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Proceeding of International Conference on Entrepreneurship (IConEnt)
Published by Universitas Pelita Harapan
ISSN : -     EISSN : 29882664     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Proceeding of International Conference on Entrepreneurship (IConEnt) berisi artikel-artikel ilmiah dari para peneliti dari lingkup internasional yang mengikuti konferensi IConEnt yang akan diadakan rutin setiap tahun oleh Fakultas Ekonomi dan Bisnis Universitas Pelita Harapan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 370 Documents
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ANALYSIS OF CALCULATION, RECORDING AND WITHHOLDING OF ARTICLE 23 INCOME TAX ON FREIGHT FORWARDING SERVICES (CASE STUDY AT PT. FREIGHT CARGO LOGISTICS) Ningrum, Endah Prawesti; Amartia, Gina
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 2 (2022): Proceedings of the 2nd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

Income Tax (PPh) article 23 is a tax withheld on income received by domestic taxpayers as well as permanent forms of business originating from capital. One of the services contained in PPh article 23 is freight forwarding services. This study aims to determine the mechanism for calculating, recording, and withholding income tax article 23 on freight forwarding services at PT. Freight Cargo Logistics in 2020 to 2021 and the suitability of calculating, recording, and withholding income tax article 23 for freight forwarding services at PT. Freight Cargo Logistics with Minister of Finance Regulation 141/PMK.03/2015. The research method used in this research is descriptive qualitative. The primary data from this study were obtained directly from PT. Freight Cargo Logistics which consists of withholding evidence for 2020 and 2021, a list of withholding evidence of Article 23 Income Tax, Article 23 Income Tax Returns. Imposition of income tax rates withheld by PT. Freight Cargo Logistics to vendors with NPWP are subject to 2% of the basic withholding tax (tax object value). The results of this study indicate that the implementation of calculations, recording, and deductions from PT. Freight Cargo Logistics complies with the current tax regulations.
THE EFFECT OF TAX KNOWLEDGE AND MODERNIZATION OF THE TAX ADMINISTRATION SYSTEM ON INDIVIDUAL TAXPAYER COMPLIANCE Lestari, Tri Yuli; Khasanah, Uswatun
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 2 (2022): Proceedings of the 2nd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This research aims to determine whether there is an effect of tax knowledge and modernization of the tax administration system on individual taxpayer compliance in Bahagia Village Babelan Bekasi West Java. The variable used in this research is tax knowledge and modernization of the tax administration system as the independent variable and individual taxpayer compliance as the dependent variable. The population used in this research is taxpayers in Bahagia Village Babelan Bekasi West Java. The sample selected in this research used a purposive sampling method with predetermined criteria. The sample used is 100 respondents””methods of data collection by using a questionnaire. The data analysis technique in this research used a research instrument test, classical assumption test, and multiple linear regression analysis. The results of this research indicate that partially and simultaneously, tax knowledge and modernization of the tax administration system have a positive and significant effect on individual taxpayer compliance.
THE EFFECT OF THE FRAUD TRIANGLE IN FINANCIAL STATEMENT DETECTION OF FRAUD ON TRANSPORTATION COMPANIES Sihombing, Tanggor; Nugroho, Febry Aditya
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 2 (2022): Proceedings of the 2nd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This research was done to analyze the role of the fraud triangle theory in detecting the occurrence of financial statement fraud of transportation companies listed on S&P Capital IQ and Bursa Efek Indonesia from 2018 through 2020 from 2018 through 2020. The variables tested in this research are financial stability pressure, excessive pressure, personal financial need, financial target, ineffective control, and rationalization. This research uses 162 data from 54 transportation companies on S&P Capital IQ and Bursa Efek Indonesia. The test was done using Stata version 16. It showsed that financial stability pressure, personal financial need, financial target, and independent rationalization variables positively affect the occurrence of financial statement fraud. In contrast, excessive pressure and ineffective control of independent variables hurt the occurrence of financial statement fraud.
COHERENT RISK MEASUREMENT Budhidarma, Valentino
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 2 (2022): Proceedings of the 2nd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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In the world of finance, risk management refers to the practice of identifying potential risks in advance, analyzing them, and taking precautionary steps to reduce/curb the risk. When an entity makes an investment decision, it is exposed to many financial risks. The purpose of this paper is to test whether any of the five risk measurements: (1) alpha, (2) beta, (3) standard deviation, (4) Sharpe ratio, and (5) Treynor Ratio are coherent. The results show that none of the five risk measurements are coherent.
INFORMATION ASYMMETRY, MARKET REACTION AND COMPANY PERFORMANCE: PRE AND DURING THE COVID-19 PANDEMIC Herusetya, Antonius; Lawu, Sintya Andrey
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 2 (2022): Proceedings of the 2nd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This study examines the effect of information asymmetry and market reaction on company performance before and during the Covid-19 pandemic. The population in this study are all listed companies on the Indonesia Stock Exchange except for the financial sector with the 2018-2020 observation year. We define the observation period as pre- pandemic (2018-2019) and during the pandemic Covid-19 (2020). This study used the purposive sample selection method and obtained 953 observations. Using multiple linear regression analysis models, our study finds evidence that information asymmetry negatively affects firm performance. During the Covid-19 pandemic, this study finds weak evidence of the moderating role of Covid-19 on the relationship between information asymmetry and performance. Furthermore, this study found no evidence that the company's performance gave a market reaction, measured by the earnings response coefficient, but in the Covid-19 pandemic period, the company's performance gave a positive market reaction.
THE INFLUENCE OF TAX AGGRESIVENESS ON FIRM VALUE WITH CORPORATE GOVERNANCE AS A MODERATING VARIABLE Puspitaningrum, Cristin; Soetardjo, Mulyadi Noto
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 2 (2022): Proceedings of the 2nd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

