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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Wahana Riset Akuntansi JAM Kompak : Jurnal Ilmiah Komputerisasi Akuntansi ACCOUNTABILITY Jurnal Akuntansi dan Pajak J-MAS (Jurnal Manajemen dan Sains) Owner : Riset dan Jurnal Akuntansi Jurnal Aplikasi Akuntansi Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Sartika Wulandari
Universitas Stikubank (UNISBANK) Semarang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences

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THE EFFECT OF LEVERAGE, INSTITUTIONAL OWNERSHIP, AND BUSINESS STRATEGY ON TAX AVOIDANCE (CASE OF LISTED MANUFACTURING COMPANIES IN THE CONSUMPTION GOODS INDUSTRY PERIOD 2014-2019) Damayanti, Vina Novia; Wulandari, Sartika
ACCOUNTABILITY Vol 10, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.33956.10.1.2021.16-26

Abstract

This study aims to obtain empirical evidence regarding the influence of leverage, institutional ownership, and business strategy on tax avoidance of consumer goods industrial sector manufacturing companies listed in Indonesia Stock Exchange (IDX) under period 2014-2019. The results show that leverage and goods production and distribution have a significant positive effect on tax avoidance while institutional ownership and firm growth have a negative significant effect on tax avoidance. The findings imply that in the context of agency theory, firms shall use debts for tax avoidance in term to reduce the tax but the institutional ownerships tend to control the firm to avoid the tax avoidance.
Pengaruh Penerapan Prinsip Good Corporate Governance Terhadap Kinerja Non Keuangan Pada Perum Bulog Sub Divre Semarang Adela Rahma Putri; Sartika Wulandari
Akuntansi dan Manajemen Vol. 16 No. 1 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i1.133

Abstract

Non-financial performance is performance that shows a growth company. Companies can find out the success rate of their company by using non-financial performance analysis. The purpose of this study is to examine whether there is an influence between transparancy, accountability, responsibility, independency and fairness on the company’s non-financial performance. The method used is non-probability sampling with purposive sampling method and obtained through a questionnaire with a number of respondents as many as 40. Based on the results of hypothesis testing, it shows that the hypothesis of transparancy and accountability has no significant effect on non-financial performance, while the hypothesis of responsibility, independency and fairness have a positive and significant effect on non-financial performance. Keywords: Non-financial performance, Transparancy, Accountability, Responsibility, Independency, Fairness
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Wicaksari, Yulana; Wulandari, Sartika
Akuntansi dan Manajemen Vol. 16 No. 2 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i2.152

Abstract

Purpose of this study was to determine the effect of taxpayer awareness, quality of tax services, tax sanctions, tax knowledge0and tax amnesty on individual taxpayer compliance. Sample in this study were 100 individual taxpayers at the Tax Service Office (KPP) in the city of Semarang. Data used in this study is primary data by distributing questionnaires to0respondents using google form. Sample selection in this study used accidental sampling using the Slovin formula. After fulfilling0the classical assumption test, then the data were analyzed using multiple linear regression analysis techniques. Results showed that taxpayer awareness, tax sanctions, tax knowledge and tax amnesty had a positive effect on individual taxpayer compliance. While the quality of tax services does not affect the compliance of individual taxpayers. Value of the coefficient0of determination test with the individual taxpayer compliance value of 41.90 percent can be explained by the research variables. The result of this study can be input for the government what should be done to improve taxpayer compliance.
Analisis Determinan Agresivitas Pajak Pada Perusahaan Sektor Industri Sabna, Zona Atasa Azizah; Wulandari, Sartika
Akuntansi dan Manajemen Vol. 16 No. 2 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i2.161

