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All Journal AKUNTABILITAS Jurnal Ekonomi Juara: Jurnal Riset Akuntansi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Akuntansi dan Ekonomika Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan SEIKO : Journal of Management & Business JRA: Jurnal Riset Akuntansi Jurnal Aplikasi Akuntansi Bilancia : Jurnal Ilmiah Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Neraca Peradaban Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Jurnal Akuntansi Keuangan dan Bisnis Economic Reviews Journal PEKBIS QISTINA: Jurnal Multidisiplin Indonesia Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Journal of Humanities Education Management Accounting and Transportation Journal of Education Transportation and Business Journal of Business Inflation Management and Accounting
Rheny Afriana Hanif
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Nursing Physics Social Sciences Transportation Other

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Analisis Penerimaan Pajak Atas Bumi dan/ atau Bangunan Pada Kecamatan Lareh Sago Halaban Dizza Yolanda; Yesi Mutia Basri; Rheny Afriana Hanif
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 3, No. 1, Juni 2022
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.822 KB) | DOI: 10.35314/iakp.v3i1.2312

Abstract

This research purpose is to observe low acceptance of Rural and Urban Land or Building Tax receipts in Lareh Sago Halaban District. The method used in this research is qualitative research with the purpose to explain a phenomenon in depth through data collection, interviews, and observations. The technique used in choosing the population is the snowball sampling method from the Head of Finance. Triangulation is used to test the validity of the data by comparing each research method, which means the result of the interview compared to observation, then compared to the data. from the result of interviews, observation, and documentation it is known that low acceptance of Rural and Urban Land and Building (PBB P2) in Lareh Sago Halaban District is caused by the error in tax payable notification letter, taxpayer's economic factors, lack of tax payer's awareness, inappropriate tax collection wages, overlapping tax policies, and data reporting errors. Therefore, to increase Rural and Urban and Building Tax Revenues (PBB P2), local governments need to set the right policies
Pengaruh Financial Distress, Komite Audit, dan Profitabilitas Terhadap Agresivitas Pajak dan Dampaknya Terhadap Nilai Perusahaan Lia Rahani Alafiah; Ruhul Fitrios; Rheny Afriana Hanif
SUBSTANSI Vol 5 No 2 (2021): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.298 KB) | DOI: 10.35837/subs.v5i2.1747

Abstract

This study aims to examine the effect of financial distress, audit committee, and profitability on tax aggressiveness, and their impact on firm value. The population in this study are all mining and banking sector companies listed on the Indonesia Stock Exchange in 2018-2020, totaling 97 companies. Sampling was done by purposive sampling method in order to obtain a sample of 41 companies. The data source of this research is secondary data using the company's annual financial statements which are accessed through www.idx.co.id. The data analysis technique used is multiple regression analysis and simple regression analysis with SPSS version 26. The results of this study indicate that financial distress, audit committee, and profitability affect tax aggressiveness, and tax aggressiveness affects firm value.
PENGARUH MANAJEMEN LABA DAN PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN : PERAN MODERASI PROFITABILITAS: THE EFFECT OF EARNING MANAGEMENT AND TAX PLANNING ON COMPANY VALUE: THE MODERATION ROLE OF PROFITABILITY Ellen Angelisa; Zirman Zirman; Fajar Odiatma; Rheny Afriana Hanif
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.103-116

Abstract

This study's objective is to analyze the effect of earnings management and tax planning on the company's value, with profitability serving as a moderating variableIn this survey, the population is the manufacturing business that was listed on the Indonesia Stock Exchange between 2018 and 2020. 210 companies provided samples to us via a purposeful sampling technique. The study of data through multiple regression demonstrates that the management of earnings has no impact on business value. Tax planning, though, has an impact on corporate value. Profitability cannot moderate the effect of earnings management on firm value but profitability can moderate the effect of tax planning on firm value, this is because if the company is able to generate high profits then managers will try to do a good job of tax planning
PENGARUH CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DAN EMPLOYMENT PROTECTION TERHADAP AGRESIVITAS PAJAK PERUSAHAAN SERTA DAMPAKNYA TERHADAP NILAI PERUSAHAAN: Nana Alhusna; Ruhul Fitrios; Rheny Afriana Hanif
Jurnal Aplikasi Akuntansi Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i1.227

