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All Journal ATESTASI : Jurnal Ilmiah Akuntansi International Journal of Economics, Social Science, Entrepreneurship and Technology (IJESET) SENTRI: Jurnal Riset Ilmiah JOEL: Journal of Educational and Language Research Akuntansi: Jurnal Riset Ilmu Akuntansi
Gilbert Rely
Universitas Bhayangkara Jakarta Raya
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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 1 
The Effect of Firm Size and Leverage on Profit Management With Ownership Structure as a Moderating Gilbert Rely
International Journal of Economics, Social Science, Entrepreneurship and Technology (IJESET) Vol. 1 No. 2 (2022): APRIL 2022
Publisher : Pusat Riset Manajemen dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia Sinergi Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (767.524 KB) | DOI: 10.55983/ijeset.v1i2.121

Abstract

This study aims to examine and analyze the effect of firm size and leverage on earnings management with ownership structure as moderating. The sample used is 54 manufacturing firms listed on the Indonesia Stock Exchange for 2015-2017 period, using multiple regression analysis and to measure hypotheses is SPSS 24. The study results are (1) firm size has a positive and not significant effect on earnings management. (2) Leverage has a positive effect on earnings management. (3) Managerial ownership has a negative effect on earnings management. (4) Institutional ownership has a negative and insignificant effect on earnings management. (5) Managerial ownership strengthens the influence of firm size on earnings management. (6) Institutional ownership does not strengthen the influence of firm size on earnings management. (7) Managerial ownership weakens the influence of leverage on earnings management. (8) Institutional ownership weakens the influence of leverage on earnings management.
THE EFFECT OF ASEAN CG SCORECARD ON COMPANY VALUE WITH SUSTAINABILITY REPORT AS AN INTERVENING VARIABLES Gilbert Rely
JOEL: Journal of Educational and Language Research Vol. 1 No. 10: Mei 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.829 KB)

Abstract

The purpose of this study was to examine the effect of the ASEAN CG Scorecard on corporate value and sustainability report as an intervening variable. companies listed on the Indonesia Stock Exchange during the period 2014-2017. The research sample was selected using the purposive sampling method. The research analysis used multiple linear regression test with the help of SPSS 20.0 software. The results of the study showed that there were 16 companies that met the population target set in the study. Based on the results of multiple linear analysis with a significance level of 5%, the results of this study conclude that Good corporate governance does not have a positive effect on the sustainability report. Good corporate governance has a positive effect on company value. Sustainability report cannot mediate the positive influence of good corporate governance on company value.
Pengaruh Pemahaman Perpajakan, Pemeriksaan Perpajakan Yang Dimoderasi Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Pada Perkumpulan Konsultan Praktisi Perpajakan Indonesia (PERKOPPI) Diah Ayu Putri Rokhanah; Gilbert Rely; Bambang Prayogo
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.345

Abstract

The research aims to determine whether there is an influence of tax understanding, and tax audits moderated by tax sanctions on taxpayer compliance at the Indonesian Tax Practitioners Consultants Association (PERKOPPI). The sample selection in this study used the question method with predetermined criteria with a total sample of 100 respondents. The type of data used is primary data. The design used in this study is hypothesis testing using IBM SPSS Statistics version 22. The results of this study conclude that (1) Tax understanding has a positive and significant effect on taxpayer compliance (2) Tax audit has a positive and significant effect on taxpayer compliance (3 ) Understanding of Taxes, Simultaneous (together) tax audits have a significant effect on taxpayer compliance. (4) Tax Sanctions strengthen the influence of tax understanding on taxpayer compliance (5) Tax Sanctions strengthen the effect of tax audits on taxpayer compliance.
PENGARUH CAPITAL INTENSITY, LEVERAGE DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP MANAJEMEN PERPAJAKAN Nur Inayah Imaniar; Gilbert Rely; Bambang Prayogo
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 2 (2024): SENTRI : Jurnal Riset Ilmiah, February 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i2.2343

Abstract

Penelitian bertujuan menguji dan menganalisis Pengaruh Capital Intensity, Leverage, dan Corporate Social Responsibility Terhadap Manajemen Perpajakan. Penelitian bertujuan menguji dan menganalisis  pengaruh Capital Intensity, Leverage dan Corporate Social Responsibility terhadap Manajemen Perpajakan. Metode penelitian ini menggunakan metode kuantitatif, dengan jenis dan sumber data sekunder yang diperoleh dari laporan keuangan, annual report dan sustainability report perusahaan. Sampel penelitian menggunakan Emiten Manufaktur Sektor Barang Konsumsi pada Bursa Efek Indonesia periode 2019-2022. Teknik pengambilan sampel yaitu teknik purposive sampling dan menggunakan menghasilkan sebanyak 108 sampel data diolah yang telah memenuhi kriteria. Metode analisis yang digunakan adalah uji statistik deskriptif, estimasi model data panel, uji pemilihan model regresi data panel, uji asumsi klasik, uji persamaan regresi data panel  dan uji hipotesis. Hasil penelitian menyimpulkan bahwa capital intensity dan corporate social responsibility tidak berpengaruh signifikan terhadap manajemen perpajakan, sedangkan leverage berpengaruh signifikan terhadap manajemen perpajakan. Secara simultan capital intensity, leverage dan corporate social responsibility berpengaruh terhadap manajemen perpajakan.
The Impact of Tax Policy on Investment Decisions: A Case Study in the Manufacturing Industry Gilbert Rely
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.813

Abstract

This research delves into the intricate relationship between tax policy and investment decisions within the manufacturing industry. Through a comprehensive literature review, the study aims to elucidate the impact of tax incentives on investment behavior, particularly focusing on their effectiveness in stimulating innovation and competitiveness among manufacturing firms. Employing qualitative research methodology, the selection of literature involves identifying and analyzing scholarly articles, books, and reports that provide insights into the research topic. Data collection entails systematic gathering of information from selected sources, while data analysis involves identifying themes, patterns, and relationships within the literature. The findings underscore the pivotal role of tax incentives, such as investment tax credits, accelerated depreciation, and research and development (R&D) deductions, in shaping investment decisions within the manufacturing sector. Moreover, the differential effects of tax policy reforms on firms of different sizes, the influence of global dynamics including international tax competition and trade liberalization, and the implications for future research are discussed. The study contributes to a deeper understanding of the mechanisms through which tax policy influences investment decisions, offering insights for policymakers and businesses to navigate the complexities of the global economy more effectively.
Co-Authors Bambang Prayogo Diah Ayu Putri Rokhanah Nur Inayah Imaniar