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INDONESIA
Jurnal Revenue : Jurnal Ilmiah Akuntansi
Published by Universitas Bina Bangsa
ISSN : 27236498     EISSN : 27236501     DOI : 10.46306/rev
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Revenue Adalah Jurnal Ilmiah yang terbit secara daring pada bulan Juni dan Desember. untuk mempublikasikan hasil-hasil penelitian dalam bidang Akuntansi baik Akuntansi Perpajakan, Akuntansi Keuangan, Akuntansi Perbankan, Akuntansi Sektor Publik, dan bidang Akuntansi lainnya
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 426 Documents
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PENGARUH PERTUMBUHAN PERUSAHAAN, KEBIJAKAN HUTANG, KEPEMILIKAN MANAJERIAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN : STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA Muhamad Satrio Aditomo; Rinny Meidiyustiani
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.152

Abstract

The value of a company is the ratio of its stock price to its book value. The high value of the company is an attraction for investors to invest in the company, it indicates that the company has good prospects in the future. The purpose of this study was to determine the effect of Company Growth, Debt Policy, managerial ownership and company size on company value. The population is a manufacturing company in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) in the financial statements for the period 2017-2021. Samples were determined by purposive sampling technique with certain criteria and obtained samples of 11 companies. This study uses multiple linear regression analysis method assisted by SPSS Ver program.20. The results showed that the growth of the company and managerial ownership has a positive and significant effect on the value of the company, while the debt policy and the size of the company does not significantly affect significant the value of the company
PENGARUH PAJAK TANGGUHAN, KOMPENSASI MANAJEMEN DAN INTENSITAS PERSEDIAAN TERHADAP MANAJEMEN PAJAK: Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Cece Piani; Mohamad Safii
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.155

Abstract

The purpose of this research are to test the influence of Deferred Tax, Management Compensation and Inventory Intensity against Tax Management. The independent variables are used Deferred Tax, Management Compensation and Inventory Intensity. The dependent variable are used Tax Management. The study used quantitative method with secondary data. The population of this research are manufacturing company of consumer goods industry sector in Indonesia Stock Exchange 2016 - 2021. For the interpretation sample used purposive sampling method because this research have specific sample criteria agree with the purpose of this research. The study used 72 sample for manufacturing company based on purposive sampling method. The hypothesis used testing multiple regression analysis method with Eviews 12 version. The results on the F test can be known variable Deferred Tax, Management Compensation and Inventory Intensity have effect to Tax Management. The result on the T test can be known variable Deferred Tax have effect to Tax Management. The Management Compensation variable have effect to Tax Management. The Inventory Intensity have effect to Tax Management
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI: Studi Empiris Pada Perusahaan Manufaktur Sektor Property dan Real Estate Yang Terdaftar di BEI Nisa Aulia; Desy Purwasih
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.156

Abstract

This study aims to prove empirically the effect of institutional ownership and capital intensity on tax avoidance with firm size as a moderating variable. The independent variables used in this study are institutional ownership and capital intensity, while the dependent variable is tax avoidance. This study also uses a moderating variable in the form of company size. The population in this study are property and real estate manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The sample selection method used purposive sampling, based on this method, 12 companies were obtained. The data used in this study is secondary data in the form of annual financial reports. Based on the results of the study indicate that institutional ownership and capital intensity simultaneously affect tax avoidance. Institutional ownership has no effect on tax avoidance. Capital intensity has a negative effect on tax avoidance. Firm size is not able to moderate the effect of institutional ownership on tax avoidance. Firm size is not able to moderate the effect of capital intensity on tax avoidance.moderate the effect of capital intensity on tax avoidance
PENGARUH AUDIT LAG, UKURAN KAP DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN: Studi Empiris pada Perusahaan Energy Yang Terdaftar Di Bursa Efek Indonesia Shanti Clara; Desy Purwasih
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.157

Abstract

This study aims to determine the effect of the saudit lag, KAP size and prior opinion on going concern audit opinion acceptance. The research was conducted on energy sector companies listed on the Indonesia Stock Exchange in 2016-2020. This research is an associative study with a quantitative approach. The research sample was taken using purposive sampling technique so that 13 companies were selected as research samples and the period of the year studied was 5 years, from 2016 to 2020 so that there were 65 samples. The data used are taken from audited financial reports and annual reports published by each company studied. The data analysis technique used descriptive statistics and logistic regression analysis, The results show partially audit lag and audit quality has no effect on going concern audit opinion acceptance, and prior opinion has an effect on going concern audit opinion acceptance. Simultaneously, audit lag, kap size and prior opinion had an effect on going concern audit opinion acceptance
PENGARUH KARAKTER EKSEKUTIF DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE Windi Oktavia; Mohamad Safii
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.158

