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All Journal Jurnal Manajemen Dayasaing Journal of Economic, Bussines and Accounting (COSTING) Didaktika: Jurnal Kependidikan Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) ALMUJTAMAE: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Journal of Comprehensive Science Jurnal Ilmu Manajemen & Ekonomika Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Keuangan dan Perbankan Journal Research of Social Science, Economics, and Management JURNAL EKONOMI BISNIS DAN MANAJEMEN Jurnal Ekonomi Bisnis dan Manajemen Pasundan Community Service Development Journal of Accounting, Management and Islamic Economics
Putri, Vidiyanna Rizal
STIE Indonesia Banking School
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Social Sciences Other

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Kinerja Keuangan, Inventory Intensity dan Sales Growth Mempengaruhi Penghindaran Pajak pada Perusahaan Ritel Go Public Periode 2014-2018 Safira Kirana Riawan; Vidiyanna Rizal Putri
Jurnal Keuangan dan Perbankan Vol 18, No 2 (2022): Jurnal Keuangan Dan Perbankan, Volume 18 No. 2, Juni 2022
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.332 KB) | DOI: 10.35384/jkp.v18i2.335

Abstract

Penghindaran pajak adalah tindakan penghematan pajak yang masih diizinkan dalam hukum pajak. Kinerja Keuangan (ROA), Inventory intensity (INV), dan Sales growth digunakan sebagai variabel independen yang akan diperkirakan berdampak pada penghindaran pajak sebagai variabel dependen yang di proksikan dengan GAAP Effective Tax Rate (ETR). Penelitian ini dilakukan pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada peropde tahun 2014-2018. Data yang diperoleh dengan mengakses website Bursa Efek Indonesia. Sampel dalam penelitian ini menggunakan metode non probability sampling dengan teknik purposive sampling untuk mendapatkan ukuran sampel dari 22 perusahaan dan jumlah observasi adalah 88 kali. Data dalam penelitian ini dianalisis dengan teknik analisis linier berganda. Hasil penelitian ini menunjukkan bahwa kinerja keuangan, inventory intensity dan sales growth berpengaruh negatif dan signifikan pada penghindaran pajak.
HUBUNGAN TRANSFER PRICING DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DIBURSA EFEK INDONESIA PERIODE 2016-2020 Dela Ayu Putranti; Vidiyanna Rizal Putri
Journal of Accounting, Management and Islamic Economics Vol. 1 No. 2 (2023): Journal of Accounting, Management, And Islamic Economics, Volume 01, No. 02, De
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v1i2.460

Abstract

The purpose of this research is to analyze the relation of Transfer pricing, financial distress on Tax avoidance and audit quality as moderating variable. This study uses data from 40 banking companies listed on the Indonesia Stock Exchange in the period of 2016-2020. This research method uses secondary data with a sampling method in te form of purposive sampling. The hypotheses in this study were tested with descriptive statistics and multiple regression methods. The results of this study indicate that Transfer pricing have a positif and signifikan. Financial distress have a positive and significant effect. Audit quality have a positive and significant effect on Tax avoidance. Audit quality is able to weaken the result of Transfer pricing and financial distress on Tax avoidance.
OPERATING CAPACITY, PROFITABILITY, SALES GROWTH MEMENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR RITEL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021:SEBELUM DAN SEMASA PANDEMI COVID-19 Azhar Shafa Putri Nabila; Vidiyanna Rizal Putri
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 1 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 01, Ju
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v2i1.547

