Article Per Year (5 Year)
p-Index From 2021 - 2026
0.562
P-Index
This Author published in this journals
All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ekonomi, Manajemen, Akuntansi
Shirley Wijaya
Jakarta International University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Aspek Wanprestasi Dalam Kasus Penghindaran Pajak Oleh PT. ABC Dalam Kontrak Kerja Sama H.Arron Daud Unas; Shirley Wijaya; Kristi Indriyani
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.11267

Abstract

This study finds that manipulating tax reports constitutes a breach of contract under a service cooperation agreement between PT. ABC and PT. XYZ. The breach occurred when PT. ABC underreported revenue received from PT. XYZ to the Regional Financial and Revenue Management Agency (BPKPD) to lower its tax obligations. The research adopts a normative legal methodology with a case study approach. Data were collected from contract documents, regional tax audit findings, court decisions at various levels, and relevant legal and accounting literature. A conceptual and statutory approach was applied to examine the legal implications of inaccurate tax reporting and its link to financial accounting principles. Findings indicate that tax manipulation in this case involves two violations: (1) breach of fiscal obligations, and (2) contractual default due to failure to meet agreed tax responsibilites. From an accounting standpoint, it breaches faithful representation and reliability principles in reportiing. The case illustrates how information asymmetry enables unehtical conduct when one party controls financial data. This underscores the need for strong internal controls, audit mechanisms, and transparent contractual terms to prevent similar violations.
Evaluasi Dampak E-Samsat dan Sanksi Untuk Kegagalan Membayar Pajak Sendi Ardian Tampubolon; Shirley Wijaya; Kristi Indriyani
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.11268

Abstract

The current study explores the impact of E-SAMSAT implementation and administrative sanctions regarding taxpayer compliance for motor vehicles in Bekasi Regency, Indonesia. Despite a growing number of registered vehicles, many taxpayers remain noncompliant due to bureaucratic hurdles and limited service access. E-SAMSAT was introduced to simplify the payment process and improve compliance levels. The research employed a quantitative explanatory approach using purposive sampling. One hundred responders in all were chosen from among the motor vehicle taxpayers. Questionnaires were used to gather data, and SPSS version 25 was used for analysis. The analysis comprised hypothesis testing, traditional assumption testing, and validity and reliability testing. According to the study, administrative punishment and the adoption of E-SAMSAT both significantly and favorably affect taxpayer compliance. E-SAMSAT increases accessibility and convenience, encouraging timely payments, while administrative sanctions serve as a deterrent to late compliance. The regression model explains 50.9% of the variance in taxpayer compliance behavior, indicating a strong influence from both independent variables.
THE MEDIATING ROLE OF NON-PERFORMING LOANS ON THE RELATIONSHIP BETWEEN INCOME DIVERSIFICATION AND BANK PERFORMANCE EVIDENCE FROM INDONESIA Shirley Wijaya; Kristi Indriyani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2998

Abstract

Introduction: Income diversification and profitability are widely seen as strategies to reduce credit risk in banking. However, their effectiveness in improving asset quality remains debated, especially in emerging markets like Indonesia. This study focuses on how income diversification influences bank performance, with non-performing loans (NPLs) acting as a mediating variable Methods: Using quantitative method with panel data from 79 Indonesian banks listed on the OJK between 2018 and 2024. Data were obtained from audited financial reports and analyzed using fixed effect panel regression and mediation testing via the Sobel test. Income diversification is measured by the ratio of non-interest income to total income, NPLs by the NPL ratio, and bank performance by return on assets (ROA) Results: Income diversification reduces credit risk (NPLs) by expanding income sources beyond traditional lending. Despite reducing NPLs, income diversification introduces operational complexities and inefficiencies that can diminish bank performance. NPLs partially mediate the relationship between income diversification and bank performance, showing that improved credit quality alone is insufficient to enhance profitability without addressing internal management and operational challenges. Keywords: Bank Performance, Credit Risk, Income Diversification, Non-Performing Loans, Trade-off Theory
Co-Authors H.Arron Daud Unas Kristi Indriyani Sendi Ardian Tampubolon