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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Terapan Abdimas Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ekonomi Manajemen Sistem Informasi SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Jurnal STEI Ekonomi Jurnal Ilmiah Akuntansi Kesatuan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Indonesian Community Service and Empowerment Journal (IComSE) Jurnal Akuntansi dan Governance Journal of Sustainable Community Development (JSCD) Jurnal Ilmiah Wahana Pendidikan ETNIK : Jurnal Ekonomi dan Teknik Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Journal of Accounting and Finance Management (JAFM) Management Research Studies Journal Profit: Jurnal Manajemen, Bisnis dan Akuntansi Mulia Pratama Jurnal Ekonomi dan Bisnis Jurnal Penelitian Ekonomi Manajemen dan Bisnis Research Trend in Technology and Management Madani: Multidisciplinary Scientific Journal Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Riset Ilmu Manajemen Bisnis dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Indonesian Journal of Economics and Strategic Management Jurnal Ekonomi, Akuntansi dan Perpajakan Siber International Journal of Digital Business TECHNOVATE Journal of Economic Resilience and Sustainable Development Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi dan Sistem Informasi
Nuryati, Tutty
Universitas Bhayangkara Jakarta Raya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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Pengaruh Intangible Asset dan Profitabilitas terhadap Tax Avoidance dengan Transfer Pricing sebagai Variabel Moderasi Bagus Aditya, Ade; Nuryati, Tutty; Rossa, Elia; Puspaningtyas Faeni, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1570

Abstract

The aim of this research is to analyze theories explaining intangible assets, profitability, and transfer pricing in relation to tax avoidance. This study employs a quantitative approach through a literature review method. It presents the theoretical foundation, other explanatory variables, and findings from previous research. The research is grounded in agency theory and stakeholder theory. The supporting variables influencing tax avoidance consist of intangible assets and profitability, with transfer pricing serving as a moderating variable. The results indicate the influence of intangible assets and profitability on tax avoidance, as well as the moderating effect of transfer pricing on the relationship between intangible assets, profitability, and tax avoidance. This study aims to provide insights into understanding the observed phenomena.
Pengaruh Capital Intensity, Profitabilitas terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai Variabel Moderasi: Studi Kasus Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Kinasih, Estu; Nuryati, Tutty; Rosa, Elia; Puspaningtyas Faeni, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1574

Abstract

The aim of this research is to determine the relationship between variables through hypothesis testing, in order to obtain research results. This type of research is causal or the relationship of cause and effect with a quantitative approach. The sampling technique in this research used purposive sampling. The results of this research show that capital intensity and profitability have a positive effect on tax avoidance. Institutional ownership as a moderating variable is able to moderate capital intensity and profitability on tax avoidance.
Pengaruh Mekanisme Bonus dan Intangible Assets terhadap Transfer Pricing dengan Tax Avoidance sebagai Variabel Moderasi Putri Anggraeni, Selvia; Nuryati, Tutty; Rossa, Elia; Puspaningtyas Faeni, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1575

Abstract

The purpose of this research is to analyze theories explaining the influence of bonus mechanisms and intangible assets on transfer pricing, with tax avoidance as a moderating variable. This study employs a quantitative approach through a literature review method. The research presents theoretical foundations, other explanatory variables, and findings from previous studies. The study is grounded in agency theory and signaling theory. Supportive variables influencing transfer pricing consist of bonus mechanisms and intangible assets, moderated by tax avoidance. The results indicate different relationships between bonus mechanisms and intangible assets concerning transfer pricing, as well as the relationship between tax avoidance in moderating bonus mechanisms and intangible assets concerning transfer pricing. This study aims to provide an overview to explain the occurring phenomenon.
Pengaruh Profitabilitas, Ukuran Perusahaan dan Leverage Pada Perusahaan Manufaktur Sektor Makanan & Minuman Terhadap Tax Avoidance Putri, Melansa; Nuryati, Tutty; Rossa, Elia; Puspaningtyas Faeni, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1576

Abstract

The purpose of this study is to find dan analyze theories regarding the effect of profitability, company size, dan leverage on tax avoidance. This research uses the literature review method. In this study, researchers analyzed dan explained variables from other literature findings. The theories used in this study are agency theory dan behavioral theory (TPB). The results stated that profitability, company size, dan leverage in food dan beverage sector manufacturing companies have a positive effect on tax avoidance.
Pengaruh Pemanfaatan Teknologi Informasi, Pengetahuan Perpajakan dan Tarif Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi Pengguna E-Commerce di Bekasi Cahya Kamila, Aulia; Nuryati, Tutty; Rossa, Elia; Puspaningtyas Faeni, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1577