Abstract

This study examines the effect of Operating Capacity, Profitability, Sales Growth on Financial Distress. This study compared two periods, namely the period before Covid-19 (2017-2019) and the period during Covid-19 (2019-2021). This study uses data from 21 retail sector companies listed on the Indonesia Stock Exchange. The sampling technique in this study used a purposive sampling technique with predetermined criteria. The research method used in this research is a multiple linear regression analysis technique using E-views 9 software. The results of this study indicate that Operating Capacity has no effect on Financial Distress in the period before Covid-19 (2017-2019) and during Covid-19 (2019-2021). Sales Growth had no effect on Financial Distress in the pre-Covid-19 period (2017-2019), but Sales Growth had a positive effect on Financial Distress during the Covid-19 period (2019-2021). Profitability has a negative effect on Financial Distress in the period before Covid-19 (2017-2019) and during Covid-19 (2019-2021).
Tax Management pada industri keuangan: Mengeksplorasi Faktor Tata Kelola: Bahasa Putri, Vidiyanna Rizal; Minerva Ellabita Tamara; Nelmida; Mohamad Ravi Aditama Putra
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.6201

Abstract

Penghindaran pajak dinilai merupakan tindakan yang sangat merugikan negara karena hampir 85% penerimaan negara berasal dari penerimaan pajak. Penelitian ini penting untuk mengetahui pengaruh insentif eksekutif, kepemilikan asing dan Corporate Social Responsibility terhadap penghindaran pajak dengan interaksi kualitas audit pada bank dan lembaga keuangan non-bank pada tahun 2016 hingga 2021. Industri keuangan diasumsikan memiliki peraturan yang ketat, namun dengan memanfaatkan celah tersebut aturan perpajakan yang berada di grey area untuk melakukan strategi perpajakan guna mengurangi beban pajak. Temuan penelitian ini menunjukkan bahwa insentif eksekutif berpengaruh positif signifikan terhadap praktik penghindaran pajak. Lebih lanjut, hasil penelitian juga mengungkapkan bahwa interaksi antara kualitas audit dan insentif eksekutif berpengaruh positif dan signifikan terhadap penghindaran pajak sedangkan CSR terbukti berpengaruh negatif terhadap penghindaran pajak sedangkan moderasi insentif eksekutif dengan kualitas audit memperlemah pengaruh nya terhadap penghindaran pajak dan moderasi CSR dengan kualitas audit malah memperkuat pengearuh nya dengan penghindaran pajak. Penelitian ini memberikan wawasan penting tentang bagaimana faktor tata kelola dan kualitas audit berinteraksi dalam konteks penghindaran pajak baik di bank maupun lembaga keuangan non-bank. Implikasi ini dapat memandu pembuat kebijakan dan praktisi untuk memahami dinamika keputusan manajemen terkait perpajakan dalam lingkungan yang terus berubah.
Pengaruh Insentif Manajemen, Koneksi Politik, Struktur Modal dan Kualitas Audit Sebagai Variabel Pemoderasi terhadap Agresivitas Pajak pada Perusahaan Bank Swasta Nasional Putri, Diefa Nadya; Putri, Vidiyanna Rizal
Jurnal Keuangan dan Perbankan Vol. 15 No. 2 (2019): Jurnal Keuangan Dan Perbankan, Volume 15 No. 2, Juni 2019
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.188 KB) | DOI: 10.35384/jkp.v15i2.304

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh variabel insentif manajemen, koneksi politik dan struktur modal terhadap agresivitas pajak, kualitas audit dalam memperkuat pengaruh positif insentif manajemen dan struktur modal terhadap agresivitas pajak dan memperlemah pengaruh negatif koneksi politik terhadap agresivitas pajak. Pemilihan sampel menggunakan metode purposive sampling dan sampel dari penelitian ini adalah sebanyak 20 perbankan swasta nasional yang terdaftar di Bursa Efek Indonesia (BEI). Data diperoleh dari data sekunder laporan tahunan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2016. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hipotesis dalam penelitian ini didasarkan pada penelitian terdahulu dan berbagai teori pendukung lainnya. Hasil penelitian ini menunjukkan bahwa koneksi politik berpengaruh negatif signifikan terhadap agresivitas pajak. Insentif manajemen dan struktur modal tidak memiliki pengaruh terhadap agresivitas pajak. Kualitas audit dapat memperkuat pengaruh negatif insentif manajemen terhadap agresivitas pajak.
Vietnam Entrepreneurship Digital Transformation: a Lesson Learn from MSMEs in Hanoi and Ho Chi Minh City Haque, Marissa Grace; Rimadias, Santi; Nelmida, Nelmida; Andriani, Meta; Putri, Vidiyanna Rizal; Sparta, Sparta; Zulfison, Zulfison; Haryanti, Enny
Pasundan Community Service Development Vol. 2 No. 1 (2024): Pasundan Community Service Development
Publisher : Doctoral Program of Social Science, Pasundan University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/pascomsidev.v2i1.125

