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Retnaningtyas Widuri
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International Journal of Pertapsi
Published by Universitas Kristen Petra Surabaya
ISSN : -     EISSN : 30255945     DOI : https://doi.org/10.9744/ijp
Core Subject : Economy,
Economics, Econometrics & Finance
International Journal of Pertapsi (IJP) is peer–reviewed journal publishing high–quality, original research and published biannually (January and July) by Pertapsi-Indonesia. The aim of IJP is to provide an intellectual platform for the international scholars and to promote interdisciplinary studies in business and social science and become the leading journal in socio humaniora and social science in the world. The Indonesian Journal of Pertapsi (IJP) accepts articles original empirical (qualitative or quantitative) research, literature reviews, theoretical or methodological contributions, integrative reviews, meta-analyses, comparative or historical studies that meet the standards established for publication in the journal on the following topics: Taxation, Business Law, Financial Accounting, Management Accounting, Behavior in Accounting, Sustainability Accounting, Public Sector Accounting, Auditing, Budgeting and Financing, Capital Market and Corporate Governance.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 21 Documents
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Does Top Management Support Improving The Quality of AIS? Elza Fransisca; Yenni Carolina; Rapina Rapina
International Journal of Pertapsi Vol. 1 No. 1 (2023): August 2023
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.1.1.1-7

Abstract

There is extensive growth in Accounting Information System (AIS) utilization during the COVID-19 pandemic in order to adapt to this situation. Due to the great increase in the use of AIS, it is necessary to develop the quality of AIS itself to produce good quality accounting information for users. The accounting information system can be affected by many factors. This study aims to analyze the effect of top management support on the quality of the AIS. This research was conducted on fifty five private banks in Indonesia. The data was retrieved using a questionnaire distributed directly or online. This type of research is explanative research with a quantitative approach. There are two research results, namely: (1) top management support has a positive effect on the quality of the AIS, (2) the quality of the information system has a positive effect on the quality of accounting information.
The “Missing-Part” in Withholding Tax Mechanism Charoline Cheisviyanny; Herlina Helmy; Nayang Helmayunita; Vanica Serly; Sany Dwita
International Journal of Pertapsi Vol. 1 No. 1 (2023): August 2023
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.1.1.8-13

Abstract

This research aims to get understanding and find the solution of the problems related to withholding tax mechanism, especially to treasurers and non-treasurers. The informants are the taxpayers who are government partners. Data was collected through interviews and document analysis. The results show the problems are related to the socialization of new policy, the new procurement platform (SIPLah), the harmful mechanism, and the unclear tax rules. The suggested solutions are to strengthen the position of DGT in withholding tax mechanism and to improve inter-ministerial synergy.
The Impact of Corporate Social Responsibility and Institutional Ownership on Corporate Tax Aggressiveness with Firm Size as Moderating Variable Retnaningtyas Widuri
International Journal of Pertapsi Vol. 1 No. 1 (2023): August 2023
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.1.1.14-20

Abstract

This study aims to determine the relationship between corporate social respon­sibility and institutional ownership on tax aggressiveness, focusing on firm size as moderating variables. The population of this study were companies listed on the Indonesia Stock Exchange (IDX) during 2016 until 2020. A purposive sampling approach was used in the sample selection process for this study, and the final sample was collected by 110 companies with 520 units of analysis. In this study, hypotheses were examined using structural equation modeling. The results showed that CSR disclosure had a positive effect on tax aggressiveness. Firm size positively moderates the relationship between CSR and affects tax aggressiveness. The second result, institutional ownership has a negative effect on tax aggressiveness. Firm size positively moderates the relationship between institutional ownership and tax aggressiveness. Those academic scholars, practitioners, and regulators who are interested in uncovering corporate governance score, tax avoidance, and CSR may find these findings to be of interest. Before mandating extra governance procedures for companies operating in their nation, regulators are required to first assess the legal framework in their country as well as the actual corporate governance mechanisms already in place. This paper examines the relationship between CSR and tax avoidance with a sample of all companies listed on the IDX for five years using firm size as a moderator.
Accountability and Internal Control of Religious Organizations (Study on GKPB Immanuel Tabanan) Helena Maharina Nalle; Ni Luh Putu Sri Purnama Pradnyani; Putu Aristya Adi Wasita
International Journal of Pertapsi Vol. 1 No. 1 (2023): August 2023
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.1.1.21-31

