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Verani Carolina
Universitas Kristen Maranatha
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KARAKTERISTIK EKSEKUTIF TERHADAP TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL INTERVENING Verani Carolina; Maria Natalia; Debbianita Debbianita
Jurnal Keuangan dan Perbankan Vol 18, No 3 (2014): September 2014
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.251 KB) | DOI: 10.26905/jkdp.v18i3.819

Abstract

This research aimed to examine the influence of the executive characteristic on corporate tax avoidance. Risktakers executive tended to be more courageous and aggressive in taking decision related to the tax. On thecontrary, the risk averse executive tended to be carefully (Low, 2006). This research used leverage as interveningvariable. Therefore, there was an assumption that the executive characteristic determined the corporateleverage which then influenced their tax avoidance in the company. Manufacturing companies which werelisted in Indonesia Stock Exchange during the period 2010-2012 were used as samples. This research usedpurposive sampling method to select the sample with the criteria as follows: they were listed in Indonesia StockExchange during the period of 2010-2012, they made a profit during the period of 2010-2012, and they usedrupiah as reporting currency. Data was processed using path analysis and the result showed that the executivecharacteristic had an impact on corporate tax avoidance with leverage as the intervening variable. The resultof this research could be used for the investors to assess the corporate tax avoidance before they made a decision,and also for the policy makers to detect the corporate tax avoidance.
ANALYZING ACTUAL E-FILING USAGE AMONG TAXPAYERS BASED ON TECHNOLOGY ACCEPTANCE MODEL Ita Salsalina Lingga; Verani - Carolina; Vinny Stephanie Hidayat; Wayan Feri Permana
AKUNTANSI DEWANTARA Vol 4 No 2 (2020): AKUNTANSI DEWANTARA VOL. 4 NO. 2 OKTOBER 2020
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v4i2.8470

Abstract

This research focuses on examining factors that affect taxpayer’s intention to use e-filing in tax reporting based on Technology Acceptance Model (TAM).It analyzes behavioral attitudes factor that affect behavioral intention towarde-filing use and its impact on actual e-filing usage. Analysis of data uses Partial Least Square (PLS) of Structural Equation Modeling (SEM). The analysis unit in this research consists of lecturers from state and private universities in Indonesia, where questionnaires are used to collect primary data. This research findings show that perceived ease of use and perceived usefulnessaffect taxpayers’ willingness to use e-filing which in turn affects the actual e-filing usage. The result of this study is intended to resolve the issue of low taxpayer’s intention toward e-filing use in tax reporting.
Moderating Effect Of Executive Characteristics In The Effect Of Transfer Pricing On Tax Avoidance Verna Budi Amanda; Verani Carolina
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v11i3.17660

Abstract

Tax avoidance is commonly considered as an act which can make a country suffering a great loss. Transfer pricing scheme is one of the most common activity that usually multinational enterprises do regarding to the tax avoidance. The aims of this research are to test and find an emphirical evidence regarding to the effect of transfer pricing on tax avoidance and the effect of transfer pricing on tax avoidance with executive characteristics as a moderate variable. The population of this research is all of the manufacturing companies that are listed in Indonesia Stock Exchange (IDX) during the years of 2017-2019. This research sample is determined by the purposive sampling technique. The method of analysis used in this research is regression analysis method. The results shows that transfer pricing has an effect to tax avoidance and executive characteristic can positively moderate the effect of transfer pricing on tax avoidance.  
TAX FAIRNESS PERCEPTION AND TAX COMPLIANCE: STUDI EMPIRIK PADA WAJIB PAJAK ORANG PRIBADI KARYAWAN DI BANDUNG Verani Carolina; Riana Fortunata
InFestasi Vol 9, No 1 (2013): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v9i1.500

Abstract

This study aims to examine whether perceptions of tax fairness influence on salaried taxpayer compliance. Richardson (2006) indetify tax fairness as an issue that positively impact tax compliance in Hong Kong. Recent research reveal that tax knowledge affects the perception of tax fairness and finally affects Malaysian taxpayers compliance behaviour (Saad, 2010). This research was conducted by questionnaire survey method in salaried taxpayers in Bandung. Regression analysis was used to identify the research variables (tax fairness and tax compliance). The results showed that vertical tax fairness and horizontal tax fairness are significantly affect salaried taxpayers compliance in Bandung.
Relationship Between Corporate Social Responsibility Disclosure, Corporate Governance, And Tax Avoidance Maria Natalia; Verani Carolina; Joni Joni
KINERJA Vol. 25 No. 1 (2021): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i1.4198

Abstract

This study aims to examine the effect of corporatesocial responsibility disclosure on tax avoidance with corporate governance as moderation variable. The disclosure of corporate social responsibility in this study is measured using performance indicators from Global Reporting Initiative (GRI) 4.1. The score of corporate governance is measured using ASEAN CG Scorecard, while tax avoidance is measured by Cash ETR. The sample in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2018. This study refers to Lanis and Richardson (2012) which found that, the higher the disclosure of social responsibility, the lower the tax avoidance. This study also refers to Salhi et al. (2019) which found that, if corporate governance has been performed well, companies are less likely to do tax avoidance. The results of the study showed that corporate social responsibility and corporate governance had no effect on tax avoidance. Likewise, corporate governance cannot moderate the effect of corporate social responsibility on tax avoidanceKeywords: corporate social responsibility disclosure, corporate governance, tax avoidance, GRI, Asean CG Scorecard, Cash ETR
The Best Measurement of Tax Aggressiveness in Predicting Corporate Risk Verani Carolina; Oktavianti Oktavianti
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.16383

