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All Journal Jurnal ULTIMA Accounting East Java Economic Journal
Rosana Eri Puspita
Universitas Islam Negeri (UIN) Salatiga
Economics, Econometrics & Finance Social Sciences

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TAX AVOIDANCE IN THE MANUFACTURING INDUSTRY: THE EFFECTS OF CSR DISCLOSURE AND EARNINGS MANAGEMENT Istiqomah Nova Lukmana; Rosana Eri Puspita
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 1 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i1.3192

Abstract

Abstract— Tax avoidance in Indonesia must be considered due to the trend of tax avoidance carried out by taxpayers, which causes the state to experience losses. Based on data from the Directorate General of Taxes of the Ministry of Finance, due to tax avoidance, it can cost Indonesia up to 4.86 billion U.S. dollars, equivalent to Rp 68.7 trillion if exchanged into Rupiah per year. This study aims to determine the effect of disclosure of Corporate Social Responsibility (CSR) and earnings management on tax avoidance, with financial performance as an intervening variable. This research includes quantitative research with secondary data. The population in this study are companies registered at Jakarta Islamic Index 70, and the samples used are manufacturing companies registered at Jakarta Islamic Index 2018–2022. The method used is Path Analysis by using the software eviews10. The results of this study show that Corporate Social Responsibility and earnings management have no significant positive effect on tax avoidance. Financial performance has a significant negative effect on tax avoidance. CSR has a significant positive effect on financial performance, and earnings management has a significant negative effect on financial performance. Meanwhile, financial performance cannot mediate CSR and earnings management for tax avoidance. Keywords: : CSR; Earnings Management; Tax Avoidance; Financial Performance
Modeling of the Policy Design to Build Public Confidence Facing Recession Issues Rosana Eri Puspita; Iskandar; Khoirun Nisa Afina
East Java Economic Journal Vol. 8 No. 1 (2024)
Publisher : Kantor Perwakilan Bank Indonesia Provinsi Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53572/ejavec.v8i1.121

Abstract

The condition of global economic uncertainty initiated the news that Indonesia is predicted to have the potential for recession. This study presents a model for designing policies to create public Confidence in East Java in the face of recession. The method used in this study begins with grounded theory and continues with modeling and policy simulation. Grounded theory is carried out with netnographic studies to find concepts and quantitative studies to test these concepts in the people of East Java. The netnography study was conducted by extracting sample data totaling 3,827 netizen comments using Nawala software and processed using NVIVO software. Quantitative studies are carried out by testing data collected with instruments in the form of questionnaires. The sample size amounted to 120, with respondents from East Java. Quantitative data were obtained using SPSS software to see how much influence factors affect public Confidence in East Java. Modeling is done using Powersim software, and policy simulation is done using Promethee software. The results show that low interest rates in optimistic simulations and Business as Usual (BAU) decisions can be made by Bank Indonesia (BI). The latest update in this research is that the modeling is carried out not only based on East Java's macroeconomic conditions but also on grounded theory studies in East Java community studies
Co-Authors Iskandar Istiqomah Nova Lukmana Khoirun Nisa Afina