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Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi
Published by CV. LAFADZ JAYA
ISSN : -     EISSN : 28299701     DOI : https://doi.org/10.54443/sinomika
Core Subject : Economy,
Economics, Econometrics & Finance
SINOMIKA JOURNAL merupakan jurnal ilmiah bidang Ekonomi yang terbit setiap 2 bulan (Januari, Maret, Mei, Juli, September, November. SINOMIKA JOURNAL menerima naskah hasil penelitian dan hasil kajian yang memunculkan gagasan-gagasan ilmiah dan aktual bidang Ekonomi Pembangunan, Ekonomi Islam, Manajemen, Akuntansi, Perpajakan, dan Perbankan.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 230 Documents
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Pengaruh Tax Planning, Ukuran Perusahaan, CSR, Terhadap Manajemen Laba admin, admin; Haninun, Haninun
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1546

Abstract

Various financial management policies are crucial in ensuring the sustained operations of a firm, as evidenced by the substantial profits made by the organization. The occurrence of income management was seen at PT Bank Mandiri Tbk. According to the BPK, the impact of the state losses was deemed atypical. Organizations that engage in corporate social responsibility (CSR) initiatives and effectively convey them through their financial reports stand to gain advantages in terms of cultivating a favorable public perception and garnering investor confidence. There are several factors that may lead management to engage in the manipulation of financial reporting, including tax planning and the size of the organization. Profitable corporations have the ability to entice investors to allocate funds towards their stocks, so enabling these organizations to leverage their financial gains by means of earnings management. The sample utilized in this research involves the implementation of purposive sampling., while the analysis of the quantitative data is conducted through the utilization of multiple linear regressionThe results of the investigation suggest that within the banking sector, A positive correlation that is statistically significant is evident between earnings management and factors such as tax planning, firm size, and corporate social responsibility (CSR).
The Influence of Work Spirit, Leadership Style and Work Ethic on Employee Achievement of Universitas Pembangunan Panca Budi Medan Damayanti, Riski; Farida Ferine, Kiki
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1569

Abstract

The purpose of this research is to find out whether work enthusiasm simultaneously and partially has a positive and significant effect on the work performance of Universitas Pembangunan Panca Budi employees, to find out whether leadership style simultaneously and partially has a positive and significant effect on the work performance of Universitas Pembangunan Panca Budi employees, to find out whether work ethic simultaneously and partially has a positive and significant effect on the work performance of Universitas Pembangunan Panca Budi employees. This research was carried out from December 2022 to July 2023, this research used quantitative methods. The population of this study was all employees of Universitas Pembangunan Panca Budi, totaling 198 people, the sample size in this study was 132 employees of Universitas Pembangunan Panca Budi, this sampling used the Slovin formula, in this study the data used was premier data, namely data obtained from questionnaires. Data processing in this research uses the SPSS software program. From the data obtained, the overall coefficient value exceeds 0.30, it can be stated that all question items and scores obtained are valid.
Pengaruh Intangible Asset dan Profitabilitas terhadap Tax Avoidance dengan Transfer Pricing sebagai Variabel Moderasi Bagus Aditya, Ade; Nuryati, Tutty; Rossa, Elia; Puspaningtyas Faeni, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1570

Abstract

The aim of this research is to analyze theories explaining intangible assets, profitability, and transfer pricing in relation to tax avoidance. This study employs a quantitative approach through a literature review method. It presents the theoretical foundation, other explanatory variables, and findings from previous research. The research is grounded in agency theory and stakeholder theory. The supporting variables influencing tax avoidance consist of intangible assets and profitability, with transfer pricing serving as a moderating variable. The results indicate the influence of intangible assets and profitability on tax avoidance, as well as the moderating effect of transfer pricing on the relationship between intangible assets, profitability, and tax avoidance. This study aims to provide insights into understanding the observed phenomena.
Pengaruh Capital Intensity, Profitabilitas terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai Variabel Moderasi: Studi Kasus Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Kinasih, Estu; Nuryati, Tutty; Rosa, Elia; Puspaningtyas Faeni, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1574

Abstract

The aim of this research is to determine the relationship between variables through hypothesis testing, in order to obtain research results. This type of research is causal or the relationship of cause and effect with a quantitative approach. The sampling technique in this research used purposive sampling. The results of this research show that capital intensity and profitability have a positive effect on tax avoidance. Institutional ownership as a moderating variable is able to moderate capital intensity and profitability on tax avoidance.
Pengaruh Mekanisme Bonus dan Intangible Assets terhadap Transfer Pricing dengan Tax Avoidance sebagai Variabel Moderasi Putri Anggraeni, Selvia; Nuryati, Tutty; Rossa, Elia; Puspaningtyas Faeni, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1575

