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All Journal Infestasi DeReMa (Development Research of Management) Jurnal Manajemen Petra International journal of Business Studies (IJBS) International Journal of Organizational Behavior and Policy
Adhityawati Kusumawardhani
Petra Christian University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Apakah Corporate Social Responsibility Mempengaruhi Hubungan Penghindaran Pajak Terhadap Nilai Perusahaan [Does Corporate Social Responsibility Affect the Relationship of Tax Avoidance on Corporate Values?] Adhityawati Kusumawardhani; Yenni Mangoting; Retnaningtyas Widuri
DeReMa (Development Research of Management): Jurnal Manajemen Vol 14, No 1 (2019): May
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/derema.v14i1.1096

Abstract

This study aims to test a conceptual framework to predict whether CSR can partially moderate the influence of tax avoidance on the value of the company. The sample in this study is a publicly listed company which published annual sustainability reports for the 2013-2016 period. Data were analyzed using multiple regression through SPSS. The results of this study prove that a high ETR values causes a high firm value. Companies that tend not to avoid tax get a positive response from investors. CSR in this study failed to moderate the effect of tax avoidance on firm value. This study explains that corporate CSR cannot be used for tax avoidance purposes in order to increase company value. This study supports the theory of legitimacy which explains that companies must conduct their business responsiblyBahasa Indonesia Abstrak: Penelitian ini bertujuan menguji kerangka konseptual yang memprediksi apakah CSR dapat memoderasi pengaruh penghindaran pajak terhadap nilai perusahaan. Sampel dalam penelitian ini adalah perusahaan terbuka yang menerbitkan laporan tahunan berkelanjutan periode 2013-2016. Data dianalisis dengan menggunakan regresi berganda melalui SPSS. Hasil penelitian ini membuktikan bahwa nilai ETR yang tinggi menyebabkan nilai perusahaan tinggi. Perusahaan yang cenderung tidak melakukan penghindaran pajak mendapatkan respon positif dari para investor. Pada sisi yang lain, CSR dalam penelitian ini tidak berhasil memoderasi pengaruh penghindaran pajak terhadap nilai perusahaan. Temuan ini menjelaskan bahwa CSR yang dilakukan oleh perusahaan tidak memberikan pengaruh terhadap upaya perusahaan melakukan penghindaran pajak dalam rangka meningkatkan nilai perusahaan. Pada sisi lain, penelitian ini mendukung teori legitimasi yang menjelaskan bahwa perusahaan harus menjalankan bisnisnya dengan bertanggungjawab. 
Tax Overbooking Of Msme Individuals On The Impact Of The Harmonization Of Tax Regulation Socialization Dedy Triyono; Adhityawati Kusumawardhani
International Journal of Organizational Behavior and Policy Vol 1 No 1 (2022): JULY 2022
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (378.596 KB) | DOI: 10.9744/ijobp.1.1.51-56

Abstract

The COVID-19 pandemic situation made the Government enact Law No. 7 of 2021 about Harmonization of Tax Regulations (Law 7/2021) which aimed to improve the budget and increase taxes. The purpose of this study was to identify the tax overbooking practices of Micro, Small and Medium Enterprises (MSME) owned by individuals in light of the Law 7/2021 socialization. The methodology used is qualitative. Respondents are East Java-based individuals who own MSMEs. The imposition of income tax rates in Law 7/2021 is that individual taxpayers and individual taxpayers who owned MSMEs whose income is approximately Rp. 500 million a year, are exempt from paying final income tax of 0.5% in accordance with the rates in government regulation No. 23 of 2018. In reality, individual taxpayers who owned MSMEs and had already paid taxes in accordance with the rates specified in government regulation no. 23 of 2018 in January and February 2022 may make a tax overbook of the tax already paid if the annual turnover exceeds Rp 500 million in the month in which the calculated turnover exceeds Rp 500 million. This is because the Directorate General of Taxes' socialization efforts during the Covid 19 pandemic received little attention from taxpayers who owned MSMEs.
The Impact of E-SPT, E-Filing, E-Billing, and Taxpayer Attitude Toward Tax Compliance on Individual Taxpayers of Micro, Small, and Medium Business in Surabaya Adhityawati Kusumawardhani; Jessica Jennie Laurianto; Evelyn Antonia Santoso
International Journal of Organizational Behavior and Policy Vol 2 No 1 (2023): JANUARY 2023
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (529.361 KB) | DOI: 10.9744/ijobp.2.1.23-34