Abstract

Religious organizations require accountability practices in managing their funds. These accountability practices are reinforced through the implementation of internal controls. The discovery of fraud in religious organizations shows that their internal controls are weak and their management lacks accountability. This research focuses on GKPB Immanuel Tabanan, aiming to understand the implementation of accountability and internal controls in managing acquired funds. The method used in this research is a descriptive qualitative approach, involving the collection of primary data through in-depth interviews, observations, and documentation. Data validity is tested using triangulation techniques. The research shows that accountability at GKPB Immanuel Tabanan has been effective. This is evident from the assignment of tasks and responsibilities to the church administrators, clear procedures in the selection of church administrators, and the church treasurer's role in overseeing all cash expenditures. Furthermore, the church has also implemented a code of ethics. The implementation of the internal control system has been effective. Procedures for cash receipts and disbursements have been established. Steps to mitigate risks are in place. Each cash expenditure requires authorization from the relevant authorities. Information regarding the church's financial reports is presented openly and accessible to the congregation, and internal audits are being conducted. the church has also implemented a code of ethics. The implementation of the internal control system has been effective. Procedures for cash receipts and disbursements have been established. Steps to mitigate risks are in place. Each cash expenditure requires authorization from the relevant authorities. Information regarding the church's financial reports is presented openly and accessible to the congregation, and internal audits are being conducted. the church has also implemented a code of ethics. The implementation of the internal control system has been effective. Procedures for cash receipts and disbursements have been established. Steps to mitigate risks are in place. Each cash expenditure requires authorization from the relevant authorities. Information regarding the church's financial reports is presented openly and accessible to the congregation, and internal audits are being conducted
The Effect of Profitability, Liquidity, and Company Size on Company Value in The Banking Subsector Ni Kadek Sanex Indrawati Cahyani; Ni Luh Putu Sri Purnama Pradnyani; Rai Gina Artaningrum
International Journal of Pertapsi Vol. 1 No. 1 (2023): August 2023
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.1.1.32-40

Abstract

This study examines the effect of profitability, liquidity, and firm size on firm value. Quantitative research in this study with secondary data in the form of financial statements and annual reports of banking sub-sector companies listed on the IDX from 2019 to 2021. The sample determination method used purposive sampling with the following criteria: 1) banking subsector companies listed on the IDX during the study period, 2) banking subsector companies that presented consistent and complete financial statements and annual reports during the study period, 3) banking subsector companies that did not experience or suffer losses during the research period from 2019-2021, so as to obtain data of 45 observations. The data analysis approach used in this study is multiple linear regression analysis, with the assistance of SPSS 20 for data display. The present study involves the examination of data via the use of the SPSS analysis tool, namely version 20, in order to conduct an analysis of multiple linear regression. The findings of this research suggest that the relevance of profitability positively impacts the valuation of a corporation. The presence of liquidity has a favorable impact on the valuation of firms. The size of a corporation has a favorable impact on its worth. The findings indicate that the value of the business is influenced by three key criteria, namely profitability, liquidity and firm size. Investors are likely to take this element into account when making investment decisions, since a rise in the value of a firm is often accompanied by an increase in its stock price, so as to guarantee that investors may get maximum returns on their investments.
Maintaining Progresiveness of Personal Income Tax Rates in The Indonesian Income Tax Law Suwardi Suwardi
International Journal of Pertapsi Vol. 1 No. 1 (2023): August 2023
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.1.1.41-50

Abstract

This research is related to the argumentation of the plans of several tax authorities, including the Indonesian authorities, to increase the personal income tax rate. The imposition of taxes through increased individual tax rates is one way for post-Covid-19 funding. The increase in tax rates is considered not to pose a risk to consumption or the principle of tax equity. This study uses a descriptive quantitative research method that tries to explain the planned increase in tax rates by the Indonesian tax authorities is by international trends or practices, the principle of justice, and taxpayer behavior. The comparison of the taxable lower limit, rate, GDP Per Capita, PKP Upper Limit, Number of Taxable Layers, and the impact of changes in individual tax rates are used to explain this research. The G-20 and ASEAN countries were selected based on the GDP per Capita scheme and geographical proximity. This study aims to answer the relevance of the implication of imposing progressive rates with Indonesian conditions, the plan to increase tax rates for Personal Income Tax and increase the number of taxable layers. The review of the threshold of taxable income also gets a portion of this research as well. This study also reviewed the rate mantaing from 30% to return to the 35% rate. The results of the study show that the wishes of the Indonesian tax authorities are in line with trends in state financing after the Covid-19 pandemic. This rate increase is not without risk. This rate increase will have implications for changes in the behavior of individual taxpayers who are affected by regulatory changes. The plan to change the individual tax structure should also consider the principles of fairness, progressiveness, general principles of tax reform, and changes in the behavior of taxpayers who are affected by regulatory changes. Changes in tax rates should increase taxpayer voluntary compliance.
The Effect of Tax Avoidance on Cost of Debt with Institutional Ownership as a Moderating Variable (Empirical Study of Energy Sector Companies Listed on The IDX 2020-2022) Utami, Laila Dyah; Pramiana, Omi
International Journal of Pertapsi Vol. 2 No. 1 (2024): February 2024
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.2.1.1-8

