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Feri Tristiawan
UNIVERSITAS SELAMAT SRI
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PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, DAN SALES GROWTH TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI Feri Tristiawan; Nurkholik; Maulana Yusuf
Journal Economic Insights Vol. 1 No. 2 (2022): Journal Economic Insights
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.068 KB)

Abstract

Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas dan Sales Growth terhadap Penghindaran Pajak (Tax Avoidance). Fakultas Ekonomika dan Bisnis. Program Studi Akuntansi Universitas Selamat Sri (UNISS) Kendal. 2022. 75 halaman. Hasil pengambilan sampel dengan metode purposive sampling dihasilkan bahwa Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar secara berturut-turut di Bursa Efek Indonesia tahun 2016-2020 dan memenuhi kriteria sampel adalah sebanyak 27 perusahaan. Berdasarkan pengujian hipotesis yang telah dilakukan maka diambil kesimpulan bahwa secara parsial Ukuran Perusahaan berpengaruh terhadap Penghindaran Pajak. Leverage secara parsial tidak berpengaruh terhadap Penghindaran Pajak. Profitabilitas secara parsial berpengaruh terhadap Penghindaran Pajak. Sales Growth secara parsial tidak berpengaruh terhadap Penghindaran Pajak. Sedangkan secara simultan Ukuran Perusahaan, Leverage, Profitabilitas dan Sales Growth berpengaruh terhadap Penghindaran Pajak (Tax Avoidance).
Market Reaction To The Russian Vs Ukrainian War Gilang Kharisma; Arum Pujiastuti; Feri Tristiawan
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i2.2764

Abstract

The purpose of this study is to investigate the impact of the Russian invasion of Ukraine on the Indonesian capital market. The sample employs Index 30 because it represents a group of companies with strong fundamentals and high liquidity. Using the event study research method, t = 0 is determined using the date of Russia's initial invasion of Ukraine, which occurred on February 24, 2022. In addition, this study uses secondary data from Yahoo Finance. Market model approach with an ordinary least square method is used to find abnormal returns in this research. Utilizing statistical testing using SPSS, the results revealed a significant negative reaction at t-3, or three days prior to Russia's invasion of Ukraine. In contrast, there was no significant difference between abnormal returns before and after the occurrence.
Determinan Kepatuhan Wajib Pajak Orang Pribadi Dwi Astarani Aslindar; Feri Tristiawan; Ika Lailatul Masvika
Journal Economic Insights Vol. 2 No. 2 (2023): Journal Economic Insights
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jei.v2i2.66

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh kontrol perilaku, norma subyektif, religiusitas, dan sistem e-filing terhadap kepatuhan wajib pajak orang pribadi yang terdaftar di KP2KP Kendal. Populasi dalam penelitian ini sejumlah 178.504 wajib pajak orang pribadi yang terfdaftar diKP2KP Kendal. Sebanyak 100 sampel dengan metode simple random sampling dipilih dalam penelitian ini. Hasil pengujian secara parsial menunjukkan kontrol perilaku dan norma subjektif tidak berpengaruh terhadap kepatuhan wajib pajak orang pribadi, sedangkan religiusitas dan sistem e-filing berpengaruh terhadap kepatuhan wajib pajak orang pribadi. Hasil pengujian secara simultan, kontrol perilaku, norma subyektif, religiusitas dan sistem e-filing berpengaruh terhadap kepatuhan wajib pajak orang pribadi.
Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Leverage, Kepemilikan Asing, Kepemilikan Publik, dan Profitabilitas Terhadap Agresivitas Pajak pada Perusahaan Sektor Pertambangan Feri Tristiawan; Shofiatul Mila
Journal Economic Insights Vol. 3 No. 1 (2024): Journal Economic Insights
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jei.v3i1.102

Abstract

This study aims to examine the effect of corporate social responsibility, company size, leverage, foreign ownership, public ownership, and profitability on tax aggressiveness in mining sector companies listed on the Indonesia Stock Exchange in 2018-2021. This research is a type of quantitative research and uses secondary data types. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2018-2021. The sample in this study was obtained using a purposive sampling method, namely as many as 22 companies with an observation period of 4 years. The dependent variable in this study is tax aggressiveness. The independent variables in this study are corporate social responsibility, company size, leverage, foreign ownership, public ownership and profitability. The data analysis technique used in this study is multiple linear regression analysis. Based on the analysis of the data used, it shows that company size, foreign ownership, and public ownership have a significant effect on tax aggressiveness. Meanwhile, corporate social responsibility, leverage, and profitability have no significant effect on tax aggressiveness.
The Effect of Dividend Policy and Debt Policy on Firm Value: Empirical Evidence from LQ45 Companies Listed on the Indonesia Stock Exchange (2021–2023) Bambang Wahyudi; Feri Tristiawan; Wahyu Adi Wibowo
Journal of Applied Accounting And Business Vol. 8 No. 1 (2026): JAAB Juni 2026
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/dkcbj464

