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All Journal Jurnal Bisnis dan Manajemen The Indonesian Accounting Review Jurnal Akuntansi Aktual EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Ilmiah ESAI
Erlina Diamastuti
UNIVERSITAS INTERNASIONAL SEMEN INDONESIA
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS DAN UKURAN PERUSAHAN TERHADAP AGRESIVITAS PAJAK Nurfidinia Karin Putri; Erlina Diamastuti
SIMAK Vol 19 No 01 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v19i01.178

Abstract

The purpose of this study was to test the influence of Corporate SocialResponsibility Disclosure, profitability, and company size on tax aggressiveness ofcompanies listed on the SRI-KEHATI Index 2015-2018. This study uses aquantitative approach in looking at the problems to be tested. Data collection usessecondary data in the form of annual financial reports and corporate sustainabilityreports listed in the SRI-KEHATI index. The population in this study werecompanies listed on the SRI-KEHATI index 2015-2018, while the sample of thisstudy was selected using the purposive sampling method. The number of sampledata that met the criteria was 13 companies. The data analysis technique in thisstudy used multiple linear regression analysis and the data were processed usingSPSS 25. The results of this study indicate that Corporate Social Responsibility(CSR) disclosure has no effect on tax aggressiveness, while profitability and firmsize have an effect on tax aggressiveness.
Efek pemediasi modal intelektual pada ketidakpastian lingkungan, strategi inovasi dan kinerja organisasi Fitri Romadhon; Erlina Diamastuti
Jurnal Akuntansi Aktual VOLUME 7, NOMOR 2, JULI 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v7i22020p119

Abstract

This study aims to examine the effect of environmental uncertainty on innovation strategies and organizational performance, and when combined with intellectual capital as variable that mediate innovation strategies and organizational performance. The research approach used is a quantitative approach through a survey method. The research was carried out by disseminating questionnaires to 55 respondents. Data analysis technique uses partial least square technique, which is preceded by testing the instrument, inner and outer models. The results show that all hypotheses were supported. Environmental uncertainty can determine innovation strategies establishment and organizational performance. Meanwhile, the innovation strategy developed by the company can affect organizational performance. In addition, intellectual capital is proven to mediate innovation strategies and organizational performance, thus it can be inferred that innovation strategies become a fruitful factor in improving performance if supported by intellectual capital. This study is inseparable from a number of limitations, such as not involving other variables that can determine organizational performance, the low participation of respondents, so further research is expected to expand the research sample and consider other determinants, for instance management accounting systems, management control systems Keywords: Environmental Uncertainty, Innovation Strategy, Intellectual Capital, Organizational Performance
The influence of hofstede’s cultural dimensions on corporate social responsibility implementation: a study on state-owned companies in Java, Indonesia Erlina Diamastuti; Tyas Ajeng Nastiti; Marisya Mahdia Khoirina
The Indonesian Accounting Review Vol 10, No 2 (2020): July - December 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.1843

Abstract

This study aims to examine the influence of Hofstede’s cultural dimension on the implementation of Corporate Social Responsibility at State-Owned Companies in Java, Indonesia. The data were analysed using multiple linear regression analysis with the sample consisting of 100 employees at 50 state-owned company in Java, Indonesia taken by using a purposive sampling method and the return rate of the questionnaire is 62%. The results indicate that the five dimensions of Hofstede’s culture only Power Distance and Individualism/ Collectivism have a positive and significant effect on the implementation of Corporate Social Responsibility by State-Owned Companies in Indonesia, while Uncertainty Avoidance, Masculinity/ Femininity and Long-term/ Short-term Orientation have a negative but not significant effect on the implementation of Corporate Social Responsibility. The results also indicate that not all of Hofstede’s cultural dimensions affect the implementation of corporate social responsibility to state-owned companies in Java, Indonesia. This research is expected to provide benefits for researchers and the community that culture is one of the factors that can be considered as a component that can influence the implementation of Corporate Social Responsibility.
KE (TIDAK) PATUHAN WAJIB PAJAK: POTRET SELF ASSESSMENT SYSTEM Erlina Diamastuti
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20 No 3 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2016.v20.i3.52

Abstract

Studi ini bertujuan untuk mengintrepretasikan perilaku WP dalam menjalankan kewajiban pajaknya. Seperti diketahui sistem perpajakan di Indonesia menganut self assesment system. Dalam sistem ini pemerintah mempercayakan semua penghitungan, pembayaran dan pelaporan pajak yang terutang pada WP. Akibatnya berbagai perilaku muncul untuk mengekspresikan praktik self assesment system ini. Studi ini menggunakan non positivistik dengan pendekatan diskriptif untuk meneropong fenomena yang ada di dalam praktik perpajakan. Sumber data paling utama dalam studi ini adalah kata-kata dan tindakan yang diperoleh dari informan kunci sebanyak 5 orang dari 20 informan yang ada. Hasil studi ini menunjukkan bahwa pertama, sistem self assessment menyebabkan munculnya perilaku tax avoidance, tax evasion dan tax arrearage. Kedua, self assessment system membutuhkan sebuah kesadaran bukan keterpaksaan dalam menciptakan sebuah kepatuhan dan ketidakpatuhan WP menyebabkan pemerintah melakukan tindakan penyanderaan (Gijzeling). 
The Effect of Green Intellectual Capital on SMEs’ Business Sustainability Alfiana Fitri; Erlina Diamastuti; Fitri Romadhon; Husnunnida Maharani
Jurnal Bisnis dan Manajemen Vol 9, No 1 (2022): Jurnal Bisnis dan Manajemen Volume 9 Nomor 1 Tahun 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jbm.v9i1.7476

Abstract

This study aims to examine the effect of the dimensions of green intellectual capital, i.e. green human capital, green structural capital, and green relational capital, on SMEs’ business sustainability.  The data of this quantitative research was collected from a survey of 100 respondents and analyzed by using partial least squares. This study shows that green human capital and green structural capital have no significant effect on SMEs’ business sustainability and that green relational capital influences the sustainability of SMEs’ business. The findings enrich the abundance of knowledge concerning green intellectual capital, especially in the context of SMEs, and prove that green intellectual practices in the SMEs sector are still relatively low. They also imply that SMEs actors should pay more attention to the relational aspect as a relationship with stakeholders is the primary source of strength to win the competition.
Kepatuhan Pajak: Sebuah Analisis Teoritis Berdasarkan Perspektif Teori Atribusi Fitri Romadhon; Erlina Diamastuti
Jurnal Ilmiah ESAI Vol 14 No 1 (2020)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v14i1.2382

Abstract

The low level of Indonesia tax ratio, tax revenue realizations, and tax compliance are facts that continue to occur in spite of several efforts made by government to conquer these problems. This imparity comes up with the notion to explore determinants of tax compliance, because by identifying factors that can influence tax compliance, spesific solutions related to those factors can be proposed. This research was conducted by qualitative approach using literature review, through the perspective of attribution theory. By reviewing various articles related to the research topic, it can be inferred that antecedents of tax compliance can be categorized into three factors (internal, external and relational). The implication of this paper for the government is to improve voluntary tax compliance through education, socialization, service quality, institutional governance while maintaining programs to enforce tax payer compliance
Co-Authors Alfiana Fitri Maharani, Husnunnida Marisya Mahdia Khoirina Nastiti, Tyas Ajeng Nurfidinia Karin Putri Romadhon, Fitri