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Infestasi
Published by Universitas Trunojoyo Madura
ISSN : 02169517     EISSN : 24608505     DOI : doi.org/10.21107/infestasi
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 10 Documents
 1 
Search results for , issue "Vol 20, No 1 (2024): JUNE" : 10 Documents clear
Aspek Yang Mempengaruhi Kualitas Informasi Laporan Keuangan M Sulkhanul Umam; Rahandhika Ivan Adyaksana; Tantri Dyah Ayu Lestari
InFestasi Vol 20, No 1 (2024): JUNE
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i1.24687

Abstract

The hotel industry is needed to significantly increase welfare and economic recovery after COVID-19. The high growth of the hotel industry must be balanced with quality financial management and reporting because many parties use financial reports as a basis for decision-making. The research examined the influence of accounting understanding, utilization of information technology, internal control systems, and human resource competency on the quality of financial statements. This research uses a quantitative approach with questionnaire tools distributed to 56 hotels with 4-star and 5-star hotel classifications. The research results show that understanding accounting, information technology utilization, internal control systems, and human resource competency influence the quality of financial statements. Fulfillment of the elements can be achieved by an adequate understanding of accounting from the personnel who prepare financial reports, the use of technology used by the company to increase the accuracy and availability of reports, a control system to minimize fraud, and competent human resources so that the rules present reports.
Pengaruh Kinerja Keuangan dan Corporate Governance terhadap Nilai Perusahaan Sub Sektor Perbankan Lutfiatus Sholikhah; Rini Rahayu Kurniati; Khoiriyah Trianti
InFestasi Vol 20, No 1 (2024): JUNE
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i1.25122

Abstract

The aim of this study is to examine the impact of financial performance, namely earning per share (EPS) and debt to equity ratio (DER), as well as corporate governance, namely managerial ownership (MO) and institusional ownership (IO), on firm value measured by price to book value (PBV). Employing a quantitative approach, this research analyzes data extracted from the annual reports of 14 selected companies in the Banking sub-sector from 2018 to 2022. By employing purposive sampling technique, a total of 70 research samples were collected and analyzed using IBM SPSS version 27. The method utilized is multiple linear regression analysis. According to the research findings, earning per share (EPS), managerial ownership (MO), and institusional ownership (IO) in partial t-tests significantly influence firm value (PBV). Meanwhile, debt to equity ratio (DER) in partial t-tests does not significantly affect firm value (PBV). The results indicate that both financial performance (EPS and DER) and corporate governance (MO and IO) have significant impacts on firm value (PBV). The company must increase EPS and managerial ownership to attract investors and enhance its value. Additionally, effective management of DER is necessary to maintain financial stability. Good management of institutional ownership can enhance oversight and company performance, ultimately increasing the company’s value in the capital market
The Effect of Profitability, Liquidity, Leverage, Firm Size, Operating Capacity, and Retained Earnings Towards Financial Distress: Evidence from Energy Companies Fatimah Adityaningrum; Mei Nia Widyaningrum; Mahirun Mahirun
InFestasi Vol 20, No 1 (2024): JUNE
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i1.23088

Abstract

This research aims to anticipate the possibility of financial distress by analyzing fundamental company financial factors such as profitability, liquidity, leverage, firm size, operating capacity and retained earnings ratio, specifically in energy sector companies listed on the Indonesia Stock Exchange in 2018-2022. The type of research carried out is causal associative research. This research data uses secondary quantitative panel data. The population in this study are energy companies listed on the Indonesia Stock Exchange in the 2018-2022 period. This sector was selected due to indications that energy companies were facing financial difficulties during the pandemic, as evidenced by several energy companies being delisted from the stock exchange. The sampling technique used was purposive sampling, obtaining 58 companies as research samples with five years of observation, resulting in 290 total observation data. The technique used for analysis is logistic regression with the help of EViews 13 software. The results of this study show that liquidity, firm size, and retained earnings hurt financial distress, while leverage has a positive effect on financial distress. Meanwhile, profitability and operating capacity do not affect financial distress. This research provides empirical evidence about the factors that influence financial distress and contributes to the signaling theory application literature in predicting bankruptcy conditions through financial distress analysis. Thus, this research could be a consideration for stakeholders when making decisions.
Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, dan Konservatisme Akuntansi Terhadap Nilai Perusahaan Mohammad Sholihin; Fina Fitriyana
InFestasi Vol 20, No 1 (2024): JUNE
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i1.23733

Abstract

This study aims to examine the effect of tax planning, deferred tax expense, and accounting conservatism on firm value. The research population is LQ45 companies listed on the Indonesia Stock Exchange (IDX). Determination of the sample using purposive sampling technique, obtained as many as 18 companies with 90 observation data. The analysis technique and hypothesis testing were carried out with panel data regression analysis through Eviews 9. The results of this study indicate that tax planning and deferred tax expense has no effect on firm value, while accounting conservatism have an effect on firm value. Simultaneously tax planning, deferred tax liabilities, and accounting conservatism affect firm value. Conservative accounting principles that have been applied in financial reports are considered as a positive signal by investors that management or agents have taken conservative steps to prevent exaggeration of com-pany assets and income. Positive signals from investors will be able to increase and increase the value of the company which is reflected in the share price on the capital market. 
Implikasi Artificial Intelligence Pada Aspek Perpajakan Puji Rahayu
InFestasi Vol 20, No 1 (2024): JUNE
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i1.25002

