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Program Studi Magister Akuntansi Pascasarjana Universitas Sultan Ageng Tirtayasa Jalan Raya Jakarta Km 4, Panancangan, Cipocok Jaya, Kota Serang, Banten 42124
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INDONESIA
JURNAL RISET AKUNTANSI TIRTAYASA
Published by Universitas Sultan Ageng Tirtayasa
ISSN : 25487078     EISSN : 26564726     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Riset Akuntani Tirtayasa (JRA TIRTAYASA) is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of Accounting research. Tirtayasa Research Journal of Accounting is intended to be the journal for publishing articles reporting the results of research on Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 8 Documents
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Search results for , issue "Vol 9, No 1 (2024): April" : 8 Documents clear
PENGARUH TINGKAT PENDAPATAN WAJIB PAJAK, KESADARAN WAJIB PAJAK DAN PEMAHAMAN PERATURAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus Pada Influencer Selebgram Yang Berdomisili Di Banten Tahun 2021-2022) Ramadhanthy, Rizka
JURNAL RISET AKUNTANSI TIRTAYASA Vol 9, No 1 (2024): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v9i1.27567

Abstract

One of the important aspects in building and preserving a nation is taxation. It is important to analyze factors that can increase taxpayer compliance in paying taxes in order to improve services and infrastructure for the welfare of the Indonesian citizen. To expand the tax base, tax audits can be carried out on endorsement services. This research aims to examine the relationship between taxpayer income, understanding of tax regulations and legislation, and individual taxpayer compliance in Banten City. This research uses a quantitative approach and data collection is carried out through an online survey using a purposive sampling strategy. The respondents used as examples in this research are "Instagram Celebrities" who are also known as "Instagram Celebrities who pay taxes in Banten". Multiple linear regression analysis of survey data in SPSS 24. Based on the results of the opinion poll, the level of taxpayer compliance is significantly influenced by their income level and understanding of tax laws and regulations. To understand the elements that have an impact on certain taxpayer compliance, it is recommended that further research use new variables, conduct direct observations of respondents, or conduct interviews with them.
PENGARUH OMSET PENGHASILAN, PEMAHAMAN PP NO. 23 TAHUN 2018 DAN KEBIJAKAN PEMERINTAH TENTANG INSENTIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM PENGGUNA PLATFORM MARKETPLACE SHOPEE DI PROVINSI BANTEN TAHUN 2020-2021 Rahmawati, Dewi
JURNAL RISET AKUNTANSI TIRTAYASA Vol 9, No 1 (2024): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v9i1.27495

Abstract

The focus of this research is to find out and examine the influence of Income Turnover, Understanding Government Regulation no. 23 of 2018 and Government Policy regarding Tax Incentives for Taxpayer Compliance for Small and Medium Businesses (MSMEs) for the users of the Shopee Marketplace Platform. E-commerce actors in Banten Province who sell their goods through the Shopee online trading platform are the subjects of this research, and the sample used was 97 entrepreneurs who have shops on the Shopee Marketplace. This research is quantitative. Primary data is used in this research, and the data comes from questionnaires. The application used to process the data is SPSS version 25 which starts with descriptive statistical examination and ends with hypothesis examination. Income Turnover, Understanding Government Regulation No., 23 of 2018: Government Policy, Tax Incentives, Taxpayer Compliance, and Micro, Small and Medium Enterprises (MSMEs) Users of the Shopee Marketplace Platform. Government Regulation No. 23 of 2018 has a major impact on the compliance of MSME Taxpayers Users of the Shopee Marketplace Platform. Meanwhile, the Government Policy regarding Tax Incentives and Income Turnover does not affect the Compliance of MSME Users of the Shopee Marketplace Platform.
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONBILITY TERHADAP KINERJA ORGANISASI Fadillah, Mohammad Farhan
JURNAL RISET AKUNTANSI TIRTAYASA Vol 9, No 1 (2024): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v9i1.27526

