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Yulius Kurnia Susanto
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E-Jurnal Akuntansi TSM
Published by Sekolah Tinggi Ilmu Ekonomi Trisakti
ISSN : -     EISSN : 27758907     DOI : https://doi.org/10.34208/ejatsm
Core Subject : Economy, Social,
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences
E-Jurnal Akuntansi TSM is biannual publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting issues (financial accounting and capital market, auditing, management accounting, accounting information systems, taxation), and others. This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 498 Documents
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ANALISIS EFEKTIVITAS DAN EFISIENSI PEMUNGUTAN PAJAK DI INDONESIA Iman Akhadi
E-Jurnal Akuntansi TSM Vol 3 No 2 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i2.2120

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas dan efisiensi pemungutan pajak di Indonesia melalui Direktorat Jenderal Pajak (DJP) selama periode 2012-2021. DJP merupakan lembaga strategis di bawah Kementerian Keuangan Republik Indonesia yang bertugas mengelola kebijakan perpajakan dan penerimaan pajak. Analisis dilakukan dengan menggunakan data sekunder dari Laporan Keuangan DJP dan Badan Pusat Statistik (BPS) RI. Efektivitas pemungutan pajak diukur dengan membandingkan realisasi penerimaan pajak dengan target penerimaan yang ditetapkan dalam APBN. Hasil menunjukkan bahwa selama tahun 2012-2020, DJP tidak efektif dalam memenuhi target penerimaan pajak. Namun, pada tahun 2021, DJP berhasil mencapai efektivitas dalam pemungutan pajak dengan realisasi melebihi target. Efisiensi pemungutan pajak diukur dengan analisis varians antara rencana anggaran belanja DJP dengan realisasi anggaran belanja. Hasil menunjukkan pada tahun 2012 DJP tidak efisien karena realisasi anggaran lebih besar dari rencana. Namun, pada tahun 2013-2021, DJP berhasil mencapai efisiensi dengan realisasi anggaran lebih kecil dari rencana. Penelitian ini memberikan gambaran tentang pentingnya upaya terus menerus untuk meningkatkan efektivitas dan efisiensi pemungutan pajak di Indonesia. Diharapkan hasil penelitian ini dapat menjadi acuan bagi pemerintah dalam merumuskan kebijakan perpajakan yang lebih baik untuk membangun keuangan negara yang sehat dan berkelanjutan.
PENGARUH FAKTOR-FAKTOR KEUANGAN DAN TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN Jonathan Jonathan; Mungniyati Mungniyati
E-Jurnal Akuntansi TSM Vol 3 No 2 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i2.2163

Abstract

This study aims to obtain empirical evidence regarding the variables that affect firm value. The independent variables are the company's size, profitability, leverage, liquidity, capital structure, investment decisions, independent commissioners, institutional ownership, and managerial ownership. This study uses secondary data from financial and annual reports of companies listed on the Indonesia Stock Exchange from 2019 to 2021. It uses a purposive sampling method to select 131 companies that met the criteria. Hypothesis testing uses multiple linear regression analysis through the IBM SPSS Version 2.5. The results of this study indicate that firm size and independent commissioners influence the firm value. On the other hand, profitability, leverage, liquidity, capital structure, investment decisions, institutional ownership, and managerial ownership do not influence firm value.
PENGARUH TATA KELOLA PERUSAHAAN, CSR, DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Winnie; Ricky Aprilianto Mulyana
E-Jurnal Akuntansi TSM Vol 3 No 2 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i2.2165

Abstract

The purpose of this research was to determine the effect of independence commissioners, managerial ownership, institutional ownership, audit quality, corporate social responsibility, firm size, and environmental uncertainty on earning management. The population of this research consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2019-2021. The number of research samples is 153 companies. The sample selection technique in this research is purposive sampling and uses secondary data obtained from the official website of the Indonesia Stock Exchange. The data are tested and analyzed using multiple regression methods. The results of this study indicate that there is no influence between independence commissioners, managerial ownership, audit quality, corporate social responsibility, firm size, and environmental uncertainty on earnings management, while institutional ownership variables have an influence on earnings management.
FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA TANGERANG Aurelia Putri Hadi Atmaja; Rian Sumarta
E-Jurnal Akuntansi TSM Vol 3 No 2 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i2.2166