Abstract

This research aims to test the effect of tax avoidance on the cost of debt with institutional ownership as a moderating variable. In this research, tax avoidance is measured by the effective tax rate. The population in this research is energy sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This type of research is quantitative research. The sample in this research was obtained using purposive sampling, namely selecting samples using predetermined criteria. Based on the purposive sampling method, 57 samples were obtained from 82 energy sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The analytical methods used are simple linear regression analysis, Moderated Regression Analysis, partial test (t), and coefficient of determination test (R2) using the SPSS version 16 program. The results of this research show that tax avoidance has a significant negative influence on cost of debt. Institutional ownership can strengthen the tax avoidance and cost of debt variables.
Potential of Tax Avoidance Based on Fraud Hexagon in Manufacturing Companies in BEI in Tax Avoidance Practice Wahyuni, Dwi Sri; Pramiana, Omi
International Journal of Pertapsi Vol. 2 No. 1 (2024): February 2024
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.2.1.9-19

Abstract

This research aims to determine the influence of pressure, opportunity, rationalization, competence, arrogance and collusion on tax avoidance in manufacturing companies on the IDX in carrying out tax avoidance practices in 2021-2022. This research uses a quantitative descriptive method, with a total of 27 companies as a sample with 54 data used obtained through company annual reports. The results of this study show that the pressure variable proxied by ROA has an effect on tax avoidance, the opportunity variable proxied by the proportion of independent board of commissioners (BDOUT) has no effect on tax avoidance, the rationalization variable proxied by audit opinion has an effect on tax avoidance, the competency variable which is proxied with changes in directors having no effect on tax avoidance, the arrogance variable which is proxied by CEO narcissism has no effect on tax avoidance, the collusion variable which is proxied by political connections has an effect on tax avoidance.
The Influence of Intellectual Capital on Financial Performance with Earnings Management as A Mediating Variable in Financial Companies Listed on The IDX in 2020-2022 Wasista, I Gede Pande Eka; Pradnyani, Ni Luh Putu Sri Purnama; Wasita, Putu Aristya Adi
International Journal of Pertapsi Vol. 2 No. 1 (2024): February 2024
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.2.1.20-28

Abstract

Financial performance is a form of evaluation and analysis of the financial performance of an entity in achieving its objectives. To achieve good financial performance, of course, quality resources are needed. Intellectual capital can be the main reason for achieving good financial performance in an entity because it has competitive advantages such as knowledge, skills, experience, and adequate information, which is in line with the resource-based view theory. However, to achieve good financial performance in the eyes of the public, earnings management practices are often carried out in each entity to cover up failures or fulfill the wishes of stakeholders. Earnings management practices are acts of manipulation of an entity's financial data to make it look good in the eyes of the public and do not describe actual financial performance. This research was conducted on insurance sub-sector financial companies listed on the IDX in 2020–2022. The method of determining the sample used was purposive sampling with the criteria that the insurance sub-sector financial companies published their annual reports consecutively from 2020–2022, so that 11 insurance sub-sector financial companies were obtained. The data analysis techniques used are SEM-PLS and path analysis using the SmartPLS application. Based on the research results, it is known that intellectual capital proxied using VAIC has a positive effect on financial performance proxied by ROA. Intellectual capital proxied by VAIC has no effect on earnings management proxied by DAC. Earnings management, proxied by DAC, has no effect on financial performance, proxied by ROA. Intellectual capital has no effect on financial performance after being mediated by earnings management; therefore, earnings management is called full mediation.
The Effect of Corporate Social Responcibility, and Good Corporate Governance on The Financial Performance of The Health Sector Listed on The Indonesia Stock Exchange in 2019-2022 Widiyantara, I Gede Agus; Pradnyani, Ni Luh Putu Sri Purnama; Wasita, Putu Aristya Adi
International Journal of Pertapsi Vol. 2 No. 1 (2024): February 2024
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.2.1.29-39

Abstract

Financial performance is used as an assumption by investors in seeing the company's success rate. Maximizing financial performance is the same as paying attention to the prosperity of stakeholders. Therefore, companies do not only focus on profits, but need to pay attention to social and environmental conditions. Thus it can attract investors to invest in the company. The purpose of this study was to determine the effect of the implementation of Corporate Social Responsibility, Independent Commissioner, Audit Committee, Constitutional Ownership on the company's financial performance.The research method used is quantitative and qualitative research methods with secondary data. This research was conducted at health sector companies listed on the Indonesia Stock Exchange for the period of 2019 to 2022. The sample determination method used purposive sampling and obtained 52 observation samples. The data analysis technique used is multiple linear regression analysis with data presentation assisted by the SPSS 26 application. The results of this study indicate that the implementation of Corporate Social Responsibility has a positive effect on Financial Performance, Independent Commissioner has a positive effect on Financial Performance, Audit Committee has a positive effect on Financial Performance, while Constitutional Ownership has no effect on Financial Performance. These results are expected to be a consi­deration for investors in investing, because increasing financial performance is characterized by an increase in the company's share price, so that investors get optimal returns.

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