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All Journal Journal of Applied Finance & Accounting Students´ Journal of Accounting and Banking Jurnal Akuntansi Multiparadigma Jurnal Akuntansi dan Pajak Jurnal SOLMA Pelita : Jurnal Penelitian dan Karya Ilmiah (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Aplikasi Akuntansi EKONOMI BISNIS JURNAL LENTERA AKUNTANSI International Journal of Applied Finance and Business Studies Jurnal Akuntansi Trisakti Governors Internet of Things and Artificial Intelligence Journal Journal Accounting International Mount Hope Hikamatzu Journal of Multidisciplinary Research Help: Journal of Community Service (HJCS)
Rida Ristiyana
Universitas Islam Syekh-Yusuf
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

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PENGARUH TRANSFER PRICING, THIN CAPITALIZATION DAN TAX HAVEN TERHADAP PENGHINDARAN PAJAK DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022) Ainaya Annastasya; Ristiyana, Rida; Kristanti
Journal Accounting International Mount Hope Vol. 3 No. 1 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i1.544

Abstract

This study aims to determine the effect of Transfer Pricing, Thin Capitalization and Tax Haven on Tax Avoidance with Institutional Ownership as a Moderating Variable. This type of research is quantitative using secondary data. The research population is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period with a population of 195 companies. The sampling technique used purposive sampling technique with a total sample of 28 companies. The data analysis method used is panel data regression using E-Views version 12 software. The results of this study show that Transfer pricing, Thin Capitalization and Tax Haven have a simultaneous effect on tax avoidance. transfer pricing, tax haven and institusional ownership has no significant effect on tax avoidance. Thin Capitalization has a positive and significant effect on tax avoidance. Institutional ownership is unable to moderate the influence of transfer pricing, thin capitalization and tax havens on tax avoidance.
PENGARUH PERTIMBANGAN PASAR KERJA, RELAWAN PAJAK DAN PENGETAHUAN PERPAJAKAN TERHADAP MINAT BERKARIR KONSULTAN PAJAK DENGAN EFIKASI DIRI SEBAGAI VARIABEL MODERASI Ayu Alvina, Asya; Sofia Atichasari, Anna; Ristiyana, Rida; Safri Yetmi, Yosi
EKONOMI BISNIS Vol. 30 No. 2 (2024): EKONOMI BISNIS
Publisher : Universitas Islam Syekh-Yusuf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33592/jeb.v30i2.7342

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial dan simultan variabel Pertimbangan Pasar Kerja, Relawan Pajak dan Pengetahuan Perpajakan terhadap Minat Berkarir Konsultan Pajak dengan Efikasi Diri sebagai variabel moderasi. Jenis penelitian yang digunakan dalam penelitian ini yaitu penelitian kuantitatif dengan teknik pengambilan sampel menggunakan sample random sampling, dengan jumlah sampel sebanyak 100 responden. Metode analisis data menggunakan Partial Least Square (PLS) dengan menggunakan software SmartPLS 3.0. Hasil penelitian ini secara simultan menunjukan Pertimbangan Pasar Kerja, Relawan Pajak dan Pengetahuan Perpajakan berpengaruh terhadap Minat Berkarir Konsultan Pajak, kemudian hasil penelitian secara parsial menunjukan Pertimbangan Pasar Kerja, Relawan Pajak tidak berpengaruh positif dan tidak signifikan terhadap Minat Berkarir Konsultan Pajak, sedangkan Pengetahuan Perpajakan berpengaruh positif dan signifikan terhadap Minat Berkarir Konsultan Pajak dan hasil pengujian efek moderasi menunjukan bahwa Efikasi Diri tidak mampu memoderasi pengaruh Pertimbangan Pasar Kerja, Relawan Pajak dan Pengetahuan Perpajakan Terhadap Minat Berkarir Konsultan Pajak.
Tax Aggressiveness: Transfer Pricing, Gender Diversity and Independent Commissioners’ Roles Pratama, Aliya; Ristiyana, Rida; Sani, Abdillah
GOVERNORS Vol. 4 No. 1 (2025): April-July 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i1.5831