Abstract

This research aims to analyze and obtain empirical evidence on the factors that influence taxpayer compliance, such as the modern tax administration system, tax knowledge, tax service quality, tax socialization, attitude, awareness, and tax sanctions. This study uses the object of individual taxpayers in Tangerang City. The sample used in this study was 107 respondents with data collection by distributing questionnaires through Google Forms Link. This study uses purposive sampling and uses a 4-point Linkert Scale. This study provides results that the variables of modern tax administration systems, tax knowledge, tax socialization, attitude, awareness, and tax sanctions have an effect on taxpayer compliance. While the variables of tax service quality and attitude have no effect on taxpayer compliance. This indicates that the higher the implementation of the modern tax administration system, the level of knowledge, the implementation of tax socialization, the level of awareness, and the application of tax sanctions can increase taxpayer compliance.
ANALISIS PERHITUNGAN, PENYETORAN, PELAPORAN DAN PENCATATAN PPN PADA PT XX TAHUN 2021 Desi Dwiyanti Romadhon; Ida Bagus Nyoman Sukadana
E-Jurnal Akuntansi TSM Vol 3 No 2 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i2.2171

Abstract

This research aims to analyze the implementation calculation, depositing, reporting, and recording of VAT on XX company in 2021 It also explores the suitability with Regulations Number 42 Year 2009, Finance Minister Regulation Number 242/PMK.03/2014, Finance Minister Regulation Number 63/PMK.03/2021 and principle of general tax accounting. This analysis is carried out using qualitative descriptive methods, which collect and analyze the situation of the subject or object in an institutional form, based on the evidence and facts of the object of study. Data used includes periodic VAT returns for 2021, electronic receipts for 2021, input and output tax invoices for 2021, and recording journals for 2021. The results of this research showed that XX Company calculated, deposited, reported, and recorded VAT in accordance with Finance Minister Regulation Number 242/PMK.03/2014, Finance Minister Regulation Number 63/PMK.03/2021 and principle of generally tax accounting.
RETURN ON ASSETS, DEBT TO EQUITY RATIO, TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN Jesisca Febrica; Widyawati Lekok
E-Jurnal Akuntansi TSM Vol 3 No 3 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i3.2174

Abstract

The purpose of this study is to provide empirical evidence about the factors that affect firm value in Indonesia. Those factors are return on assets, debt to equity ratio, current ratio, dividend payout ratio, tax avoidance, and firm size. This study uses a population of non-finance companies that are listed in Indonesia Stock Exchange in the year 2019-2021. The selection sample in this study research was based on purposive sampling technique with a total 237 data samples used. This study uses a multiple regression model. The results of this study indicate that the return on assets has a positive effect on firm value, the greater return on assets can indicate that management is doing a good job thereby increasing firm value. The results of the debt to equity ratio have a positive effect on firm value, a high debt to equity ratio reflects that the company has a long-term investment strategy so that investors will invest in the company so that it will increase the firm value. The results of tax avoidance have a positive effect on firm value, tax avoidance can indicate a manager's personal motivation to manipulate company profits and provide false information to investors so that less tax avoidance can increase firm value. Meanwhile, the current ratio, dividend payout ratio, and firm size have no effect on firm value.
ANALISIS PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Cindy Cynthia; Meinie Susanty
E-Jurnal Akuntansi TSM Vol 3 No 3 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i3.2182

