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ANALISIS KEBIJAKAN HUTANG, DIVIDEN DAN NILAI PERUSAHAAN SEBAGAI MEKANISME CORPORATE GOVERNANCE PADA PERUSAHAAN JAKARTA ISLAMIC INDEX (JII) DAN INDUSTRI PERBANKAN YANG TERCATAT DI BURSA EFEK INDONESIA Prihandini, Wiwiek
MAJALAH ILMIAH WIDYA 2012
Publisher : MAJALAH ILMIAH WIDYA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Conflicts of interest between owners and managers arise because managers do not always act in the interest of the owner. Debt and dividend policy is a management tool that can be used to reduce conflict. This study aimed to identify the effect of debt and dividend policy to the value of the company as a corporate governance mechanism, and the difference between group companies which are included in the Jakarta Islamic Index (JII) by the banking industry listed on the Indonesia Stock Exchange. This study used data of 2009 Financial Statements Â processed using multiple regressions. Debt policy and dividend policy of each are proxies by Debt Equity Ratio and Cash Dividend. The conclusion of this study that dividend policy affects firm value, and there was no significant difference between companies that fall into the category JII with companies in the banking group on the effect of debt policy and dividend policy on firm value.

IDENTIFICATION OF TAX MANAGEMENT IN EARNINGS MANAGEMENT IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2016-2019 Azelita, Novia; Prihandini, Wiwiek
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i4.3606

The purpose of this research to identify tax management which is explained through tax planning, deferred tax expense and tax avoidance. In this research the sample used was manufacturing companies listed on the Indonesia Stock Exchange during the 2016 until 2019 period, 38 company sample with four years of research produced 152 data were obtained by purposive sampling. The data used was panel data and analysis technique using multiple regressions analysis with Eviews software. The result showed that the tax planning and tax avoidance have a significant effect on earning management, but the coefficient of determination is low at 3,28%. Meanwhile, deferred tax expense have no significant effect on earnings management on manufacturing companies. However, research shows that the higher the profit earned by the company, the lower the tax payable ratio. The tax government should be supervise low income group companies because they have a tendency to reduce taxes. Keywords: Tax Planning, Deferred Tax Expense, Tax Avoidance, Effective Tax Rate.

Sistem Elektronik Nomor Faktur (e-Nofa) Dan Penerbitan Faktur Pajak Fiktif Amri Amri; Wiwiek Prihandini
Jurnal Akuntansi dan Pajak Vol 20, No 01 (2019): Jurnal Akuntansi dan Pajak, Vol. 20 No. 1, Juli 2019
Publisher : ITB AAS INDONESIA

Penelitian ini bertujuan mengevaluasi penerapan Sistem Elektronik Penomoran Faktur Pajak (e-Nofa). Desain penelitian yang digunakan dalam penelitian ini adalah kualitatif dengan penjelasan secara deskriptif. Metode pengumpulan data dilakukan dengan wawancara, yang kemudian dinarasikan dalam bentuk naskah. Dalam penelitian ini menggunakan 7 informan yang berasal dari dua staf pelaksana kantor pelayanan pajak (KPP), dua konsultan pajak mewakili kepentingan publik, satu Pengusaha Kena Pajak (PKP), dan dua pejabat direktorat jenderal pajak. Berdasarkan pendapat para informan, Aplikasi e-Nofa sudah dirasakan manfaatnya, pekerjaan admistrasi faktur pajak (FP) menjadi lebih mudah, cepat, dan aman, sudah tidak ditemukan lagi faktur pajak fiktif dan ganda. Namun fakta yang dikemukakan oleh direktorat jenderal pajak (DJP) faktur pajak fiktif yang berasal dari transaksi manipulatif masih terjadi. Aplikasi e-Nofa tidak mampu mengindikasi adanya faktur pajak fiktif yang berasal dari transaksi manipulatif. Pihak DJP menyampaikan bahwa e-Nofa memang tidak dirancang untuk mengatasi transaksi yang bersifat manipulatif. Hambatan pada aplikasi e-nofa terletak pada ketergantungan pada jaringan internet yang stabil, spesifikasi komputer PKP tidak sesuai dengan standar e-Nofa, dan pendelegasian jabatan didalam perusahaan. Rekomendasi, mengembangkan aplikasi e-Nofa, pemeliharaan sistem, jaringan internat, dan peningkatan sumberdaya manusia

Analyst Coverage and Corporate Tax Aggressiveness in Indonesia Stock Exchange Wiwiek Prihandini
Binus Business Review Vol. 11 No. 1 (2020): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v11i1.5996

