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All Journal Jurnal Riset Akuntansi dan Bisnis Jurnal Administrasi Publik : Public Administration Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi IKRA-ITH EKONOMIKA Journal of Humanities and Social Studies JURNAL MUTIARA AKUNTANSI Management Studies and Entrepreneurship Journal (MSEJ) Accounting Profession Journal (APAJI) Pelita Masyarakat Accounting and Business Journal Jurnal Ekonomi Journal of Community Service Altifani : Jurnal Pengabdian Masyarakat Ushuluddin, Adab, dan Dakwah The Es Accounting and Finance Jurnal ABDIMAS MUTIARA JURNAL TEKNOLOGI, KESEHATAN DAN ILMU SOSIAL Karsa : Jurnal Pengabdian Masyarakat Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) Indonesian Journal of Education (INJOE)
Renika Hasibuan
Universitas Sari Mutiara Indonesia
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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ANALISA PENGARUH CORPORATE SOCIAL RESPONBILITY, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN SUB SEKTOR PERKEBUNAN YANG TERDAFTAR DIBURSA EFEK INDONESIA TAHUN 2015-2019 Renika Hasibuan; Owen De Pinto Simajuntak
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 5 No 2 (2022): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol5No2.pp145-153

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR), firm size, and profitability on corporate tax aggressiveness. The independent variables used in this study are the disclosure of corporate social responsibility, company size, and profitability, while the dependent variable in this study is tax aggressiveness as measured by the effective tax rate (ETR). The population in this study amounted to 18 plantation sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2019 period. Determination of the research sample using purposive sampling and obtaining a sample of 12 plantation companies based on certain criteria. The results showed that simultaneously, CSR, company size, and profitability had no effect on tax aggressiveness, while partially, company size and profitability had no effect on tax aggressiveness, while CSR variable had a significant effect on tax aggressiveness in sub-plantation companies listed in Indonesia stock exchange.
PENGARUH PENGHINDARAN PAJAK DAN KEPEMILIKAN INSTITUSIONAL TERHADAP BIAYA UTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020 Renika Hasibuan; Indah Purnamasari Aceh
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 6 No 1 (2022): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol6No1.pp74-87

Abstract

The aim of this research is to test about tax avoidance and institutional ownership towards cost of debts to manufacture firms in partial and simultaneously test registered to Bursary Effect of Indonesia (BEI) in 2016-2020. The research population is 193 companies. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period, totaling 193 companies. The number of samples used were 15 companies in 5 years of research as many as 75 companies using purposive sampling method. The data processing program uses SPSS (Staticical Product and Service Solution) version 25. The analytical method used in this study is the classical assumption test, multiple linear regression test, coefficient of determination test (R2), partial test (t-test) and simultaneous test (F test). The results of the study show that the variable tax avoidance has a positive and significant effect on the cost of debt while institutional ownership has a positive and significant effect on the cost of debt while tax evasion and institutional ownership simultaneously have a positive and significant effect on the cost of debt in companies listed on the IDX in 2016-2020.Keywords: Cost of Debt, Tax Avoidance and Institutional Ownerships.
TRANSFER PRICING AND MULTINATIONAL CORPORATIONS: AN IN- DEPTH ANALYSIS OF TRANSFER PRICING POLICIES AND THEIR IMPACTON TAXATION IN INDONESIA Hety Devita; Loso Judijanto; Renika Hasibuan; Dwi Koerniawati; Irwan Musriza Harahap
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 1 No. 2 (2023): INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
Publisher : Adisam Publisher