Abstract

This research aimed to analyze the factors affecting tax aggressiveness. The variables used were leverage, intensity of inventory, intensity of fixed asset, profitability, and liquidity. The approach used was quantitative with secondary data sources obtained from annual financial reports on the Indonesia Stock Exchange (IDX). The population of this research were 53 manufacturing industry companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2020 period using the purposive sampling method. Based on the purposive sampling method, 84 samples were obtained from 21 manufacturing industry companies listed on the IDX for the 2017-2020 period. The data analysis technique in this research used panel data with the Eviews Program as a tool. The results obtained indicated that the factors affecting tax aggressiveness were the variable intensity of fixed assets and profitability. This research states that the intensity of fixed assets has a negative and significant effect on tax aggressiveness, while profitability has a positive and significant effect on tax aggressiveness. Meanwhile, the factors that have no effect on tax aggressiveness are the variables of leverage, intensity of inventory, and liquidity.
PENGARUH TAX AVOIDANCE DAN KEPEMILKAN INSTITUSIONAL TERHADAP COST OF DEBT PADA PERUSAHAAN MAKANAN DAN MINUMAN Assyifayufi Khoirul Nisa; Sartika Wulandari
Jurnal Aplikasi Akuntansi Vol 5 No 2 (2021): Jurnal Aplikasi Akuntansi, April 2021
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v5i2.101

Abstract

This study aims to examine the effect of Tax Avoidance and Institutional Ownership on the Cost of Debt in food and beverage sub-sector manufacturing companies listed on the Indonesian Stock Foam for the 2016-2019 Period. The research methodology used is quantitative methods and the data source comes from secondary data obtained from the Indonesia Stock Exchange. The sampling technique used the purposive sampling method with annual data and the research period from 2016 to 2019. The data analysis technique used was multiple linear regression by conducting normality tests, classical assumption tests (multicollinearity test, autocorrelation test, heteroscedasticity test) and hypothesis testing. using the T test to test the partial regression coefficient and the F test to test the significance of the effect together with a significance level of 5%. The results of this study indicate that partially the independent variables Tax Avoidance and Institutional Ownership have a significant negative effect on the Cost of Debt in the food and beverage sub-sector manufacturing companies listed on the IDX 2016-2019. Meanwhile, simultaneously the independent variables consisting of Tax Avoidance and Institutional Ownership have a significant effect on the Cost of Debt in the food and beverage sub-sector manufacturing companies listed on the IDX 2016-2019.
Determinasi Faktor yang Mempengaruhi Agresivitas Pajak Pada Perusahaan Manufaktur di Bursa Efek Indonesia Sartika Wulandari; Rachmawati Meita Octaviani; Widhian Hardiyanti; Fasya Fadhila
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3811

Abstract

Corporate tax aggressiveness arises from the company's view that the tax burden is an obligation that must be paid. This study aims to provide empirical evidence regarding the effect of CSR, inventory intensity, institutional ownership, and independent commissioners on tax aggressiveness, either simultaneously or partially in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. By using purposive sampling technique, 243 observations were obtained. Data analysis technique using Eviews. The results of this study indicate that CSR and institutional ownership have a significant negative effect on tax aggressiveness, while inventory intensity and independent commissioners have no effect on tax aggressiveness. For further research, other independent variables can be used that may be related to tax aggressiveness, such as KAP specialization, company risk, tenure of directors, deferred tax burden, management compensation, and executive incentives. In addition, it can also examine samples from sectors other than manufacturing.
PENGARUH PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Sasongko Wahyu Widodo; Sartika Wulandari
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.v19i01.174

Abstract

This research aimed to investigate the effect of profitability, leverage, capitalintensity, sales growth, and firm size against tax avoidance. Measurement of taxavoidance in this research used effective tax rate (ETR). This research usedmanufacturing companies listed in Indonesia Stock Exchange in 2017-2019. Thesample selection method used purposive sampling technique and obtained 140sample. The data analysis used was multiple linear regression test. The result ofthe analysis showed that profitability and firm size has no effect on tax avoidance.Meanwhile leverage and capital intensity has significant positive effect on taxavoidance. The result of the test showed that sales growth has a significantnegative effect on tax avoidance.
Transfer Pricing dari Perspektif Perencanaan Pajak, Tunneling Incentives, dan Aset Tidak Berwujud Sartika Wulandari; Rachmawati Meita Oktaviani; Widhian Hardiyanti
Wahana Riset Akuntansi Vol 9, No 2 (2021)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v9i2.113208

