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Susanto, Liana
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Social Sciences Other

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Faktor-Faktor Yang Mempengaruhi Kemauan Wajib Pajak Orang Pribadi Untuk Mengikuti Tax Amnesty (Studi Empiris Pada Perguruan Tinggi Di Jakarta Barat) Viriany, Yanti, Henny Wirianata, Liana Susanto,
Jurnal Ekonomi Vol 23, No 3 (2018): November 2018
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v23i3.414

Abstract

The purpose of this research was to obtained an empirical evidence about the influence of continuous Government’s campaign, easiness of tax amnesty, tax amnesty’s rate, and tax sanctions on taxpayer’s willingness to enroll tax amnesty. This study use primary data from quesioners. Continuous Government’s campaign measured by 5 questions, easiness of tax amnesty 7 questions, tax amnesty’s rate 7 questions, tax sanctions 2 questions, and taxpayer’s willingnes 4 questions. The respondents were Lecturers in Economic Faculty in Tarumanagara University. This study used statistical tests. The results showed that continuous Government’s campaign and easiness of tax amnesty have sifnificant and positive influence toward taxpayer’s willingness. Meanwhile, tax amnesty’s rate and tax sanctions has no significant influence toward taxpayer’s willingness to enroll tax amnesty.
Pengaruh kepemilikan institusional, kepemilikan manajerial, komisaris independen, dan ukuran dewan komisaris terhadap manajemen laba serta implikasinya terhadap kinerja keuangan pada perusahaan manufaktur yang terdaftar di bursa efek indonesia periode 2012-2014 Pricilia, Shierly; Susanto, Liana
Jurnal Ekonomi Vol 22, No 2 (2017): July 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i2.226

Abstract

The purpose of this study is to analyze the effect of institusional ownership, managerial ownership, independent commissioner, and board of size on earning management and the implication on financial performance of manufacturing companies listed in the Indonesian Stock Exchange from 2012-2014. This research used the data of manufacturing companies that were selected using purposive sampling method for a total of 73 data in three years. Statistic method used in this study is multiple regression analysis and simple regression analysis. The data used in this research are secondary data in the form of financial statements that published during the observation year. The results of this study showed that earning management significantly affected by managerial ownership, and independent commissioner. Financial performance showed that significantly affected by earning management.
Corporate Governance, Capital Expenditure Dan Cash Holdings Henny Wirianata, Viriany, Yanti, Liana Susanto,
Jurnal Ekonomi Vol 24, No 1 (2019): March 2019
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v24i1.452

Abstract

This study aims to obtain empirical evidence about the effect of Corporate Governance and Capital Expenditure on Cash Holding. This study use secondary data from financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016. The structure of Corporate Governance is measured using independent commissioners, board of commissioners, and institutional ownership. The analytical method used in this study is multiple regression analysis which is processed with the E-Views program. The results of this study indicate that independent commissioners, board size, and institutional ownership partially have no significant effect on cash holding. While Capital Expenditure has a significant and negative effect on cash holding.
Faktor-faktor yang mempengaruhi agresivitas pajak Susanto, Liana; Yanti, Yanti; Viriany, Viriany
Jurnal Ekonomi Vol 23, No 1 (2018): March 2018
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v23i1.330

Abstract

The Purpose of this research was to obtained an empirical evidence about the influence of Firm Characteristic and Corporate Governance towards Tax Aggressiveness. This study used manufacturing companies listed in Indonesian Stock Exchange from the year 2012 until 2015. The result of this study showed that firm characteristic which measured by leverage and firm size, and corporate governance which measured by controlling interest, proportion of independent boards, audit committee size have not significant influence toward tax aggressiveness. Meanwhile, firm characteristic which measured by profitability has significant influence toward tax aggressiveness.
Mendeteksi Earnings Management Perusahaan Melalui Aktivitas RIIL Yanti, Viriany, Liana Susanto, Henny Wirianata,
Jurnal Ekonomi Vol 25, No 1 (2020): March 2020
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v25i1.627

Abstract

This research was to obtained empirical evidence about the influence of leverage, profitability, institutional ownership, independent comissioner, audit committee to the Real Earnings Management of the manufacturing companies listed at Indonesian Stock Exchange from 2015-2017.This research uses 64 companies that were selected using purposive sampling method. In this study, the hypotheses tested using the multiple regression model.The results showed that only profitability has significant influence.
PELATIHAN PENERAPAN AKUNTANSI PERUSAHAAN DAGANG SMA TRI RATNA Susanto, Liana; Susanti, Merry
Jurnal Bakti Masyarakat Indonesia Vol 2, No 1 (2019): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.021 KB) | DOI: 10.24912/jbmi.v2i1.4332

Abstract

Kegiatan pengabdian kepada masyarakat kali ini dilakukan di SMA Tri Ratna yang beralamat di Jalan Talib No35-37 RT 9 RW2, Krukut, Tamansari, Jakarta Barat. Tujuan dari kegiatan ini adalah untuk memberikan pelatihankepada siswa/i SMA Tri Ratna agar mereka dapat memahami, membuat jurnal transaksi dan jurnal penyesuaianserta menyusun laporan keuangan untuk perusahaan dagang yang terdiri dari laporan laba/ rugi, laporan perubahanmodal dan laporan posisi keuangan. Sebelum kami melakukan pelatihan, dilakukan survey terlebih dahulu untukmengetahui topik apa yang perlu kami berikan serta jumlah siswa yang akan mengikuti pelatihan ini. Tahapselanjutnya adalah menyiapkan dan memperbanyak modul pelatihan serta mencari jadwal pelatihan. Pada haripelatihan, para dosen memberikan penjelasan serta contoh soal kepada para siswa/i untuk memahami, membuat jurnaltransaksi dan jurnal penyesuaian serta menyusun laporan keuangan untuk perusahaan dagang. Tahapan akhir adalahpara siswa/i diberikan kuis untuk mengetahui apakah mereka dapat memahami penjelasan yang telah diberikansebelumnya. Setelah hasil kuis dinilai, dapat disimpulkan bahwa sebagian besar dari mereka dapat mengerjakansoal yang diberikan dengan benar dan ini menunjukkan bahwa materi pelatihan akuntansi perusahaan dagang sudahdapat dipahami dengan baik. Selain itu, siswa/i juga diminta untuk mengisi kuesioner untuk mengetahui apakahpelatihan akuntansi perusahaan dagang ini memberikan manfaat kepada para siswa dan topik apakah yang merekaminati untuk pelatihan selanjutnya. Harapan kami adalah pelatihan akuntansi keuangan yang telah diberikan dapatbermanfaat bagi para siswa/i. Selesainya kegiatan pelatihan ini ditutup dengan memberikan kenang-kenangan kepadapara siswa.
Co-Authors Henny Wirianata, Viriany, Merry Susanti Pricilia, Shierly Yanti Yanti