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All Journal JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi Keuangan dan Bisnis JAKPI
Dewi, Indira Shinta
Unknown Affiliation
Economics, Econometrics & Finance Environmental Science Social Sciences

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Karakteristik Perusahaan Terhadap Penghindaran Pajak Perusahaan Manufaktur Christina, Christina; Dewi, Indira Shinta; Tresnawaty, Nia
Jurnal Akuntansi Keuangan dan Bisnis Vol 17 No 1 (2024): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v17i1.6294

Abstract

Tujuan penelitian adalah menguji pengaruh karakteristik Perusahaan yang meliputi return on asset, leverage, asset tetap, dan pertumbuhan penjualan terhadap penghindaran pajak perusahaan manufaktur pada BEI Periode 2020-2022. Data yang diperoleh pada penelitian ini dikumpulkan dengan teknik purposive sampling method yang berhasil memperoleh 288 perusahaan. Analisis data dengan analisis regresi linier berganda menggunakan SPSS. Hasil penelitian ini yaitu karakteristik Perusahaan yang meliputi return on asset, leverage, asset tetap, dan pertumbuhan penjualan berpengaruh baik secara parsial maupun simultan.
DETERMINAN MINAT BERPROFESI DALAM BIDANG PERPAJAKAN Dewi, Indira Shinta; Christina, Christina; Tresnawaty, Nia
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.4686

Abstract

This research aims to identify and empirically test the factors that influence the interest of students who participate as tax opponents in government programs at the Tax Service Office to pursue a career in the field of taxation, by considering the variables of attitude, subjective norms and knowledge. This research uses a quantitative approach, with data collected through questionnaires distributed to 220 respondents. The purposive sampling method and Likert scale were used to analyze the data.  Tax volunteer participants from 2021 to 2024 who are students from universities collaborating with the South Jakarta II DJP Regional Office are the population in this research. Research using SPSS software partially shows that attitudes and knowledge of taxation influence tax volunteers' interest in working in the taxation field, while subjective norms do not influence tax volunteers' interest in taxation.  
Investigasi Karakteristik Personal Auditor dalam Pendeteksian Kecurangan dengan Moderasi Tekanan Waktu Christina, Christina; Dewi, Indira Shinta; Khoirunnisa, Vini
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 2 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i2.y2025.p222-239

Abstract

This study intends to examine the effect of auditors' personal characteristics on fraud detection with time pressure as a moderator. Primary data obtained by a questionnaire is known as research data. Purposive sampling was utilized to collect the sample, with 100 respondents drawn from 25 KAPs in the South Jakarta region. Multiple linear regression analysis using SPSS version 26 is the data analysis technique employed. The study's findings show that while skill has little bearing on fraud detection, the personal traits of auditors such as audit experience and professional skepticism. However, the association between audit experience, skill, and professional skepticism toward fraud detection might be moderated by time constraints
Co-Authors Christina Christina Christina Christina Khoirunnisa, Vini Nia Tresnawaty