Article Per Year (5 Year)
p-Index From 2021 - 2026
4.261
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan Matematika dan IPA Jurnal Ekonomi : Journal of Economic Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JAE (Jurnal Akuntansi dan Ekonomi) Transparansi Jurnal Ilmiah Ilmu Administrasi JIIP (Jurnal Ilmiah Ilmu Pendidikan) Jurnal EMA (Ekonomi Manajemen Akuntansi) Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Aktiva : Riset Akutansi dan Keuangan JURNAL ILMIAH GLOBAL EDUCATION Trilogi Accounting & Business Research Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Ekalaya : Jurnal Ekonomi Akuntansi Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) Jurnal Ilmiah Research Student El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Eny Purwaningsih, Eny
Fakultas Ekonomi Dan Bisnis, Universitas Esa Unggul, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

Published : 31 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 31 Documents
Search

 1   2   3   4 
Self-Enhancement, Conservation Values, and Personal Taxation Culture: How Education Level Moderates Their Relationship Indrati, Menik; Prasetyo, Wisnu Budi; Purwaningsih, Eny; Faaroek, Safiani
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol. 8 No. 1: Juni 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v8i1.4832

Abstract

This research investigates the influence of Self-Enhancement and Conservation on personal tax culture, by considering education level as a moderating factor. Involving employees at the Ministry of Law and Human Rights in West Java as research subjects, this research aims to understand how the encouragement to increase a positive view of oneself Self-Enhancement and conservation values (Conservation) contributes to the formation of attitudes and behaviour regarding tax obligations. The respondents in this research were 230 employees at the Ministry of Law and Human Rights in West Java. Data analysis uses Moderated Regression Analysis (MRA).. The research results show that Self- Enhancement and Conservation have a positive influence on personal tax culture. Furthermore, education level was identified as a significant moderator, able to strengthen the relationship between these factors and personal tax culture. Managerial implications involve developing strategies that combine Self-Enhancement and Conservation in training and tax policy, with tailored adjustments to individual financial conditions, to build a sustainable tax culture in the organization. Abstrak Penelitian ini menginvestigasi pengaruh Self-Enhancement dan Conservation terhadap budaya pajak pribadi, dengan mempertimbangkan tingkat pendidikan sebagai faktor moderasi. Melibatkan karyawan di Kementerian Hukum dan HAM di Jawa Barat sebagai subjek penelitian, penelitian ini bertujuan untuk memahami bagaimana dorongan untuk meningkatkan pandangan positif terhadap diri sendiri (Self-Enhancement) dan Conservation berkontribusi pada pembentukan sikap dan perilaku terkait kewajiban pajak. Responden pada penelitian ini sebanyak 230 karyawan di Kementerian Hukum dan HAM di Jawa Barat. Analisa data menggunakan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa Self-Enhancement dan Conservation memiliki pengaruh positif terhadap budaya pajak pribadi. Selanjutnya, tingkat pendidikan diidentifikasi sebagai moderator yang signifikan, mampu memperkuat hubungan antara faktor-faktor tersebut dan budaya pajak pribadi. Implikasi manajerial melibatkan pengembangan strategi yang memadukan Self-Enhancement dan Conservation dalam pelatihan dan kebijakan pajak, dengan penyesuaian yang disesuaikan dengan kondisi finansial individu, untuk membangun budaya pajak yang berkelanjutan di organisasi.
INFLUENCE BOARD OF DIRECTOR CHARACTERISTICS AND LIQUIDITY ON FINANCIAL PERFORMANCE Komariah, Dewi; Purwaningsih, Eny
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/ejpry874

Abstract

This study was conducted with the aim of analyzing the influence of board of directors characteristics and liquidity levels on the financial performance of consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The independent variables in this study consist of board size (Board Size) measured by the total number of board members; board independence (Board Independence) calculated by comparing the number of independent board members to the total board members; board diversity (Board Diversity) calculated by calculating the proportion of female board members to the total board members; board composition (Board Composition) measured by the proportion of board members with master's degrees; and liquidity (Current Ratio) obtained by comparing current assets to current liabilities. Meanwhile, the dependent variable in this study is financial performance measured using Return on Assets (ROA), which is the ratio between net profit and total assets. The sample in this study consists of 15 consumer sector companies selected over five years of observation, resulting in 75 observational data. This study applies multiple linear regression analysis methods with the support of SPSS software, and is equipped with classical assumption tests to ensure the validity of the model used. Simultaneous test results show that all independent variables collectively have a significant influence on financial performance. Partially, board size, board composition, and liquidity were found to have a positive and significant effect on financial performance, while board independence and board diversity did not. This study contributes to strengthening empirical evidence that certain board characteristics and liquidity conditions can be strategic considerations in efforts to improve corporate financial performance, particularly in the consumer sector.
THE INFLUENCE OF PROFITABILITY, COMPANY SIZE, AND LEVERAGES ON TAX AVOIDANCE Paraswati, Anggita Widia; Purwaningsih, Eny
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 6 No. 1 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v6i1.2066