Abstract

Taxes are a coercive contribution from society to the state that is required by laws and regulations and is used to finance government expenditure for the benefit of the people, but the results cannot be measured directly. The aim of this research is to determine the effect of information technology utilization, tax knowledge and tax rates on individual taxpayer compliance. The theory behind this research is attribution theory. This research uses the literature review method. The researcher presents reasons, other explanatory variables, and findings from previous literature. The results of this research are that information technology utilization, tax knowledge and tax rates has a effect of individual taxpayer compliance.
Pengaruh Intangible Asset dan Tunneling Incentive terhadap Tax Avoidance dengan Profitabilitas sebagai Variabel Moderasi Refi Fadilla, Meisya; Nuryati, Tutty; Rossa, Elia; Puspaningtyas Faeni, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1578

Abstract

The purpose of this study was to determine the effect of intangible assets and tunneling incentive on tax avoidance and to determine whether profitability can moderate intangible assets and tunneling incentive on tax avoidance in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2022. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2022. The research population is also included in the scale of multinational companies. Sampling in this study was conducted using a nonprobability sampling approach. The technique used to determine the sample in this study was purposive sampling. The type of data required in this study is secondary data in the form of financial statements. These results show different relationships between intangible assets and tunneling incentive on tax avoidance, as well as the relationship between profitability in moderating intangible assets and tunneling incentive on tax avoidance.
Pengaruh Penerapan Sistem E-Filing, Pengetahuan Perpajakan Dan Peran Relawan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Bekasi Novianti, Anita; Nuryati, Tutty; Rossa, Elia; Puspaningtyas, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1579

Abstract

Taxes play a critical role in Indonesia's development. According to statistics provided by the Central Bureau, taxes contributed an average of 79% to 82% of total state revenue between 2019 and 2023. However, there remains a discrepancy between the number of taxpayers reporting their obligations and the set target. To enhance compliance, innovations such as the e-filing system and tax volunteer program are utilized. This study employs a quantitative methodology utilizing surveys as a data collection technique through individual taxpayer questionnaires in Bekasi. The population and sample were determined using a simple random sampling methodology. Primary data were gathered from the questionnaires, while secondary data were collected from the literature, forming the basis of the research. The study's findings suggest that the utilization of the e-filing system, possession of tax knowledge, and availability of tax volunteers significantly contribute to the compliance of individual taxpayers in Bekasi.
Examining The Interplay of Government Policies, University Support, and Industry Involvement in Driving Startup Performance and Economic Growth Through Innovation Capacity and Entrepreneurial Skills Development Khan, Muhammad Asif; Pangaribuan, David; Nuryati, Tutty; Syamil, Ahmad
Indonesian Journal of Business and Entrepreneurship Vol. 11 No. 3 (2025): IJBE, Vol. 11 No. 3, September 2025
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.11.3.605

Abstract

Background: Startups were pivotal drivers of innovation and economic growth, yet they faced systemic challenges such as limited funding, market volatility, and skill gaps. While government policies, universities, and industries individually supported entrepreneurial ecosystems, their combined impact and mediating mechanisms remained underexplored. This study addressed this gap by introducing the Triplex Model, which investigated how governmental initiatives, academic support, and industrial participation synergistically enhanced startup performance and economic development.Purpose: Our study introduces the Triplex Model, which investigates the dynamic interplay between governmental policies, academic support, and industrial participation in driving startup performance and economic growth. It focuses on the mediating roles of innovation capacity and entrepreneurial skill enhancement within this context.Design/methodology/approach: A structural equation modelling (SEM) approach was utilized to analyze data from 762 startup founders across Indonesia, Malaysia, and Singapore. The study integrated Systems of Innovation Theory and the Triple Helix Model to provide a robust theoretical framework for understanding entrepreneurial ecosystems.Findings/Result: The analysis reveals that governmental initiatives, university support, and industry involvement significantly influence startup success and economic expansion through the intermediary roles of innovation capacity and entrepreneurial skill enhancement. These findings highlight the critical importance of a collaborative and synergistic approach to fostering innovation and entrepreneurship.Conclusion: Our study offered valuable insights for policymakers, academic institutions, and industry leaders. It underscored the need to foster collaborative environments, align strategic initiatives with innovation-driven objectives, and strengthen entrepreneurial ecosystems to promote sustainable economic development.Originality/value: This study comprehensively examines external support mechanisms within entrepreneurial ecosystems. By synthesizing Systems of Innovation Theory and the Triple Helix Model, the study extends their applicability and bridges theoretical and practical knowledge gaps, presenting a strategic blueprint for advancing innovation-led entrepreneurship. Keywords: government policies, industry involvement, university support, entrepreneurial skill development, startup performance
The Effect of Managerial Ownership, Institutional Ownership and Corporate Social Responsibility (CSR) on Corporate Financial Performance in Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange Wardani, Tiara Kusuma; Nurbaiti, Beti; Ningrum, Endah Prawesti; Nuryati, Tutty; Yulaeli, Tri
TECHNOVATE: Journal of Information Technology and Strategic Innovation Management Vol. 2 No. 3 (2025): July 2025
Publisher : PT.KARYA GEMAH RIPAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52432/technovate.2.3.2025.132-140