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Abstract

This study comprehensively examines the intricate relationship between transfer pricing policies and their impact on taxation in Indonesia, concentrating on the context of multinational corporations (MNCs). The research offers an in-depth exploration of the legislative framework governing transfer pricing, shedding light on the compliance requirements imposed on MNCs and the prevalent transfer pricing methods in Indonesia. The study addresses the challenges MNCs encounter in meeting compliance standards, emphasizing the complexities of documentation and adherence to the arm's length principle. Furthermore, it investigates the broader implications of transfer pricing practices on tax revenue and economic development within the Indonesian context. By conducting a detailed literature review and analysis, the research provides valuable insights into the dynamic interplay between regulatory frameworks, corporate practices, and their impact on the fiscal landscape. In conclusion, the study offers forward- looking recommendations for future reforms to enhance the effectiveness of transfer pricing regulations and minimize the risks of tax avoidance. These recommendations, grounded in a thorough understanding of the current landscape, seek to fortify Indonesia's regulatory framework and foster collaboration between tax authorities and MNCs. The research contributes to the existing body of knowledge in international taxation and economic governance, serving as a valuable resource for scholars, policymakers, and practitioners navigating the intricate terrain of transfer pricing in Indonesia.
COMPARISON OF THE FINANCIAL PERFORMANCE OF COMPANIES USING CONVENTIONAL ACCOUNTING METHODS AND ACCRUAL-BASED ACCOUNTING Dessy Evianti; Renika Hasibuan
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 6 (2025): JUNE
Publisher : Adisam Publisher

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Abstract

This research is a systematic literature review aimed at comparing the financial performance of companies based on the use of conventional accounting methods (cash basis) and accrual-based accounting. The fundamental difference between the two methods lies in the timing of transaction recognition, which directly impacts the presentation of financial statements and performance indicators such as Return on Assets (ROA), Return on Equity (ROE), profit margins, and solvency. The synthesis of various studies shows that the accrual method provides more complete, relevant financial information and reflects the economic reality of the company more accurately compared to the conventional method. Additionally, accrual-based accounting has been proven to enhance transparency, accountability, and managerial efficiency, especially in the public sector and large-scale companies. However, the effectiveness of its implementation is greatly influenced by technical readiness, institutional capacity, and policy support. This study recommends that the selection of accounting methods be adjusted to the information needs of report users, the complexity of the organization, and the objectives of financial reporting. Thus, this research is expected to serve as a basis for consideration in the reform of financial reporting systems across various sectors.
DIGITAL TAXATION INNOVATION IN THE ERA OF ECONOMIC TRANSFORMATION: A COMPREHENSIVE ANALYSIS OF STRATEGICOPPORTUNITIES AND SYSTEMIC CHALLENGES TO ENHANCE EFFICIENCY AND OPTIMIZE NATIONAL REVENUE Loso Judijanto; Renika Hasibuan; Rahma Helal Al_ Jbour; Dwi Koerniawati; Ignatius Septo Pramesworo
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 1 No. 9 (2025): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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Abstract

Amid a transformative economic era, this groundbreaking study comprehensively analyzes digital taxation innovation. Delving into intricacies, it meticulously examines strategic opportunities and systemic challenges, emphasizing the integration of advanced data analytics, international collaboration, and public- private partnerships. Navigating the evolving fiscal landscape, the research enriches our understanding of efficiency enhancement and unveils novel approaches to optimizing national revenue. Beyond traditional boundaries, this exploration provides insights resonating with the dynamic interplay of technology and fiscal frameworks. As the digital era unfolds, the study contributes a nuanced perspective essential for policymakers, tax authorities, and stakeholders seeking a comprehensive grasp of the multifaceted dimensions of digital taxation.
INTEGRATION OF BLOCKCHAIN TECHNOLOGY IN THE FINANCIAL SYSTEM: ASSESSING ITS IMPACT ON EFFICIENCY, SECURITY, AND STABILITY OF FINANCIAL MARKETS Loso Judijanto; Munir Tubagus; Renika Hasibuan; Duta Mustajab; Abdul Rosid
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 1 No. 9 (2025): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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Abstract

