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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Ilmiah Wahana Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Karinov Jurnal Revenue : Jurnal Ilmiah Akuntansi Transekonomika : Akuntansi, Bisnis dan Keuangan CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Business and Investment Review Nexus Synergy: A Business Perspective Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Tri Hesti Utaminingtyas, Tri Hesti
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Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pengaruh Profitabilitas, Tingkat Utang, Intensitas Aset Tetap dan Ukuran Perusahaan Terhadap Manajemen Pajak Erlitasari, Tyas; Pahala, Indra; Utaminingtyas, Tri Hesti
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 3 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0303.01

Abstract

This study aims to determine the effect of profitability, level of debt, intensity of fixed assets and firm size on tax management. Indicators in measuring tax management use the effective tax rate (ETR). The research data uses secondary data in the form of financial statements for LQ45 companies during 2016 to 2020 with a total of 65 observations from 13 companies. Based on the research results obtained: Profitability, Intensity of Fixed Assets and Firm Size have an effect on tax management. While the level of debt has no effect on tax management. Based on the adjusted r-square value of 0.9875, it means that 98.75% of the tax management variables are influenced by the four independent variables in this study. While the remaining 1.25% is influenced by other variables not included in this study. Therefore, further research can add other independent variables such as inventory asset intensity, capital intensity and tax facilities to increase the adjusted r-square value and not limit only LQ45 companies and can add research years to more than 5 years. Keywords: Company Size, Debt Level, Fixed Asset Intensity, Profitability, Tax Management.
Pengaruh Rasio Keuangan terhadap Perubahan Laba pada Perusahaan Manufaktur yang terdaftar di BEI 2019 - 2021 Affandy, Muhammad; Utaminingtyas, Tri Hesti; Ulupui, I Gusti Ketut Agung
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 3 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0303.08

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh rasio Keuangan terhadap Perubahan Laba. Variabel bebas yang digunakan dalam penelitian ini adalah Current Ratio, Net Profit Margin, Debt to Equity Ratio, dan Total Asset Turnover. Variabel terikat dalam penelitian ini adalah perubahan laba. Penelitian ini menggunakan data sekunder yaitu laporan keuangan yang terdaftar dalam Bursa Efek Indonesia periode 2019 – 2021 (252 Observasi). Metode pengambilan sampel yang digunakan dalam penelitian ini adalah Purposive Sampling. Penelitian ini menggunakan analisis regresi linear berganda yang diolah menggunakan software IBM SPSS 25. Hasil penelitian ini menunjukan Current Ratio, Debt to Equity Ratio, dan Total Asset Turnover tidak berpengaruh terhadap perubahan laba. Net Profit Margin berpengaruh positif terhadap perubahan laba.
Pengaruh Biaya Audit, Auditor’s Switching dan Ukuran Perusahaan Terhadap Audit Report Lag di Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021 Adi, Rahadiyan Harris; Ulupui, I Gusti Ketut Agung; Utaminingtyas, Tri Hesti
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0401.03

Abstract

Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Pada penelitian ini menggunakan data berupa time series dan cross section yaitu terdiri dari beberapa tahun penelitian yakni 2019-2021 dan terdiri dari beberapa perusahaan yang akan diteliti yaitu 114 perusahaan dalam periode tiga tahun. Penelitian ini menggunakan metode analisis regresi data panel dan diolah menggunakan aplikasi E-views 12. Hasil dari penelitian ini menunjukkan bahwa ada pengaruh dari biaya audit terhadap audit report lag. Sedangkan auditor’s SWITCHING dan ukuran perusahaan tidak memiliki pengaruh terhadap audit report lag. Variabel independen yang digunakan dalam penelitian ini memberikan penjelasan sebesar 14,6% terhadap audit report lag yang merupakan variabel dependen. Adapun keterbatasan dalam penelitian ini yaitu hanya diteliti dalam periode tiga tahun yakni 2019-2021, diharapkan peneili selanjutnya dapat menambah jumlah periode tahun penelitian agar memberikan hasil yang lebih akurat.
Faktor - Faktor yang Memengaruhi Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual pada Biro Keuangan dan BMN Seketariat Jenderal Kemendikbud Ristek Faisal, Alif; Pahala, Indra; Utaminingtyas, Tri Hesti
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0402.08

