untuk mengumpulkan sampel. Perhitungan menggunakan bantuan SPSS menggunakan analisis regresi sederhana, analisis data dinyatakan signifikan. Temuan penelitian menunjukkan bahwa gaji dan motivasi kerja mempunyai pengaruh langsung, bermanfaat, dan cukup besar terhadap profesionalisme guru. Oleh karena itu, diperlukan regulasi untuk meningkatkan profesionalisme guru, kompensasi, dan insentif kerja
Apakah Capital Intensity Meningkatkan Agresivitas Pajak? Tahlila, Siti Najwa Dena; Tjaraka, Heru; Rahmiati, Alfa
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 1 (2024): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.01.01

Abstract

This study aims to analyze the effect of capital intensity on tax aggressiveness by using control variables consisting of size, leverage and profitability. The sample is the financial reports of companies in the chemical manufacturing sector listed on the IDX in 2017-2021 using the purposive sampling technique method, obtained 22 chemical companies with 110 observational data for 5 years from 2017-2021. Data collection techniques used are documentation and literature study. Data were analyzed using descriptive statistics and simple linear regression analysis. The results showed that by model fit test (F test) capital intensity and control variables consisting of leverage, size and profitability have an influence on tax aggressiveness. Meanwhile, partially, capital intensity has a negative and significant effect on tax aggressiveness. It can be concluded that the higher the value of capital intensity, the lower the tax aggressiveness. The contribution of this research is as information for companies to be able to take advantage of fiscal as a way to minimize tax costs and is a legal tax planning.
PENGARUH GAJI HONORER TERHADAP MOTIVASI DAN PRODUKTIVITAS GURU SEKOLAH DASAR NEGERI KECAMATAN BLIMBING MALANG Prihutami, Rindang Brili; Rahmiati, Alfa
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 1 (2024): Volume 7 No 1 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i1.24991

Abstract

Guru honorer adalah profesi yang menantang. Dorongan seseorang untuk menyelesaikan pekerjaannya merupakan dorongan untuk bekerja. Ketidakpastian kerja merupakan salah satu elemen yang mempengaruhi motivasi kerja. Seseorang yang mengalami ketidakamanan kerja merasa khawatir dengan posisinya. Untuk mengetahui hubungan antara ketidakamanan kerja dengan motivasi kerja dan produktivitas kerja pada guru honorer sekolah dasar di Kecamatan Blimbing Malang, perlu dilakukan penelitian. Sebanyak 100 orang guru sekolah dasar honorer digunakan sebagai sampel penelitian. Puposive sampling digunakan untuk mengumpulkan sampel. Perhitungan menggunakan bantuan SPSS dengan menggunakan analisis regresi sederhana, analisis data dinyatakan signifikan. Temuan penelitian menunjukkan bahwa gaji dan motivasi kerja memiliki dampak langsung, bermanfaat, dan cukup besar terhadap profesionalisme guru. Oleh karena itu, diperlukan regulasi untuk meningkatkan profesionalisme guru, kompensasi, dan insentif kerja.
Measuring the Accounting Profession's Ethical Sensitivity: The Influence of Money Attitudes Wulandari, Devi; Rahmiati, Alfa
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 2 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i2.4530

Abstract

The purpose of this research is to examine the attitude of the accounting profession (public accountants) towards money and their ethical perceptions and to determine whether the ethical perception of the accounting profession can be influenced by the attitude of the accounting profession towards money. This research uses a survey approach, where the questionnaire is conducted based on the Money Ethical Scale (MES). MES was subjected to exploratory factor analysis to test its dimensions and through cluster analysis, respondents were classified based on similarities in attitudes towards money. The relationship between attitudes toward money and ethical perceptions was confirmed using a Multivariate Analysis of Variance (MANOVA) test. The results show that respondents are generally ethically oriented and that women are more ethical than men. Differences exist in terms of respondents' attitudes towards money and the MANOVA results show that money attitudes are good predictors of ethical perceptions of the accounting profession. The findings of this research suggest that understanding individuals' attitudes toward money may be an important way of predicting how they will behave when faced with ethical dilemmas. The analysis makes an important contribution to the previous literature by highlighting the influence of money attitudes on ethical perceptions.
Pitutur Jawa: Mohon, Mangesthi, Mangesti, Marem Dalam Praktik Konsultan Pajak Tanti Sasongko Putri; Alfa Rahmiati
Jurnal Proaksi Vol. 11 No. 2 (2024): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i2.5756