This research aimed to examine the effects of analyst coverage on corporate tax aggressiveness in emerging markets that stock prices did not reflect available information in the capital market. The samples were 537 companies listed on the Indonesia Stock Exchange from 2015-2016. The samples were taken based on the criterion set by the researcher. The data were obtained from financial statements and fact books published by the Indonesia Stock Exchange. Abnormal Book-Tax Differences (ABTD) was used as a proxy of tax aggressiveness. Analyst coverage was measured by average income predicted from the year (t-1). The equation model showed the effects of analyst coverage on tax aggressiveness using the logistic regression. The findings show that, in a weak form of market, analyst coverage has a positive effect on tax aggressiveness. It means analyst coverage encourages management to carry out tax aggressiveness. The impact is that after-tax income becomes higher, it also results in higher earnings per share, but the tax burden paid to the government is decreased.

EFEKTIVITAS PEMBERDAYAAN E-COMMERCE TERHADAP PENINGKATAN WIRASUSAHA SANTRI Reny Fitriana Kaban; Puji Hadiyati; Wiwiek Prihandini
Jurnal Abdimas Perbanas Vol. 1 No. 1 (2020): Jurnal Abdimas Perbanas
Publisher : Perbanas Institute

Pemberdayaan E-Commerce dalam bentuk pelatihan bagi para santri pondok pesantren (ponpes) Hidayatullah Bogor bertujuan meningkatkan pengetahuan mereka mengenai manfaat E-Commerce untuk memasarkan produk secara digital. Pelatihan dilakukan dalam beberapa tahap, pertama pre-test sebelum pelatihan, kedua pelatihan dengan metode pemaparan, diskusi dan simulasi dan yang ketiga post test sesudah pelatihan untuk melihat perbedaan peningkatan pengetahuan tentang E-Commerce. Data dari hasil kedua test tersebut diuji secara statistik dengan analisis uji beda. Pasca pelatihan dilakukan monitoring dan evaluasi atas pembuatan akun bisnis di beberapa platform E-Commerce ternama di Indonesia. Selain pelatihan para santri diberikan pendampingan mulai dari produksi hingga pelaporan hasil penjualan. Hasil statistik menunjukkan adanya perbedaaan tingkat pengetahuan sebelum dan sesudah pelatihan dengan nilai uji t sebesar 4.407 atau lebih besar dari 1,96 pada taraf 95%. Rata-rata pemahaman istilah E-Commerce para santri meningkat setelah diberi pelatihan dari 3.78 menjadi 10. Berdasarkan laporan penjualan produk, keuntungan dari wirausaha santri ini juga meningkat secara signifikan. Dari hasil akhir tersebut dapat disimpulkan bahwa pemberdayaan E-commerce yang diberikan telah berjalan secara efektif karena adanya peningkatatan baik dari pengetahuan santri maupun pendapatan atas wirausahanya.

GENDER DIVERSITY AS THE MODERATING FACTOR IN THE INFLUENCE OF FINANCIAL FACTORS ON THE FIRM VALUE: A STUDY ON COMPANIES LISTED IN KOMPAS 100 INDEX in 2015‐2019 Sri Sumira; Wiwiek Prihandini
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 1 (2022): IJEBAR
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i1.4711

This study aims to analyze the influence of financial factors on firm value with gender diversity as the moderating variable. Male directors tend to show risk-takers traits, whereas women directors are more risk-averse which become effective in decision-making. Gender diversity is proxied by the presence of women on the board of directors and on the board of commissioners. The samples are companies admitted in Kompas 100 index and listed on IDX from 2015 to 2019. Firm value was measured by using the Tobin's Q formula. The data were processed using Eviews 11. To determine the model for the hypothesis testing, the Chow test and Hausman test were carried out, and fixed effect model was selected. This study proves that the presence of women can weaken the relationship between profitability and firm value, and it can strengthen the relationship between activity ratio and firm value. However, the presence of women cannot strengthen or weaken the influence of leverage and liquidity on firm value. It is recommended that a company has women representation in the structure of the board because women directors have more sensitivity to risk which can compensate the character of male directors who are risk-takers. Keywords: firm value, profitability, leverage, current ratio, activity ratio, gender diversity, companies in Kompas 100 index

CORPORATE SOCIAL RESPONSIBILITY AND TAX AGGRESSIVENESS IN PERSPECTIVE LEGITIMACY THEORY Putri Sari; Wiwiek Prihandini
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 04 (2019): IJEBAR, VOL. 03 ISSUE 04, DECEMBER 2019
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v3i04.726

