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All Journal PREMISE LAW JURNAL Journal of Accounting and Management Innovation Journal of Industrial Engineering & Management Research (JIEMAR) Journal of Accounting and Management Innovation JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
SATRIA, FRIYAN
Universitas Pelita Harapan
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Faktor Determinan Fundamental Tax Avoidance Dengan Committee Ratio Sebagai Variable Moderating Satria, Friyan
Journal of Accounting and Management Innovation Vol 5, No 2 (2021)
Publisher : Universitas Pelita Harapan Medan

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Abstract

Abstract: The objective of the research was to analyze the influence of discretionary accrual, income smoothing, effective tax rate, complexity, firm size, firm value, and audit quality as independent variables on tax hindrance and committee ratio as moderating variable. The research object was food and beverages companies listed in the Indonesian Stock Exchange in the period of 2012-2014. The population was 45 companies, and 36 of them were used as the samples. The hypothesis was tested by using multiple linear regression analysis. The result of the research showed that independent variables of discretionary accrual, income smoothing, effective tax rate, complexity, firm size, firm value, and audit quality simultaneously had significant influenced on tax hindrance. Partially, the variables of effective tax rate and firm value had positive and significant influence on tax hindrance, the variable of income smoothing had negative and insignificant influence on tax hindrance, and the variables of discretionary accrual, complexity, firm size, and audit quality had positive and significant influence on tax hindrance. The variable of committee ratio was not a moderating variable.Keywords: Tax Hindrance, Discretionary Accrual, Income Smoothing, Effective Tax Rate, Complexity, Firm Size, Firm Value, Audit Quality, Committee Ratio
Analisis Faktor Determinan Fundamental Tax Avoidance Dengan Committee Ratio Sebagai Variable Moderating Satria, Friyan
Journal of Accounting and Management Innovation Vol 5, No 2 (2021)
Publisher : Universitas Pelita Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.37 KB)

Abstract

Abstract: The objective of the research was to analyze the influence of discretionary accrual, income smoothing, effective tax rate, complexity, firm size, firm value, and audit quality as independent variables on tax hindrance and committee ratio as moderating variable. The research object was food and beverages companies listed in the Indonesian Stock Exchange in the period of 2012-2014. The population was 45 companies, and 36 of them were used as the samples. The hypothesis was tested by using multiple linear regression analysis. The result of the research showed that independent variables of discretionary accrual, income smoothing, effective tax rate, complexity, firm size, firm value, and audit quality simultaneously had significant influenced on tax hindrance. Partially, the variables of effective tax rate and firm value had positive and significant influence on tax hindrance, the variable of income smoothing had negative and insignificant influence on tax hindrance, and the variables of discretionary accrual, complexity, firm size, and audit quality had positive and significant influence on tax hindrance. The variable of committee ratio was not a moderating variable.Keywords: Tax Hindrance, Discretionary Accrual, Income Smoothing, Effective Tax Rate, Complexity, Firm Size, Firm Value, Audit Quality, Committee Ratio
Legal Analysis Of Vat Obligations Of Personal Personnel, Notary And Notary / PPAT Satria , Friyan
Journal of Industrial Engineering & Management Research Vol. 2 No. 6 (2021): December 2021
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.526 KB) | DOI: 10.7777/jiemar.v2i6.239