Abstract

This study aims to determine the effect of Executive Character and Financial Distress on Tax Avoidance in Food and Beverage sub-manufacturing companies listed on the IDX for the 2017-2020 period. This study uses the population in this study using the purpose sampling method. The number of companies studied in this study were 13 sample companies with each observation period of 5 years, so that 65 samples of data were obtained. Sources of data used in this study is secondary data. Data analysis was carried out using Eviews 9. The results of the research simultaneously that Executive Character and Financial Distress had an effect on Tax Avoidance. Partially, the Executive Character has an effect on Tax Avoidance, Financial Distress has an effect on Tax Avoidance
PENGARUH CAPITAL INTENSITY, STRATEGI BISNIS DAN UMUR PERUSAHAAN TERHADAP TAX AVOIDANCE Yohana Febrianti Efendi Putri; Irwan Setiawan
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.159

Abstract

This study aims to determine the effect of Capital Intensity, Strategy Business and Company Age on Tax Avoidance in property and real estate companies listed on the Indonesia Stock Exchange in 2016-2020. The population of this research is property and real estate companies listed on the Stock Exchange in 2016-2020 as many with a sample selection technique using purposive sampling and obtained 24 samples of companies with a 5 year research period. So the data analyzed amounted to 120 sample data of property and real estate companies listed on the IDX for the period 2016-2020. The data analysis technique used was Linear Regression Analysis with Panel Data with the help of the Eviews 12 program. The results showed that the Capital Intensity variable has no effect on Tax Avoidance with probability value of 0.7296 , the Strategy Business variable had a significant negative effect on Tax Avoiance with probability value of 0.0047 and the Company Age variable had a significant negative effect on Tax Avoidance with probability value of 0.0021, as well as the Capital Intensity, Strategy Business and Company Age variables simultaneously have a significant effect on Tax Avoidance
PENGARUH TAX MINIMIZATION, TARIF PAJAK EFEKTIF, DAN EXCHANGE RATE TERHADAP TRANSFER PRICING Nungky Fitriyani Makhmudah; Chaidir Djohar
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.160

Abstract

This study was conducted from a case that began with a notice of underpayment of the coke company The Coca-Cola Co with the United States (US) Internal Revenue Service (IRS) tax authorities and this study aims to test and obtain empirical evidence regarding the effect of Tax Minimization. , Effective Tax Rates and Exchange Rates for Transfer Pricing. This study uses a sample of primary consumer goods sub-sector companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling method used in this research is purposive sampling method using eviews 9 for data analysis. Sources of data in this study are secondary data or quantitative data derived from the annual financial report (Annual Report) with a total sample of 65 observation data from 13 companies in the primary consumer goods sector with observations for 5 years. Based on the partial test with the T test, it states that tax minimization has a significant effect on transfer pricing, the effective tax rate has no significant effect on transfer pricing and the exchange rate has no significant effect on transfer pricing. Based on the simultaneous test with the F test, it states that tax minimization, effective tax rate and exchange rate simultaneously (simultaneously) have a significant effect on transfer pricing.
PENGARUH CORPORATE GOVERNANCE DAN KOMPENSASI MANAJEMEN TERHADAP MANAJEMEN PAJAK Juli Ismanto; Natalia Zang
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.161

Abstract

This study aims to determine the influence of corporate governance and management compensation on tax management. Tax management is a dependent variable and corporate governance and management compensation is an independent variable. This type of research is quantitative, with a population of 77 companies this research was conducted on property and real estate sector manufacturing companies listed on the IDX in 2016-2020, a research sample of 8 companies with 5 years of observation, the sample determination method used was purposive sampling. The analysis method uses multiple regression analysis, T test and F test using Eviews 9. The results showed that corporate governance affects tax management and management compensation affects tax management. Meanwhile, corporate governance and compensation management have a simultaneous effect on tax management
PENGARUH PERENCANAAN PAJAK, MANAJEMEN LABA, DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN: Studi Empiris Pada Perusahaan Subsektor Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Muhammad Maryadi; Chaidir Djohar
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.162

Abstract

This study aims to examine and obtain empirical evidence regarding the effect of tax planning, earnings management, and sales growth on firm value. This study uses a sample of primary consumer goods sub-sector companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling method used in this study is the purposive sampling method using Eviews 9 for data analysis. The source of data in this study is quantitative data originating from the annual financial statements of 22 companies as research samples with observations for 5 years, so that the total research sample is 110 samples. The analysis technique used is panel data regression. The results of this study indicate that significantly, Tax Planning and Earnings Management have no significant effect on firm value, while significantly, sales growth has an effect on firm value. and Simultaneously, Tax Planning, Earnings Management, and Sales Growth together have an effect on Company Value
FAKTOR YANG MEMPENGARUHI KARAKTERISTIK GOOD CORPORATE GOVERNANCE (GCG) TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN NON KEUANGAN SUBSEKTOR MAKANAN DAN MINUMAN Mike Kusuma Dewi; Meri Andani
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.165

Abstract

This study aims to test factors that influence the characteristics of good corporate governance (GCG) against corporate social responsibility (CSR) disclosure in non-financial food and beverage subsectors in the IDX 2016-2020. Based on purposive sampling, the number of Food and Beverage Subsector companies used in the study sample was as many as 12 companies. Hypothesis testing uses regression panel data using the E Views 8.0 program. The results showed that the board of commissioners had a significant positive effect on CSR, Leverage had no effect on CSR and the size of the company had no effect on CSR

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