Abstract

The study aims to learn how corporate tax aggressiveness is affected by corporate governance, CSR, and employee protections (Empirical Study on Agricultural and Mining Companies Listed on the Indonesia Stock Exchange in 2018-2020). Twenty-six companies were selected for this analysis using a systematic selection technique. This study used SPSS 25 for its statistical analysis, including multiple and simple linear regression. Tax aggressiveness affects company value, and although the board of directors has little bearing on the problem, audit committees do. Corporate social responsibility affects tax aggressiveness, as does employment protection
Strategi Bisnis, Koneksi Politik, dan Penghindaran Pajak Rheny Afriana Hanif; Sem Paulus Silalahi; Fajar Odiatma
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 1 (2023): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i1.5795

Abstract

Penelitian ini bertujuan untuk menguji pengaruh strategi bisnis defender dan prospoector terhadap penghindaran pajak. Sampel penelitian ini menggunakan perusahaan manufaktur yang terdaftar du Bursa Efek Indonesia (BEI) dengan jumlah sampel 98 perusahaan. Periode penelitian dari tahun 2017-2021, sehingga total observasi data berjumlah 490 observasi. Hasil penelitian menunjukan startegi bisnis prospector berpengaruh signifikan positif terhadap penghindaran pajak, sebaliknya strategi bisnis defender tidak berpengaruh signifikan terhadap penghindaran pajak. Penelitian ini juga menunjukan bahwa koneksi politik dapat memperkuat hubunngan strategi bisnis prospector terhadap penghindaran pajak, dan sebaliknya, koneksi politik tidak mempunyai pengaruh terhadap hubungan strategi bisnis defender dan penghindaran pajak. Penelian ini memberikan manfaat kepada tambahan literasi mengenai strategi bisnis perusahaan, hubungan strategi bisnis dan penghindaran pajak, serta dampak koneksi politik pada praktik penghindaran pajak
Pengaruh Karakteristik CEO dan Aset Tidak Berwujud Terhadap Kinerja Akuisisi Dimediasi Reputasi Perusahaan¬ Abid Ilmun Fisabil; Kamaliah Kamaliah; Rheny Afriana Hanif
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 3 (2023): Jurnal Riset Akuntansi dan Keuangan. Desember 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i3.55110

Abstract

The study intends to test the influence CEO characteristics and intangible assets produce on firm acquisition performance, as well as the mediating role of firm reputation. Samples were taken under purposive sampling on publicly traded firms listed on the Indonesian Stock Exchange from 2015 to 2020. SEM Path Analysis was carried out to model the research. The findings suggest a positive significant relation between CEO characteristics and firm reputation. Intangible asset, as the second independent variable, performs a significant positive relation to firm reputation. However, the study did not find any relation between CEO characteristics, intangible assets to firm performance as well as firm reputation to firm performance. In addition, the study also did not find any significant mediating role in firm performance.
Pengaruh Financial Constraints Terhadap Tax Avoidance: Female On Boards Dan Audit Committee Sebagai Variabel Moderasi: (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2022) Shafitri, Nurul; Silfi, Alfiati; Hanif, Rheny Afriana
Jurnal Pajak dan Bisnis Vol 5 No 2 (2024): Journal Of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v5i2.207

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh financial constraints terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018 – 2022. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling dan diperoleh sampel sebanyak 75 perusahaan. Metode analisis data yang digunakan, yaitu analisis regresi linear berganda dan MRA dengan menggunakan aplikasi IBM SPSS Statistics 25. Hasil penelitian ini menunjukkan bahwa financial constraints berpengaruh terhadap tax avoidance, female on boards mampu memoderasi pengaruh financial constraints terhadap tax avoidance, sedangkan audit committee tidak mampu memoderasi pengaruh financial constraints terhadap tax avoidance.
PENGARUH ECONOMIC VALUE ADDED (EVA), MARKET VALUE ADDED (MVA), ARUS KAS OPERASI DAN EARNING PER SHARE (EPS) TERHADAP RETURN SAHAM Maulana, Rio Dimas; Yusralaini, Yusralaini; Hanif, Rheny Afriana
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.606