Abstract

Every taxpayer in Indonesia who has had NPWP is required to carry out his right and obligation according to the prevailing regulations. An appointed Notary/PPAT has already had NPWP. Article 28 of UU KUP, Article 14 of UU PPh, and PER-17/PJ/2015 which regulates the calculation of PPh OP Notary/PPAT for gross circulation below Rp. 4.8 million can choose to organize bookkeeping or calculating norm, while a Notary/PPAT who has his earnings Rp.4.8 million or more has to organize bookkeeping. Regulation on the calculation of PPh of individuals for a Notary/PPAT who obtains earnings from professional service and business does not meet the principle of justice, either vertically or horizontally, because ideally the same earnings will have the same amount of tax, and the bigger the earnings, the more taxable which has to be paid. This type of research is a research that uses a normative approach and the nature of the research is a descriptive research. The secondary data in question is in the form of legal materials which are described as follows: Primary legal materials are used by researchers as strong basic legal materials as the main basis for conducting analysis. Some of the legal materials in question are the Law on General Provisions and Tax Procedures, Income Tax Law, Government Regulation Number 46 of 2013. Secondary legal materials in the form of legal materials related to primary legal materials that can assist researchers in analyzing and understanding primary legal materials. Tertiary legal materials are legal materials which are information related to research such as legal dictionaries, articles, news, and so on.
ANALISIS HUKUM TERHADAP KEWAJIBAN PPh ORANG PRIBADI NOTARIS DAN NOTARIS / PPAT FRIYAN SATRIA
PREMISE LAW JURNAL Vol 15 (2018): VOLUME 15 TAHUN 2018
Publisher : PREMISE LAW JURNAL

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Abstract

DOSEN PEMBIMBING:1. Budiman Ginting2. Bastari3. Jelly Leviza Every taxpayer in Indonesia who has had NPWP is required to carry out his right and obligation according to the prevailing regulations. An appointed Notary/PPAT has already had NPWP. Article 28 of UU KUP, Article 14 of UU PPh, and PER-17/PJ/2015 which regulates the calculation of PPh OP Notary/PPAT for gross circulation below Rp. 4.8 million can choose to organize bookkeeping or calculating norm, while a Notary/PPAT who has his earnings Rp.4.8 million or more has to organize bookkeeping. Regulation on the calculation of PPh of individuals for a Notary/PPAT who obtains earnings from professional service and business does not meet the principle of justice, either vertically or horizontally, because ideally the same earnings will have the same amount of tax, and the bigger the earnings, the more taxable which has to be paid.Keywords: Notary, PPAT, PPh, Bookkeeping, Recording, NPWP, Taxpayer
Analisis Faktor Determinan Fundamental Tax Avoidance Dengan Committee Ratio Sebagai Variable Moderating Friyan Satria
Journal of Accounting and Management Innovation Vol 5, No 2 (2021)
Publisher : Universitas Pelita Harapan Medan Campus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/%JAMI%6%2%2022%

Abstract

Abstract: The objective of the research was to analyze the influence of discretionary accrual, income smoothing, effective tax rate, complexity, firm size, firm value, and audit quality as independent variables on tax hindrance and committee ratio as moderating variable. The research object was food and beverages companies listed in the Indonesian Stock Exchange in the period of 2012-2014. The population was 45 companies, and 36 of them were used as the samples. The hypothesis was tested by using multiple linear regression analysis. The result of the research showed that independent variables of discretionary accrual, income smoothing, effective tax rate, complexity, firm size, firm value, and audit quality simultaneously had significant influenced on tax hindrance. Partially, the variables of effective tax rate and firm value had positive and significant influence on tax hindrance, the variable of income smoothing had negative and insignificant influence on tax hindrance, and the variables of discretionary accrual, complexity, firm size, and audit quality had positive and significant influence on tax hindrance. The variable of committee ratio was not a moderating variable.Keywords: Tax Hindrance, Discretionary Accrual, Income Smoothing, Effective Tax Rate, Complexity, Firm Size, Firm Value, Audit Quality, Committee Ratio
Analisis Faktor Determinan Fundamental Tax Avoidance Dengan Committee Ratio Sebagai Variable Moderating Friyan Satria
Journal of Accounting and Management Innovation Vol 5, No 2 (2021)
Publisher : Universitas Pelita Harapan Medan Campus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/%JAMI%6%2%2022%

