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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 288 Documents
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Pengaruh Intensitas Aset Tetap, Kompensasi Manajemen dan Pajak Tangguhan terhadap Manajemen Pajak Sisilia Oktaviani; Ajimat Ajimat
InFestasi Vol 19, No 2 (2023): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v19i2.21802

Abstract

Penelitian ini bertujuan untuk menginvestigasi pengaruh intensitas aset tetap, kompensasi manajemen dan pajak tangguhan terhadap manajemen pajak. Dalam penelitian ini digunakan data sekunder berupa laporan keuangan perusahaan sektor consumer non-cyclical pada Bursa Efek Indonesia tahun 2017-2021. Dengan jumlah populasi sebanyak 98 perusahaan dan melalui penyaringan menggunakan metode purposive sampling, sehingga didapatkan sebanyak 28 perusahaan yang diteliti dalam periode 5 tahun yakni 2017-2021. Pengolahan data perusahaan dilakukan dengan metode regresi data panel. Hasil penelitian menyimpulkan bahwa intensitas aset tetap, kompensasi manajemen dan pajak tangguhan secara simultan berpengaruh terhadap manajemen pajak. Kompensasi manajemen secara parsial berpengaruh terhadap manajemen pajak, sedangkan intensitas aset tetap dan pajak tangguhan secara parsial tidak berpengaruh terhadap manajemen pajak.This research aims to investigate the influence of fixed asset intensity, management compensation and deferred taxes on tax management. In this research, secondary data was used in the form of financial reports of non-cyclical consumer sector companies on the Indonesian Stock Exchange for 2017-2021. With a population of 98 companies and through screening using the purposive sampling method, 28 companies were studied in the 5 years period, namely 2017-2021. Company data processing is carried out using the panel data regression method. The research results conclude that fixed asset intensity, management compensation and deferred taxes simultaneously influence tax management. Management compensation partially influences tax management, while fixed asset intensity and deferred taxes partially have no influence on tax management.
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.
How Fintech Peer to Peer Lending Affected MSMEs Financial Access: Case Study Amartha Indah Permata Suryani; Atika Gando Suri; Zahra Shafira
InFestasi Vol 19, No 2 (2023): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v19i2.22921

Abstract

The recent emergence of financial technology (FinTech) is believed to be able to solve SME problems related to access to capital sources. One of the popular fintech business models is the online lending platform (Peer to Peer Lending) which is growing rapidly in Indonesia. This research will focus on one of the Peer to Peer lenders registered in Indonesia which has helped MSMEs in rural areas, namely PT Amartha Mikro Fintek (amartha.com). This study will reveal how P2P lending empowers MSMEs to support their business. This research will use descriptive qualitative with a case study approach. The research results show that P2P lending is an integral part of the Indonesian financial system and increases MSME inclusion. PT Amartha Mikro Fintek's micro loan model expands access. However, long-term sustainability depends on wise regulation and governance to ensure consumer protection as well as innovation.
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.
Pengaruh Peghindaran Pajak, Pertumbuhan Penjualan dan Tanggungjawab Sosial Perusahaan Terhadap Nilai Perusahaan Adib Mustafid; Sutandijo Sutandijo
InFestasi Vol 19, No 2 (2023): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v19i2.21805

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penghindaran pajak, pertumbuhan penjualan dan tanggungjawab sosial perusahaan terhadap nilai perusahaan. Jenis penelitian ini adalah kuantitatif asosiatif dengan menggunakan data sekunder berdasarkan laporan keuangan dalam kurun waktu lima tahun pada periode 2017-2021 yang diambil dari situs Bursa Efek Indonesia dan situs masing-masing perusahaan sub sektor makanan dan minuman dengan jumlah sampel sebanyak 30 perusahaan dan melalui penyaringan data menggunakan purposive sampling, didapatkan sampel sebanyak 10 perusahaan. Pengolahan data dilakukan dengan metode regresi data panel dengan menggunakan Eviews versi 12. Hasil olah data statistik penelitian, menunjukkan bahwa penghindaran pajak secara parsial berpengaruh positif terhadap nilai perusahaan sedangkan pertumbuhan penjualan dan tanggungjawab sosial perusahaan secara parsial tidak berpengaruh terhadap nilai perusahaan.This study aims to analyze the influence of tax avoidance, sales growth and corporate social responsibility on firms value. The type of research is quantitative associative by using secondary data based on financial statements within a period of five years in the 2017-202 period taken from the Indonesia Stock Exchange website and the website of each company, with a with a population of 30 companies and through data filtering using purposive sampling, a sample of 10 companies was obtained. Data processing was carried out using the panel data regression method using Eviews version 12. From the result of statistical data processing, it was found that tax avoidance partially affects firms value while sales growth and corporate social responsibility partially does not affect firms value.
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.
The Moderating Effect of Dividend Policy on Corporate Image of Corporate Social Responsibility on Financial Performance Sonia Mareta; - Lismawati; Eddy Suranta; Fenny Marietza; - Fadli
InFestasi Vol 19, No 2 (2023): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v19i2.22936

Abstract

This research aim to investigate of the moderating effect of dividend policy on company image resulting from Corporate Social Responsibility (CSR) activities on the firm’s financial performance relathionship. This research employ quantitative method by applying it empirically to examine the financial performance of companies that are consistently on the LQ-45 of the Indonesian Stock Exchange on year 2020-2022. The model conducted in this research produces accurate estimation of the firm’s financial performance over several periods. The result found the importance of company dividend policy in moderating the influence of corporate image generated by Corporate Social Responsibility on company financial performance. The result also found that the company's financial performance results have a better for corporate image of corporate social responsibility and dividend policy. Therefore, this reseach can help stakeholders to identify investment decisions as they search for the most valuable companies and groups of companies to invest in. Additionally, our findings can help policymakers to identify trends in corporate financial performance over time.
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

Auditors' Perceptions of Artificial Intelligence, Institutional Pressure, and Auditor Personality on Audit Quality Abiyyu, Achmad Daffa; Mustafida, Nurul
InFestasi Vol 20, No 2 (2024): DECEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i2.27849

Abstract

This study analyses the effect of Artificial Intelligence, institutional pressure, and auditor personality on audit quality. The respondents were 84 auditors at Public Accounting Firms in Surabaya. This research is motivated by the inconsistency of previous research results. In addition, AI, which has begun commonly used by auditors to assist in audit tasks, has become the focus of new research. Auditors' perceptions may differ in accepting that AI will provide benefits or cause disruption during the audit process. Empirical results show that institutional pressure and auditor personality influence audit quality, while the use of AI does not affect audit quality. Although AI can help answer various questions, it's not always directly correlated with audit quality. This research show that managers at public accounting firms need to consider the presence of AI to increase the speed and quality of auditor work. However, they also need to organize and plan AI adoption to avoid unsatisfactory results. In addition, managers must also choose skilled professional auditors who can integrate with AI systems to improve company performance and reduce the risk of misuse of AI systems. In practice, managers still really need to consider personality in the auditor profession and use it as an indicator for assessing quality. In addition, auditors' perception of institutional pressure will improve audit quality if they perceive such pressure as a driving factor for performance quality.
Prefence, Editorial Board, Table of Contence Table of Contence, Prefence Editorial Board
InFestasi Vol 20, No 2 (2024): DECEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i2.28642

Abstract

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