Abstract

This study aims to assess the impact of Economic Value Added (EVA), Market Value Added (MVA), Operating Cash Flow, and Earning Per Share (EPS) on Stock Returns for companies listed in the LQ-45 Index on the Indonesia Stock Exchange from 2020 to 2023. The population includes all 67 companies in the LQ-45 Index during this period. A purposive sampling method was used to select 23 companies. Data was collected through documentation studies and analyzed using descriptive statistics, classical assumption tests, and multiple linear regression. The findings indicate that: Economic Value Added (EVA) does not affect Stock Returns, Market Value Added (MVA) has no impact on Stock Returns, Operating Cash Flow influences Stock Returns, and Earning Per Share (EPS) does not affect Stock Returns
Pengaruh Kompetensi Aparatur Desa, Gaya Kepemimpinan, dan Transparansi Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Seluruh Desa di Kecamatan Rakit Kulim dan Kecamatan Lubuk Batu Jaya) Adry Melani Sihotang; Nasrizal Nasrizal; Rheny Afriana Hanif
Journal of Education Transportation and Business Vol 1, No 2 (2024): Desember 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jetbus.v1i2.4348

Abstract

Penelitian ini bertujuan untuk menguji dan mengalisis pengaruh kompetensi aparatur desa, gaya kepemimpinan, dan transparansi terhadap akuntabilitas pengelolaan dana desa. Populasi penelitian ini adalah seluruh desa di Kecamatan Rakit Kulim dan Kecamatan Lubuk Batu Jaya. Teknik pengambilan sampel ini menggunakan sampling jenuh yang termasuk dalam non probability sampling. Analisis data menggunakan analisis SEM dengan bantuan perangkat lunak SmartPLS 3.0. Penggunaan pengumpulan data pada penelitian ini yaitu data primer, yaitu dengan cara menyebarkan pertanyaan berupa kuesioner secara langsung kepada responden. Hasil penelitian ini menunjukkan bahwa kompetensi aparatur desa berpengaruh positif terhadap akuntabilitas pengelolaan dana desa, gaya kepemimpinan berpengaruh positif terhadap akuntabilitas pengelolaan dana desa, dan transparansi berpengaruh positif terhadap akuntabilitas pengelolaan dana desa.
PENGARUH KENDALA KEUANGAN TERHADAP TAX AVOIDANCE: PERAN DEWAN DIREKSI WANITA DAN INDEPENDENT COMMISSIONERS SEBAGAI PEMODERASI: THE INFLUENCE OF FINANCIAL CONSTRAINTS ON TAX AVOIDANCE: THE ROLE OF FEMALE ON BOARDS AND INDEPENDENT COMMISSIONERS AS MODERATIONS Nurmah, Rahmawati Yulijah; Silfi, Alfiati; Hanif, Rheny Afriana
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 3 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.3.565-583

