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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Journal of Economics, Business, and Government Challenges Jurnal Akuntansi Barelang Jurnal Akuntansi : Transparansi dan Akuntabilitas Jurnal Akuntansi dan Keuangan Media Akuntansi Perpajakan
Safira, Selma Putri
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Audit, Gender, and Taxes: The Interplay Between Female CEOs and Big Four Auditors Fitriani, Nurul; Safira, Selma Putri
Jurnal Akuntansi dan Keuangan Vol. 27 No. 2 (2025): NOVEMBER 2025 (Forthcoming Publication)
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.27.2.117-127

Abstract

This research examines the relationship between CEOs’ gender and the presence of top-tier external auditors, specifically those from the Big Four, with corporate tax avoidance practices in Indonesia. Based on agency theory and considering Indonesia's unique institutional landscape, where women remain underrepresented in executive leadership, the study explores how gender and audit quality influence corporate financial behavior. Using 1,001 firm-year observations from publicly listed Indonesian companies between 2021 and 2023, regression analysis tested the effects of female leadership and Big Four auditors on tax strategies. Findings reveal that companies led by female CEOs tend to engage in higher levels of tax avoidance. However, when Big Four auditors are involved, this relationship weakens, demonstrating the role of high-quality audits in curbing managerial discretion and enhancing accountability. The study offers fresh insights into corporate governance in emerging markets.
The Role of Fraud Hexagon Theory Perspective in Detecting Tax Fraud Safira, Selma Putri
Journal of Economics, Business, and Government Challenges Vol. 8 No. 2 (2025): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v8i2.1615

Abstract

This study aims to analyze the factors influencing Tax Evasion using the Fraud Hexagon Theory perspective. This research is highly relevant considering the importance of understanding the dynamics of Tax Evasion in the context of organizational and individual behaviour. Amidst the government's efforts to increase state revenue through the tax sector, a deep understanding of the factors that encourage and suppress tax evasion is crucial. This type of research is quantitative using an explanatory research approach. The study population is registered and active corporate taxpayers at the Directorate General of Taxes Regional Office 1, with a sample of 100 respondents selected using a purposive sampling technique. The analysis technique applied is PLS-SEM, which is effective in measuring and modelling the relationship between variables. The results show that Pressure, Capability, and Collusion have a significant effect on Tax Evasion, while Opportunity, Rationalization, and Arrogance do not show a significant effect. This finding rejects several previous studies stated that Opportunity, Rationalization, and Arrogance play a greater role in Tax Evasion. This research contributes to tax policy, with the hope that strengthening technology-based tax administration systems is crucial for improving oversight and transparency. These results suggest that Opportunity, Rationalization, and Arrogance, which better support Tax Compliance, should be prioritized in efforts to reduce Tax Evasion. These three elements are integral to the Fraud Hexagon Theory, which broadens understanding of the factors that drive fraudulent activities, including Tax Evasion.
Analisis Penerapan Metode Imprest Fund Dalam Pengisian Dana Kas Kecil Pada PT Yudhistira Perkasa Abadi Kamila, Tsania Rofine; Safira, Selma Putri
Jurnal Riset Mahasiswa Akuntansi Vol. 13 No. 2 (2025): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 13 NOMOR 2 TAHUN 2025
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v13i2.12532

Abstract

Penelitian ini memiliki fokus pembahasan mengenai pengisian dana kas kecil dengan metode imprest fund yang diterapkan dalam pengelolaan dana kas kecil PT. Yudhistira Perkasa Abadi. Pengelolaan dana kas kecil berperan penting dalam operasional sebuah perusahaan, terdapat dua metode pendanaannya yaitu, metode-dana tetap (imprest fund system) dan metode-fluktuatif (fluctuating fund system). Penelitian memiliki tujuan untuk menganalisis penggunaan metode imprest fund dalam pengisian dana kas kecil PT Yudhistira Perkasa Abadi dan menentukan apakah metode tersebut sesuai dengan praktik operasional perusahaan. Penelitian ini menggunakan metode deskriptif kualitatif, yaitu dengan cara mengumpulkan data melalui wawancara dan pengamatan langsung. Analisis penerapan metode dana.tetap dalam pengeluaran dana kas kecil PT Yudhistira Perkasa Abadi telah efektif digunakan dalam praktik operasional perusahaan, meskipun terdapat kendala yang dapat menghambat proses pengelolaan dana yang masih perlu diperbaiki.
ANALISIS SISTEM PENGENDALIAN INTERNAL TERHADAP PELUNASAN PIUTANG DOORING PADA PT YUDHISTIRA PERKASA ABADI Istiqomah, Baibatul; Safira, Selma Putri
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10160

Abstract

This study aims to analyze the internal control system over accounts receivable settlement at PT Yudhistira Perkasa Abadi, particularly in its dooring services. The focus of the study lies in how the company implements internal control principles,such as segregation of duties, transaction authorization, document completeness, and internal monitoring to support the accuracy and timeliness of receivables settlement. This research employs a descriptive qualitative approach, with data collected through observation, interviews, and documentation review. The results indicate that the elements of internal control based on the COSO framework have been generally implemented, including control environment, risk assessment, control activities, information and communication, and monitoring. However, weaknesses were found in the monitoring aspect, especially the absence of an independent audit unit and the suboptimal execution of cross-verification. Therefore, it is recommended that the company strengthen internal supervision and its authorization structure to enhance the effectiveness of receivables management and maintain cash flow stability.
Strategi Penyelesaian Pajak Pertambahan Nilai Dalam Kasus Lebih Bayar Nisa, Khoirun; Safira, Selma Putri
Media Akuntansi Perpajakan Vol 10, No 2 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i2.8521

Abstract

The purpose of this research is to study various ways to settle Value Added Tax (VAT) in cases of overpayment by PT XYZ. Overpayment of VAT often occurs for Taxable Entrepreneurs (PKP) when input tax exceeds output tax in a tax period. PKP can choose restitution or compensation in this case. This research uses qualitative methodology and case study. Data were obtained through interviews with internal parties, documentation of PT XYZ's 2023 VAT Period Tax Returns, and literature review. The research results show that PT XYZ consistently uses a compensation strategy for excess VAT payments because it is more administratively efficient, does not require an audit process, and provides time certainty. This strategy has proven effective in managing tax obligations without incurring tax penalties. The results indicate that the application of the overpayment settlement method should be adjusted to liquidity conditions, business needs, and potential administrative risks
PENERAPAN TRANSPARANSI DAN AKUNTABILITAS DALAM PENGELOLAAN PENCAIRAN DANA MUAT DI PT YUDHISTIRA PERKASA ABADI Putri, Nabila Dwi; Safira, Selma Putri
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 2 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i2.24779

Abstract

This study examines the implementation of transparency and accountability principles in the management of loading fund disbursement at PT Yudhistira Perkasa Abadi. The objective of the research is to analyze how transparency and accountability are applied in the company’s financial disbursement procedures. The study uses a descriptive qualitative method, with data collected through observation and interviews. The findings reveal that transparency is implemented through open access to information, systematic documentation, and the involvement of multiple parties in the verification and authorization process. Meanwhile, accountability is demonstrated through clear divisions of responsibility, the use of official documents such as vouchers and Disbursement Notes (NPD), and orderly transaction recording. The loading fund disbursement mechanism in place supports a professional, organized, and trustworthy financial management practice.
Co-Authors Fitriani, Nurul Istiqomah, Baibatul Kamila, Tsania Rofine Khoirun Nisa Putri, Nabila Dwi