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All Journal JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi Keuangan dan Bisnis JAKPI Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi
Indira Shinta Dewi
Universitas Satya Negara Indonesia
Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE Indira Shinta Dewi shinta
Jurnal Liabilitas Vol 7 No 1 (2022): Volume 7 No.1, Februari 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.616 KB) | DOI: 10.54964/liabilitas.v7i1.193

Abstract

Obtaining empirical evidence of how the effect of profitability, leverage, and income growth on tax avoidance is the goal of this study This study focused on manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2016-2020. 317 number of observations sample obtained by the method nonprobability sampling purposive sampling technique. The analysis technique used in this research is multiple linear regression analysis. The analysis showed that the profitability, and leverage has no effect on tax avoidance. Sales growth has negative effect on tax avoidance. Keywords : leverage; sales growth, profitability; tax avoidance
OPINI AUDIT GOING CONCERN DAN FAKTOR YANG MEMPENGARUHINYA Indira Shinta Dewi
Jurnal Liabilitas Vol 7 No 2 (2022): Volume 7 No.2, Agustus 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.669 KB) | DOI: 10.54964/liabilitas.v7i2.222

Abstract

Obtaining empirical evidence of how the effect debt default,finacial distress , Audit Opinion Preceding Years is the goal of this study This study focused on manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2019-2021. 317 number of observations sample obtained by the method nonprobability sampling purposive sampling technique. The analysis technique used in this research is logistic regression analysis. The analysis showed that the  profitability, and leverage has no effect on tax avoidance. Sales growth has  negative effect on tax avoidance
ANALISIS DETERMINAN AGRESIVITAS PAJAK PERUSAHAAN MANUFAKTUR Indira Shinta Dewi; Nia Tresnawaty
Jurnal Liabilitas Vol 8 No 1 (2023): Volume 8 No.1, Februari 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v8i1.249

Abstract

By using earnings management proxies, company size, and company liquidity, empirical data on how tax aggression affects manufacturing companies in Indonesia. between 2018 and 2022, the Indonesia Stock Exchange will be the main focus. Data processing uses Statistical Product and Service Solution for Windows version 24 (SPSS 24) and Microsoft Excel.Purposive sampling was used to collect 211 data. Multiple regression analysis is a data analysis method. The findings of the analysis show that liquidity has an impact on tax aggression more than firm size and earnings management. Based on the results of the F test, firm size, liquidity, and earnings management all have an effect on tax aggression. Keywords: Profit Manajemen, Company Size,Liquidity And Tax Aggressiveness
PENGARUH TAX PLANNING DALAM UPAYA MENINGKATKAN KINERJA KEUANGAN Indira Shinta Dewi shinta
Jurnal Liabilitas Vol 8 No 2 (2023): Volume 8 No.2, Agustus 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v8i2.270

Abstract

This study aims to see the effect of tax planning in efforts to improve financial performance. Using the Tax Retention Rate, Book Tax Differences, and Effective Tax Rate proxies on how tax planning affects the financial performance of manufacturing companies in the pharmaceutical and consumer sub-sectors between 2019-2022, the Indonesia Stock Exchange is the object of data collection. Data processing uses Statistical Product and Service Solution for Windows version 24. Purposive sampling using several appropriate criteria was used to collect 175 data. Multiple regression analysis is a method of data analysis. The findings of the analysis show that the Tax Retention Rate, Book Tax Difference (BTD), Effective Tax Rate have an influence on efforts to improve financial performance. Based on the results of the F test, it also has an influence on efforts to improve financial performance
Peranan Technology Acceptance Models dalam Minat Penggunaan Financial Technology pada UMKM Nia Tresnawaty; Indira Shinta Dewi; Christina, Christina
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.6184

