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All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Business, Accounting and Finance Journal of Bussines Management Basic SINTESA
Yuniawati, Ayi Srie
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Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Journal : SINTESA

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The Influence Of e-Samsat-Based Tax Administration Modernization of Motor Vehicle Tazpayer Compiliance (Empirical Study of Samsat Sumedang Regency) Heldiana, Mela; Yuniawati, Ayi Srie
SINTESA Vol. 15 No. 1 (2024): Sintesa
Publisher : SINTESA

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This study aims to find out how the modernization of e-SAMSAT-based tax administration in Sumedang Regency's SAMSAT, to find out how the compliance of Motor Vehicle Taxpayers in Sumedang Regency's SAMSAT, and to find out how the effect of modernization of e-SAMSAT-based tax administration on Motor Vehicle Taxpayer compliance in SAMSAT Sumedang Regency. The results of the data analysis show that modernization of e-SAMSAT-based tax administration is in the very good category or 84.7% because the implementation of modernization of e-SAMSAT-based tax administration is as expected. The results of data analysis also show that the compliance of Motor Vehicle Taxpayers is in the very good category or 87.8% to find out the amount of contribution made by the modernization of e-SAMSAT-based tax administration to the compliance of Motor Vehicle Taxpayers by 69.5%. Furthermore, the results of hypothesis testing show that ????ℎ???????????????????? is 14.851 and ???????????????????????? is 1.983. Thus the result is ????0 rejected and ????a accepted. Therefore, there is an influence between the modernization of e-SAMSAT-based tax administration and the compliance of Motor Vehicle Taxpayers at the SAMSAT office in Sumedang Regency.
The Influence of Tax Planning on Firm Value in Food and Beverage Subsector Manufacturing Sector Companies Listed on the Indonesia Stock Exchange for the 2018-2022 Period Evelin, Ellena; Yuniawati, Ayi Srie; Krisdina, Tiana Fenny
SINTESA Vol. 15 No. 2 (2024): Sintesa
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This research aims to determine the effect of tax planning on firm value in manufacturing sector companies in the food and beverage subsector on the Indonesia Stock Exchange. This analysis uses tax planning as the independent variable and firm value as the dependent variable. In this research, tax planning is measured by the Effective Tax Rate (ETR) and firm value is measured by the Price Earning Ratio (PER). The method used in this research is a quantitative method using secondary data from 28 companies. The research period was 5 years with sample data used of 140 research samples with a sampling technique using purposive sampling technique. The data analysis method used is simple linear regression analysis using SPSS version 25. The results of this research show that (1) tax planning has a negative and significant effect on company value as measured by Earning Per Share (EPS), (2) tax planning has an effect positive and significant on company value as measured by Earning Per Share (PER) (3) tax planning has no effect on company value as measured by Price Book Value (PBV).
The Effect of Tax Avoidance on Cost of Debt in Mining Companies Listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 Period Febrianti, Anggi; Yuniawati, Ayi Srie; Ratnasari, Shofia Annisa
SINTESA Vol. 16 No. 1 (2025): Sintesa
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Tax avoidance is an activity that minimizes tax funds incurred by a company. This activity is legally effective, but goes against the government's efforts to increase state tax revenues. One of the tax avoidance practices that businesses can do is to implement external funds through debt costs. Debt costs are the rate of return arising from the company's debt transactions to external parties. This study attempts to determine the relationship between tax avoidance and debt costs in mining companies in 2021-2024. The data from this study use secondary data obtained from the Indonesia Stock Exchange for the period 2021–2024. The total sample used in this study was 84 samples. Sampling using purposive sampling technique. Data analysis using simple linear regression analysis using the SPSS 25 program. The results of the study indicate that the Tax avoidance variable has no effect on debt costs.
The Influence of Information Technology and Monitoring Systems on the Quality of Financial Reports at Bapenda Sumedang Regency Yuniawati, Ayi Srie; Nurachman, Maman; Fadila, Syarah Nur
SINTESA Vol. 16 No. 1 (2025): Sintesa
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The term "quality of financial reports" describes a well-organized document that provides information that is simple to understand and can be used as a foundation for future decision-making. It shows the financial condition, transactional activities, and financial performance of local governments. Reliability, understandability, comparability, and relevance are all requirements for a high-quality financial report. The purpose of this study is to investigate how Bapenda's financial reports are affected by regional financial supervision and information technology. 62 respondents were given questionnaires as part of the study, which was carried out at the Sumedang Regency's Regional Revenue Agency (Bapenda). In this study, a quantitative methodology was used. SPSS version 27 was used to process the data, which included descriptive statistical analysis, tests for validity and reliability, and traditional assumption testing, such as tests for heteroscedasticity, multicollinearity, and normality. Multiple linear regression analysis, t-tests, F-tests, and coefficient of determination tests were used to test the hypotheses. Information technology and financial oversight both have a favorable impact on the quality of financial reporting, according to the results of the partial test (t-test). Furthermore, the simultaneous test (F-test) showed that both factors work together to improve the caliber of financial reporting. These results imply that raising the caliber of local government financial reports is facilitated by advancements in financial supervision and information technology.
Co-Authors Alfirdaus, Muhammad Recky Azhari, Ceriska Evelin, Ellena Fadila, Sarah Nur Fadila, Syarah Nur Fanji Farman Febrianti, Anggi Ginanjar, Yayat Heldiana, Mela Kartika, Tita Krisdina, Tiana Fenny Nurachman, Maman Oktapiani, Dila Ratnasari, Shofia Annisa Sutisna, Nana Utami, Anita Dwi