The company as a business entity seeks to provide high dividends for shareholders. On the other hand as a corporate taxpayer, companies must set aside profits to pay taxes. Tax aggressiveness can be used to minimize this conflict. But this action is not liked by shareholders because it can damage the company's reputation. By referring to the legitimacy theory, corporate social responsibility (CSR) is considered as an action that can maintain the company's reputation. The question is whether corporate social responsibility has an effect on tax aggressiveness. In fact the results of the research on this matter vary. This study aims to reexamine the influence of corporate social responsibility, from the economic, social, and environmental dimensions to tax aggressiveness. The tests were carried out using 62 data from 31 companies listed on the Indonesia Stock Exchange during 2016-2017. Effective tax rate (ETR) is used to measure tax aggressiveness, CSR is measured using the Global Reporting Initiative (GRI) 04 valuation standard. The results of the study state that CSR economic dimension has a positive effect on tax aggressiveness, while CSR social and environmental dimensions negatively affect tax aggressiveness. Recommendations, tax authorities can use disclosure of environmental and social dimensions as an indication of the practice of tax aggressiveness. Key Words: Corporate Social Responsibility (CSR), Tax Aggressiveness, Legitimacy Theory, Global Reporting Initiative (GRI).

Gender Diversity as the Moderating Effect on Tax Avoidance, Economic Value Added, and Firm Value: A Study of Companies Listed on Indonesia Stock Exchange 2015-2019 Sesilia Rukti Pertiwi; Wiwiek Prihandini
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 1 (2021): IJEBAR, VOL. 5, ISSUE 01, MARCH 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i1.2146

Gender diversity gives equal opportunities for women and men to occupy key positions in the company’s management. This study aims to reveal the role of women sitting on the executive boards in strengthening the effect of tax avoidance and economic value added (EVA) on firm value. Model testing was carried out on 59 manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange in 2015-2019. The data were analysed using the multiple linear regression processed by Eviews. The results of this study indicate that tax avoidance has no effect on firm value, while EVA has a positive effect on firm value. Furthermore, gender diversity weakens the effect of EVA on firm value, but gender diversity is not proven to moderate the effect of tax avoidance on firm value. Keywords: tax avoidance, EVA, firm value, gender diversity

Determinant Audit Report Lag Pada sebelum dan Masa Covid 19 (Uji Beda Model) Rizki Septiansyah; Wiwiek Prihandini
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 6 No 1 (2022): Jurnal Riset Perbankan, Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v6i1.146

Tujuan penelitian ini adalah untuk mengetahui pengaruh Financial Distress, Kompleksitas Misit Audir, Ukuran Perusahaan leverage dan Pandemi Covid-19 terhadap Audit delay. Penelitian ini menggunakan sampel Perusahaan Sektor Properti,Transportasi, Restaurant dan Pariwisata yang Terdaftar di Bursa Efek Indonesia di 2019-2020 Pada penelitian ini menggunakan metode purposive sampling untuk menentukan sample sebanyak 100 Perusahaan Sektor Properti,Transportasi, Restaurant dan Pariwisata dan sample sebanyak 200 sampel, dengan 2 tahun pengamatan. Metode analisis yang digunakan adalah analisis regresi berganda dengan program SPSS. Hasil penelitian ini menunjukkan bahwa Audit Report Lag dipengaruhi oleh Financial Distress,Kompleksitas Misi Audit dan Ukuran Perusahaan dan tidak dipengaruhi oleh Leverage Terdapat perbedaan signifikan audit delay sebelum masa pandemi covid-19 dan saat masa pandemi covid-19

The Determinants of Tax Avoidance during the Covid-19 Period in the Property and Real Estate Industry Published on the Indonesia Stock Exchange (IDX) 2020-2022 Hafizh Khoirulloh; Wiwiek Prihandini
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.12356

This research aims to analyze the determinants of Tax Avoidance during the Covid period. The observed variables are Profitability, Leverage, Sales Growth, and Company Size. Agency theory is employed to explain the effect of these four variables on Tax Avoidance. The Property and Real Estate industry listed on the Indonesia Stock Exchange is chosen as the research sample, given its susceptibility to government policies during COVID-19. The results indicate that Profitability, Sales Growth, and Company Size affect Tax Avoidance, while Leverage does not affect Tax Avoidance. The research results do not show a difference in the research model between the period before and during Covid-19. Keywords: Tax Avoidance, Profitability, Leverage, Sales Growth, and Company Size

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