Abstract

The study seeks to determine how institutional ownership, independent commissions, Corporate social responsibility and audit committees have an impact on a company's success. Quantitative data from secondary data sources make up the research's data kind. Using a purposive sampling technique, the sample for this study consisted of 32 basic & chemical sub-sector manufacturing businesses listed on the Indonesia Stock Exchange in 2017–2021.. The data used in this study were obtained from the financial reports and Annual Reports of basic & chemical sub-sector manufacturing companies which have been published on the official website of the Indonesia Stock Exchange (www.idx.co.id) for the 2017-2021 period and the websites of each company. Multiple Regression analysis are method used in this study. The statistical product and service solution (SPSS) version 26 was used to process the data for this investigation.. According to the study's findings, independent commissioners, institutional owners, and managers all have a favorable impact on the success of their companies. The performance of the corporation is thus unaffected by the Audit Committee, but Corporate Social Responsibility has a detrimental effect.
PENGARUH MULTINASIONALITAS DAN THIN CAPITALIZATION TERHADAP TAX AVOIDANCE DENGAN TAX HAVEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2021 (Data Empiris Pada Industri Manufaktur yang Terdaftar Jamilah, Nurul; Ginajar, Seandy
JURNAL RISET AKUNTANSI TIRTAYASA Vol 9, No 1 (2024): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v9i1.27529

Abstract

This study aims to determine the effect of multinationality and thin capitalization on tax avoidance with tax havens as a moderating variable. The research sample used in this research is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2021 period. This research is a type of quantitative research. Data analysis was performed using multiple linear regression models and moderated regression analysis (MRA). In selecting the sample, this study used a purposive sampling method. This study uses secondary data based on financial statements of manufacturing companies obtained from the Indonesian Stock Exchange website. Data processing was carried out using the SPSS 25 application program. The results showed that the multinationality variable had no effect on tax avoidance. Meanwhile, the thin capitalization variable has a positive effect on tax avoidance. Meanwhile, the results of the moderated regression analysis (MRA) show that the tax haven variable cannot moderate the effect of multinationality and thin capitalization on tax avoidance.
PENGARUH FAKTOR MAKRO EKONOMI, RASIO KEUANGAN DAN KARAKTERISTIK OBLIGASI TERHADAP YIELD OBLIGASI KORPORASI DI INDONESIA Rahmatullah, Agung
JURNAL RISET AKUNTANSI TIRTAYASA Vol 9, No 1 (2024): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v9i1.9023

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh faktor makro ekonomi, rasio keuangan dan karakteristik obligasi terhadap yield obligasi. Penelitian ini terdiri dari enam variabel independen yaitu suku bunga, inflasi, likuiditas (Current Ratio), leverage (Debt to Equity Ratio), maturity dan peringkat obligasi. Sedangkan variabel yield obligasi diproksi dengan yield to maturity (YTM). Metode penelitian menggunakan pendekatan kausal. Sampel data diambil sebanyak 51 obligasi yang terbit pada periode tahun 2016-2019 dari perusahaan yang terdaftar di Bursa Efek Indonesia. Adapun teknik analisis data menggunakan model regresi linier berganda dan diolah dengan program SPSS versi 23,00. Hasil penelitian pada tingkat signifikasi 5% menunjukan bahwa 1) tingkat suku bunga berpengaruh positif terhadap yield obligasi, 2) inflasi berpengaruh positif terhadap yield obligasi, 3) likuiditas tidak berpengaruh terhadap yield obligasi, 4) leverage tidak berpengaruh terhadap yield obligasi, 5) maturity obligasi berpengaruh positif terhadap yield obligasi, dan 6) peringkat obligasi berpengaruh negatif terhadap yield obligasi. Dapat disimpulkan bahwa yield obligasi korporasi di Indonesia yang terbit pada tahun 2016-2019 dipengaruhi oleh faktor makro ekonomi dan karakteristik obligasi, sedangkan rasio keuangan tidak berpengaruh.
PENGARUH CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN MELALUI INTELLECTUAL CAPITAL PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS LQ45 avianto, yudha
JURNAL RISET AKUNTANSI TIRTAYASA Vol 9, No 1 (2024): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v9i1.9029

