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<![CDATA[PENGARUH RELATED PARTY TRANSACTION, INVENTORY INTESITY DAN KEPEMILIKAN MAYORITAS TERHADAP AGRESIVITAS PAJAK ]]>
<![CDATA[Neneng Sri Suprihatin]]>
<![CDATA[ JURNAL AKUNTANSI Volume 16, Nomor 2, November 2021 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi ]]>
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<![CDATA[Tujuan Penelitian ini untuk membuktikan pengaruh langsung dan pengaruh tidak langsung dari Related Party Transaction, Inventory Intensity, dan Kepemilikan Mayoritas terhadap Agresivitas Pajak melalui Manajemen Laba pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia Periode 2013-2018. Jenis penelitian ini adalah penelitian kuantitatif dan jenis data yang digunakan adalah data sekunder pada laporan keuangan atau laporan tahunan yang dipublikasikan oleh perusahaan di Bursa Efek Indonesia. Metode pengumpulan data yang digunakan adalah metode purposive sampling dan kriteria perusahaan terpilih menjadi 8 sampel yang berarti ada 48 data yang dapat dianalisis. Data dianalisis dengan SPSS versi 25, analisis data yang digunakan regresi berganda untuk melihat pengaruh langsung dan uji sobel untuk melihat ada tidaknya hubungan tidak langsung melalui manajemen laba. Dari hasil penelitian ini hanya tiga hipotesis yang diterima sementara tujuh lainnya ditolak. Related Party Transaction, Inventory Intensity, dan Kepemilikan Mayoritas tidak berpengaruh terhadap Manajemen Laba; Related Party Transaction, Inventory Intensity dan Kepemilikan Mayoritas berpengaruh terhadap Agresivitas Pajak; Manajemen Laba tidak berpengaruh terhadap Agresivitas Pajak. Dan tidak ada pengaruh Related Party Transaction, Inventory Intensity dan Kepemilikan Mayoritas terhadap Agresivitas Pajak melalui Manajemen Laba dan Manajemen Laba ditolak sebagai variabel intervening.]]>
<![CDATA[Pengaruh Aktiva Pajak Tangguhan Dan Beban Pajak Tangguhan Terhadap Earnings Response Coefficient ]]>
<![CDATA[Abdul Malik]]>;
<![CDATA[Anita Asnawati]]>;
<![CDATA[Neneng Sri Suprihatin]]>
<![CDATA[ "LAWSUIT" Jurnal Perpajakan Vol. 2 No. 1 (2023) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/lawsuit.v2i1.6444
<![CDATA[The purpose of this study is determine the influence of deferred tax assets and deferred tax expense on earnings response coefficient in partially. The study method used in this study was associative descriptive method. This type of study was a type of causality research. The population in this study were property and real estate manufacturing companies listed on the Indonesian Stock Exchange (IDX) for the 2016-2020 period. The sample was selected by purposive sampling method. The number of samples in this study were 7 companies for 5 year, so the selected sample was 35 samples. By testing classical assumptions, and testing hypotheses and statistical analysis, namely multiple linier regression analysis. Based on the results of the study, it can be concluded that: 1) Deferred tax assets have no effect on earnings response coefficient, 2) Deferred tax expense have no effect on earnings response coefficient.]]>
<![CDATA[Pengaruh Likuiditas Solvabilitas Dan Profitabilitas Terhadap Kinerja Keuangan ]]>
<![CDATA[Lulu Nailufaroh]]>;
<![CDATA[Neneng Sri Suprihatin]]>;
<![CDATA[Putri Fauziah Zahra]]>
<![CDATA[ Jurnal Akuntansi Manajemen (JAKMEN) Vol. 2 No. 2 (2023) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jakmen.v2i2.7516
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, solvabilitas dan profitabilitas terhadap kinerja keuangan perusahaan yang terdaftar oada indeks LQ 45 di BEI. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kiantitatif. Teknik pengumpulan data yang dilakukan melalui data sekunder. Teknik pengambilan sampel dilakukan dengan menggunakan metode purposive sampling sebanyak 27 perusahaan. Analisis data menggunakan metode regresi linear berganda dengan alat bantu statistic SPSS 26. Berdasarkan hasil penelitian dapat disimpulkan bahwa likuiditas, solvabilitas dan profitabilitas tidak memiliki pengaruh terhadap kinerja keuangan. Kata Kunci : Likuiditas, Solvabilitas, Profitabilitas, dan Kinerja Keuangan]]>
<![CDATA[Assistance with MSME Financial Reporting at The Mushroom Farmers Group Preserve Batok Village Bali - Banten Province ]]>
<![CDATA[Neneng Sri Suprihatin]]>;
<![CDATA[Lulu Nailufaroh]]>
<![CDATA[ MOVE: Journal of Community Service and Engagement Vol. 3 No. 2 (2023): November 2023 ]]>
Publisher : <![CDATA[EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/move.v3i2.264
