Stefanus Ariyanto
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Persepsi Wajib Pajak di Wilayah Tangerang Terhadap Digitalisasi Pelaporan Pajak Nadya Regina Louis; Stefanus Ariyanto
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2021.v14i1.002

Abstract

The use of technology in tax administration is part of the efforts of the Directorate General of Taxes to assist taxpayers in the tax reporting and payment process. One of them is by using the e-Filing application. The aim of this study is to examine the taxpayer perception in explaining the digitalization of tax reporting systems using e-filing applications in the Tangerang area. The study uses usefulness, user satisfaction, ease of use, and security/confidentiality perceptions as proxies to the taxpayer perception. Samples of this study are taken using the convenience sampling method consist of 106 respondents in the Tangerang area, analyzed using the multiple linear regression method. The result of this study reveals that usefulness and user satisfaction perception has a significant impact on taxpayer perception on using e-filing systems, while ease of use and security/confidentiality perception doesn’t have a significant impact on taxpayer perception of using the e-filing systems.
PERSEPSI WAJIB PAJAK DI WILAYAH TANGERANG TERHADAP DIGITALISASI PELAPORAN PAJAK Nadya Regina Louis; Stefanus Ariyanto
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2395

Abstract

Abstract - The aim of this study is to examine the taxpayer perception on the digitalization of tax reporting system using e-filing application in Tangerang area. The study uses usefulness, user satisfaction, ease of use and security/confidentiality perceptions as proxies to the taxpayer perception. Samples of this study are taken using convenience sampling method consist of 106 respondents in Tangerang area, analysed using multiple linear regression method. The result of this study reveals that usefulness and user satisfaction perception have significant impact on taxpayer perception on using e-filing system, while ease of use and security/confidentiality perception don’t have significant impact on taxpayer perception on using e-filing system. Keywords: E-Filing; Tax Digitalization; Taxpayer Perception
DETERMINAN NILAI PERUSAHAAN PUBLIK MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI 2015-2019 Stephanus Andi Adityaputra; Stefanus Ariyanto
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 12 No 2 (2020): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v12i2.1882

Abstract

This research examines several determinants that may have effect to firm value of the consumer goods manufacturing sector in Indonesia in 2015-2018, proxied with Price to Book Value (PBV). The factors that are thought to to have effect against firm value are Price Earning Ratio (PER) which shows potential future profits and investment choices, financial leverage (DER) which reflects the comparison between source of firm’s funding, Dividend Payout Ratio (DPR) which is a factor that attracts investor interest, and Return on Equity (ROE) which reflects the ability of the firm to generate net income from its equity. This research is important because firm value is a reflection of the shareholder’s welfare. The study reveals that DER negatively and significantly influence the PBV, as well as significant effect of all other independent variables simultaneously on PBV. Keywords: Firm Value, financial leverage, Dividend Payout Ratio, Price Earning Ratio, Return On Equity.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, KEPEMILIKAN MANAJERIAL DAN CAPITAL INTENSITY RATIO TERHADAP TAX AVOIDANCE Ledya Akmal Syaflet Bandaro; Stefanus Ariyanto
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 12 No 2 (2020): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v12i2.1883

Abstract

This research aims to study the factors affecting Effective Tax Rate as a ratio indicates the efficiency of tax burden management by companies. The factors are Return on Assets (ROA), Ukuran Perusahaan (SIZE), Leverage (LEV), Managerial Ownership (KPM) dan Capital Intensity Ratio (CIR). Research sample were taken from the population of public manufacturing companies in Indonesia for the period 2016-2018, selected with predetermined criteria, resulting 55 companies from the population. The data is analysed using linear regression technique. This research reveals that the only variable that has significant influence towards Effective Tax Rate is Return on Assets and all the variables are simultaneously have effect towards Effective Tax Rate. Keywords: Return on Assets, leverage ratio, Firm Size, Managerial Ownership, Capital intensity, tax avoidance, effective tax rate.
FINANCIAL PLANNING FOR MILLENNIALS AND GEN-Z (STUDY OF MILLENNIALS AND GEN-Z FINANCIAL BEHAVIOR) Yosef Budi Susanto; Johan Setiawan; Stefanus Ariyanto
Ultima Management : Jurnal Ilmu Manajemen Vol 14 No 1 (2022): Ultima Management : Jurnal Ilmu Manajemen
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/manajemen.v14i1.2533

Abstract

Abstract - Covid19 pandemic made many people lose their jobs, and many have no enough savings, so that they had to reduce their living standards. This should not happen if they did financial planning. The aim of this research to look for factors affecting interest in financial planning adoption by Millennials and Z generation. Exploratory investigation is used to identify the research problem, objectives, and framework. Quantitative approach, is used to process data from 100 respondents, using SmartPLS to test the proposed hypothesis. The result shows that level of financial planning literacy and benefit expectancy, had a significant effect on the adoption of financial planning, and on the positive attitude towards financial planning. In addition, Millennials and Z have high enough expectations that financial planning will provide well-being; and there is no mediation effect of Attitude Towards Financial Planning. As a conclusion, Millennials and Generation Z have not done adequate financial planning to ensure to meet their future living needs, such as the need to marry, have children, buy a house, continue their education, and emergency funds. Financial planning literacy and the expectation of the benefits are the factors that most influence the adoption of financial planning by millennials and Generation Z. Keywords: Financial Planning Literacy; Financial Health Examination; UTAUT; Social Influence; Facilitating Condition