Abstract

Increasing people's welfare and leaps at all levels of national progress are important goals in developing MSMEs in Hanoi and Ho Chi Minh City, Vietnam. Through comprehensive training programs carried out by the country, Vietnam's MSMEs are developing rapidly. With an understanding of digital technology and effective-efficient business practices. In the operational realm, product and service quality, expanding market reach through online platforms. The adoption of digital technology and entrepreneurship training also opens up new opportunities for Vietnamese MSMEs to collaborate with other business actors, both at home and abroad, through G to G to B to B. Thus, MSMEs in the two cities in Vietnam become more competitive, and contribute to increasingly sustainable inclusive economic growth. This research tries to explore the relationship between the adoption of digital technology and entrepreneurship training with the financial literacy and business management abilities of MSMEs from Vietnam, as well as their impact on the welfare of the people in these two cities, for adoption by Indonesia.
Tangkal Korupsi: Membangun Budaya Integritas Untuk Masa Depan yang Bersih Rimadias, Santi; Putri, Vidiyanna Rizal; Kamila, Nadya; Putri Destania, Karina; Ardianto, Ferenisyah; Sari, Lavenia Permata; Parlindungan, Rudi Samuel
ALMUJTAMAE: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2024): Agustus
Publisher : Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/almujtamae.v4i2.13790

Abstract

Korupsi di Indonesia merugikan negara dan masyarakat. Indeks Persepsi Korupsi (IPK) stagnan, menunjukkan perlunya pendidikan antikorupsi dan budaya integritas. Edukasi antikorupsi di SMAN 60 Jakarta bertujuan menanamkan nilai kejujuran dan akuntabilitas pada siswa untuk masa depan Indonesia yang lebih bersih. Melalui berbagai kegiatan edukasi, diskusi dan kampanye, diharapkan dapat memahami dan memperdalam nilai-nilai anti korupsi serta berhasil membangun Indonesia yang lebih bersih dan bebas korupsi di masa depan. Metode ceramah dan diskusi  digunakan untuk menyampaikan materi anti korupsi. Hasil edukasi pada siswa menunjukkan pemahaman yang lebih baik tentang pentingnya memerangi korupsi dari level individu hingga masyarakat luas. Keberhasilan ini terlihat dari tingginya tingkat partisipasi dan hasil post-test yang menunjukkan pemahaman yang hampir sempurna dari siswa/i. Program sosialisasi anti korupsi yang dilakukan oleh Tim STIE Indonesia Banking School di SMAN 60 Jakarta berhasil mencapai tujuannya.
PENGARUH THIN CAPITALIZATION, R&D EXPENDITURE, TRANSFER PRICING, TERHADAP TAX AVOIDANCE, PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Haitsamathif, Feubravally; Putri, Vidiyanna Rizal
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 2 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 02, De
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of thin capitalization, r&d expenditure, transfer pricing on tax avoidance in mining companies listed on the Indonesian Stock Exchange (IDX). In this study, using control variables, namely profitability and firm size (Size). The sample in this study are mining companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. This study uses a sampling method in the form of purposive sampling using secondary data from financial statements and there are 22 banking companies listed on the Indonesia Stock Exchange (IDX) used in this study.
COMPARISON OF BANK PERFORMANCE ON THE BANK OWNERSHIP OF KOREAN BANK Milach, Azki Zainal; Pracoyo, Antyo; Simatupang, Batara Maju; Putri, Vidiyanna Rizal
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12929