Abstract

Transactions with related parties are often used by companies to conduct transfer pricing. This study purpose to provide empirical evidence regarding the effect of tax planning, tunnelingsincentives and intangible assets on transfer pricing, either simultaneously or partially. The object of this research is manufacturing companies listed on the Indonesia Stock Exchanges in 2016-2019. The population in this study are manufacturing companies listed on the Indonesian Stock Exchanges for the period 2016-2019. By using purposive sampling technique data obtained 96 companies. Data analysis technique using Eviews. The results show that tax planning and tunneling incentives have an effect on transfer pricing, while intangible assets have no effect on transfer pricing. The results of this study are expected to provide input for future research on transfer pricing. Further research can use other variables such as KAP specialization, percentage of independent commissioners, or proxies to measure other intangible assets, such as research and development costs. For transfer pricing, you can use other proxies, for example by using an index. Keywords: Transfer Pricing; Tax Planning; Tunneling Incentives; Intangible Assets.
Capital Intensity, Leverage, Return on Asset, dan Ukuran Perusahaan Terhadap Agresivitas Pajak Andi Prasetyo; Sartika Wulandari
Jurnal Akuntansi Vol 13 No 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i1.3519

Abstract

Tax aggressiveness is the act of manipulating profits carried out through tax planning that can be both legal and illegal. Measurement of tax aggressiveness using the comparison formula for tax expense and income (ETR). The purpose of this study is to test whether there is an effect of Capital Intensity, Leverage, Return on Assets, and Company Size on Tax Aggressiveness. This type of research includes quantitative research using secondary data obtained from company financial reports. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2019. The sampling technique used purposive sampling with the criteria of manufacturing companies listed on IDX, the financial reports in rupiah, and manufacturing companies with an ETR value of less than one. The samplehas met the criteria of 249 companies. The data analysis method used is panel data regression using Eviews 9.0. The results showed that Capital Intensity, Leverage,ROA and Firm Size have no effect on Tax Aggressiveness. The result of this study have implications for the Directorate General of Taxes (DGT) to detect the practice of tax aggressiveness by companies. Keywords: Tax Agressiveness, Capital Intensity, Leverage, ROA,and Firm Size
Analisis Determinan Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur Adila Ayu Sukma; Sartika Wulandari; Widhian Hardiyanti
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 14 No 2 (2021): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v14i2.527

Abstract

This study examines the effect of managerial ownership, institutional ownership, independent commissioners, audit committees and profitability, on the timeliness of financial reporting in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population in this study were all companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample selection used the purposive sampling method and 299 samples were obtained. The analysis used is logistic regression analysis. The results showed that profitability had a significant positive effect on the timeliness of financial reporting. Meanwhile, managerial ownership, institutional ownership, independent commissioners, and audit committees have no effect on the timeliness of financial reporting
Co-Authors Adela Rahma Putri Adila Ayu Sukma Andi Prasetyo Assyifayufi Khoirul Nisa Damayanti, Vina Novia Fa'iq Mirza Barid Fasya Fadhila Fitria Suciati Hardiyanti, Widhian Lia Apriliani Luky Nur Faadiyanti Mahendra Jaya Wardana muchammad tri rinaldi Muhammad Ali Ma'sum Nichen Ria Pucantika Pucantika Rachmawati Meita Octaviani Rachmawati Meita Oktaviani Sabna, Zona Atasa Azizah Sasongko Wahyu Widodo Sunarto Sunarto Wicaksari, Yulana