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All Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Baashima: Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen
Hasioan Sianipar, Panata Bangar
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Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Manajemen Perpajakan, Aset Pajak Tangguhan dan Free Cash Flow Terhadap Manajemen Laba Kartika, Dwi; Rely, Gilbert; Prayogo, Bambang; Mulyadi; Hasioan Sianipar, Panata Bangar
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 2 No. 1 (2024): (April)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v2i1.74

Abstract

The research aims to examine the effect of Tax Management, Deferred Tax Assets and Free Cash Flow on Profit Management, the population of issuers in the Food & Beverage sub-sector on the Indonesian Stock Exchange for the 2020-2022 period. The research used quantitative data, multiple linear regression, purposive sampling method, obtained from 30 issuers for 3 years, sample 90 data and hypothesis testing using Eviews version 12, the results conclude that (1) Tax Management has no significant effect on Profit Management, (2) Deferred Tax Assets has a negative and significant effect on Profit Management and (3) Free Cash Flow has a negative and significant effect on Profit Management, (4) Tax Management, Deferred Tax Assets and Free Cash Flow simultaneously have a significant effect on Profit Management.
Pengaruh Audit Tenure, Ukuran Perusahaan dan Komite Audit Terhadap Audit Report Lag: (Studi Pada Perusahaan Property & Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022) Faradilla Kurnia, Rani; Harry Mukti, Aloysius; Hasioan Sianipar, Panata Bangar
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 2 No. 1 (2024): (April)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v2i1.75

Abstract

This study aims to examine The Effect of Audit Tenure, Company size and Audit Committee on Audit Report Lag. The population in this study is all Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2019-2022. The variables used in this study are Audit Report Lag as the dependent variable; Audit Tenure, Company Size, and Audit Committee as an independent variable. The sampling technique used is the purposive sampling method and obtained as many as 89 companies and 225 samples. The analysis methods used are Descriptive Statistical Analysis, Classical Assumption Test, Correlation Test, Multiple Linear Regression Test, and Hypothesis Test. The results showed that the Audit Tenure and Audit Committee did not affect Audit Report Lag. And Company Size harm Audit Report Lag.
Pengaruh Capital Intensity, Likuiditas dan Prinsip Kewajaran & Kelaziman Usaha Terhadap Manajemen Perpajakan: (Studi Pada Emiten Sektor Tambang Bursa Efek Indonesia Periode 2020-2022) Sevtianti, Lola Serly; Rely, Gilbert; Prayogo, Bambang; Mulyadi; Hasioan Sianipar, Panata Bangar
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 2 No. 1 (2024): (April)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v2i1.76

Abstract

The study aims to examine the effect of Capital Intensity, Liquidity and Arm's Length Principle on Tax Management. The population of mining sector issuers on the Indonesia Stock Exchange for the 2020-2022 period. The research used quantitative data, multiple linear regression, sampling techniques namely purposive sampling methods and obtained as many as 10 issuers and 30 data samples. Hypothesis testing with SPSS Statistics 27, the results concluded that (1) Capital Intensity had no affect on Tax Management, (2) Liquidity had no affect on Tax Management, (3) Arm's Length Principle have a significant positive effect on Tax Management, (4) Capital Intensity, Liquidity and Arm's Length Principle simultaneously have a significant effect on Tax Managemen.
Pengaruh Asimetri Informasi, Manajemen Perpajakan dan Beban Pajak Tangguhan Terhadap Manajemen Laba: (Studi Pada Emiten Sektor Perindustrian BEI Periode 2019-2022) Avista Yudha, Suchi; Rely, Gilbert; Prayogo, Bambang; Mulyadi; Hasioan Sianipar, Panata Bangar
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 2 No. 1 (2024): (April)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v2i1.77

Abstract

The study aims to examine the effect of Information Asymmetry, Tax Management, and Deferred Tax Expenses on Earnings Management, the population of industrial sector issuers on the IDX for the period 2020-2022. The research used quantitative data, multiple linear regression, purposive sampling technique, obtained 17 issuers for 4 years, the sample of 68 data, and hypothesis testing using Eviews version 12, the results concluded that (1) Information Asymmetry has a negative and significant effect on Earnings Management, (2) Tax Management has a positive and significant effect on Earnings Management and (3) Deferred Tax Expenses have no significant effect on Earnings Management, (4) Information Asymmetry, Tax Management, and Deferred Tax Expenses simultaneously have a significant effect on Earnings Management.
PENGARUH PENGETAHUAN PAJAK, TARIF PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ( Studi Kasus Pada UMKM Orang Pribadi Di Kelurahan Kranji Kecamatan Bekasi Barat Kota Bekasi) Rahadian, Syuhada Hikmatyar; Mulyadi, Mulyadi; Hasioan Sianipar, Panata Bangar
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 1 (2024): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i1.1118

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan pajak, tarif pajak, dan sanksi pajak terhadap kepatuhan wajib pajak (WP) Orang Pribadi UMKM di Kelurahan Kranji Kecamatan Bekasi Barat Kota Bekasi. Metode penelitian yang digunakan adalah metode kuantitatif dengan teknik analisis regresi linier berganda. Data penelitian diperoleh dari 57 WP Orang Pribadi UMKM yang tersebar di Kelurahan Kranji Kecamatan Bekasi Barat Kota Bekasi melalui kuesioner. Hasil penelitian menunjukkan bahwa pengetahuan pajak dan sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan WP Orang Pribadi UMKM, sedangkan tarif pajak tidak berpengaruh signifikan terhadap kepatuhan WP Orang Pribadi UMKM. Implikasi dari penelitian ini adalah Direktorat Jenderal Pajak (DJP) perlu meningkatkan sosialisasi dan edukasi perpajakan kepada WP Orang Pribadi UMKM, serta memperkuat penegakan sanksi pajak untuk meningkatkan kepatuhan WP Orang Pribadi UMKM.
Co-Authors Avista Yudha, Suchi Bambang Prayogo, Bambang Dwi Kartika Faradilla Kurnia, Rani Harry Mukti, Aloysius MULYADI Mulyadi Mulyadi Rahadian, Syuhada Hikmatyar Rely, Gilbert Sevtianti, Lola Serly