Abstract

Javanese culture is known for its values that are highly respected, including various life advice, including manners, ethics, justice in law, and social interactions. However, violations of these values are not uncommon. A tax consultant may be in a situation where he or she has to make a decision that raises an ethical dilemma. This research aims to explore how the values in Javanese songs such as Mohon, Mangesthi, Mangastuti, and Marem are reflected in the practice of tax consultants. Using a qualitative method with a concept that links Javanese pitch with tax consultant practice, the data is presented descriptively. The results show that Javanese cultural values have strong relevance to tax consultant practice. They can provide a solid spiritual and moral foundation for tax consultants in carrying out their duties with integrity, commitment to the common good, and awareness of their moral responsibilities as tax advisors. The limitation of this research is that the focus is limited to tax consultant practices based on Javanese cultural values.
The Influence of Digitalization of the Tax System, Social Media, and Hedonism Culture on Tax Compliance Rahmaniasari Tri Utami; Heru Tjaraka; Alfa Rahmiati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6055

Abstract

This study examines the influence of digitalization of the tax system, use of social media, and hedonism culture on tax compliance of Generation Z in Indonesia. Generation Z, born between 1996 and 2013, is a generation that grew up with technology and has unique characteristics. A quantitative approach was used by distributing questionnaires to 160 individual taxpayers of Generation Z who have NPWP. Multiple linear regression analysis with IBM SPSS 25 was used to analyze the data. The results showed that digitalization of the tax system positively impacts tax compliance. Ease of access and transparency encourage taxpayers to be more compliant. The use of social media also contributes to increasing tax compliance. Social media is a means of tax information and education, creating awareness about the importance of paying taxes. However, the hedonism culture inherent in Generation Z can be a barrier. The tendency to prioritize pleasure can reduce the motivation to pay taxes.
Pengaruh Leverage dan Kepemilikan Publik pada Kinerja Perusahaan Industri Peternakan Indonesia: Era Covid dan Non Covid Rahmiati, Alfa; Santi, Santi Novita; Naimah, Zahroh; Ardianto
Majalah Ekonomi Vol 31 No 1 (2025): Juni 2025
Publisher : Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol31.no1.a10112

Abstract

Tujuan dari penelitian ini adalah untuk menguji apakah leverage dan kepemilikan publik berpengaruh terhadap kinerja perusahaan. Sampel penelitian terdiri dari perusahaan industri peternakan yang terdaftar di Bursa Efek Indonesia. Periode penelitian mencakup tahun 2018-2023, yang meliputi periode sebelum, saat, dan setelah era COVID. Analisis data dilakukan menggunakan regresi linier berganda yang diolah dengan STATA. Hasil penelitian menunjukkan bahwa leverage berpengaruh terhadap kinerja keuangan di semua situasi. Sementara itu, kepemilikan publik secara umum tidak menunjukkan pengaruh terhadap kinerja keuangan. Namun, saat diuji pada periode pra-COVID dan saat COVID, kepemilikan publik menunjukkan pengaruh negatif terhadap kinerja perusahaan. Implikasi dari penelitian ini bagi perusahaan adalah pentingnya memperhatikan struktur modal, terutama di masa krisis.
Co-Authors Amedea Cristabel Limantoro Ardianto Devi Wulandari Endang Kristiawati, Endang Gamaniar Putri Islamie Hartanto, Anton Dwi Heru Tjaraka Heru Tjaraka Inayah, Lifia Khuluqy, Hilmi Lifia Inayah Limantoro, Amedea Cristabel Mirza Maulinarhadi Ranatarisza Nanang Setiawan Novrys Suhardianto Nurjanah, Risandy Meda Pratama, Nesza Pratiwi, Shinta Cahyaning Tri Prihutami, Rindang Brili Puspitorini, Gayatri Indah Putri, Rahmawati Nur Wida Rahmaniasari Tri Utami Renny Wulandari Resti Sandi Resti Sandi, Resti Santi, Santi Novita Sholihah, El Fira Mar’atus Siti Maisaroh Siti Maisaroh Sri Iswati Sudarini Tahlila, Siti Najwa Dena Tanti Sasongko Putri Tjiptohadi Sawarjuwono Yulius Jogi Christiawan Zahroh Naimah, Zahroh Zalsabilla, Vanyda