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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 5 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2024): August 2024" : 5 Documents clear
Sustainable Tax Recovery to Prevent Tax Fraud in The Jabodetabek Area Andaningsih, IGP Ratih; Novita, Novita; Nugrahanti, Trinandari Prasetya; Arif, Elsya Meida
International Journal of Pertapsi Vol. 2 No. 2 (2024): August 2024
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.2.2.49-57

Abstract

In Conducting this field research,researchers conducted field research related to the practice of implementing tax and anti fraud (Tax Fraud) among MSMEs business players in Indonesia which refers to Law No 7 of 2021 in relation to economic recovery in the field of tax reform.The Aim to be achieved in this research to increase revenue .The research method used are used combinations a qualitative method and a quantitative method. A qualitative method used a symetric method with action research, critical analysis, quantitative narrative analysis, a Interviews and practical interview models and field observations with a symetric partial interest analysis approach using informant data. Representatives of business actors in the Jabodetabek area and surroundings areas, in Indonesia which has a gross turnover of 100 million per month. This research is very useful for increasing the potential and revenue of regional taxes and central taxes in the MSMe business distribution sector optimally and optimally. The contribution of the research is to increase tax revenues, especially the MSMe taxation sector. The results of the research are to increase the culture of awareness of paying taxes and be able to increase sources of state revenue.
The Influence of Thin Capitalization, Capital Intensity and Sales Growth on Tax Avoidance with Institutional Ownership as a Moderating Variable in Manufacturing Companies Registered as Indonesian Sharia Stock Index Companies Ayuningtia, Miranda; Pramiana, Omi
International Journal of Pertapsi Vol. 2 No. 2 (2024): August 2024
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.2.2.58-68

Abstract

This research aims to determine the effect of thin capitalization, capital intensity and sales growth on tax avoidance with institutional ownership as a moderating variable in manufacturing companies listed as Indonesian sharia stock index companies in 2021-2022. This research uses a quantitative descriptive method, with a total sample of 52 companies with 104 data used obtained from the company's annual financial reports. The results of this research show that thin capitalization, capital intensity, sales growth has an effect on tax avoidance, institutional ownership is able to moderate the effect of thin capitalization on tax avoidance, institutional ownership is able to moderate the effect of capital intensity on tax avoidance and institutional ownership unable to moderate the influence of sales growth on tax avoidance.
The Effect of ESG on Firm Value and Performance During Covid-19: Moderation Role of Industry Characteristic Dogi, Dean Charlos Padji; Lomousinea, Ian Edbert; Widuri, Retnaningtyas
International Journal of Pertapsi Vol. 2 No. 2 (2024): August 2024
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.2.2.69-78

Abstract

The objective of this study was to examine the correlation between Environmental, Social, and Governance (ESG), corporate value and performance, with the aim of establishing a basis for assessing ESG. An independent variable is the ESG score. The variables that will be measured are firm value and performance. Firm performance will be assessed using return on assets (ROA), while firm value will be indicated by Tobin's Q. Industrial growth, which quantifies the development of industrial aspects, will serve as a moderator to harmonise the connection between the independent and dependent variables. Analysis of data indicates that ESG factors have a detrimental effect on company value. ESG improves the performance of enterprises. Moreover, the growth of the industry does not alleviate the connection between environmental, social, and governance (ESG) factors and the value of a business. The correlation between ESG and corporate success is mitigated by the growth of the industry.
Magic Formula: Can It Be Used to Identify 'Winning Stocks' in the Indonesian Stock Exchange? Michael, Michael; Sasmitapura, Angga; Faninda, Sandra; Fransisca, Elza; Setiawan, Amelia
International Journal of Pertapsi Vol. 2 No. 2 (2024): August 2024
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.2.2.79-87

Abstract

Magic Formula, developed by Joel Greenblatt, offers a simplified investment model that can be used by individuals without extensive financial literacy. This model uses two key metrics: return on capital and earnings yield, to identify potentially profitable stocks. This study tests the effectiveness of the Magic Formula using data from companies listed on the Indonesia Stock Exchange over the past ten years (2011-2021). The results indicate that the Magic Formula yields an average annual return of 39.81%, significantly outperforming the market return, which stands at 6.16%.
Optimizing Indonesian Tax Collection with Effectiveness and Efficiency Analysis through Transformation to Improve National Welfare Priyono, Agus Puji; Nisa, Farhatun; Dwijayanti, Anggraeni
International Journal of Pertapsi Vol. 2 No. 2 (2024): August 2024
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.2.2.88-94

Abstract

This research uses a qualitative method with a descriptive analysis approach using secondary data obtained through observation and documentation to gain in-depth insight into the effectiveness and efficiency of tax collection in Indonesia for the 2018-2022 period and interviews with academics and practitioners in the field of taxation are also carried out for in-depth analysis of tax reform that supports the results of data on increases and decreases related to effectiveness and efficiency that have been carried out. The result is that from 2021 to 2022 the effectiveness in tax collection is declared effective, while from 2018 to 2020 it is ineffective where the lowest ratio occurs in 2019 at 0.84. During 2018-2022, the realization of DGT's budget expenditure is smaller than the budget plan set in the APBN, which shows that the use of DGT's budget expenditure is considered efficient where the variance value shows that the absorption of the planned budget is efficient. Various reforms to improve efficiency and effectiveness in tax policy, revenue supervision, and law enforcement in Indonesia such as the introduction of the functional position of tax extension officer for taxpayer education and consultation, Compliance Risk Management (CRM) supervision system is also implemented to map taxpayer risks, Tax policy includes digital tax and incentives and governance transformation to improve taxpayer compliance. Tax audit, comprehensively supervised ‘special audit’ aimed at improving work effectiveness.

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