Integrating blockchain technology into the financial system represents a pivotal advancement, initially conceived for Bitcoin but transcending its cryptocurrency origins. This paper comprehensively assesses its impact on financial market efficiency, Security, and stability. Examining historical development and case studies, the study delves into successful implementations, challenges faced, and lessons learned. Security implications are scrutinized, emphasizing blockchain's role in establishing immutable ledgers and protecting against fraud. Stability considerations focus on decentralization, evaluating its contributions to system resilience and transparency. A critical assessment highlights gaps, limitations, and unexplored potentials in current implementations, guiding further research. In conclusion, the paper emphasizes the intricate balance between benefits and challenges, advocating for adaptive regulations, technological refinements, and ongoing public education to integrate blockchain's transformative potential into the financial domain seamlessly.
TRANSFORMATION OF INDONESIAN LANGUAGE LEARNING WITH ARTIFICIAL INTELLIGENCE APPLICATIONS: THE ERA OF THE INDEPENDENT CURRICULUM FOR LEARNING IN UNIVERSITIES IN INDONESIA Renika Hasibuan; Ida Bagus Made Wisnu Parta; Husna Imro'athush Sholihah; Antono Damayanto; Farihatun
Indonesian Journal of Education (INJOE) Vol. 2 No. 2 (2023): Indonesian Journal of Education (INJOE)
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

This paper examined the transformation of Indonesian language learning in universities in Indonesia through the integration of artificial intelligence (AI) applications within the context of the Independent Curriculum for Learning. The study investigates the role of AI in enhancing language learning outcomes and the practical implications for educational institutions. Integrating AI applications has brought a paradigm shift in how the Indonesian language is imparted in universities nationwide. As per the research, incorporating AI tools such as chatbots, speech recognition technology, and automated assessment systems has significantly enhanced language learning outcomes, offered students personalized learning experiences, and improved speaking skills. The Independent Curriculum for Learning has empowered students with the flexibility to customize their learning paths and actively participate in the learning process. Furthermore, the evaluation and feedback mechanisms have instilled a culture of continuous improvement and student-centric learning approaches. These insights are precious for educational institutions to effectively integrate AI technologies into their language learning programs, enabling interactive and personalized learning experiences. Further research should explore innovative methods to maximize the benefits of AI in language learning, thereby uplifting educational outcomes to new heights. In conclusion, integrating AI applications in Indonesian language learning has revolutionized traditional teaching methods, promoting interactive and personalized learning experiences. The Independent Curriculum for Learning further supports this transformation, fostering student engagement and empowerment. Future research should explore innovative ways to leverage AI in language learning to enhance educational outcomes.
PENGARUH LITERASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA PEGAWAI PT. MITRA SEJATI REZEKI Renika Hasibuan; Rosanna Purba; Rika Mei Hayani Purba; Refika Sriwidawati Simanullang; Rahma Alfani Asda Dalimunthe
JURNAL MUTIARA AKUNTANSI Vol. 11 No. 1 (2026): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v11i1.6459

Abstract

Latar belakang: Pajak merupakan instrumen utama penerimaan negara yang berfungsi mendukung pembiayaan pembangunan ekonomi dan sosial nasional. Optimalisasi penerimaan ditopang oleh tingginya tingkat kepatuhan wajib pajak terhadap regulasi perpajakan, yang salah satunya ditentukan oleh tingkat literasi perpajakan. Literasi perpajakan mencerminkan pemahaman wajib pajak terhadap hak, kewajiban, serta regulasi perpajakan yang berlaku. Tujuan: untuk mengevaluasi keterhubungan antara literasi perpajakan dan kepatuhan wajib pajak orang pribadi di kalangan pegawai PT Mitra Sejati Rezeki. Penelitian ini menggunakan metode kuantitatif. Metode: Populasi dalam penelitian ini adalah seluruh pegawai PT. Mitra Sejati Rezeki yang berjumlah 58 orang yang telah memenuhi kriteria sebagai wajib pajak orang pribadi yang dijadikan sampel. Penelitian ini mengadopsi teknik sampling jenuh (sensus), yaitu prosedur pengambilan sampel yang menetapkan seluruh anggota populasi sebagai unit analisis Teknik analisis data terdiri dari Uji asumsi klasik, uji regresi linier sederhana, uj hipotesis dan uji determinasi (R2). Hasil: menunjukkan bahwa literasi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi, indikasi tersebut diperkuat oleh statistik uji yang menghasilkan nilai t sebesar 6,661, melampaui nilai acuan sebesar 2,00324, disertai nilai signifikansi yang lebih kecil dari 0,05, yakni 0,000. Kesimpulan: Temuan ini mengindikasikan bahwa peningkatan literasi perpajakan dapat meningkatkan kepatuhan wajib pajak orang pribadi. Oleh karena itu, upaya edukasi dan sosialisasi perpajakan perlu terus ditingkatkan guna mendukung kesadaran dan kepatuhan wajib pajak serta mengoptimalkan penerimaan negara dari sektor pajak.
PENGARUH PENGHINDARAN PAJAK DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN TELEKOMUNIKASI Rosanna Purba; Renika Hasibuan; Rika Mei Hayani Ginting; Nismawati Ndruru
JURNAL MUTIARA AKUNTANSI Vol. 10 No. 1 (2025): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

