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All Journal Measurement : Jurnal Akuntansi Jurnal Akuntansi dan Pajak JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Equity Management Studies and Entrepreneurship Journal (MSEJ) Journal of Trends Economics and Accounting Research Master: Jurnal Manajemen dan Bisnis Terapan Equity
Sriniyati
Politeknik YKPN
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analisis Niat Penggunaan E-wallet Untuk Transaksi Pembayaran Oleh Mahasiswa Khasanah, Erlinda Nur; Sriniyati, Sriniyati
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to examine the effect of effort expectancy, behaviour, price value, and trust towards e-wallet’s usage continuance intention. The data used in this research was primary data collected by distributing questionnaires to students at Vocational Colleges in Special Region of Yogyakarta (DIY). The samples consisted of 92 samples. To test the hypotheses, this study used multiple regression analysis through the SPSS version 26 program. The results of this study indicated that performance expectancy, behaviour, and trust had a positive and significant effects on e-wallet’s usage continuance intention. Meanwhile, price value had no effect on e-wallet’s usage continuance intention.
Pengaruh Tax Planning dan Beban Pajak Terhadap Ekuitas: Analisis Pada Perusahaan Subsektor Makanan dan Minuman Sriniyati, Sriniyati; Anggraini, Sustiyanti Dewi
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 2 (2025): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i2.8655

Abstract

Abstrak Penelitian ini bertujuan untuk menguji pengaruh tax planning dan beban pajak terhadap ekuitas. Penelitian dilakukan terhadap Perusahaan Subsektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2021 sampai dengan 2024. Pengumpulan data dilakukan secara purposive sampling. Data yang diperoleh dianalisis menggunakan analisis regresi berganda dengan SPSS Versi 25. Pengujian pada variabel tax planning menunjukkan bahwa variabel tersebut memiliki pengaruh positif dan signifikan terhadap ekuitas. Semakin efektif perencanaan pajak yang dilakukan, maka akan semakin besar peningkatan ekuitas yang dapat dicapai. Hasil pengujian variabel kedua menunjukkan bahwa beban pajak tidak memiliki pengaruh signifikan terhadap ekuitas. Hal ini disebabkan beban pajak merupakan salah satu komponen beban yang seringkali sulit untuk diprediksi besarannya sehingga pengaruh terhadap ekuitas menjadi tidak signifikan. Kata kunci: Tax planning, beban pajak, ekuitas Abstract This study aims to examine the effect of tax planning and tax expenses on equity. The research was conducted on Food and Beverage Subsector Companies listed on the Indonesia Stock Exchange from 2021 to 2024. Data has collected using purposive sampling method. The data obtained were analysed using multiple regression analysis with SPSS Version 25. The testing result for the tax planning variable indicated that it has a positive and significant effect on equity. The more effective tax planning implemented, the greater potential increase in equity that can be achieved. The result of the second variable test showed that tax expenses do not have a significant effect on equity. This is because tax expenses are one of the cost components whose amounts are often difficult to predict, resulting in an insignificant effect on equity. Keywords: Tax planning, tax expenses, equity
The Effect Of Hotel And Restaurant Tax On Kabupaten Bantul’s Local Revenue In 2016-2024 Sriniyati; Alda Tri Yuliani
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i4.8565

Abstract

The purpose of this study was to examine the effects of hotel tax and restaurant tax towards Kabupaten Bantul’s local revenue (PAD). Data used in this research was time series data from 2016 until 2024. Data used in this research was secondary data collected from Kabupaten Bantul’s official website. To test the hypotheses, this study used hypotheses testing through the Warp PLS 8.0. The results of this study gave empirical evidence that hotel tax had a positive and significant effect on Kabupaten Bantul’s local revenue (PAD).
Co-Authors Alda Tri Yuliani Anggraini, Sustiyanti Dewi Erlinda Nur Khasanah Finishtya, Florentina Cindy Florentina Cindy Finishtya Hilda Octavana Siregar Siti Muslihah Susanti, Tia Ayu