Abstract

The purpose of this study is to examine the conceptual framework of the influence of e-SPT, e-Filing, e-Billing, and Taxpayer Attitudes towards Tax Compliance on Micro, Small, and Medium Enterprise (MSMEs) Taxpayers in Surabaya. The quantitative research method used is a survey with stratified sampling. The survey was given to 241 private MSME owners in Surabaya, and the data were analyzed with multiple regression in SPSS. This study shows that e-SPT, e-Filing, e-Billing, and Taxpayer Attitudes have a significant effect on Tax Compliance. This investigation may enhance the effectiveness and efficiency of the current electronic method for tax payments. In addition, this study supports the theory of planned behavior, which suggests that when taxpayers believe they are producing positive results, they will behave obediently, and the technology acceptance model, which states that acceptance of an information technology will explain taxpayer attitudes toward accepting information technology (e.g. -SPT, e-Filing and e-Billing).
The Impact of Financial Performance, and Institutional Ownership on Tax Avoidance in the Banking Sector Listed on the Indonesia Stock Exchange Adhityawati Kusumawardhani; Amalia Indah Pratama Mallisa
International Journal of Organizational Behavior and Policy Vol 2 No 2 (2023): JULY 2023
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.2.2.107-116

Abstract

This study aims to determine the effect of financial performance and institutional ownership on tax avoidance in the banking industry listed on the Indonesia Stock Exchange during the 2017-2021 period. In addition, to find out whether these factors influence tax avoidance efforts made by the banking industry. This study uses quantitative research methodology, using secondary data sources derived from the annual financial statements of the Indonesia Stock Exchange and Refinitiv. This study uses the purposive sampling method to select 25 banking sector companies from 125. The results showed that tax avoidance efforts were influenced by return on assets and leverage. Company size and institutional ownership do not affect tax avoidance efforts. The limitation of this study is that the insti­tutional ownership variable is quite challenging to obtain because it is limited to the company’s annual report, so it is hoped that further research can expand the scope of the study used.
College Student’s Financial Well-Being on Java Island: The Role of Financial Literacy, Financial Behavior, and Financial Socialization Nony Kezia Marchyta; Matthew Lay; Adhityawati Kusumawardhani
International Journal of Organizational Behavior and Policy Vol 3 No 1 (2024): JANUARY 2024
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.3.1.27-38

Abstract

After graduating from college, a student's financial situation is critical since it impacts their general level of contentment with life. This study used financial behavior among university students on Java Island to investigate the impact of financial socialization and literacy on financial well-being. This kind of study uses a non-probability sampling method and quantitative methods, involving 134 students in Java Island data processing procedures with Smart PLS. The findings revealed that financial socialization and financial literacy are favorably related to financial well-being. Financial literacy and financial socialization positively affected both financial behavior and financial well-being. Financial conduct acts as a mediating variable between financial well-being, financial literacy, and financial socialization, which both have a favorable impact.
Tax Service Quality and Digital Tax Implementation for MSME Tax Compliance in Surabaya Adhityawati Kusumawardhani; Felix Kristanto Gunawan; Sany Sany; Elisa Tjondro; Tonny Stephanus Eoh
International Journal of Organizational Behavior and Policy Vol 3 No 1 (2024): JANUARY 2024
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.3.1.53-62

Abstract

This study aims to determine the effect of e-Registration, e-Filing, e-Billing, and Tax Service Quality for MSME (Micro, Small, and Medium Enterprises) Tax Compliance in Surabaya. This study uses multiple linear regression model with a total sample of 150 MSMEs in Surabaya. The results obtained are e-Registration, e-Filing, e-Billing, and tax service quality have a positive effect on tax compliance. This is because taxpayers find it easy to report their taxes with the e-system and also feel good service from tax officials. The findings in this study result in tax compliance with the application of e-Registration, e-Filing, e-Billing, and tax service quality due to the fact that taxpayers are more assisted by system changes in tax reporting. Conversely, this study supports attribution theory which explains that taxpayers can be influenced by their social environment in acting and behaving.
Investigating the Impact: Financial Literacy, Socio-Economic Status, and Awareness on Investment Decisions with Moderation Factors Dewi Pertiwi; Adhityawati Kusumawardhani; James Tan Kristiyanto Pratama; Teripena Ika Sampurna Paul
Petra International Journal of Business Studies Vol. 7 No. 1 (2024): JUNE 2024
Publisher : Master of Management, School of Business and Management, Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/petraijbs.7.1.19-27