Abstract

The focus of this study is to determine the impact of transfer pricing, gender diversity and independent commissioners on tax aggressiveness with company value as a mediating variable. A type of quantitative research using secondary data through the company's financial statements. The research population is multinational companies in the manufacturing sector listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique uses purposive sampling with a sample of 22 companies. The data analysis method uses panel data regression analysis processed with e-views software 13. The results of the simultaneous study of transfer pricing, gender diversity and independent commissioners have a significant impact on tax aggressiveness. The results of the study partially showed that independent commissioners had a positive and significant effect on company value, while transfer pricing and gender diversity had no effect on company value. On the other hand, gender diversity has a negative and significant effect on tax aggressiveness, while transfer pricing, independent commissioners, and company value have no effect on tax aggressiveness. The results of the mediation effect test show that the value of the company cannot mediate the influence of transfer pricing, gender diversity and independent commissioners on tax aggressiveness.
A Development of a Financial Literacy Pocket Book for Malay Tribe Housewives in Running a Home Industry Business Mayasari, Mayasari; Putri, Rumanintya Lisaria; Harsono, Iwan; Wahyono, Eko; Prayoga, Reza Amarta; Sutrisno, Joko; Suprapto, Suprapto; Ristyana, Rida
Internet of Things and Artificial Intelligence Journal Vol. 3 No. 1 (2023): Vol. 3 No.1 (2023): Volume 3 Issue 1, 2023 [February]
Publisher : Association for Scientific Computing, Electronics, and Engineering (ASCEE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31763/iota.v3i1.575

Abstract

This study aims to identify the need for developing a financial literacy pocketbook for Malay ethnic homemakers in running a home industry business, compiling a financial literacy pocket bookmaking tool, and measuring or knowing the validation of the financial literacy pocketbook. This study uses a design-based research (DBR) approach. The subjects in this study were 25 Malay homemakers running a home industry business in Jambi City. For the implementation of field trials (in large groups) and evaluation of field trials, the researchers used action research to test the draft financial literacy pocketbook product. Researchers collected data using the method of observation, in-depth interviews, questionnaires, FGD (focus group discussion), and documentation. The data analysis used by researchers in processing research and development data used qualitative and quantitative analysis. The results of the field test showed that before the pre-test comprehension treatment was conducted, it was 57.71, while after the treatment of understanding financial literacy using a literacy pocketbook, it was known that the average result of understanding Jambi Malay homemakers about financial literacy with a post-test was 67.02 which means an increase of 9.31 points. The effect size calculation results show a value of 0.861, which is included in the high category. Overall, this study has produced a pocketbook of home industry financial literacy measuring 7 x 10 cm with 25 pages of teaching materials that professionals have validated.
ANALISIS PEMINATAN MAHASISWA BERKARIER DI BIDANG PERPAJAKAN DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI Ristiyana, Rida; Asri, Delia Gusti Nabila; Sani, Abdillah
Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 2025
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.v9i2.587

Abstract

Penelitian ini berfokus pada analisis peminatan mahasiswa yang berkarier di bidang perpajakan dengan motivasi menjadi moderasi. Metode riset adalah kuantitatif melalui kuesioner. Sampel adalah mahasiswa jurusan akuntansi di wilayah Perguruan Tinggi Jakarta Barat dengan teknik purposive sampling melibatkan 293 responden. PLS melalui SmartPLS 3.0 adalah teknik analisis pada penelitian ini. Hasil penelitian membuktikan bahwa efektivitas pembelajaran mata kuliah perpajakan, self efficacy serta pertimbangan pasar kerja berdampak positif dan signifikan pada minat mahasiswa berkarier pada bidang perpajakan. Hasil pengujian efek moderasi membuktikan bahwa motivasi mampu memoderasi dengan memperkuat efektivitas pembelajaran mata kuliah perpajakan pada minat mahasiswa berkarier di bidang perpajakan, sedangkan motivasi tidak mampu memoderasi dampak self efficacy dan pertimbangan pasar kerja pada minat mahasiswa berkarier pada bidang perpajakan. Implikasi riset ini adalah memberikan pemahaman bagi Perguruan Tinggi agar mengoptimalkan kurikulum dan pembelajaran mata kuliah perpajakan yang sesuai dengan kebutuhan industri pajak, guna menciptakan calon lulusan yang siap bersaing didunia kerja.
Disbursement of Tax Arrears: Active Tax Collection and Tax Audit on Corporate Taxpayers Ristiyana, Rida; Atichasari, Anna Sofia; Dahliana, Dahliana; Erwindiawan, Erwindiawan
GOVERNORS Vol. 4 No. 1 (2025): April-July 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i1.6538

