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All Journal Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Keuangan dan Perbankan
Dewi Kartika Sari
Universitas Indonesia
Economics, Econometrics & Finance Social Sciences

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DETERMINAN VARIASI EFFECTIVE TAX RATES (ETRS) PERUSAHAAN DAN REFORMASI PAJAK: STUDI TERHADAP PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2008-2009 Dewi Kartika Sari
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 8 No. 1 (2013): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1335.121 KB) | DOI: 10.25105/jipak.v8i1.4504

Abstract

This study examines the determinants of the variability in corporate effective tax rates (ETRs) in Indonesia spanning the taxation reform. Previous studies have found that there is an association between firm size, capital structure, corporate investment decision and corporate ETRs. In this study political connection (Adkulcari et al., 2006) is added as a complement of the firm size and corporate ETRs association explanation. Our results indicate that capital structure (leverage), capital-intensity, and inventory-intensity have an association with the variability of corporate ETRs in Indonesia. The opposite sign of estimated coefficient regression of capital-intensity variable might be because there is a capital lease asset in the fixed asset component. This study failed to find the association between firm size, R&D intensity, political connection, tax reform, and ETRs.
Dampak Kecocokan Tugas dan Teknologi terhadap Kinerja Mahasiswa dan Dosen Akuntansi (Studi Implementasi Jurnal Elektronik) Dewi Kartika Sari
Jurnal Keuangan dan Perbankan Vol 12, No 2 (2016): Jurnal Keuangan dan Perbankan, Volume 12, No. 2, Juni 2016
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (738.913 KB) | DOI: 10.35384/jkp.v12i2.21

Abstract

This research aimed to examine the extent to which availability sources of electronic journals (technology) meet (fit) with the task (needs) of accounting students and lecturer. Using students and lecturer of Faculty of Economics and Business University of Indonesia (FEB-UI) as the sample, this research also will examine whether the fit between task and technology can affect the use (utilization) of these technologies, and how they affect individual performance. The research used survey methodology and Structural Equation Model as data analysis techniques. The results showed that the characteristic of technology affects the fit of the task in a positive and significant influence. The lack of compatibility between task and technology positively and significantly affect the use of technology. And lastly, the task-technology fit, and the use of technologies together affect individual performance
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