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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Akuntansi dan Ekonomi Bisnis Jurnal Akuntansi dan Keuangan Indonesia
Mienati Somya Lasmana
Fakultas Ekonomi Dan Bisnis Universitas Airlangga
Economics, Econometrics & Finance

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Corporate Social Responsibility Disclosure: Tax Agresiveness Indication? Kurniawan, Muhammad Alif; Lasmana, Mienati Somya; Novita, Santi
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 2: Jurnal Reviu Akuntansi dan Keuangan (In Progress)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v10i2.12496

Abstract

The purpose of this study to test whether Corporate Social Responsibility  disclosure can be used as a firms’ indication of the tax aggressiveness. Unlike the previous study, this paper uses both Effective Tax Rate Differences and Current Effective Tax Rate to provide the degree of aggressiveness. Besides, it compares among industries in Indonesia. The independent variable of this research is Corporate Social Responsibility disclosure measured by the Corporate Social Responsibility Disclosure Index based on the GRI G4 standard. The sample of this research is companies listed on the Indonesia Stock Exchange during the 2014-2018 period, except for the financial and construction sector. With 506 observations, the results of this research indicate that Corporate Social Responsibility disclosure has a significant effect on tax aggressiveness. The research implication provides the awareness to the tax authority that a good reputation of social responsibility can be a sign of tax aggressiveness existence. In addition, the result suggests that industry type is needed to be considered relate to taxation strategies. 
Changes of PTKP, PPh, PPN and PPnBM: its linkages on DJP East Java II Mienati Somya Lasmana; Reni Eka Isyatir Rodhiyah
Asian Journal of Accounting Research Volume 3 Issue 2
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-06-2018-0010

Abstract

The purpose of this paper is to know the relevance between the changes in non-taxable income with the receipt of Income Tax Article 21, Income Tax Article 25/29, the receipt of value added tax and the receipt of luxury sales tax r (PPnBM).Changes in non-taxable income have potentially reduced the receipt of Income Tax Article 21, Income Tax Article 25/29 of individual taxpayers, otherwise it increased value added tax and luxury sales tax receipts. This study used the descriptive qualitative approach, by conducting a simple case study based on actual data. Data analysis technique used is descriptive statistics and comparison analysis. Research conducted at the Kantor Wilayah Direktorat Jenderal Pajak Jawa Timur II.The results show that the changes of non-taxable income in 2013 and 2015 did not affect the receipt of Income Tax Article 21 but the growth is slowed, while the receipt of Income Tax Article 25/29 increased.Value added tax and luxury sales tax receipts, increasing every year, slowed down in 2013, but increased higher in 2015.
Corporate Social Responsibility Disclosure: Tax Agresiveness Indication? Muhammad Alif Kurniawan; Mienati Somya Lasmana; Santi Novita
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1016.6 KB) | DOI: 10.22219/jrak.v10i2.12496

Abstract

The purpose of this study to test whether Corporate Social Responsibility  disclosure can be used as a firms’ indication of the tax aggressiveness. Unlike the previous study, this paper uses both Effective Tax Rate Differences and Current Effective Tax Rate to provide the degree of aggressiveness. Besides, it compares among industries in Indonesia. The independent variable of this research is Corporate Social Responsibility disclosure measured by the Corporate Social Responsibility Disclosure Index based on the GRI G4 standard. The sample of this research is companies listed on the Indonesia Stock Exchange during the 2014-2018 period, except for the financial and construction sector. With 506 observations, the results of this research indicate that Corporate Social Responsibility disclosure has a significant effect on tax aggressiveness. The research implication provides the awareness to the tax authority that a good reputation of social responsibility can be a sign of tax aggressiveness existence. In addition, the result suggests that industry type is needed to be considered relate to taxation strategies. 
Corporate Governance And Tax Aggressiveness: Agency Theory Relationship Bani Alkausar; Farel Badar Kawakibi; Mienati Somya Lasmana
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (983.46 KB) | DOI: 10.22219/jrak.v11i1.15610

Abstract

The study aimed to provide evidence of whether corporate governance can lower the tendency of companies to perform tax aggressiveness. The term of Tax Aggressiveness was used to further expand the meaning of the act of minimizing taxes by companies. The cash effective tax rate was used as an indicator of the tax aggressiveness of companies. Meanwhile, corporate governance was measured by the institutional ownership, independent commissioner, audit committee, and audit quality. Samples used were the manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2018. Results of the 97 samples observed indicated that independent commissioners proved to be able to suppress the tendency of companies to commit Tax Aggressiveness; meanwhile, the institutional ownership, audit committee, and audit quality was not proven. The existence of the independent commissioners is able to influence the decisions in creating policies that are set by the management, so the management does not perform an opportunistic action that would benefit the management including committing Tax Aggressiveness.
Pengaruh Kompetensi Eksekutif, Ukuran Perusahaan, Komisaris Independen, dan Kepemilikan Institusional Terhadap Tax Avoidance Retta Merslythalia; Mienati Somya Lasmana
Jurnal Ilmiah Akuntansi dan Bisnis Vol 11 No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (119.726 KB) | DOI: 10.24843/JIAB.2016.v11.i02.p07