Abstract

This study aims to determine the effect of warning letters, forced letters, and confiscation letters on the disbursement of tax arrears with tax audit as a moderation variable. The type of research is quantitative using secondary data with indirect data collection techniques. The population in the study is corporate taxpayers registered at KPP Pratama Tigaraksa. The sampling technique uses purposive sampling. The data analysis method uses panel data through Eviews 10. The results of the parsial of the warning letter had a positive and significant effect on the disbursement of tax arrears, forced letter and confiscation letter had no effect on the disbursement of tax arrears and the results of the MRA tax audit could not moderate the disbursement of tax arrears. The results of this study simultaneously warning letter forced letter, and confiscation letter have an effect on the disbursement of tax arrears. The latest in this study is to add tax audits as a moderation variable with different objects at KPP Pratama Tigaraksa. This research has implications to increase taxpayer awareness in fulfilling tax obligations and assist the Directorate General of Taxes in decision-making policies related to the renewal of active tax collection regulations.
Comparative Study of PT. Tower Bersama’s Performance Pre-Post PSAK 73 Implementation Clara, Rahma; Ristiyana, Rida; Sani, Abdillah
GOVERNORS Vol. 4 No. 2 (2025): August-November 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i2.6539

Abstract

The implementation of PSAK 73 brings significant changes in financial reporting, especially regarding lease obligations in a company. This research aims to see whether there are differences in company performance and taxation before and after the implementation of PSAK 73 on rent. This type of research is descriptive comparative with research data using annual financial reports with research data using financial reports from 2017-2022 at PT. Tower Bersama Infrastructure, Tbk. The data analysis technique in this research uses SPSS version 25 with the Normality Test (Shapiwo-Wilk) and the Difference Test (Paired Sample Test). The results of this research show that there are differences before and after the implementation of PSAK 73 in company performance as proxied by the Debt to Asset Ratio, whereas there are no differences before and after the implementation of PSAK 73 in company performance as proxied by the current ratio, return on assets, return on equity, debt to equity ratio, and taxation (final tax) before and after implementing PSAK 73.
Upaya Menghadapi Era Society 5.0 Melalui Sosialisasi Pembentukan Jiwa Entepreneur dan Penyajian Laporan Keuangan pada Generasi Muda di Tangerang Ristiyana, Rida; Trianto, Eko; Lesmana, Sri Jaya
Jurnal SOLMA Vol. 13 No. 2 (2024)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v13i2.15193

Abstract

Background: Perkembangan industri dan produksi menuntut adanya efisiensi otomatisasi dan digitalisasi. Sebagai generasi muda perlu mempersiapkan diri dengan bekal yang cukup guna menghadapi Era Society 5.0. Pengabdian ini bertujuan untuk membekali generasi muda di Tangerang dengan sosialisasi pembentukan jiwa entrepreneur dan pelatihan penyajian laporan keuangan. Metode: Kegiatan sosialisasi melibatkan 31 peserta dengan pelaksanaan secara luring menggunakan metode konvensional dan inquiry, proses kegiatan meliputi: tahap persiapan, tahap pelaksanaan, tahap evaluasi dan pelaporan. Lokasi dilaksanakan di Universitas Islam Syekh-Yusuf Kota Tangerang. Hasil: Meningkatnya pengetahuan dan pemahaman generasi muda di Tangerang terkait dengan pembentukan jiwa entrepreneur dan penyajian laporan keuangan sebesar 25,25 %. Ini artinya sosialisasi ini dapat memberikan kontribusi pada generasi muda. Dari 31 peserta semua dinyatakan lulus dan berhasil dalam sosialisasi. Kesimpulan: Pasca sosialisasi ini diharapkan mampu meningkatkan potensi diri generasi muda untuk semangat menghadapi Era Society 5.0 dengan berbekal pengetahuan dan wawasan dalam melihat peluang bisnis dan mengaplikasikan pada dunia nyata. Selain itu pemahaman siklus akuntansi dan laporan keuangan menjadi wadah untuk terus konsisten mengembangkan bisnisnya agar bisnis yang dijalankan memiliki daya saing baik secara nasional maupun internasional.
PENGARUH PERSEPSI KEGUNAAN, PERSEPSI KEMUDAHAN, KEPUASAN PENGGUNA DAN KESIAPAN TEKNOLOGI INFORMASI TERHADAP PENGGUNAAN E-FILING Sari, Gaziela Eka; Atichasari, Anna Sofia; Ristiyana, Rida
JURNAL LENTERA AKUNTANSI Vol. 8 No. 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.882

