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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Educoretax Akuntansiku
Febriana, Hanin
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Government Governance Moderate Foreign Direct Investment and Debt Stock on Tax Revenue Febriana, Hanin; Wijaya, Suparna; Arieftiara, Dianwicaksih
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 3 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i3.3097

Abstract

Purpose: This study aims to determine the effect of foreign direct investment (FDI) and debt stock on tax revenue, which is moderated by government governance variables. Methodology/approach: This research is quantitative research that uses a purposive sampling method to take samples. The samples taken were all from the population in South Asia, namely India, Sri Lanka, Nepal, Afghanistan, Maldives, Bangladesh, Bhutan, and Pakistan, resulting in 76 observations. The data analyzed were in the form of panel data in the form of secondary data obtained from the World Bank database. Panel data have the advantage of allowing a cross-sectional analysis of data on the same units over several time periods. Results: The research results show that variable foreign direct investment has a significant positive influence on tax revenue, while the debt stock variable has a significant negative influence. After adding the government governance moderation variable, the results are found that the foreign direct investment and debt stock variables have a significant positive influence Limitations: The limitation of this research is that it uses a small population of research objects, so that it can be added to the number of countries used as research objects. Contributions: This research will have a good contribution to the development of knowledge in the fields of financial accounting and taxation.
Analysis of Taxation Implementation in Construction Company (Case Study of PT DMK) Satria, Adam Muhamad; Febriana, Hanin; Pradipta, Khairunissa Alika; Putri, Nurhanan Rachmi; Darwawi, Dela Rahmah; Irawan, Ferry
Educoretax Vol 4 No 1 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i1.608

Abstract

Taxes are income that taxpayers must pay to the state. The object of this research is PT DMK, which is engaged in construction services. Income from construction services will be subject to a final tax rate. This research aims to find out the application of taxation at PT DMK and the cases it has experienced. This research uses a qualitative method with primary data from interviews with the company and other supporting data such as the company's financial statements. This company uses tax regulations such as VAT, Income Tax 21, Income Tax 23, and Corporate Income Tax and has understood these tax provisions. Based on the interview results, PT DMK has implemented tax regulations properly in its company and stated that there has never been a problem in implementing corporate tax reporting to the state, such as delays in payment. However, there has been a case related to VAT, and the tax consultant who handled the problem has resolved the problem with the applicable tax provisions.
Kajian literatur pada kinerja perusahaan pasca merger: Strategi motif, struktur pembayaran, dan kesesuaian industri Febriana, Hanin
Akuntansiku Vol 4 No 3 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v4i3.1960

Abstract

Penelitian ini bertujuan untuk menelaah secara sistematis literatur mengenai faktor-faktor yang memengaruhi kinerja perusahaan pasca merger. Kajian ini memfokuskan pada tiga variabel utama, yaitu motif merger, struktur pembayaran, dan kesesuaian industri, serta hubungannya dengan kinerja pasca merger. Metode penelitian menggunakan kajian literatur terhadap 27 artikel jurnal yang dipublikasikan pada periode 2020-2024 dan memenuhi kriteria inklusi yang telah ditetapkan. Analisis dilakukan dengan menkajian temuan empiris dari berbagai konteks negara dan sektor industri. Hasil kajian menunjukkan bahwa motif merger berbasis sinergi merupakan faktor yang paling konsisten berkontribusi terhadap peningkatan kinerja pasca merger. Struktur pembayaran menunjukkan hasil yang lebih bervariasi, di mana pembayaran tunai cenderung memperoleh respon pasar yang lebih kuat, sementara pembayaran saham efektif pada kondisi dan sektor tertentu. Kesesuaian industri terbukti mempercepat integrasi operasional dan meningkatkan stabilitas kinerja, meskipun dampaknya tidak bersifat mutlak. Perbedaan temuan antar studi dipengaruhi oleh konteks negara, kondisi pasar, dan karakteristik industri. Penelitian ini memberikan kontribusi dengan menyusun model konseptual terintegrasi yang mengaitkan motif merger, struktur pembayaran, dan kesesuaian industri terhadap kinerja pasca merger.
Co-Authors Darwawi, Dela Rahmah Dianwicaksih Arieftiara Ferry Irawan Pradipta, Khairunissa Alika Putri, Nurhanan Rachmi Satria, Adam Muhamad