Abstract

This research was conducted with the aim of obtaining empirical evidence regarding the Quality of Human Resources, Organizational Commitment, and Information Technology on the Application of Accrual-Based Government Accounting Standards. This study uses primary data with a sample of employees of the Bureau of Finance and BMN at the Ministry of Education and Culture. The sampling technique in this study used convenience sampling with 98 respondents. Testing the hypothesis in this study uses a multiple regression model using SPSS 25. Based on the results of the analysis in this study, it can be concluded that: (1) the quality of human resources has a significant positive effect on the application of accrual-based government accounting standards, (2) organizational commitment has a significant positive effect on the application of accrual-based government accounting standards, and ( 3) information technology has a significant positive influence on the application of accrual-based government accounting standards. Thus, the increasing of each of the variables of the quality of human resources, organizational commitment, and information technology, then each of these independent variables will be able to increase the application of accrual-based government accounting standards.
Pengaruh Profitabilitas, Ukuran Perusahaan dan Capital Intensity Terhadap Agresivitas Pajak di Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021 Marhan, Fahrul; Hasanah, Nuramalia; Utaminingtyas, Tri Hesti
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0403.15

Abstract

This study aims to determine the effect of profitability, company size, and capital intensity on tax aggressiveness. This study used a sample of property and real estate companies listed on the Indonesia Stock Exchange. The sampling technique used in this study was purposive sampling. This study of the research analysis uses the SPSS 2.5 for windows application. Tax aggressiveness as an independent variable is proxied by effective tax rate (ETR). While the dependent variable in this study is profitability proxied by Return On Asset (ROA), the company size variable is proxied by the natural Log of total assets, and the capital intensity variable is proxied by total net fixed assets divided by total assets. The results obtained in the following study, profitability and capital intensity have accepted and have an effect on tax aggressiveness while company size has no influence on tax aggressiveness.
Pengaruh Profitabilitas dan Leverage Terhadap Tax Avoidance dengan Ukuran Perusahaan sebagai Moderasi pada Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Nugraha, Dicky Bachtiar; Utaminingtyas, Tri Hesti; Respati, Dwi Kismayanti
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0403.12

Abstract

Every company is expected to pay out taxes in accordance with the laws that have been rooted by the government regarding earnings. On the other hand, there are a number of organizational structures that do not adhere to the need that they pay taxes as a matter of law. The objective of this study is to investigate the connection between profitability and debt in the context of companies avoiding tax payments. A wide variety of energy-related companies are included in this study, which listed on the Indonesia Stock Exchange between the years 2018 and 2022. During the course of the sample collection, which was carried out using the approach of purposive sampling, a total of 170 data were observed. Utilizing SPSS Version 26, which was built for the purpose of this study, the application of the interaction model of moderated regression analysis was carried out on the data that was gathered for this investigation. Therefore, these models are easier to comprehend due to the fact that this is the case. It has been shown via statistical analysis that there is no connection between tax avoidance and earnings. It is possible that the size of the company will have an impact on the use of leverage to avoid paying taxes. Nevertheless, the size of the company does not have any bearing on the use of profitability for the purpose of tax avoidance. The results of this research prove that previous research is still inconsistent and grand theory can still be used as a basis for developing hypotheses.
Pengaruh Penerapan E-System Perpajakan, Kesadaran Wajib Pajak, dan Sanksi Pajak Terhadap Kepatuhan Perpajakan Wajib Pajak Orang Pribadi Delvechio, Vieri; Pahala, Indra; Utaminingtyas, Tri Hesti
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0403.14

Abstract

The Taxpayer compliance is important to avoid causing tax evasion, smuggling, and other tax problems. The aim of this research is to analyze the influence of the tax e-system, taxpayer awareness, and tax penalties on tax compliance. The samples using simple random sampling technique was 120. In this study, data is gathered using a Google Form survey administered to individual taxpayers in KPP Pratama Jakarta Kebayoran Lama. With SPSS 25, multivariate analysis was used to analyze the data and the hypothesis. The results show that taxpayer awareness and tax penalties have a significant effect on taxpayer compliance. Whereas the tax e-system has no significant effect.
Analisis Determinasi Kebijakan Dividen Pada Perusahaan LQ45 Muhammad Nur Adli; Utaminingtyas, Tri Hesti; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0501.03