Abstract

This research aims to analyze the financial performance of banks based on Korean bank ownership from the second quarter of 2019 to the third quarter of 2023. This study employs a descriptive research type with a quantitative approach. Findings on the liquidity ratio show that the average Loan to Deposit Ratio (LDR) exceeds 92%, which is above the standard set by Bank Indonesia. For the profitability ratio, the average Return on Assets (ROA) ratio of most banks falls below 1.5%, below the benchmark established by Bank Indonesia. In the Capital Adequacy Ratio (CAR) analysis, the CAR exceeds 10%, which is above the standard set by the Financial Services Authority (OJK). In the solvency ratio analysis, the average Debt to Equity Ratio (DER) of most banks is below 4.22 times, which is under the benchmark published by the Indonesia Stock Exchange (IDX) as of June 2024.
EXPLORING TAX AVOIDANCE MECHANISMS : FINANCIAL FACTORS AND FIRM VALUE IN INDONESIA'S FINANCIAL SECTOR Putri, Vidiyanna Rizal; Zakaria, Nor Balkish; Nelmida; Tidespania Tubarat, Chara Pratami; Mohamed Izwan, Iylia Dayana
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 1 (2025): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i1.22301

Abstract

The relationship between financial factors and tax avoidance has become an increasingly important topic in corporate finance and taxation. This study examines the impact of financial derivatives, debt shifting, and transfer pricing on tax avoidance, with firm value as a moderating variable. The research focuses on conventional banks and non-bank financial institutions listed on the Indonesia Stock Exchange from 2019 to 2023. Using a purposive sampling method, 69 companies were selected, excluding Islamic banks, regional development banks, and Islamic financial institutions. The sample includes only firms that did not experience losses during the research period, as tax obligations do not apply to loss-making businesses.Employing EViews 9 for data analysis, the findings indicate that debt shifting negatively affects tax avoidance, while financial derivatives show no significant effect. In contrast, transfer pricing positively influences tax avoidance. However, firm value does not significantly moderate the relationships between tax avoidance and debt shifting or financial derivatives. Firm value, however, does moderate the relationship between transfer pricing and tax avoidance. Among the control variables, debt shifting negatively affects tax avoidance, maturity positively influences tax avoidance, and company growth has no significant effect. These findings provide insights into the financial strategies affecting tax avoidance in Indonesia’s financial sector, contributing to the broader discussion on corporate tax planning and regulatory implications.
Co-Authors Andriani, Meta Ardianto, Ferenisyah Arinie Rachmawati Azhar Shafa Putri Nabila Bella Irwasyah Putra Dela Ayu Putranti Denok Sunarsi Firda Nururrahma Firda Nururrahma Habibi Mustofa Haitsamathif, Feubravally Haryanti, Enny Indra Satria Utama Javine Hagin Maengga Kamila, Nadya Karambut, Fermico Komara, Edi Liana Mangifera Lingga, Herlita Sanawati Lulu Fitriana Marissa Grace Haque Marissa Grace Haque, Marissa Grace Marito, Sarah Milach, Azki Zainal Minerva Ellabita Tamara Mohamad Ravi Aditama Putra Mohamed Izwan, Iylia Dayana Muftikasari Ayu Raras Asih Muhammad Cahya Kurniawan Muhammad Fikri Azmi Muhammad Irfan Fadhilah Daulay Nelmida Nelmida Nelmida Nelmida, Nelmida Parlindungan, Rudi Samuel Perdana, Huda Pracoyo, Antyo Putra, Bella Irwasyah Putri Destania, Karina Putri, Diefa Nadya Rr Vemmi Kesuma Dewi Safira Kirana Riawan Sahal, Muhammad Fitra Faizin Santi Rimadias Sari, Lavenia Permata Sary Sary Simatupang, Batara Maju Sparta, Sparta Tiara Safina Rifkasari Tidespania Tubarat, Chara Pratami Yunda Satria Putrandally Zakaria, Nor Balkish ZULFISON, ZULFISON