<![CDATA[One of the problems faced by partners are low mushroom production capacity, using conventional marketing methods for sales, not keeping proper financial records so that partners do not know the actual profit. The solutions offered to partners are as follows: a) increasing mushroom production capacity by providing appropriate technological tools and facilities, such as backlog press machines and autoclaves; b) providing training on recording financial transactions using the web use an application for recording financial information for micro and small businesses (SI APIK) application issued by Bank Indonesia, which will assist partners in recording their financial transactions and enable them to Empower sustainable farmer group partners to become independent communities is the outcome goal of this service. After empowering the external partners, the results are as follows: a) Increased mushroom production capacity and b) improved partner financial recording. Increasing partners' ability to manage finances is proof of success.]]>
<![CDATA[Pengaruh Pajak, Debt Covenant dan Tunneling Incentive terhadap Keputusan perusahaan melakukan Transfer Pricing ]]>
<![CDATA[Nurul Alawiyah]]>;
<![CDATA[Nana Umdiana]]>;
<![CDATA[Neneng Sri Suprihatin]]>
<![CDATA[ "LAWSUIT" Jurnal Perpajakan Vol. 3 No. 1 (2024) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/lawsuit.v3i1.1187
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh pajak, debt covenant dan tunneling incentive terhadap keputusan transfer pricing (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2012-2017) yang berjumlah 9 perusahaan dengan menggunakan purposive sampling. Teknik analisis yang digunakan pada penelitian ini adalah dengan menggunakan regresi logistik. Data pada penelitian ini diolah dengan menggunakan program SPSS versi 23. Hasil dari penelitian ini menunjukkan bahwa: pajak tidak berpengaruh terhadap keputusan perusahaan untuk melakukan transfer pricing. Sedangkan debt covenant dan tunneling incentive, berpengaruh terhadap keputusan perusahaan untuk melakukan transfer pricing. Kata Kunci: Transfer Pricing, Pajak, Debt Covenant, Tunneling Incentives]]>
<![CDATA[Pengungakapan CSR: Faktor Keuangan dan Non Keuangan ]]>
<![CDATA[Kodriyah, Kodriyah]]>;
<![CDATA[Suprihatin, Neneng Sri]]>
<![CDATA[ Akuisisi : Jurnal Akuntansi Vol 18, No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v18i2.996
<![CDATA[This study aims to empirically examine financial and non-financial factor than can affect to Corporate Social Responsibility Disclosure The population in this study is basic and Chemical Sub Sector Manufacturing Companies listed on the Indonesian Stock Exchange for the 2016-2020 period with a sample obtained based on predetermined criteria as many as 24 companies with 105 observation data. The method used is causality design with multiple regression analysis and processed with the help of SPSS. The test results prove that company size and ownership structure have a significant influence on the Corporate Social Responsibility Disclosure, while company growth and company age do not have a significant influence on the Corporate Social Responsibility Disclosure]]>
<![CDATA[The Impact of Leverage, Managerial Ownership, and Capital Intensity on Tax Avoidance ]]>
<![CDATA[Nailufaroh, Lulu]]>;
<![CDATA[Suprihatin, Neneng Sri]]>;
<![CDATA[Mahardini, Nikke Yusnita]]>
<![CDATA[ Jurnal Keuangan dan Perbankan (KEBAN) Vol. 1 No. 2 (2022): Januari-Juni ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jkk.v1i2.4490
<![CDATA[The purpose of this study is to examine the effect of Leverage, managerialownership and capital intensity on tax avoidance in real estate companies listedon the Indonesia Stock Exchange for in 2017-2019. Determination of samplesusing purposive sampling method and obtaining 23 companies with certaincriteria. The analysis technique used in this study is multiple linear regression.The results showed that the leverage and capital intensity have no significanteffect on tax avoidance. While management ownership has a significant effect ontax avoidance]]>
<![CDATA[Determinan Corporate Social Responsibility (CSR) dalam Laporan Tahunan Perusahaan ]]>
<![CDATA[Neneng Sri Suprihatin]]>;
<![CDATA[Kodriyah Kodriyah]]>;
<![CDATA[Dyah Ayu Pradaningrum]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i2.5875