Abstract

Abstract: The purpose of this research is to obtain empirical evidence about the effect of size, age, sales growth, profitability, leverage, institutional ownership, and audit committee on tax avoidance. This study uses samples from all manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021 with 63 listed manufacturing companies used for sample in this research. The selection of these sample used the purposive sampling method with research data totaling to 189 and using multiple linear regression for hypothesis testing. The result of this study showed that size, profitability, leverage, and audit committee have effect on tax avoidance while the other variable which is age, sales growth, and institutional ownership had no effect to tax avoidance. Abstrak: Tujuan dari penelitian ini adalah untuk mendapatkan bukti secara empiris tentang pengaruh ukuran perusahaan, umur perusahaan, sales growth, profitabilitas, leverage, kepemilikan institusional, dan komite audit terhadap penghindaran pajak. Penelitian ini menggunakan sampel dari seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019 sampai dengan 2021 dengan 63 perusahaan manufaktur digunakan sebagai sampel dalam penelitian ini. Pemilihan sampel ini menggunakan metode purposive sampling dengan jumlah tahun data berjumlah 189 dan analisis menggunakan regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa ukuran perusahaan, profitabilitas, leverage, dan komite audit berpengaruh terhadap penghindaran pajak sedangkan variabel lainnya yakni umur perusahaan, sales growth, dan kepemilikan institusional tidak berpengaruh terhadap penghindaran pajak.
PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK Ricky Josafat; Meiriska Febrianti
E-Jurnal Akuntansi TSM Vol 3 No 3 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i3.2186

Abstract

The purpose of this research was to determine the effect of leverage, company size and other factors on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange by obtaining empirical evidence. The factors used as independent variables in this research are leverage, company size, capital intensity, profitability, audit committee, and sales growth which can influence the occurrence of tax avoidance as the dependent variable by using the Effective Tax Rate (ETR) measurement. The population used in this research are all manufacturing companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The sample selection was carried out using a purposive sampling method with predetermined criteria and resulted in 58 companies with 174 data that met the criteria and could be used as research samples. Data analysis in this research used multiple regression methods with several tests. From the tests and analysis carried out, this research shows that leverage has a positive effect on tax avoidance because greater leverage will increase interest expense as a deductible expense thereby reducing the level of tax expense and profitability has a negative effect on tax avoidance because the amount of profitability illustrates the amount of company profits that increase tax expense while other factors, namely company size, capital intensity, audit committee, and sales growth have no effect on tax avoidance. Keywords : Tax avoidance, leverage, capital intensity, profitability
PENGARUH TAX AVOIDANCE DAN LAINNYA TERHADAP NILAI PERUSAHAAN NONKEUANGAN DI BURSA EFEK INDONESIA Vivi Ferencia Tantono; Umar Issa Zubaidi
E-Jurnal Akuntansi TSM Vol 3 No 3 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i3.2188

Abstract

Abstract: This study aims to examine and analyze the effect of tax avoidance, return on assets, current ratio, debt to equity ratio, institutional ownership, dividend policy and company size on the nonfinancial firm value listed on the Indonesia Stock Exchange. This study used 90 non-financial companies listed on the Indonesia Stock Exchange and were selected using the purposive sampling method during 2019-2021. This hypothesis testing uses a multiple regression model as a data analysis method. The results of this study explain that return on assets and debt to equity ratio have an influence on firm value, while tax avoidance, current ratio, institutional ownership, dividend policy, and firm size have no effect on firm value.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN NON-KEUANGAN PADA BURSA EFEK INDONESIA Hendra; Suryanto
E-Jurnal Akuntansi TSM Vol 3 No 3 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i3.2189

Abstract

As of March 2022, there are 783 companies that have conducted an IPO on the Indonesia Stock Exchange. Investors need to analyze the company's value to find out the company's performance. This study was conducted to determine the effect of the dependent variable on Firm Value on the independent variables Return on Assets, Debt to Assets Ratio, Current Ratio, Firm Size, Dividend Payout Ratio, Assets Growth, Assets Management, and Audit Committee. The object of this study is a non-financial company listed on the Indonesian stock exchange from 2019 – 2021 as a population. The sampling method used in this study is purposive sampling and the method for analyzing data used multiple regression method. There were 93 companies and 279 data that passed the criteria. This study states Return on Assets and Debt to Assets Ratio have a positive effect on Firm Value. The current Ratio has a negative effect on firm value. Firm Size, Dividend Payout Ratio, Assets Growth, Assets Management, and Audit Committee have no effect on Firm Value.

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