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All Journal Jambura Accounting Review Jurnal Akuntansi dan Governance Jurnal Akuntansi
Chairina, Septi Wulandari
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Economics, Econometrics & Finance Education

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Determinan Agresivitas Pajak Pada Perusahaan Pertambangan Yang Terdaftar Pada Bursa Efek Indonesia Sari, Erika Novita; Chairina, Septi Wulandari
Jurnal Akuntansi dan Governance Vol 4, No 2 (2024): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.4.2.159-178

Abstract

Objectives: This study aims to evaluate the impact of profitability, transfer pricing, and thin capitalization on tax aggressiveness, with company size acting as a moderating variable. Design/method/approach: Employing a quantitative approach, this research utilizes secondary data sources from published financial reports. The population comprises mining companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021, with purposive sampling employed for sample selection. The chosen sample includes 13 companies, totaling 65 data observations. Panel data regression analysis is conducted using the E-views 10 application program for data analysis.Results/findings: The study reveals that profitability and transfer pricing do not exert a significant effect on tax aggressiveness. However, thin capitalization and company size demonstrate a significant impact on tax aggressiveness. Regarding moderation, company size moderates the influence of profitability and thin capitalization on tax aggressiveness, while it does not moderate the impact of transfer pricing on tax aggressiveness. Theoretical contribution This study serves as a valuable reference for understanding the determinants of tax aggressiveness. Practical contribution: The study aims to offer important insights for the government to strengthen tax regulations, minimizing "grey areas" and discouraging companies from engaging in tax aggressive actions.Limitations: This study is constrained by its focus on only 13 qualifying mining companies and a five-year observation period (2017-2021), limiting the generalizability of findings to the entire landscape of tax aggressiveness in the mining sector
AKUNTANSI LINGKUNGAN DAN NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING Chairina, Septi Wulandari; SE MSi, Sulhendri; Suharti, Emi
Jurnal Akuntansi Vol. 24, No. 2, Juli - Desember 2024
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v24i2.3461

Abstract

The trend of sustainability is increasingly drawing attention from the public, investors, and governments. There is an interesting debate regarding the impact of implementing green accounting on firm value. Some argue that green accounting can enhance firm value by attracting investors who are concerned about environmental issues. On the other hand, while environmental costs may reduce profitability in the short term, their impact on firm value could vary. This study aims to estimate and analyze the relationship between Environmental Accounting and Firm Value with Financial Performance as an Intervening Variable in companies that have achieved PROPER ratings in the gold and green categories. The analysis of direct effects was conducted using eviews software, while indirect effects were analyzed using the sobel test. The results of the study show that, directly, environmental costs, environmental performance, and financial performance have a significant partial effect on firm value. Conversely, environmental disclosure does not significantly affect firm value. Regarding the indirect effects, it was found that environmental costs and environmental performance are successfully mediated by financial performance in their impact on firm value, while environmental disclosure is not successfully mediated by financial performance. This research indicates that companies’ efforts to improve environmental performance and allocate environmental costs effectively can enhance firm value, particularly when supported by strong financial performance. Therefore, companies should focus on tangible efforts in environmental management while maintaining financial performance stability to strengthen their value in the eyes of stakeholders, including investors and other relevant parties. Keywords: Environmental Performance, Environmental Disclosure, Environmental Costs, Financial Performance, Company Value
Determinan Kinerja Pelayanan Relawan Pajak Tanjung, Juita; Chairina, Septi Wulandari
Jambura Accounting Review Vol. 6 No. 1 (2025): Jambura Accounting Review - February 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v6i1.152

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan Pengetahuan Perpajakan, Pengoperasiang Sistem E-Filing dan Code of Conduct Terhadap Kinerja Pelayanan Relawan Pajak Dengan DJP Learning Sebagai Variabel Moderasi. Penelitian ini lebih melihat kinerja pelayanan relawan pajak dibandingkan dengan penelitian-penelitian sebelumnya yang lebih kepada kinerja pegawai pajak. Teori atribusi digunakan dalam penelitian ini, menggunakan metode kuantitatif dan teknik survey dengan kuesioner sebagai instrumennya. Respondennya adalah 100 relawan pajak tahun 2024 yang bertugas di beberapa Kantor Pelayanan Pajak (KPP) yang berada pada Kantor Wilayah (Kanwil) Direktorat Jendral Pajak Provinsi Banten yang didapatkan dengan random samplig. Teknik analisis data yang digunakan adalah analisis regresi linier berganda menggunakan aplikasi SPSS Versi 26. Hasil penelitian menunjukkan bahwa Pengetahuan Perpajakan berpengaruh negatif signifikan, pengoperasian Sistem E-Filing tidak berpengaruh, Code of Conduct positif signifikan, dan DJP Learning berpengaruh positif signifikan terhadap Kinerja Pelayanan Relawan Pajak. DJP Learning Memoderasi Pengetahuan Perpajakan namun tidak Memoderasi Pengoperasian Sistem E-Filing Terhadap Kinerja Pelayanan Relawan Pajak. Hasil penelitian ini berimplikasi pada pelayanan pajak yang diberikan oleh relawan pajak, sehingga dapat menjadi masukkan bagi DJP dalam membina relawan-relawan pajak.
Co-Authors Sari, Erika Novita SE MSi, Sulhendri Suharti, Emi Tanjung, Juita