<![CDATA[issues, especially large companies in Indonesia, show that they tend to be an important spotlight regarding their environmental activities, both those related to the environment, society, and the welfare of the company's employees themselves. As a result, many companies that deal directly or indirectly with the community must pay attention to their environmental problems to satisfy stakeholder interests. And some of these issues we can conclude that Corporate Social Responsibility is indispensable in the industrial world inorder to be responsible for the activities carried out by a company towards the environment and stakeholders. The purpose of this study was to examine the Determinants of Corporate Social Responsibility (CSR) Disclosure in the Company's Annual Report (Empirical Study of Basic and Chemical Manufacturing Companies in the IDX 2016-2020). The sampling method used is purposive sampling with a total of 24 companies as samples. The data analysis method used is multiple linear regression analysis and processed using SPSS 25. The test results show that: (1) company age has no significant effect on disclosure of social responsibility, and (2) ownership proportion structure has a negative and significant effect on disclosure of responsibility. social responsibility, (3) the age of the company has no significant effect on the disclosure of social responsibility, (4) media exposure has a significant effect on the disclosure of social responsibility, and (5) audit quality has no significant effect on the disclosure of social responsibility.]]>
<![CDATA[TINDAKAN PENGGELAPAN PAJAK TERHADAP MONEY ETHICS DAN TEKNOLOGI INFORMASI YANG DIMODERAI RELIGIUSITAS ]]>
<![CDATA[Suprihatin, Neneng Sri]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 7, No 1 (2022): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
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DOI: 10.32502/jab.v7i1.4565
<![CDATA[This study aims to empirically examine the effect of money ethics and tax information technology on tax evasion moderated by religiosity. This researcher uses associative research methods while the type of research used is quantitative research. The population in this study are individual and corporate taxpayers in Serang City (UMKM). The sample in this study was determined by the Probability Sampling method with Determination of the number of samples using the Slovin Formula and the data were collected through questionnaires with a total of 275 respondents, and the questionnaire could only be processed with 163 respondents, the rest were filled in or not returned. The data analysis method uses SPSS.The results of this study indicate that 1) Money ethics influences tax evasion. 2) Tax information technology has no effect on tax evasion. 3) Religiosity influences towards tax evasion. Whereas 4) The variable of religiosity is proven unable to moderate the relationship of money ethics to tax evasion. And 5) The variable of religiosity is proven to be able to moderate the relationship of taxation information technology to tax evasion]]>
<![CDATA[PENGARUH DEBT TO EQUITY RATIO TERHADAP PRICE TO BOOK VALUE DIMEDIASI OLEH RETURN ON EQUITY ]]>
<![CDATA[Erlina Sari Pohan]]>;
<![CDATA[Neneng Sri Suprihatin]]>;
<![CDATA[Tri Wahyudi]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 8 No 2 (2023): Oktober ]]>
Publisher : <![CDATA[Jurusan Akuntansi FEB UHO ]]>
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DOI: 10.33772/jak.v8i2.44
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh Debt to Equity Ratio terhadap Price To Book Value dimediasi oleh Return On Equity. Jenis penelitian ini merupakan penelitian deskriptif dan asosiatif. Populasi penelitian yaitu perusahaan sektor industri barang konsumsi tahun 2015-2018 sebanyak 45 perusahaan dengan menggunakan metode purposive sampling sehingga sampel yang digunakan sebanyak 27 perusahaan. Analisis data menggunakanan alisis jalur (path analysis), mendeteksi pengaruh mediasi dan uji parsial dengan menggunakan program SPSS (Statistic Product and Service Solution) 25.0 for windows. Hasil penelitian secara parsial menunjukkan bahwa Debt to Equity Ratio berpengaruh negatif dan tidak signifikan terhadap Price To Book Value, Debt to Equity Ratio berpengaruh positif dan tidak signifikan terhadap Return On Equity, Return On Equity berpengaruh positif dan signifikan terhadap Price To Book Value. Dari hasil pengujian path analysis dan uji sobel menunjukkan bahwa Return On Equity sebagai variabel intervening mampu memediasi pengaruh Debt to Equity Ratio terhadap Price To Book Value namun pengaruhnya tidak signifikan.]]>