Abstract

The research aims to empirically test the influence of profitability, company size, and leverage on tax avoidance. The independent variables are profitability with the Net Profit Margin, firm size with the natural logarithm of total assets, leverage with debt to equity ratio and the dependent variable uses tax avoidance with the Effective Tax Rate minus the Cash Effective Tax Rate. The samples tested in the research were the substance of the property and real estate subsector listed on the IDX for the 2019 to 2021 period. There are financial reports for 17 entities, with 51 data assessed as meeting the criteria. The research method uses descriptive statistical tests, which then perform classical tests of hypotheses, including normality, heteroskedasticity, multicollinearity, and autocorrelation. In addition, the hypothesis regarding the influence of the independent variable on the dependent variable is tested. This test uses F-test statistics (simultaneous), T-test (partial), and coefficient of determination, which are then continued in the study using multiple regression analysis. Based on the subtest results, it was found that profitability and debt have significantly favorable effects on tax avoidance and that firm size has no effect on tax avoidance.
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, dan Komite Audit Terhadap Laporan Keberlanjutan Suminar, DD Puspa; Purwaningsih, Eny
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i11.9469

Abstract

Sustainability reports are created to provide information about the company's activities and as a form of corporate responsibility for the environment and social. This research aims to determine the extent to which profitability, liquidity, company size, and audit committee influence the level of sustainability report disclosure. This research applies a quantitative approach that utilizes secondary data sources, selected using a purposeful sampling method, resulting in a sample of 69 food and beverage sector companies listed on the IDX during the period 2021 to 2023. This research uses multiple linear regression models followed by classical assumption testing consisting of normality, multicollinearity, heteroscedasticity and autocorrelation tests, as well as hypothesis testing. Based on the findings of this research, it is known that profitability, liquidity and audit committee variables do not have a significant influence on sustainability reporting. Meanwhile, the firm size variable significantly influences sustainability reporting. This research is expected to increase the awareness of entities to publish more comprehensive sustainability reports.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Sales Growth Terhadap Penghindaran Pajak Santoso, Ferren; Purwaningsih, Eny
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.4663

Abstract

This study investigates in depth how profitability, debt-to-asset ratio (leverage), business scale (firm size), and sales growth rate affect tax avoidance practices in companies listed in the LQ45 index during the period 2020 to 2023. Using quantitative methods and analyzing secondary data from 80 companies, the results of the study show that overall, these four factors significantly affect companies' decisions to avoid taxes. Data analysis in this study using the SPSS Statistics application. Furthermore, partial analysis of profitability and firm size has a significant negative and positive effect on tax avoidance, respectively. Meanwhile, leverage and sales growth do not have a significant effect. These findings provide a better understanding of the factors that drive LQ45 companies in Indonesia to engage in tax avoidance practices, as well as providing valuable contributions to the development of literature in this field.
Pengaruh Karakteristik Komite Audit, Profitabilitas, Pertumbuhan Penjualan, dan Tingkat Utang Terhadap Penghindaran Pajak Hanipah, Siti Nur; Purwaningsih, Eny
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.9200

Abstract

Tujuan riset ini guna meninjau secara empiris dampak karakteristik komite audit, profitabilitas, pertumbuhan penjualan, dan tingkat utang pada penghindaran pajak. Terdapat variabel independen diantaranya karakteristik komite audit memakai ukuran komite audit, independensi komite audit dan keahlian komite audit, profitabilitas memakai Return On Equity, pertumbuhan penjualan memakai perbandingan penjualan periode sekarang dikurangi penjualan periode sebelumnya dan dibagi penjualan periode sebelumnya, tingkat utang memakai Debt to Asset Ratio, serta variabel dependennya penghindaran pajak memakai Effective Tax Rate dikurangi dengan Cash Effective Tax Rate. Sampel pada riset ini yakni entitas jasa sub sektornya properti dan real estate tercatat diBEI periode 2019-2022. Terdapat laporan keuangan 15 entitas sesuai persyaratan sampel keseluruhan 60 data dengan metode purposive sampling. Metode riset memakai uji statistik deskriptif dilanjutkan uji asumsi klasik seperti normalitas, heteroskedastisitas, multikolinearitas serta autokorelasi. Pengujian hipotesis memakai uji F, uji t serta koefisien determinasi, dilanjutkan pengujian riset memakai analisa regresi berganda. Berdasar temuan pengujian secara parsial ditemukan ukuran komite audit, dan independensi komite audit memberikan dampak negatif pada penghindaran pajak, sedangkan profitabilitas memberikan dampak positif pada penghindaran pajak. Sedangkan keahlian komite audit, pertumbuhan penjualan dan tingkat utang tidak memberikan dampak pada penghindaran pajak.
Analysis of Factors That Influence Tax Avoidance in the Food and Beverage Industry Indrati, Menik; Agustiningsih, Wulandari; Purwaningsih, Eny; Baskara, Ika
Jurnal Ilmiah Global Education Vol. 5 No. 1 (2024): JURNAL ILMIAH GLOBAL EDUCATION, Volume 5 Nomor 1, Maret 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v5i1.2392