Abstract

Abstract: The objective of the research was to analyze the influence of discretionary accrual, income smoothing, effective tax rate, complexity, firm size, firm value, and audit quality as independent variables on tax hindrance and committee ratio as moderating variable. The research object was food and beverages companies listed in the Indonesian Stock Exchange in the period of 2012-2014. The population was 45 companies, and 36 of them were used as the samples. The hypothesis was tested by using multiple linear regression analysis. The result of the research showed that independent variables of discretionary accrual, income smoothing, effective tax rate, complexity, firm size, firm value, and audit quality simultaneously had significant influenced on tax hindrance. Partially, the variables of effective tax rate and firm value had positive and significant influence on tax hindrance, the variable of income smoothing had negative and insignificant influence on tax hindrance, and the variables of discretionary accrual, complexity, firm size, and audit quality had positive and significant influence on tax hindrance. The variable of committee ratio was not a moderating variable.Keywords: Tax Hindrance, Discretionary Accrual, Income Smoothing, Effective Tax Rate, Complexity, Firm Size, Firm Value, Audit Quality, Committee Ratio
THE IMPACT OF TAX PLANNING AND DEFERRED TAX EXPENSE TOWARD EARNINGS MANAGEMENT AT TRADE, SERVICES AND INVESMENT COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Friyan Satria
Journal of Accounting and Management Innovation Vol 7 No 1 (2023): Journal of Accounting and Management Innovation
Publisher : Universitas Pelita Harapan Medan Campus

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Abstract

This research is conducted with purpose to know whether tax planning and deferred tax expense have impact on earning management in trade, services and investment companies registered in Indonesia Stock Exchange. Population in this research is trade, services and investments companies in Indonesia Stock Exchange for year 2018-2020 in amount of 164 companies. The company used as the sample is 38 companies with the amount of research data is 114 data for period 2018-2020. Data analysis method implemented in this research is multiple linear regression analysis method. There are some conclusions of this research. Tax planning has no significant impact partially on earning management at trade, services and investments companies on the Indonesia Stock Exchange. Deferred tax has significant impact partially on earning management at trade, services and investments companies on the Indonesia Stock Exchange. Tax planning and deferred tax have significant impact simultaneously on earning management at trade, services and investments companies in Indonesia Stock Exchange.
THE IMPACT OF TAX PLANNING AND DEFERRED TAX EXPENSE TOWARD EARNINGS MANAGEMENT AT TRADE, SERVICES AND INVESMENT COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Friyan Satria
Journal of Accounting and Management Innovation Vol 7 No 1 (2023): Journal of Accounting and Management Innovation
Publisher : Universitas Pelita Harapan Medan Campus

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

Abstract

This research is conducted with purpose to know whether tax planning and deferred tax expense have impact on earning management in trade, services and investment companies registered in Indonesia Stock Exchange. Population in this research is trade, services and investments companies in Indonesia Stock Exchange for year 2018-2020 in amount of 164 companies. The company used as the sample is 38 companies with the amount of research data is 114 data for period 2018-2020. Data analysis method implemented in this research is multiple linear regression analysis method. There are some conclusions of this research. Tax planning has no significant impact partially on earning management at trade, services and investments companies on the Indonesia Stock Exchange. Deferred tax has significant impact partially on earning management at trade, services and investments companies on the Indonesia Stock Exchange. Tax planning and deferred tax have significant impact simultaneously on earning management at trade, services and investments companies in Indonesia Stock Exchange.
Analysis of The Influence of Financial Reporting Characteristics and Success of Budget Controlling on Transparency of Regional Government Financial Reports Erny Rachmawati; Andoko; Friyan Satria; Frinan Satria; Rahmatya Widyaswati
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 5 (2023): Oktober 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i5.1615

Abstract

The purpose of this study is to investigate how budgetary management and the features of regional financial reports affect the openness of government financial reports. Employees of the Regional Revenue and Asset Financial Management Office in Province who worked in Regency and City Offices were the study's respondents. Employees from three districts and three cities in one province in Indonesia made up the study's sample. Convenient sampling was used as the study's sampling technique, while multiple regression analysis was employed as the study's data processing technique. The findings indicated that budget control has an effect on government financial report transparency with a significant value of less than 0.05 and regional financial report characteristics have an effect on government financial report transparency, and budget control and regional financial report characteristics have an effect simultaneously.
Co-Authors Andoko Erny Rachmawati Frinan Satria Widyaswati, Rahmatya