Latar belakang: Struktur modal merupakan keputusan penting bagi perusahaan karena menyangkut keseimbangan antara penggunaan utang dan ekuitas dalam pembiayaan. Pemilihan struktur modal yang tepat dapat memengaruhi nilai perusahaan serta risiko finansial yang dihadapi. Dalam praktiknya, perusahaan sering melakukan strategi tertentu untuk mengoptimalkan struktur modal, salah satunya melalui penghindaran pajak yang dapat meningkatkan ketersediaan dana internal. Selain itu, ukuran perusahaan juga diyakini berperan karena perusahaan besar cenderung memiliki akses lebih mudah ke sumber pembiayaan eksternal. Tujuan: Penelitian ini untuk mengetahui bagaimana penghindaran pajak dan ukuran perusahaan berpengaruh terhadap struktur modal pada perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Metode: Penelitian ini menggunakan metode kuantitatif. Populasi penelitian terdiri dari 13 perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2018-2022. Namun, sampel terdiri dari 50 titik data dari 10 perusahaan. Hasil: Temuan menunjukkan bahwa, untuk tahun 2018-2022, penghindaran pajak secara signifikan dan positif mempengaruhi struktur modal perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia. Untuk tahun 2018-2022, struktur modal bisnis telekomunikasi yang terdaftar di Bursa Efek Indonesia dipengaruhi secara signifikan dan positif oleh ukuran perusahaan. Simpulan: Menunjukkan bahwa ukuran perusahaan dan penghindaran pajak berpengaruh positif dan signifikan terhadap struktur modal perusahaan telekomunikasi yang terdaftar di BEI tahun 2018-2022 baik secar parsial ataupun simultan. Hasil penelitian ini dapat menjadi pertimbangan bagi manajemen perusahaan dalam menentukan strategi pembiayaan (struktur modal) dengan memperhatikan dampak praktik penghindaran pajak dan skala perusahaan. Perusahaan besar yang cenderung lebih mudah mendapatkan akses pembiayaan dapat mengoptimalkan struktur modalnya tanpa bergantung pada praktik penghindaran pajak yang berisiko.
PENGARUH PERENCANAAN PAJAK, PROFIBILITAS DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR Rika Mei Hayani Ginting; Renika Hasibuan; Rosanna Purba; Fanny Viola Manurung; Nazwa Habibah
JURNAL MUTIARA AKUNTANSI Vol. 10 No. 2 (2025): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