Abstract

This study aims to see which measurement of tax aggressiveness is the best in predicting corporate risk. There are various kinds of tax aggressiveness measurements that have been used by many researchers, including Effective Tax Rate (ETR), Cash Effective Tax Rate (CETR), Book Tax Different (BTD), Permanent Book Tax Different (PBTD), Discretionary Permanent Different (DTAX), and Abnormal Book Tax Different (ABTD). This study used a sample of manufacturing companies listed on the Indonesia Stock Exchange. The data processing method used is Confirmatory Factor Analysis to see which measurement is the best in predicting corporate risk. The results showed that tax aggressiveness can predict corporate risk, and DTAX is the best measurement in predicting corporate risk. DTAX is the best measurement because of it’s ability to capture conforming tax avoidance doing by companies (unlike other measurements that only capture non-conforming tax avoidance).Keywords: tax aggressiveness, conforming tax avoidance, non-conforming tax avoidance, and corporate risk.
Tax Avoidance, Tax Reporting Aggresiveness, Tax Risk, & Corporate Risk Verani Carolina
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.13315

Abstract

This study aims to examine whether tax avoidance, tax reporting aggressiveness and tax risk have an effect on corporate risk. This study describes the different terms of tax avoidance and tax aggressiveness. Tax avoidance measurement is measured using the cash effective tax rate formula, while tax aggressiveness is measured using permanent different. Tax risk is measured using the standard deviation formula from the cash effective tax rate, while corporate risk is measured using the volatility of the stock returns. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange, with a research period of 2016-2019. The results of this study indicate that tax avoidance, tax reporting aggressiveness and tax risk have an effect on corporate risk.Keywords: tax avoidance, tax aggressiveness, tax risk, corporate risk
Tax Avoidance & Corporate Risk: An Empirical Study in Manufacturing Company Verani Carolina; Oktavianti Oktavianti; Rini Handayani
Jurnal Ilmiah Akuntansi Vol 4 No 2: Desember 2019
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v4i2.21886

Abstract

The purpose of this research is to test whether a company tax avoidance activity would affect the corporate risk. Tax avoidance measurement is done by applying cash effective tax rate formula, while the volatility rate of stock return formula is used to measure corporate risk. This research also testing the connection between cash effective tax rate and future tax rate volatility. This research shows that tax avoidance activity would impact both corporate risk and future tax rate volatility. Hopefully, the result of this research would help the decision makers such as the company’s managers who plans to do tax avoidance and the investors in making investment.
Pengaruh Persepsi Auditor Junior dan Auditor Senior atas Sistem Pengendalian Mutu Kantor Akuntan Publik (KAP) Terhadap Kinerja Auditor Verani Carolina; Christine Dwi Karya; Riki Martusa
Jurnal Akuntansi Vol. 3 No. 1 (2011)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v3i1.358

Abstract

The objective of this research is to determine the impact of auditor perception through “Sistem Pengendalian Mutu” (independent variables) on auditor performance (dependent variable). The study also make the different between the perception of junior auditors and senior auditors. The respondent of this research are 38 auditors from 7 Public Accountant Firm in Bandung. The research used hypotesis test while data were processed by Statistical Package for the Social Sciences (SPSS) program. It is using regression analysis to examine the effect of auditor perception through “Sistem Pengendalian Mutu” on auditor performance. Independent sample t-test is used to compare junior auditor and senior auditor performance. The result of this research shows that perception of “Sistem Pengendalian Mutu” give positive effect to auditor performance. The independent sample t-test indicates that junior auditors performance is better than senior auditor performance through their perception of “Sistem Pengendalian Mutu”.Keywords: auditor perception, auditor performance
Analisis Rasio Keuangan untuk Memprediksi Kondisi Financial Distress (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2015) Verani Carolina; Elyzabet Indrawati Marpaung; Derry Pratama
Jurnal Akuntansi Vol. 9 No. 2 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.262 KB) | DOI: 10.28932/jam.v9i2.481

Abstract

AbstractThis research aims to examine wether liquidity, profitability, leverage, and operating cash flow can be used as financial distress predictor. Manufacturing companies which were listed in the Indonesia Stock Exchange during the period 2014-2015, were used as samples. This research used purposive sampling method and 96 companies can be used as samples according to the criteria. Data was analyzed using logistic regression. The result showed that only profitability can be used as financial distress predictor, while liquidity, leverage, and operating cash flow cannot.Keywords: Financial Distress, Liquidity, Leverage, Operating Cash Flow, and Profitability
Co-Authors Christine Dwi Karya Daniel Togu Halomoan Debbianita Derry Pratama Eiren Eunike Elysabeth I Marpaung Elyzabet Indrawati Marpaung Endah Purnama Sari Endah Purnama Sari Enny Prayogo Hanny Hanny Herman Kambono I Nyoman Agus Wijaya Ita Salsalina Lingga Joni Joni Joni Joni Kwang En Tan Lauw Tjun Tjun Leliana Lidya Agustina Maria Natalia Maria Natalia Oktavianti Oktavianti Oktavianti Oktavianti Ranesa Thedya Riana Fortunata Riki Martusa Rini Handayani Se Tin Sinta Setiana Steven Asher Verna Budi Amanda Verna Budi Amanda Vicky Putra Surifran Vinny Stephanie Hidayat Wayan Feri Permana Yenni Carolina Yuliana Gunawan