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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 KEBIJAKAN DIVIDEN DAN PERENCANAAN PAJAK TERHADAP RETURN SAHAM Goinones, Laoren Agustin; Ridwan, Muhammad
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.504

Abstract

This study aims to identify the influence of dividend policy and tax planning on stock returns. This research is a type of quantitative research conducted through the analysis of the financial statements of companies in the energy sector listed on the Indonesia Stock Exchange (IDX) throughout the period 2019 to 2022. The number of samples used in this study is 72 samples from 18 energy companies listed on the Indonesia Stock Exchange through the use of the purposive sampling method and tested with Eviews12. The data used in this study is secondary data in the form of financial statements from each company that has become a research sample. The results of this study show that the Dividend Policy partially affects Stock Return and Tax Planning has no effect on Stock Return. Meanwhile, at the same time, Dividend Policy and Tax Planning have an effect on Stock Returns. The contribution of the research to the variables of Dividend Policy and Tax Planning on Stock Returns is 30%, while the remaining 70% is explained by other variables outside the research model. Keywords: Dividend Policy; tax planning; Return on Stock
DINAMIKA GENERASI SANDWICH DALAM PENGELOLAAN KEUANGAN : SEBUAH STUDI FENOMENOLOGI Dewi, Desak Putu Nitya; Putra, Anak Agung Gede Adi Mega; Kusuma, Ni Putu Noviyanti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.506

Abstract

The purpose of this study is to investigate the significance of the sandwich generation's financial management experiences in challenging financial times. Qualitative research design using interpretive phenomenological approach was employed. Three individuals who embodied the sandwich generation were interviewed in-depth in order to gather data. The Interpretative Phenomenological Analysis method was employed to examine the interview results. The findings of this study suggest that the elements that drive informants to fulfill their role as a sandwich generation include favorable attitudes, subjective norms, perceived behavioral control, and felt religiosity. Based on his interpretation of the event, the informant experienced good emotions such as pride and believed that taking on this responsibility was a way of showing his parents love
PENGARUH INTENSITAS PERSEDIAAN, SALES GROWTH, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Kurtusi, Achmad Sadam; Angraini, Dila
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.507

Abstract

This research aims to identify the influence of Inventory Intensity, Sales Growth, and Company Size on Tax Avoidance. The research population includes Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange during the period of 2018-2023. The sample, selected using purposive sampling, consists of 24 companies observed over 6 years. This study employs a quantitative method using secondary data and falls under the category of associative research. The data collection technique used is a documentary technique, involving the gathering of annual reports, financial statements, and other relevant data from existing documents. The results of the research indicate that Inventory Intensity, Sales Growth, and Company Size have a simultaneous effect on Tax Avoidance. Meanwhile partially, Inventory Intensity and Sales Growth do not affect Tax Avoidance, whereas Company Size effects Tax Avoidance
PENGARUH PENERAPAN E-FILING, E-BILLING DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK Handayani, Anggie Primastuti; Napisah, Napisah
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.511

Abstract

This research aims to analyze the effect of implementing e-filing, e-billing and tax sanctions systems on taxpayer compliance at KPP Pratama Serpong using a quantitative approach. The research population is registered taxpayers at KPP Pratama Serpong. Primary data was obtained through questionnaires to respondents. Samples were taken using the convenience sampling method using the Slovin formula, resulting in 110 samples. Data analysis used multiple linear regression with SPSS version 20. The results showed that the implementation of the e-filing system had a positive effect on taxpayer compliance, while the implementation of the e-billing system had no effect, and the application of tax sanctions had an effect on taxpayer compliance
PENGARUH FINANCIAL DISTRESS, OPINI AUDIT, DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITCHING Octarisa, Maida Zerlina; Syamsuri, Syamsuri
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.515

Abstract

This study aims to determine the effect of Financial Distress, Audit Opinion, and Management Change on Auditor Switching in companies listed on the Indonesia Stock Exchange (BEI) for the period 2018-2022. Based on the purposive sampling method, a sample of 35 companies was obtained. The analysis method used is descriptive statistical method using logistic regression analysis tool. Hypothesis testing was conducted using Eviews 12 software. The results of this study indicate that Financial Distress has no effect on Auditor Switching, Audit Opinion has a significant effect on Auditor Switching. Management Change has no effect on Auditor Switching
PENGARUH TRANSFER PRICING, UMUR PERUSAHAAN, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK Suciati, Sartica Eka; Sastri, Enan Trivansyah
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.524