Latar belakang: Kualitas laporan keuangan perusahaan dapat dibaca sebagai cerminan praktik manajemen laba yang dipengaruhi oleh strategi perencanaan pajak, tingkat profitabilitas, serta skala perusahaan . Tujuan: untuk menelaah bagaimana ketiga faktor tersebut memengaruhi manajemen laba pada perusahaan manufaktur subsektor barang industri yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2021–2023 Metode: Pendekatan yang digunakan adalah kuantitatif, dengan populasi sebanyak 41 perusahaan dan penarikan sampel sebanyak 17 perusahaan Hasil: Temuan penelitian menunjukkan bahwa perencanaan pajak tidak berkontribusi secara signifikan terhadap manajemen laba. Sebaliknya, profitabilitas terbukti berpengaruh, sementara ukuran perusahaan menunjukkan hubungan negatif terhadap praktik tersebut. Secara bersama-sama, perencanaan pajak, profitabilitas, dan ukuran perusahaan terbukti memengaruhi manajemen laba Kesimpulan: penelitian menegaskan bahwa pada perusahaan manufaktur yang menjadi emiten di Bursa Efek Indonesia pada periode 2021–2023, profitabilitas dan ukuran perusahaan berperan nyata dalam mendorong praktik manajemen laba. Namun, perencanaan pajak tidak memberikan kontribusi berarti terhadap stabilitas laporan keuangan. Dengan demikian, kinerja keuangan dan besaran perusahaan menjadi faktor kunci dalam menentukan kecenderungan manajemen laba, sedangkan strategi perencanaan pajak bukanlah penentu utama dalam konteks penelitian ini.
Co-Authors Abdul Rosid Abdul Rosid Anantadjaya, Samuel PD Anggi Pratiwi Sitorus Anggre Kuniawan Tampubolon Annisa Nauli Sinaga Antono Damayanto Arianti Laia Budianto Budianto Budianto Budianto S Daeli, Yakasi D De Pinto Simanjuntak, Owen Dessy Evianti Devi Ruminta Nainggolan Devi Theresia Duha, Theresia Duta Mustajab Dwi Koerniawati Emi Susanti Purba Fanny Viola Manurung Farihatun Farihatun Farihatun Fatimah Fatimah Formaida Tambunan Ghurabillah, Ghurabillah Ginting, Rika Mei Hayani Gultom, Charitas Carilah Cari Catherina Habibah, Nazwa Harahap, Irwan Musriza Hasmidar Hasmidar Helal Al_ Jbour, Rahma Heri Enjang Syahputra Hety Devita Husna Imro'athush Sholihah Husna Imro'athush Sholihah Ida Bagus Made Wisnu Parta Ignatius Septo Pramesworo Indah Purnamasari Aceh Irwan Moridu Iskandar Muda Ismet Ismatullah Judijanto , Loso Judijanto, Loso Koerniawati, Dwi Lasro Simamora Launli Buaya, Register Loso Judijanto Louisther, Hansen Manalu, Anastasia Manurung, Fanny Viola Marina Marina Mayang Sari Mei Hayani Ginting, Rika Mekar Meilisa Amalia Mendrofa, Mei Yunita Muhammad Syafri Munir Tubagus Mustajab, Duta Nazwa Habibah Ndruru, Nismawati Nismawati Ndruru Owen De Pinto Simajuntak Owen De Pinto Simanjuntak Prananda Akbar Syam Purba, Mery Lani Purba, Roberto Roy Purba, Rolita C. Purba, Rolita Christina Purba, Rolita Cristina Rahma Alfani Asda Dalimunthe Rahma Alfani Asda Dalimunthe Rahma Helal Al_ Jbour Refika Sriwidawati Simanullang Renny Servina Sipayung Rika Mei Hayani Ginting Rika Mei Hayani Purba Roini Nela Setia Manurung Rolita Christina Purba Rosanna Purba S, Budianto Sambas Ade Kesuma Septo Pramesworo, Ignatius Sihite, Lenta Romianna Sinaga, Fernando H Sufyati HS Sumartono Sumartono Tambunan, Formaida Thresia Ita Sri Ningsih Tia Novira Sucipto Tina Novianti Sitanggang Tubagus, Munir Viola Manurung, Fanny Vivid Violin Wilsa Road Betterment Sitepu Yefta Zega Yesica Tina Claudia Sirait Zaman, Delfian