Abstract

Akhir-akhir ini terdapat sumber permodalan alternatif berbasis inovasi yang disebut FinTech, beberapa UMKM sudah mulai melibatkan FinTech sebagai sumber modal pilihan, namun ada juga beberapa UMKM lain yang memutuskan untuk tidak memanfaatkan FinTech karena adanya bahaya seperti privasi informasi, serangan peretas dan representasi yang salah. Tujuan penelitian ini untuk mengkaji Peranan Technology Acceptance Models yang mencakup Pengaruh Kepercayaan, Persepsi Manfaat, Persepsi Kemudahan dan Norma Subjektif dalam minat penggunaan Financial Technology pada UMKM di Kebayoran Lama Utara, Jakarta Selatan. Populasi penelitian ini adalah UMKM yang ada di Kebayoran Lama Utara, Jakarta Selatan. Sampel ini diambil memakai teknik Simple Random Sampling tepatnya memakai rumus slovin yang mendapat 148 sampel. Data penelitian ini dianalisis memakai analisis regresi linier berganda didukung oleh SPSS. Hasil penelitian ini secara parsial dengan uji t maupun simultan dengan uji F yaitu variabel kepercayaan, persepsi manfaat, persepsi kemudahan penggunaan dan norma subjektif mempengaruhi minat penggunaan Financial Technology pada UMKM secara signifikan. Kata kunci: TAM, Financial Technology, UMKM.  
Karakteristik Perusahaan Terhadap Penghindaran Pajak Perusahaan Manufaktur Christina, Christina; Dewi, Indira Shinta; Tresnawaty, Nia
Jurnal Akuntansi Keuangan dan Bisnis Vol 17 No 1 (2024): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v17i1.6294

Abstract

Tujuan penelitian adalah menguji pengaruh karakteristik Perusahaan yang meliputi return on asset, leverage, asset tetap, dan pertumbuhan penjualan terhadap penghindaran pajak perusahaan manufaktur pada BEI Periode 2020-2022. Data yang diperoleh pada penelitian ini dikumpulkan dengan teknik purposive sampling method yang berhasil memperoleh 288 perusahaan. Analisis data dengan analisis regresi linier berganda menggunakan SPSS. Hasil penelitian ini yaitu karakteristik Perusahaan yang meliputi return on asset, leverage, asset tetap, dan pertumbuhan penjualan berpengaruh baik secara parsial maupun simultan.
DETERMINAN MINAT BERPROFESI DALAM BIDANG PERPAJAKAN Dewi, Indira Shinta; Christina, Christina; Tresnawaty, Nia
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.4686

Abstract

This research aims to identify and empirically test the factors that influence the interest of students who participate as tax opponents in government programs at the Tax Service Office to pursue a career in the field of taxation, by considering the variables of attitude, subjective norms and knowledge. This research uses a quantitative approach, with data collected through questionnaires distributed to 220 respondents. The purposive sampling method and Likert scale were used to analyze the data.  Tax volunteer participants from 2021 to 2024 who are students from universities collaborating with the South Jakarta II DJP Regional Office are the population in this research. Research using SPSS software partially shows that attitudes and knowledge of taxation influence tax volunteers' interest in working in the taxation field, while subjective norms do not influence tax volunteers' interest in taxation.  
Investigasi Karakteristik Personal Auditor dalam Pendeteksian Kecurangan dengan Moderasi Tekanan Waktu Christina, Christina; Dewi, Indira Shinta; Khoirunnisa, Vini
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 2 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i2.y2025.p222-239

Abstract

This study intends to examine the effect of auditors' personal characteristics on fraud detection with time pressure as a moderator. Primary data obtained by a questionnaire is known as research data. Purposive sampling was utilized to collect the sample, with 100 respondents drawn from 25 KAPs in the South Jakarta region. Multiple linear regression analysis using SPSS version 26 is the data analysis technique employed. The study's findings show that while skill has little bearing on fraud detection, the personal traits of auditors such as audit experience and professional skepticism. However, the association between audit experience, skill, and professional skepticism toward fraud detection might be moderated by time constraints
Co-Authors Christina Christina Christina Christina Dita Nur Khafi Kemia Indriyani Khoirunnisa, Vini Nia Tresnawaty Wiji Lestari Yulianti Putri Wulandari