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PENGARUH ASIMETRI INFORMASI, ESOP, KARAKTERISTIK PERUSAHAAN, DAN RASIO KEUANGAN TERHADAP MANAJEMEN LABA Sherly Noviyanti; Fanny Anggraeni
E-Jurnal Akuntansi TSM Vol 2 No 1 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.713 KB)

Abstract

This research was conducted with the purpose to obtain empirical evidence about the effect of information asymmetry, firm size, leverage, profitability, Employee Stock Ownership Program (ESOP), audit quality, and firm growth on earnings management. The research object used in this study are non-financial companies that listed in the Indonesia Stock Exchange (IDX) from 2017 to 2019. This research uses multiple regression analysis,and uses purposive sampling method for select the sample and obtain 588 samples studied. This research shows that the information asymmetry, firm size, leverage, and ESOP have no effect on earnings management. Whereas profitability, firm growth, and audit quality have an effect on earnings management.
Analisis Faktor yang Memengaruhi Tarif Pajak Efektif Perusahaan Reinhard Tavarel; Fanny Anggraeni
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.27 KB)

Abstract

The aim of this research is to obtain empirical evidence regarding the factors that influence effective tax rate in manufacturing companies listed on the Indonesia Stock Exchange. These factors are capital intensity ratio, inventory intensity ratio, leverage, intellectual capital, managerial ownership, profitability, and fiscal loss compensation. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2017-2019. Purposive sampling method was used to obtained the sample. There were 81 companies that met the predetermined criteria so that the total data used as the research sample was 243 data. These variables were tested using multiple regression analysis. The results of this study indicate that the intellectual capital, profitability and fiscal loss compensation have an influence on effective tax rate. While the capital intensity ratio, inventory intensity ratio, leverage, and managerial ownership do not have an effect on effective tax rate.
PENGARUH KOMITE AUDIT, RASIO KEUANGAN, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK Patricia Michelle; Fanny Anggraeni
E-Jurnal Akuntansi TSM Vol 2 No 3 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (474.157 KB) | DOI: 10.34208/ejatsm.v2i3.1638

Abstract

The objective of this study is to obtain empirical evidence regarding the effect of independent variables on tax avoidance. The independent variables used are audit committee, leverage, return on assets, company size, sales growth and corporate social responsibility. The statistical testing techniques used are multiple regression and hypothesis testing. This study uses secondary data. The secondary data of research was obtained by sampling. The sampling method used is purposive sampling. There are 175 data manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2020 that meet the criteria. The results of the study indicate that several independent variables have an effect on the dependent variable and several independent variable have no effect on the dependent variable. The sales growth variables have a negative effect on tax avoidance. While the variables of audit committee, leverage, return on assets, company size and corporate social responsibility have no effect on tax avoidance.
Kegiatan Magang sebagai Tax Intern di PT Mitra Adiperkasa Tbk Felicia Meli Fonnenti; Annisa Kanti; Fanny Anggraeni; Ricky Aprilianto Mulyana
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol 2 No 1 (2023): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v2i1.1899

Abstract

The Merdeka Internship Program aims to improve students' competence, experience and knowledge in the world of professional work. The Merdeka Internship Program was held at The Foodhall with the position of Tax. The work, responsibilities, and participation carried out during the Merdeka Internship Program are carrying out routine work such as equalizing PPH Article 23 and final PPH via SAP, approving PPH 23 deduction slips from vendors via the n2nb2b web. As for non-routine work, such as compiling competitors' financial statements, budgeting for store supplies, tenant sales records through MOKA, and compiling The Foodhall's stores area. The results of the internship program are carrying out a series of routine activities, project activities, and activities outside of work. From this program many things can be learned and used as provisions to enter the world of work.
PENGARUH KONSERVATISME AKUNTANSI DAN FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK Kevin Hartanto; Fanny Anggraeni
E-Jurnal Akuntansi TSM Vol 3 No 2 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i2.2108

Abstract

This research was conducted to examine the factors that influence tax avoidance. Some of these factors are sales growth, profitability, leverage, company size, proportion of independent commissioners, accounting conservatism, capital intensity ratio, and inventory intensity ratio. The purpose of this research is to obtain empirical evidence regarding the effect of sales growth, profitability, leverage, firm size, proportion of independent commissioners, accounting conservatism, capital intensity ratio, and inventory intensity ratio on tax avoidance in non-financial companies. The population of this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2019-2021. Sampling in this study used a purposive sampling method and obtained 155 non-financial companies so that the total data in this study were 465 data. The data were analyzed by multiple regression analysis. The results of this study indicate that profitability and firm size have a positive effect on tax avoidance. Leverage has a negative effect on tax avoidance, while sales growth, proportion of independent commissioners, accounting conservatism, capital intensity ratio, and inventory intensity ratio have no effect on tax avoidance.