Abstract

This research aims to test and analyze management ownership, profitability, investment opportunity set, debt to equity ratio, and dividend policy. In order to get secondary data sources for this study, purposive selection techniques were applied to the company's annual report on companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) for the years 2018–2022. The analytic approach used is panel data regression utilizing Econometric Views 13 (EViews) software. The findings indicated that the policy regarding dividends was not affected by the management's ownership of the company, the set of investment opportunities, the impact of profitability, the debt to equity ratio, or the disclosure of sustainability reports.
Analisis Pertumbuhan dan Upaya Optimasi Penerimaan Pajak Hotel di Kota Tangerang Selatan Ariangga, Damal; Utaminingtyas, Tri Hesti; Perdana, Petrolis Nusa
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0502.01

Abstract

This research aims to exploring the growth rate of hotel tax revenues which in South Tangerang City in 2018-2022 and also the optimization efforts carried out by the Bapenda in increasing hotel tax revenues. This research use qualitative approach with descriptive method. This research consist of three informants with purposive sampling technique was used. The results of this research show that the growth rate of hotel tax revenues in South Tangerang City in the 2018-2022 period experienced fluctuating growth with a growth value of 9.67% in 2019 into unsuccessful criteria, -35.83% in 2020 into unsuccessful criteria, 17.84% in 2021 into unsuccessful criteria, and 31.11% in 2022 into has not been successful criteria. Meanwhile, the optimization efforts carried out by the Bapenda to increase hotel tax revenues through regional tax optimization strategy indicators have not been fully implemented well. Bapenda has only implemented two strategies out of five optimization strategies.
Pengaruh PAD, Tax Effort, dan Belanja Modal Terhadap Tingkat Kemandirian Keuangan Daerah Frijunita, Syafira; Gurendrawati, Etty; Utaminingtyas, Tri Hesti
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0502.02

Abstract

This research aims to determine the influence of regional own-source revenue (PAD), tax effort, and capital expenditure on the level of regional financial independence. Sampling was conducted using purposive sampling. The analytical technique employed was panel data regression, with a sample size of 34 districts and/or cities. The data used in this study were secondary data obtained from the official websites of districts/cities in Central Java Province. The results of the t-test indicate that PAD has a positive effect on the level of regional financial independence. Tax effort does not significantly affect the level of regional financial independence. Capital expenditure also does not affect the level of regional financial independence. Meanwhile, the F-test results show that PAD, tax effort, and capital expenditure can be used to predict the level of regional financial independence Keyword: PAD, Tax Effort, Capital Expenditure, The Level of Regional Financial Independence
Co-Authors Abrori, Mochamad Ali Achmad Fauzi Adi, Rahadiyan Harris Affandy, Muhammad Agus Wibowo Amelia, Adien annisa, icha Ariangga, Damal Armeliza, Diah ATI SUMIATI, ATI Ava Indriani Carmenita, Tamara Carolyn, Helen Delvechio, Vieri Dwi Handarini, Dwi DWI RAHMAWATI Erlitasari, Tyas Etty Gurendrawati, Etty Fadhila, Luthfiani Faisal, Alif Fauzhiah, Silvia Nur Fauzi Ahmad Muda Fitriana, Jihan Frijunita, Syafira I Gusti Ketut Agung Ulupui Indra Pahala Irham, Musa Fahmuddin Kansah, Dinda Dwi Karyaningsih, RR. Ponco Dewi Khairunnisa, Hera Marhan, Fahrul Muhammad Nur Adli Mustafa, Ahmad Wildan Adiansyah Nugraha, Dicky Bachtiar Nur Fadirah, Amanda Nuramalia Hasanah Panindha, An Nissa Petrolis Nusa Perdana, Petrolis Nusa Purnamasari, Sasmita Ratna Anggraini Respat, Dwi Kismayanti Respati, Dwi Kismayanti Sang, Lim Thien Sugiharto, Ganang Ayom Suherman, Suherman Tahfidz, Muhamad Ulupui, IGKA Unggul Purwohedi Viulina, Audira Eri W., Wenty Wandira Zairin, Gentiga Muhammad Zakaria, Adam