Abstract

This study aims to investigate the influence of internal factors on tax avoidance in the food and beverage industry in Indonesia. Variables such as the presence of a Board of Directors, Female Directors, company profitability, laverage and company size are analyzed for the company's tendency to avoid taxes. Data collection was carried out from the financial reports of food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2019-2022 period. Multiple linear regression analysis is used to test the relationship between the independent variable and the dependent variable. The results show that the Board of Directors, profitability, and company size significantly influence tax avoidance in the food and beverage industry. The implications of these findings guide practitioners in designing effective tax strategies to optimize company performance.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Sales Growth Terhadap Penghindaran Pajak Santoso, Ferren; Purwaningsih, Eny
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.4663

Abstract

This study investigates in depth how profitability, debt-to-asset ratio (leverage), business scale (firm size), and sales growth rate affect tax avoidance practices in companies listed in the LQ45 index during the period 2020 to 2023. Using quantitative methods and analyzing secondary data from 80 companies, the results of the study show that overall, these four factors significantly affect companies' decisions to avoid taxes. Data analysis in this study using the SPSS Statistics application. Furthermore, partial analysis of profitability and firm size has a significant negative and positive effect on tax avoidance, respectively. Meanwhile, leverage and sales growth do not have a significant effect. These findings provide a better understanding of the factors that drive LQ45 companies in Indonesia to engage in tax avoidance practices, as well as providing valuable contributions to the development of literature in this field.
Pengaruh Karakteristik Chief Excecutive Officer Terhadap Financial Leverage Aisah, Putri; Purwaningsih, Eny
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7281

Abstract

The food and beverage manufacturing sector is growing rapidly, marked by many business innovations and new products. The decision to use debt is important to balance return and risk expectations. Corporate governance includes business financing decisions, including the role of the CEO in financial leverage. This study examines the effect of CEO characteristics on corporate leverage in food and beverage manufacturing entities listed on the Indonesia Stock Exchange for the 2020-2023 period. Using causal and purposive sampling methods, 116 data were obtained from 29 entities. The results of the study show that age, CEO experience, educational background, CEO gender, and company size simultaneously affect leverage. Partially, CEO age, CEO experience, and company size have a positive effect on leverage, while CEO education and gender do not have a significant effect. The t value and significance level indicate that experience and organizational scale are more decisive in determining strategic debt management decisions. Meanwhile, CEO education and gender, as demographic factors, do not play a major role in the company's financial leverage. Keywords: CEO Gender, CEO Education, Company Size, Financial Leverage, Job Experience
TAX KNOWLEDGE, IMPLEMENTATION OF E-FILING, AND INTEGRATION OF NIK INTO NPWP ON TAXPAYER COMPLIANCE Sartika, Mia Dwi; Purwaningsih, Eny
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 10 No 2 (2025): DESEMBER
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/ema.v10i2.653

Abstract

This study aims to analyze the impact of tax service quality, the implementation of e-filing, and the integration of the Population Identification Number (NIK) into the Taxpayer Identification Number (NPWP) on taxpayer compliance in Indonesia. The background of this research highlights the importance of improving taxpayer compliance to boost state revenue from the tax sector, which is essential for national development funding. High-quality tax services, the convenience of e-filing for electronic tax reporting, and the integration of NIK into NPWP are expected to ease the tax compliance process, thus enhancing taxpayer adherence. The research employs a quantitative method with data collected through a questionnaire distributed to 54 employees registered as taxpayers at PT Industrial Multi Fan, West Jakarta. The collected data are analyzed using multiple linear regression to assess the impact of the independent variables on taxpayer compliance. Results indicate that all three independent variables—tax service quality, e-filing implementation, and NIK integration—positively and significantly influence taxpayer compliance. Quality tax service improves taxpayer comfort and satisfaction, e-filing enhances reporting efficiency, and NIK integration simplifies administrative processes, thereby reducing errors and increasing compliance.
Co-Authors Afrianti, Dewi Agustiningsih, Wulandari Aisah, Putri Ariesta, Priscilla Gareen Carlin, Elisya Erlina Erlina ERNAWATI, DESI Ernawati, Yenny Faaroek, Safiani Fatiyah, Riska Nurul Hanipah, Siti Nur Ika Baskara Jessyca Mauren Komariah, Dewi Mardiana, Anis Menik Indrati Murti, Anissa Ulfianti Nikolas, Samuel Ninik Mulyani Paraswati, Anggita Widia Prasetyo, Wisnu Budi Ruqiah Ganda Putri Panjaitan Safitri, Indah Salsabila, Alika Farikha Santoso, Ferren Sartika, Mia Dwi Siddki , Maulana Ajwa Simangunsong, Febriyanti Sindy Gabriella Situngkir Suminar, DD Puspa Telaumbanua, Stefano Willy Kristian Zelina, Riza