Abstract

The purpose of this research is to analyze theories explaining the influence of bonus mechanisms and intangible assets on transfer pricing, with tax avoidance as a moderating variable. This study employs a quantitative approach through a literature review method. The research presents theoretical foundations, other explanatory variables, and findings from previous studies. The study is grounded in agency theory and signaling theory. Supportive variables influencing transfer pricing consist of bonus mechanisms and intangible assets, moderated by tax avoidance. The results indicate different relationships between bonus mechanisms and intangible assets concerning transfer pricing, as well as the relationship between tax avoidance in moderating bonus mechanisms and intangible assets concerning transfer pricing. This study aims to provide an overview to explain the occurring phenomenon.
Pengaruh Profitabilitas, Ukuran Perusahaan dan Leverage Pada Perusahaan Manufaktur Sektor Makanan & Minuman Terhadap Tax Avoidance Putri, Melansa; Nuryati, Tutty; Rossa, Elia; Puspaningtyas Faeni, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1576

Abstract

The purpose of this study is to find dan analyze theories regarding the effect of profitability, company size, dan leverage on tax avoidance. This research uses the literature review method. In this study, researchers analyzed dan explained variables from other literature findings. The theories used in this study are agency theory dan behavioral theory (TPB). The results stated that profitability, company size, dan leverage in food dan beverage sector manufacturing companies have a positive effect on tax avoidance.
Pengaruh Pemanfaatan Teknologi Informasi, Pengetahuan Perpajakan dan Tarif Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi Pengguna E-Commerce di Bekasi Cahya Kamila, Aulia; Nuryati, Tutty; Rossa, Elia; Puspaningtyas Faeni, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1577

Abstract

Taxes are a coercive contribution from society to the state that is required by laws and regulations and is used to finance government expenditure for the benefit of the people, but the results cannot be measured directly. The aim of this research is to determine the effect of information technology utilization, tax knowledge and tax rates on individual taxpayer compliance. The theory behind this research is attribution theory. This research uses the literature review method. The researcher presents reasons, other explanatory variables, and findings from previous literature. The results of this research are that information technology utilization, tax knowledge and tax rates has a effect of individual taxpayer compliance.
Pengaruh Intangible Asset dan Tunneling Incentive terhadap Tax Avoidance dengan Profitabilitas sebagai Variabel Moderasi Refi Fadilla, Meisya; Nuryati, Tutty; Rossa, Elia; Puspaningtyas Faeni, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1578

Abstract

The purpose of this study was to determine the effect of intangible assets and tunneling incentive on tax avoidance and to determine whether profitability can moderate intangible assets and tunneling incentive on tax avoidance in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2022. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2022. The research population is also included in the scale of multinational companies. Sampling in this study was conducted using a nonprobability sampling approach. The technique used to determine the sample in this study was purposive sampling. The type of data required in this study is secondary data in the form of financial statements. These results show different relationships between intangible assets and tunneling incentive on tax avoidance, as well as the relationship between profitability in moderating intangible assets and tunneling incentive on tax avoidance.
Pengaruh Penerapan Sistem E-Filing, Pengetahuan Perpajakan Dan Peran Relawan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Bekasi Novianti, Anita; Nuryati, Tutty; Rossa, Elia; Puspaningtyas, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1579

Abstract

Taxes play a critical role in Indonesia's development. According to statistics provided by the Central Bureau, taxes contributed an average of 79% to 82% of total state revenue between 2019 and 2023. However, there remains a discrepancy between the number of taxpayers reporting their obligations and the set target. To enhance compliance, innovations such as the e-filing system and tax volunteer program are utilized. This study employs a quantitative methodology utilizing surveys as a data collection technique through individual taxpayer questionnaires in Bekasi. The population and sample were determined using a simple random sampling methodology. Primary data were gathered from the questionnaires, while secondary data were collected from the literature, forming the basis of the research. The study's findings suggest that the utilization of the e-filing system, possession of tax knowledge, and availability of tax volunteers significantly contribute to the compliance of individual taxpayers in Bekasi.
Transformasi Ekonomi Melalui Piala Dunia FIFA 2022: Analisis Meningkatnya Pendapatan Per Kapita di Qatar sebagai Tuan Rumah Aqila Chairunnisa, Gina; Muhammad Muchlis, Madian
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1614

Abstract

The FIFA World Cup in Qatar is a prestigious sporting event, providing a unique opportunity for the country to gain economic benefits and increase Per Capita Income (PPK). This research aims to explore the impact of holding the World Cup on Qatar's PPK, by focusing on infrastructure development, economic investment and its long-term effects. This research uses descriptive design and comparative analysis with quantitative and qualitative approaches. Economic and infrastructure data is collected from official institutions and Qatari government authorities. Regression analysis is used to identify the relationship between independent variables (infrastructure development, economic investment) and the dependent variable (Income Per Capita). The research findings show that Qatar experienced a significant increase in Per Capita Income during and after the 2022 World Cup. The construction of modern stadiums, expansion of transport infrastructure and World Cup-related economic investments served as key drivers of the increase. This research concludes that holding the 2022 FIFA World Cup has a positive impact on Qatar's Per Capita Income, opening the door for learning and economic development strategies in the future. The implications of the research findings can provide guidance for other countries planning to host similar international sporting events.

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