Abstract

Investment decisions must be made appropriately so that investors are not trapped by investment scams.  But in fact, cases of investment scams are increasingly rampant in Indonesia.  The primary objective of this paper is to highlight the lack of financial literacy as one of the elements that might be responsible for Indonesia's substantial number of investment scam victims. To investigate the association between financial literacy, SES, awareness, and investment decisions, the model put out in this research employs logistic regression analysis. The results show that financial literacy has an impact on investment decisions, while SES has no influence on investment decisions. Awareness of fraudulent investments can moderate the relationship between financial literacy and investment decisions but cannot moderate SES on investment decisions. This study exhorts investors to base their investment choices on their financial literacy rather than on outside influences. Financial literacy training programs should be developed by the government, financial institutions, and educational institutions.
The Effects of Carbon Tax, Fairness, and Government Trust on Public Views of Carbon Tax Adhityawati Kusumawardhani; Vanessa Saptadjaja; Megan Cahyono
InFestasi Vol 20, No 1 (2024): JUNE
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i1.25566

Abstract

The research aim to investigate the impact of fairness, trust, and carbon taxation on public perceptions of carbon tax. The purposive sampling procedure was employed to conduct this quantitative research. Indonesia’s primary contributor to carbon emissions is Java Island, which accounts for approximately 60% of the nation’s total emissions. The survey was administered online to 200 residents of the island. The populix/poplite platform was employed to draw the sample. SPSS was employed to perform multiple regression analysis. The findings of this investigation indicate that the public’s perceptions of Java are substantially influenced by fairness, trust, and carbon taxes. These findings indicate that the public is of the opinion that the carbon tax will be applied equitably and will have a positive impact on the environment. This research bolsters the public of view theory, which is crucial for the government to comprehend the critical factors that influence public acceptance and support for policy measures aimed at achieving sustainable objectives in the context of environmental policy. Additionally, it contributes to a more profound comprehension of the dynamics of public opinion in the context of climate change.
The Role of Real Earnings Management (REM) in The Relationship between Financial Distress and Tax Planning Souisa, Angeline Grece; Tjondro, Elisa; Kusumawardhani, Adhityawati; Sadjiarto, Arja; Eoh, Tonny Stephanus
International Journal of Organizational Behavior and Policy Vol 3 No 2 (2024): JULY 2024
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.3.2.109-122

Abstract

The aim of this study is to test the impact of real earnings management (REM) on the relationship between financial distress and tax planning. To survive and maximise financial potential in the face of financial distress, management tends to use accounting tactics to increase revenue in order to reach the company's target. The study sample comprises manufacturing sector firms listed in the IDX between 2018 and 2022. The total company sample consisted of 124 companies with 542 observations. The study employed robust random effect panel regression techniques. This research reveals that there is a negative link between financial distress and tax planning. This study fails to prove that REM strengthens the relationship between financial distress and tax planning. Furthermore, the study discovered that two groups of firms with high and low REM abnormal cash flows exhibited distinct financial distress behaviours towards tax planning. The practical implications are that increased regulatory attention and decreased financial resources create a lower motivation to evade taxes, as exhibited by the negative correlation between financial distress and tax planning.
Co-Authors Amalia Indah Pratama Mallisa Arja Sadjiarto Dedy Triyono Elisa Tjondro Eoh, Tonny Stephanus Evelyn Antonia Santoso Felix Kristanto Gunawan James Tan Kristiyanto Pratama Jessica Jennie Laurianto Matthew Lay Megan Cahyono Nony Kezia Marchyta Pertiwi, Dewi Retnaningtyas Widuri Sany Sany Souisa, Angeline Grece Teripena Ika Sampurna Paul Tonny Stephanus Eoh Vanessa Saptadjaja Yenni Mangoting