Abstract

This research aims to examine the effect of executive competency, the firm size, the independent commissioner and the institutional ownership towards tax avoidance. The number of population in this research is 141 manufacturing companies which are listed in Indonesia Stock Exchange during 2012 to2014. This research uses purposive sampling technique. The multiple linear regression analysis is used to analyze the data. There are 49 companies used as the samples of this study. Based on the conducted data analysis on this research, it concludes that:( 1 ) the executive competence has no effects on tax avoidance ( 2 ) the firm size has no effects on tax avoidance ( 3 ) the independent commissioner has no effects on tax avoidance while ( 4 )the institutional ownership affects tax avoidance.
PENGARUH KESADARAN PAJAK, TINGKAT PENDIDIKAN, DAN PERSEPSI TENTANG SANKSI PAJAK PENGUSAHA PENYEDIA JASA INTERNET TERHADAP KEPATUHAN FORMAL Musrifah Novianti; Mienati Somya Lasmana
Jurnal Akuntansi dan Ekonomi Bisnis PSDKU kediri Vol. 5 No. 1 (2016): Vol 5 No 1 April 2016
Publisher : Jurnal Akuntansi dan Ekonomi Bisnis PSDKU kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (731.871 KB)

Abstract

This study aimed to determine the effect of tax awareness, education level, and the perception about tax penalties of entrepreneurs of internet service providers against formal compliance. The approach used is quantitative explanatory that focuses on hypothesis testing through multiple linear regression analysis. This study uses primary data in the form of questionnaires. The sample used in this study were 31 companies from the member Asosiasi Penyedia Jasa Internet Indonesia (APJII) East Java. The partial t test indicate that tax awareness and education level of entrepreneurs of internet service providers do not significantly influence formal compliance, while the perception about tax penalties of entrepreneurs of internet service providers significantly influence formal compliance.
PENGARUH PENERAPAN SISTEM MONITORING PELAPORAN PEMBAYARAN PAJAK (MP3) TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK (STUDI EMPIRIS PADA KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK JAWA BAGIAN TIMUR I) Lasmana, Mienati Somya; Narsa, I Made; Sawarjuwono, Tjiptohadi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 2, No. 1
Publisher : UI Scholars Hub

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

Abstract

This study is an empirical research conducted on the taxpayers at the Directorate General of Taxation Office - East Java Region I. The objectives ae: (1) to obtain empirical evidence on whether the implementation of MP3 system was perceived in accordance with the taxpayer expectation in fulfilling their tax obligations. (2) To empirically examine whether the Monitoring Statement/Report of Tax Payment (MP3) in simplifying tax payment service for the taxpayers affects the taxpayer satisfaction. (3) To empirically examine whether the implementation of MP3 system increase the taxpayer satisfaction. (4) To seek and examine empirically whether the taxpayer satisfaction rate positively and significantly affected the taxpayer compliant rate. The design of the research was a survey method. There are 138 samples drawn at randomly from 12.300 taxpayers at the Directorate General of Taxation Office - East Java Region I. Quantitative approach was employed in analyzing the data to test the four hypotheses proposed. Binomial and regression tests were conducted to test these hypotheses. The variables of the research consisted of: implementation of MP3 system (X1), Taxpayer Satisfaction Rate (Yi), and Taxpayer Compliant Rate (Y2). The result of the research shows that the MP3 system is not suitable yet with the taxpayer expectations. While the second, third and fourth hypothesis are proven. The MP3 system strongly and significantly correlates with the satisfaction Pengaruh Penerapan Sistem Monitoring Pelaporan Pembayaran Pajak (MP3) terhadap 131 Tingkat Kepatuhan Wajib Pajak (Studi Empiris pada Kantor Wilayah Direktorat Jenderal Pajak Jawa Bagian Timur I) and compliant rates. It is also proven that the implementation of MP3 system positively and significantly correlates with the taxpayer compliant rate.
Co-Authors Bani Alkausar Farel Badar Kawakibi I Made Narsa Kurniawan, Muhammad Alif Muhammad Alif Kurniawan Musrifah Novianti Ninik Zulaikah Reni Eka Isyatir Rodhiyah Retta Merslythalia Sabrina Kartikasari Santi Novita Tjiptohadi Sawarjuwono