Abstract

The presence of artificial intelligence (AI) has changed business practices and has had an impact on employment and professions. Meanwhile, the income received by workers and professionals is the object of income tax. If there is a decrease in labor revenue and professional service users, it may also be followed by a decrease in tax revenue from the income tax sector. The purpose of this study is to determine the implications of AI on taxation aspects. This research uses qualitative methods with descriptive data analysis. The results show that AI has a positive impact on making it easier for taxpayers to carry out tax obligations, improve tax services, detect tax fraud, and potentially increase tax revenue from the Income Tax Article (ITA) 17 (2), Value Added Tax (VAT), and ITA 23 sectors for delivery services. The negative impact of AI is a decrease in tax revenue from ITA 21 or ITA 23 for expert services, followed by a decrease in personal income tax for these experts and employees. Recommendations for domicile tax certificate (DGT) as a consideration for making policies related to income tax for the use of AI. In addition, as a consideration, it also makes regulations for the Ministry of Manpower to protect professional experts and labor, the Ministry of Communication and Information to protect AI user data, the Ministry of Education and Culture to protect the profession of educators and review the use of AI in education, IAI the education compartment as a consideration for planning a curriculum for accounting education to keep pace with technological developments or AI. 
Prefence, Editorial Board, Table of Contence Editorial Board & Table Of Contens
InFestasi Vol 20, No 1 (2024): JUNE
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i1.26259

Abstract

The Effects of Carbon Tax, Fairness, and Government Trust on Public Views of Carbon Tax Adhityawati Kusumawardhani; Vanessa Saptadjaja; Megan Cahyono
InFestasi Vol 20, No 1 (2024): JUNE
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i1.25566

Abstract

The research aim to investigate the impact of fairness, trust, and carbon taxation on public perceptions of carbon tax. The purposive sampling procedure was employed to conduct this quantitative research. Indonesia’s primary contributor to carbon emissions is Java Island, which accounts for approximately 60% of the nation’s total emissions. The survey was administered online to 200 residents of the island. The populix/poplite platform was employed to draw the sample. SPSS was employed to perform multiple regression analysis. The findings of this investigation indicate that the public’s perceptions of Java are substantially influenced by fairness, trust, and carbon taxes. These findings indicate that the public is of the opinion that the carbon tax will be applied equitably and will have a positive impact on the environment. This research bolsters the public of view theory, which is crucial for the government to comprehend the critical factors that influence public acceptance and support for policy measures aimed at achieving sustainable objectives in the context of environmental policy. Additionally, it contributes to a more profound comprehension of the dynamics of public opinion in the context of climate change.
Pengaruh Struktur Kepemilikan Terhadap Penghindaran Pajak dengan CSR sebagai Variabel Mediasi Intan Ramadhani; Yanis Ulul Az'mi
InFestasi Vol 20, No 1 (2024): JUNE
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i1.24193

Abstract

Tax avoidance is a legal method for minimizing company taxes by exploiting loopholes in the tax system. Ownership structure plays an important role in a company's tax avoidance decisions, because the level of ownership can give rise to differences in attitudes in a company's decision-making, including decisions regarding tax avoidance activities. This research aims to analyze the mediating effect of corporate social responsibility ownership structure on tax avoidance. This research sample includes manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used in this research was purposive sampling, so the sample used amounted to 249 data. Path analysis is used as an analysis method. This research shows that ownership structure encourages corporate social responsibility practices in companies. The research results show that corporate social responsibility can mediate the influence of ownership structure on tax avoidance. The research provides main implications regarding the important role of social responsibility for companies to minimize the potential for tax avoidance.
Peran Kesadaran Pajak Dalam Peningkatan Kepatuhan Pajak Melalui Pengetahuan Dan Sanksi Pajak Retnaningtyas Widuri; Michella Shan Christabel; Evelyn Lavinia
InFestasi Vol 20, No 1 (2024): JUNE
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i1.23623

Abstract

This research aims to analyze the influence of tax knowledge and tax sanctions on tax compliance as well as the mediating role of tax awareness, related to the phenomenon that there are still many taxpayers who do not have compliance with their tax obligations, while a poor level of tax compliance can be a loss for the state. This research uses a survey method with a questionnaire base developed from several previous researchers, involving taxpayers who are MSME actors in the e-commerce sector spread across Indonesia. The number of respondents involved in this research was 117 people, with the criteria being taxpayers of MSMEs in the e-commerce sector. This research uses the Partial Least Square technique to carry out data analysis through the Warp Partial Least Square (Warp-PLS) application. The research results show that tax knowledge has a positive influence on tax compliance, while tax sanctions have no effect on tax compliance. Furthermore, it was also found that tax awareness was able to mediate the influence of tax knowledge and tax sanctions on tax compliance.
Author Index & Reviewer Author Index Reviewer
InFestasi Vol 20, No 1 (2024): JUNE
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i1.26261

Abstract

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