Abstract

The purpose of this research is to analyze the influence of perceived usefulness, perceived ease of use, user satisfaction and readiness of technology information towards the use of e-Filing. This research uses primary data. The respondents are an individual taxpayer who reports SPT Tahunan using e-filing and registered in the Tax Office (KPP) Madya and Pratama in Tangerang and South Tangerang City. There are 112 respondents in this study. The sampling technique used is convenience sampling. Data analysis in this research uses multiple linear regression with SPSS 25 Program. The results of this study indicate that: (1) perceived usefulness has an influence on the use of e-filing, (2) perceived ease of use has an influence on the use of e-filing, (3) user’s satisfaction has an influence on the use of e-filing, (4) readiness technology information doesn’t have an influence on the use of e-filing.Keywords: Perceived Usefulness, Perceived Ease Of Use, User’s Satisfaction, Readiness Technology Information, The Use Of E-Filing.
KEPATUHAN WAJIB PAJAK: NORMA SUBJEKTIF, PERSEPSI KONTROL PERILAKU, KEPERCAYAAN PUBLIK, PERSEPSI KEADILAN PAJAK DAN NIAT MEMATUHI Ristiyana, Rida; Sofia Atichasari, Anna; Siti Andini, Fauziah
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 2: November 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i2.4572

Abstract

This study aims to determine the influence of subjective norms, perception of behavioral control, public trust, and perception of tax fairness on taxpayer compliance, with the intention of compliance serving as a mediating variable. The research type is quantitative, utilizing primary data collected through questionnaires. The population of this study is individual taxpayers registered at KPP Pratama Kosambi. The sampling technique used was incidental sampling, with a sample of 400 respondents. The data analysis method uses Partial Least Squares using SmartPLS 3 software. The study's results showed that subjective norms and public trust had a positive and significant effect on compliance intention. In contrast, the perceptions of behavioral control and tax fairness did not affect compliance intention. Then, the variables of subjective norms, perceived behavioral control, and public trust have a positive and significant effect on taxpayer compliance. In contrast, the perception of tax fairness does not affect taxpayer compliance. The results of the mediation effect test showed that the intention to comply could strengthen the influence of subjective norms and public trust on taxpayer compliance; however, the intention to comply could not mediate the perception of behavioral control or the perception of tax fairness on taxpayer compliance. This research has implications for the need for the Director General of Taxes and the Ministry of Finance to increase public trust through the transparency and integrity of the tax apparatus, and to strengthen the fair system of tax distribution, thereby creating professional and fair services. A public communication program that emphasizes the importance of social and moral roles in paying taxes will be more effective than simply affirming legal obligations. By strengthening tax-conscious beliefs, taxpayers' behavior will tend to be more compliant, and this is an effective strategy for increasing taxpayer
Co-Authors Ainaya Annastasya Asri, Delia Gusti Nabila Astuti, Nita Atichasari, Anna Sofia Ayu Alvina, Asya Clara, Rahma Dahliana Dahliana Dede Irawan Eko Trianto EKO TRIANTO Eko Wahyono, Eko Elis Mediawati, Elis Elvira Putri Wulandari Erwindiawan Erwindiawan Erwindiawan Erwindiawan, Erwindiawan Hengky Leon Hutabarat, Metyria Imelda Iwan Harsono Joko Sutrisno Kristanti Lestari, Ajeng Loso Judijanto Mahdi Mahdi Maresti, Amelia Mayasari Mayasari, Mayasari Muhamad Syafii Neneng Widayati Nita Astuti Novianty Novianty Nuraini, Luthfi Pratama, Aliya Reza Amarta Prayoga Ricky Ricky Rumanintya Lisaria Putri, Rumanintya Lisaria Safri Yetmi, Yosi Sani, Abdillah Sari, Gaziela Eka Siti Andini, Fauziah Sofia Atichasari, Anna Sri Jaya Lesmana Srie Nuning Mulatsih Suprapto Suprapto Taufik, Ruhiyat Tjahjaning Poerwati Yetmi, Yosi Safri Zain Zainuddin Zelika Ma'rifa Berlyanki