Abstract

This study aims to provide empirical evidence of the effect of transfer pricing, company age, and sales growth on tax avoidance. The population in this study is consumer non-cyclicals companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. The type of research used is an associative quantitative approach using secondary data in the form of annual financial reports obtained from the IDX. This research uses purposive sampling. The number of samples used was 17 companies with 5 years of observation, so that the total sample of this study was 85 data. Data analysis in this study used panel data regression analysis with the help of EViews version 9 software. The results of the study simultaneously show that transfer pricing, company age, and sales growth affect tax avoidance. While the partial research results show that: (1) Transfer pricing has no effect on tax avoidance, (2) Company age affects tax avoidance, and (3) Sales growth has no effect on tax avoidance. This research is expected to provide contribution benefits in the development of theory about the effect of transfer pricing, company age, and sales growth on tax avoidance
PENGARUH PENERAPAN SISTEM E-FILING, TINGKAT PEMAHAMAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Nurshofia, Fitri; Prasetya, Eka Rima
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.527

Abstract

This research aims to analyze whether there is an influence between the application of the e-filing system, the level of understanding of taxation, and taxpayer awareness on taxpayer compliance at the Serpong Primary Tax Service Office. The approach used in this research is a quantitative approach. The population in this study were taxpayers registered at the Serpong Primary Tax Service Office. The data used is primary data obtained through questionnaires to respondents. The sample in this study was obtained using the convenience sampling method with the slovin formula, so that 100 samples were obtained. The data analysis method used is multiple linear regression analysis using SPSS version 20. The results of this study indicate that the application of the e-filing system affects taxpayer compliance, the level of understanding of taxation affects taxpayer compliance, and taxpayer awareness affects taxpayer compliance
ANALISIS LAJU PERTUMBUHAN DAN EFEKTIVITAS PENERIMAAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN DI KOTA PALEMBANG Meisya, Meisya; Sandrayati, Sandrayati; Mubarok, Muhammad Husni
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.528

Abstract

This research aims to analyze the growth and effectiveness of taxes on non-metallic minerals and rocks in Palembang City from 2019 to 2023. This research uses a descriptive approach with qualitative methods. Data obtained through interviews as primary data and secondary data target and realization of Palembang City Regional Tax for 2019 - 2023. The results of this research explain that during the period 2019 to 2023 the growth rate of Non-Metal Mineral and Rock Tax for Palembang City has an average value amounted to 11.22% and was categorized as unsuccessful. On the effectiveness side, it shows that during the period 2019 to 2023 the effectiveness of non-metallic mineral and rock taxes in Palembang City is included in the effective category with an average effectiveness value of 91.17%.
ANALISIS RASIO PROFITABILITAS UNTUK MENGUKUR KINERJA KEUANGAN PADA CV PANEN JAYA Baharuddin, Muhammad Rezha; Idris, Hariany; Samsinar, Samsinar
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.534

Abstract

Thisl study aimsl to determinel the financial performance ofl CV Panen Jaya during the l2017 – 2021 periodl using the financial ratio lmethod, namely the profitability ratio. Thel variables ofl this study arel the financial statements for 2017 – 2021 as a variable (Xl) which isl referred tol as thel independent lvariable, and financial performance as a variable (Yl) which isl referred tol as thel dependent lvariable. The populationl of this study is the financial statements of CV Panen Jaya, while the sample uses financial reports consisting of income statements and balance sheets at CV Panen Jaya for the period 2017 - 2021. Datal collection isl carried outl using thel documentation lmethod. Datal analysis wasl performed with descriptivel analysis. Thel results ofl this studyl indicate thatl the profitability ratios in the 2017 – 2021 period canl be saidl to bel good becausel the companyl has a liquid financial condition. Basedl on thel results ofl calculating profitability ratios (Net Profitl Margin, Return On Assets) inl the period 2017 - 2021 the financial performance of CV Panen Jaya is considered good where each ratio value isl above thel average industry standard profitabilityl ratio value. Meanwhile, Returnl On Equity is considered unfavorable where each ratio value isl below thel industry averagel profitability ratio
PENGARUH FINANCIAL DISTRESS DAN CORPORATE GOVERNANCE TERHADAP KECEPATAN PUBLIKASI LAPORAN KEUANGAN TAHUNAN Simamora, Klarita Pitrusani Octavia; Aristi, Mentari Dwi; Samsiah, Siti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.535

Abstract

The matter of submitting annual financial reports on time greatly affects the quality of the financial report itself. Financial reports are said to be of quality when information is presented on time and available when needed. The purpose of this study is to determine whether the condition of financial distress and the form of corporate governance of a company affect the speed of publication of annual financial reports. The study was conducted on companies engaged in the property and real estate sector and listed on the Indonesia Stock Exchange in 2021-2022. The purposive sampling technique was used to select samples with a total of 140 samples. The data in the study are secondary data. The data analysis technique is multiple linear analysis. The results of the study show that financial distress and corporate governance represented by managerial ownership and audit quality do not affect the speed of publication of annual financial reports. Meanwhile, corporate governance represented by independent commissioners, institutional ownership and audit committees have a negative effect on the speed of publication of annual financial reports

Page 28 of 43 | Total Record : 426

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