Abstract

This research aims to examine the influence of managerial ownership, institutional ownership and corporate social responsibility (CSR) on financial performance. The population in this research are all Property and Real Estate Issuer Companies Listed on the Indonesia Stock Exchange for the 2021 - 2023 Period. The variables used in this research are Managerial Ownership, Institutional Ownership and Corporate Social Responsibility (CSR) as the dependent variable and Financial Performance as the variable independent. The sampling technique used was the purposive sampling method and a total of 146 company samples were obtained. The analytical methods used are Descriptive Statistical Analysis, Classical Assumptions, Multiple Linear Analysis and Hypothesis Testing. The results of this research show that partially Managerial Ownership has a negative effect on Financial Performance, Institutional Ownership has a negative effect on Financial Performance and Corporate Social Responsibility (CSR) has no effect on Financial Performance. The research results simultaneously show that Managerial Ownership, Institutional Ownership and Corporate Social Responsibility (CSR) influence the Company's Financial Performance.
Pengaruh perencanaan Pajak, kepemilikan Manajerial dan Ukuran Perusahaan terhadap Nilai Perusahaan Myana, Try; Khasanah, Uswatun; Nuryati, Tutty
Jurnal Etnik: Ekonomi-Teknik Vol 2 No 3 (2023): ETNIK : Jurnal Ekonomi dan Teknik
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/etnik.v2i3.164

Abstract

This study aims to conduct a literature review on the effect of tax planning, managerial ownership and company size on Company Value. This study presents theoretical foundations, other explanatory variables and research results from previous literature. The research data used quantitative with the literature review method. This study aims to determine the relationship between tax planning, managerial ownership and company size on company value by describing the phenomena that occur.
Co-Authors Achmad, Aisah Adira Oktaviani Tita Nurjanah Adler Haymans Manurung Agatha Maharani Yulaeli Ajeng Putri Wahyuningtyas Amalia Mustika Aryafu'adi Anisya Mutiara Anggraini Antari Yuliana, Novi Anwar, Bunga Aprilia Salsabilla Ari Rahmawan Arthur Mukuan Astrid Fitria Malik Astrid Fitria Malik Ayu Permata Sari Azhara, Yarika Bagus Aditya, Ade Bagus Styoko Purwo Bernadetta Erika Tambunan Beti Nurbaiti Beti Nurbaiti Beti Nurbaiti Betty Nurbaiti Cahya Kamila, Aulia Cris Kuntadi Damayanti Miranda, Ilvina Defiani Nindasari Dewi Puspaningtyas Faeni Dewi, Atika Somantri Dian Surya Sampurna Diana Frederica Diana Putri Dina Erliana Dinanti, Dara Elia Rossa Endah Prawesti Ningrum Endah Prawesti Ningrum Endah Prewesti Ningrum Endah Puspaningrum Eva Herianti Fanny Khamillah Hasim Farah Aulia Ernawati Farah Aulia Ernawati Febrilda Putri Budiawan Hanafairus, Lisita Handoko Sakti, Sri Hery Widijanto Husain Nurisman Indah Puspita Sari Joko Bagio Santoso Juhdi Ropiki Kamelia Putri Kamila, Sahla Khalisa Fahira Khan, Muhammad Asif Khoirunnisa Heriana, Putri Kinasih, Estu Latiefah Juliacahya Latiefah Juliacahya Lestari Lestari Maidani, Maidani Manrejo, Sumarno Manrejo, Sumarno Sumarno Marinda Machdar, Nera Muhammad Hasbi Muhammad Luthfi Muhammad Maulana Hafizh Muhammad Reza Adi Nugroho Muhammad Rifa Nawawi Muhammad Rifa Nawawi Munir Munir, Munir Mutiah Mutiah Myana, Try Nabilah, Jihan Natasya Arifa Salsabila Nera Marinda Machdar Ningrum, Aisyah Eka Novianti, Anita Nurbaiti, Beti Nurbaiti, Betti Pangaribuan, David Pratiwi Nila Sari Pratiwi Nila Sari Prawesti, Endah Purba, Lidia Margaretta Putri Anggraeni, Selvia Putri, Melansa Putri, Sela Dwi Raden Mohamad Herdian Bhakti Refi Fadilla, Meisya Ria Restyananda Ria Restyananda Rimi Gusliana Mais Rimi Gusliana Mais Rosa, Elia Rossa, Elia Sakti, Sri Handoko Sania Murtafia Dara Jati Sania Murtafia Dara Jati Sapridin, Sapridin Setyaningsih, Fitri Siska Aprilia Rahmawati Sri Handoko Sakti Sumarno Manrejo Sundari, Iska Ayu Syamil, Ahmad Thoriqoh Salsabila Toto Aminoto Tri Widyastuti Tri Yulaeli Triyani Ismayadi Uswatun Khasanah USWATUN KHASANAH uswatun khasanah Wardani, Tiara Kusuma Yozi, Vitra Yulaeli, Tri Yuyun Indah Cahyani Yuyun Indah Cahyani