Abstract

Penelitian ini bertujuan untuk menguji pengaruh corporate governance yang diproksi dengan struktur kepemilikan saham institusional maupun manajerial dan komposisi komisaris independen terhadap nilai perusahaan melalui intellecetual capital. Objek penelitian dilakukan pada perusahaan yang terdafar pada indeks LQ45 dengan jumlah sampel diambil 19 perusahaan. Analisis data menggunakan metode regresi linier berganda yang diolah dengan program SPSS. Berdasarkan hasil uji statistik diperoleh hasil 1) Kepemilikan institusional berpengaruh positif dan signifikan terhadap nilai perusahaan dibuktikan dengan nilai koefisien regresi 0,876 dan signifikasi 0,018. 2) Kepemilikan manajerial berpengaruh positif dan signifikan terhadap nilai perusahaan dibuktikan dengan nilai koefisien regresi 0,176 dan signifikasi 0,003. 3) Komisaris independen tidak berpengaruh terhadap nilai perusahaan dibuktikan dengan nilai koefisien regresi -0,122 dan signifikasi 0,762. 4) Kepemilikan institusional berpengaruh positif dan signifikan terhadap intellectual capital dibuktikan dengan nilai koefisien regresi 0,564 dan signifikasi 0,025. 5) Kepemilikan manajerial tidak berpengaruh terhadap intellectual capital dibuktikan dengan nilai koefisien regresi 0,061 dan signifikasi 0,294. 6) Komisaris independen berpengaruh positif dan signifikan terhadap intellectual capital dibuktikan dengan nilai koefisien regresi 0,806 dan signifikasi 0,047. 7) Intellectual capital berpengaruh positif dan signifikan terhadap nilai perusahaan dibuktikan dengan nilai koefisien regresi 0,160 dan signifikasi 0,001.
Konsekuensi terhadap Perekonomian Indonesia Akibat Invasi Rusia ke Ukraina Iswah, Iswahyudi; Millatipuan, Meika Arifatull
JURNAL RISET AKUNTANSI TIRTAYASA Vol 9, No 1 (2024): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v9i1.16691

Abstract

This study intends to examine the impact of the conflict between Russia and Ukraine on the Indonesian economy. The conceptual framework of this research refers to Peterson's theory in his research. There are five indicators in this study, namely supply chain, banking system, economic growth, stock markets, and rising inflation. The result is that the supply chain, economic growth, the Indonesian stock market and inflation are adversely affected by the conflict. Meanwhile, the banking system was not adversely affected, because the Indonesian side carefully did not make a decision to impose sanctions or prefer a neutral policy (non-block). This makes Russia not consider Indonesia as a target for the cyber banking system, and maintain good cooperation in country business.
PENGARUH CORPORATE GOVERNANCE, INCOME SMOOTHING, LEVERAGE DAN AUDIT FEE TERHADAP TAX AVOIDANCE Putri, Widya Nastiti Sari Rusna; Kalbuana, Nawang; Tarigan, Pelinta
JURNAL RISET AKUNTANSI TIRTAYASA Vol 9, No 1 (2024): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v9i1.28499

Abstract

Indonesian as a developing country, needs taxes to boost the country's economy. Tax avoidance is regarded as the action of taxpayers to avoid the great value of the tax deposited. The way the taxpayer usually does is by making a profit statement up to raising the cost of consultancy services. The aim of this study is to find out the impact of Corporate Governance, Income Smoothing, Leverage, and Audit Fee on Tax Avoidance on energy companies listed on the Indonesian Stock Exchange during the period 2018-2022. The data in this research is secondary data and the research method uses quantitative methods. Sample determination using purposive sampling and obtained 9 companies that became final samples in the five-year observation period, namely 2018-2022. Data analysis in this study uses double regression analysis using the SPSS 25 program. The results of this research indicate that partially the Corporate Governance variable which is proxied by the Independent Board of Commissioners (X1), Audit Committee (X2), and Audit Fee (X5) has no effect on Tax Avoidance with only obtaining sig values of 0.117, 0.549 and 0.279. Meanwhile The Income Smoothing variable (X3) with a value of 0.031 has a significant and positive effect on Tax Avoidance. The Leverage variable (X4) has a significant and negative effect on Tax Avoidance with a sig value of 0.016.

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