Abstract

This study aims to examine the effect of dividend policy and debt policy on firm value in LQ45 companies listed on the Indonesia Stock Exchange during the 2021–2023 period. Firm value is an important indicator reflecting investors’ perceptions of a company’s performance and future prospects. Dividend policy was proxied by the Dividend Payout Ratio (DPR), debt policy was proxied by the Debt to Equity Ratio (DER), while firm value was measured using the Price to Book Value (PBV). This study employed a quantitative approach using secondary data obtained from the annual financial statements of LQ45 companies listed on the Indonesia Stock Exchange. The sample was selected using purposive sampling, resulting in 28 companies with a total of 84 observations during the research period. Data analysis was conducted using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with SmartPLS 4.0.9.9 software. The results indicate that dividend policy has a positive and significant effect on firm value. In addition, debt policy also has a positive and significant effect on firm value. These findings support signaling theory, which explains that dividend distribution and the optimal use of debt can provide positive signals to investors regarding the company’s future prospects. Furthermore, the findings support trade-off theory, which states that optimal debt utilization can increase firm value through tax benefits (tax shield). This study contributes to the development of financial management literature and provides insights for investors and company management in making financial decisions to maximize firm value.
Peran Tax Amnesty Jilid III terhadap Kepatuhan Wajib Pajak Imtiyaz Farras Mufidah; Nurifa Laksmitasari Azizah; Feri Tristiawan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.5082

Abstract

The purpose of this study is to determine the urgency of the Tax Amnesty program, which has been re-implemented by the government. The Tax Amnesty Program Volume III is expected to be effective in improving taxpayer compliance and increasing tax revenue, as well as impacting the Indonesian economy as a whole. This study uses a qualitative method with a literature study approach. Data collection for the literature study includes journals, books, and online news articles relevant to the case topic or research problem. It is known that tax compliance and assets are still common problems that are not reported honestly to tax authorities. A crucial problem is that many Indonesians' assets are placed abroad. It is indicated that Indonesians, as asset owners, have a distrust of tax authorities. Consequently, tax revenue realization has decreased compared to the previous year. In Indonesia, the Tax Amnesty program has been implemented twice previously (2016 and 2022), and the public tends to underestimate tax policies. In 2025, the Tax Amnesty policy will be implemented again in Indonesia, namely Tax Amnesty Volume III. The Tax Amnesty Program Volume III is concluded to have both positive and negative aspects. On the positive side, the policy provides an opportunity to improve tax compliance and helps increase state revenue. The downside is that it is considered ineffective and potentially unfair to taxpayers who have been compliant from the start. Given the various challenges facing Tax Amnesty Volume III, it is hoped that there will be sound education and a clear law enforcement strategy. This will be a positive step in strengthening the national tax system and increasing state revenues sustainably.
Pengaruh Layanan Samsat Keliling, E-Samsat, Sanksi Perpajakan dan Kesadaran terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Batang Fitri Maysaroh; Feri Tristiawan; Imtiyaz Farras Mufidah
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6108

Abstract

The level of motor vehicle taxpayer compliance is still not optimal. This is still found in motor vehicles in Batang Regency that do not pay taxes, either due to deliberate factors or administrative and technical constraints. This study aims to examine the effect of mobile Samsat services, E-Samsat, tax sanctions, and awareness on taxpayer compliance in Batang Regency. This study uses a quantitative method by conducting a sampling survey from a number of populations and using a questionnaire. The analysis tool used IBM SPSS Statistics 25. Based on the results of the study, the mobile Samsat service does not have a significant effect on taxpayer compliance. Due to the limited number of mobile Samsat units and operating hours, it is hoped that the Batang Regency government will take a policy of extending operating hours, especially on holidays. E-Samsat does not have a significant effect on taxpayer compliance. Due to the lack of socialization and impacting application access is hampered by server downtime. Taxpayers feel the procedure is too complicated, it is hoped that the Batang Regency government will hold e-Samsat socialization. Tax sanctions have a positive and significant effect on taxpayer compliance. The stricter the sanctions applied by the tax authorities, the higher the level of taxpayer compliance. Taxpayer awareness has no significant impact on taxpayer compliance, due to a lack of knowledge and understanding of the importance of taxes. Local governments must consistently support the public in improving taxpayer compliance through proactive service innovations, friendly, accountable, and customer satisfaction-oriented services.
Co-Authors Arum Pujiastuti Bambang Wahyudi Dwi Astarani Aslindar Fitri Maysaroh Gilang kharisma Ika Lailatul Masvika Imtiyaz Farras Mufidah Maulana Yusuf Nurifa Laksmitasari Azizah Shofiatul Mila Wahyu Adi Wibowo