Abstract

Companies use tax avoidance as a tactic to reduce the amount of taxes they must pay. In the meanwhile, taxes are income that needs to be collected as much as feasible by the state. According to agency theory, tax evasion is the result of disparities in interests between businesses and the government. In response to the problem of tax evasion, this study is to investigate and evaluate the impact of financial limitations on tax evasion, taking into account moderating factors such as the presence of female directors and independent commissioners in manufacturing businesses listed between 2018 and 2022 on the Indonesian Stock Exchange. Purposive sampling was the sampling strategy employed in this study, which produced a sample of 76 businesses. Using the IBM SPSS Statistics 25 program, multiple linear regression analysis and moderated regression analysis are the data analysis techniques employed for each moderating variable. The test results involving the control factors (profitability, leverage, firm size, and number of commissioners on the board) indicate that tax evasion is impacted by each of the control variables. The study's findings demonstrate that tax evasion is influenced by financial limitations. Then, financial restrictions that are controlled by independent commissioners and women on boards have an impact on tax evasion.
Co-Authors ', Desmiyawati ', Kamaliah Abdurrahman, Rezi Abid Ilmun Fisabil Adif Putra Zodia Adry Melani Sihotang Agnes Teri Saptaria Agus Alifia Putri Al Azhar A Al Azhar-A Alfiati Silfi Algenti Zurlaili Sofia Andayani, Putri Fifi Andreas Andreas Angelisa, Ellen Angriani, Salsabila Risma Aniftahudin ' Annisa ' Athena, Maria Eliza Azwir Nasir Charli Andreas Saragih, Charli Andreas Delia - Della Adriadiva Desmiyawati Dinda Niagara Ermaja Dizza Yolanda Dumex Bahari Nasution Dwi Laksita Nalurita Edfan Darlis Elfika Apriani Ellen Angelisa Elwina Putri ' EMRINALDI NUR DP Emrinaldi Nur DP Enni Savitri Enni Savitri Eveline Roirianti Naibaho Fadli Harahap, Fadli Fajar Odiatma Fajar Odiatma Febdwi Suryani Febri Yulisa Febrika Fajrin, Febrika Febriyanti, Anna Hardi ' Hardi Hardi Hariadi Yasni Haryanti Ismalia Hidayatika R Fredlina Dwitami Edla Husna, Elsa Alamanda Ienne Yoseria Putri Istighfar, Luhur Joe sugandi Julian Dini Astari Jun Friday Kamaliah ' Kamaliah - Kamaliah Kamaliah Kamaliah Kamaliah Kapian Nursewan, Kapian Kennedy ' Kennedy - Kennedy -, Kennedy Kennedy, Kennedy Khairini, Renny Khurin’in Kurnia Putri Komala Sari, Sri Ratna Lega Bestari Lia Rahani Alafiah Lili Suryani Manihuruk, Keyko Artazenia Masruroh, Sekar Luluk Maulana, Rio Dimas Melvi Olinda Naftali Destira Natalia Nana Alhusna Nasrizal Nasrizal Nasrizal, Nasrizal Nasution, Dumex Bahari Natya Sekar Arum, Natya Sekar Ngadiomo Siburian, Mario Niken Anindhita Novita Indrawati Nur Azlina Nur Azlina Nur ‘Ain, Masyithah Nurmah, Rahmawati Yulijah Odiatma, Fajar Pakpahan, Dian Lamsihar Panjaitan, Erika Eva Jayanti Pratama, Dimas Adytia Prihet Hayezca Rizal Putra, Junialdi Eka Putri Yuliana Mandasari Qiyah, Barotitta R. Adri Satriawan ' Raja Adri Satriawan Raja Adri Satriawan Surya Raja Adri Setiawan, Raja Adri Ratih Kumala Sari, Ratih Kumala Ria Nelly Sari Rico Ales Sandra Ridwan, Izzah Aulia Rita Anugerah Ruhul Fitrios Safitri, Meilina Salami.JS Fajriana Sandi Prasetyo Sari, Nanda Rakhmata SATRIYAS ILYAS Sem Paulus Silalahi Septiani, Susi Shafitri, Nurul Siti Kholifatin Alfisyah Suharti Syahnasthalia Syahnasthalia Taufeni Taufik Tri Suci Dayanti Triyanto Hadi Saputra Ulfa Afifah, Ulfa Veriansyah Veriansyah Verya, Endi Vince Ratnawati Voadhe Dendi Wanda Fernandes Weni Khastuti Widy Ayu Ocktaviany Widya Arisza Septyaningtyas Wielda Permata Sari Wisti, Rizky Fitria Yesi Mutia Basri Yesi Mutia Basri Yessi Mutia Basri Yuhelmi Yuhelmi Yuliza Yuliza Yuneita Anisma Yusralaini Yusralaini Yusralaini Yusralaini, Yusralaini Zirman Zirman Zirman Zirman, Zirman Zulbahridar Zulbahridar