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All Journal Monex: Journal of Accounting Research Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal ASET (Akuntansi Riset) Jurnal Riset Keuangan dan Akuntansi (JRKA) Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Online Insan Akuntan MOVE: Journal of Community Service and Engagement Jurnal Applied Research in Management and Business JAKPI JURNAL ABDIKARYASAKTI Media Akuntansi Perpajakan Journal of Business & Management
Rieke Pernamasari
Universitas Mercu Buana, Jakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Journal : Media Akuntansi Perpajakan

 1 
Pengaruh Konservatisma Akuntansi, Sales Growth dan Tax Planning Terhadap Sengketa Pajak Penghasilan Sheila Damika Putri; Rieke Pernamasari
Media Akuntansi Perpajakan Vol 8, No 2 (2023): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v8i2.6972

Abstract

Income tax disputes can occur because the calculation of the tax payable is not in accordance with tax provisions which will then trigger differences in calculations or interpretations between the taxpayer and the tax authorities as a result of issuing decisions or policies that can be appealed or sued, in this case it is strictly avoided by taxpayers because it will harm the company in the future, therefore this paper aims to examine the influence of accounting conservatism, sales growth and tax planning on income tax disputes which are thought to trigger income tax disputes in registered non-cyclicals consumer sector companies in the Indonesia Stock Exchange for the period 2017 to 2021 using the purposive sampling research method and conducting analytical tests using SPSS 25 which states that conservatism has no effect on income tax disputes so it cannot cause income tax disputes while sales growth and tax planning have an effect on income tax disputes so that it can trigger an income tax dispute.
Peran Transparansi Informasi Dalam Memoderasi Pengaruh Agresivitas Pajak Dan Profitabilitas Terhadap Nilai Perusahaan Alivia Putri Rahma; Rieke Pernamasari; Deden Tarmidi
Media Akuntansi Perpajakan Vol 8, No 1 (2023): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v8i1.6859

Abstract

This study aims to determine wheter there is an effect of Tax Aggressiveness and Profitability on Firm Value with Transparency as a moderating variable. The population in the study were companies listed of 10 State-Owned Enterprises (BUMN) which are listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The sampling technique used purposive sampling method and data used in this reserach is secondry data. The data analysis used moderated regression analysis (MRA) test using SPSS statistic 25. The results of this study indicate that tax aggressiveness and  Profitability have no effect on firm value, transparency can moderate effect of tax aggressiveness and profitability on firm value
Co-Authors Aliftika Cipta Dewi Alivia Putri Rahma Deden Tarmidi, Deden Dina Supriani Fina Melinda Jumrotul Mu’minin Giawan Nur Fitria Hotma Timbul Gultom Ika Yunitasari Indraguna Kusumabrata Sheila Damika Putri Sri Purwaningsih Sri Purwaningsih Sri Purwaningsih Syifa Nur Rahmawati Triyani Budyastuti Veronica Setiawan