The objective of this study is to investigate whether tax aggresiveness has an impact on firm value. In addition, this study also examines whether the mechanism of corporate governance influences the relationship between tax aggresiveness and firm value. Examining the moderating effect of corporate governance in the relationship between tax aggresiveness and firm value for the context of Indonesia is still rarely done. Using 213 firm-year samples from 2015-2019 data of 76 public firms registered at BEI from consumer cyclinal sector, this study regresses (1) tax aggresiveness toward firm value, (2) the interaction between tax aggresiveness and corporate governance toward firm value. The test result provides an evidence that tax aggresiveness has a negative impact on firm value. However, this study does not provide an empirical evidence that the influence of tax aggresiveness on firm value can be moderated by corporate governance mechanism.
THE INFLUENCE OF RETURN ON ASSETS, LEVERAGE, CAPITAL INTENSITY, AND CORPORATE GOVERNANCE TOWARDS TAX AVOIDANCE Wiratama, Yolanda Rian; Kurniawan, Budi
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 2 (2022): Proceedings of the 2nd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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This research was aimed to know the influences of return on asset, leverage, capital intensity, and corporate governance on tax avoidance. The population in this study were all property, real estate, and building construction companies listed on the Indonesia Stock Exchange in 2017 - 2019. The data used in this study was secondary data. The number of research samples obtained was 31 companies with purposive sampling technique and the number of observations of research data obtained was 93. This study used the multiple linear regression method with a random effects approach model. The results of this study are (1) return on asset has a significant negative effect on tax avoidance, (2) leverage has a significant positive effect on tax avoidance, (3) capital intensity has no effect on tax avoidance, (4) corporate governance has a significant negative effect on tax avoidance.
CURRENT ACCOUNTS, SAVINGS, AND TIME DEPOSITS TO OPERATING PROFIT: A COMPARATIVE STUDY ON INDONESIAN STATE-OWNED BANKS Simatupang, Apriani; Evidente, Gladys T.
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 2 (2022): Proceedings of the 2nd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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This study compares current accounts, savings, term deposits, and operating profit among state-owned banks during the Covid 19 pandemic. This study also compares the effect of current accounts, savings, and term deposits on the operating profit of state-owned banks. The research method used is a comparative study. The study results were that during the Covid 19 pandemic, the most significant amount of current accounts was at BMANDIRI; savings and term deposits at BBRI; and operating profit was at BMANDIRI. The lowest current accounts, savings, term deposits, and operating profit were in BBTN. Comparing current accounts, savings, and term deposits, BBNI does not significantly affect operating profit. At BBRI, BMANDIRI, and BBTN, demand deposits, savings, and term deposits have a significant influence. BBTN's current accounts and savings have a negative effect on its operating profit, while BBRI and BMANDIRI have a positive effect. Term deposits at BBRI, BMANDIRI, and BBTN positively influence operational reports. It can be concluded that during the Covid 19 pandemic in 2020, current accounts, savings, and term deposits significantly influenced operating profit.
THE EFFECT OF SUSTAINABILITY REPORT QUALITY ON REVENUE GROWTH GENDER OF THE BOARD OF DIRECTORS AS A MODERATING VARIABLE Triwacananingrum, Wijaya; Rembulan, Sri
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 2 (2022): Proceedings of the 2nd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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This study aims to determine the relationship between the influence of the association between the quality of sustainability reports on revenue growth, as well as the gender diversity of the board of directors as a moderator of the relationship between the two variables. This research uses multiple regression model for the analysis tool. A sample of 146 data was collected from 73 industrial, energy, and mineral resource companies listed on the Singapore Exchange (SGX) for two periods (2018-2019). The results showed that the quality of the sustainability report had no significant effect on revenue growth. In addition, the results of this study also show that the gender diversity of the board of directors does not significantly affect the relationship between the quality of sustainability reports and revenue growth.
THE EFFECT OF SERVICE QUALITY, FOOD QUALITY, AND CUSTOMERS EXPERIENCE TOWARD CUSTOMERS SATISFACTION AT KOKI SUNDA MEDAN Lin, Vivian; Alfonsius, Alfonsius
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 2 (2022): Proceedings of the 2nd International Conference on Entrepreneurship (IConEnt)
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Koki Sunda Medan has a 4.4 rating in Google Review, which means there are many dissatisfied customers, and most of them complain about unprofessional services from staff, food is served cold and undercooked, and customers are not having a good time. Hence, this research aims to analyze if service quality, food quality, and customer experience affect customer satisfaction at Koki Sunda Medan. Data sources are primary and secondary. The technique is convenience sampling and surveys 100 participants who have visited and purchased in Koki Sunda Medan. The model of this research is multiple linear regression. The research outcomes are that service quality has a partial effect on customer satisfaction, food quality has a partial effect on customer satisfaction, and customer experience partially affects customer satisfaction. Service quality, food quality, and customer experience simultaneously affect customer satisfaction at Koki Sunda Medan. This research recommends enhancing staff alertness, installing appliances and complimentary dishes, and holding activities for customers to create memorable experiences.

Page 18 of 37 | Total Record : 370

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