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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Proaksi IIJSE
Alfa Rahmiati
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Economics, Econometrics & Finance Education

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Trend Rumor dan Peran Dividen pada Volatilitas Saham Putri, Rahmawati Nur Wida; Alfa Rahmiati
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1838

Abstract

Aiming to compare 12 literatures, both studies conducted in Indonesia and abroad which previously existed in the period 2012 to 2018. Articles published in reputable journals SINTA 1-3 and on an international scale. This article is a literature review that discusses rumor trends and the role of dividends in stock volatility. Not only discussing stock volatility theoretically, this study also compares how dividends affect stock volatility that has been studied so far, using what models and methods. The limitation of this research is that it only focuses on dividends and dividend policy and the effect of RUMP on stock volatility. Suggestions for further research to add to the literature with a focus on other variables such as company size, leverage.  
Dominasi Asing dalam Agresivitas Pajak di Indonesia Siti Maisaroh; Heru Tjaraka; Alfa Rahmiati
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.1991

Abstract

This research aims to provide empirical evidence of the impact of foreign entities on tax aggressiveness in Indonesia. The sample consists of non-financial companies listed on the Indonesia Stock Exchange from 2017 to 2019, totaling 804 firm-years. The independent variables include foreign dominance represented by foreign share ownership, significant foreign share ownership, foreign commissioners, foreign directors, foreign CEOs, and foreign CFOs in these companies, while the dependent variable is tax aggressiveness. The results indicate that foreign ownership and significant foreign ownership do not have a significant influence on aggressive tax avoidance practices, contrary to previous research findings. However, another intriguing finding is that the composition of foreign commissioners and foreign directors has a significant impact on aggressive tax avoidance. The presence of foreign commissioners and directors appears to lead to increased compliance with tax regulations and a reduction in aggressive tax avoidance practices. This can be attributed to considerations of legal risk, reputation, and higher tax planning costs in the context of multinational corporations. These results provide valuable insights into the role of board composition in managing a company's tax practices. Overall, the findings contribute significantly to understanding the factors influencing aggressive tax avoidance practices in Indonesian companies, which can serve as a basis for more effective tax policies in the future. However, it is essential to note that this study has limitations and further research is needed to gain a deeper understanding of the dynamics of tax practices in an ever-evolving business environment.
Pitutur Jawa: Mohon, Mangesthi, Mangesti, Marem Dalam Praktik Konsultan Pajak Tanti Sasongko Putri; Alfa Rahmiati
Jurnal Proaksi Vol. 11 No. 2 (2024): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i2.5756

Abstract

Javanese culture is known for its values that are highly respected, including various life advice, including manners, ethics, justice in law, and social interactions. However, violations of these values are not uncommon. A tax consultant may be in a situation where he or she has to make a decision that raises an ethical dilemma. This research aims to explore how the values in Javanese songs such as Mohon, Mangesthi, Mangastuti, and Marem are reflected in the practice of tax consultants. Using a qualitative method with a concept that links Javanese pitch with tax consultant practice, the data is presented descriptively. The results show that Javanese cultural values have strong relevance to tax consultant practice. They can provide a solid spiritual and moral foundation for tax consultants in carrying out their duties with integrity, commitment to the common good, and awareness of their moral responsibilities as tax advisors. The limitation of this research is that the focus is limited to tax consultant practices based on Javanese cultural values.
The Influence of Digitalization of the Tax System, Social Media, and Hedonism Culture on Tax Compliance Rahmaniasari Tri Utami; Heru Tjaraka; Alfa Rahmiati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6055

Abstract

This study examines the influence of digitalization of the tax system, use of social media, and hedonism culture on tax compliance of Generation Z in Indonesia. Generation Z, born between 1996 and 2013, is a generation that grew up with technology and has unique characteristics. A quantitative approach was used by distributing questionnaires to 160 individual taxpayers of Generation Z who have NPWP. Multiple linear regression analysis with IBM SPSS 25 was used to analyze the data. The results showed that digitalization of the tax system positively impacts tax compliance. Ease of access and transparency encourage taxpayers to be more compliant. The use of social media also contributes to increasing tax compliance. Social media is a means of tax information and education, creating awareness about the importance of paying taxes. However, the hedonism culture inherent in Generation Z can be a barrier. The tendency to prioritize pleasure can reduce the motivation to pay taxes.
Co-Authors Heru Tjaraka Putri, Rahmawati Nur Wida Rahmaniasari Tri Utami Siti Maisaroh Tanti Sasongko Putri