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All Journal SEIKO : Journal of Management & Business JURNAL MANAJEMEN BISNIS Jurnal Akuntansi dan Keuangan Indonesia
Muhammad Try Dharsana
Universitas Hasanuddin
Economics, Econometrics & Finance Social Sciences

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DO SHARIA AND NON-SHARIA LISTING SECURITIES INVESTORS RESPOND DIFFERENTLY TO TAX AVOIDANCE? Anggraini, Puspita Ghaniy; Ayu, Putri Werdina Ciptaning; Saragih, Arfah Habib; Dharsana, Muhammad Try
Jurnal Akuntansi dan Keuangan Indonesia Vol. 18, No. 1
Publisher : UI Scholars Hub

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

Abstract

This study empirically tests the behavior of Sharia and non-Sharia securities investors towards corporate tax avoidance. If Sharia securities investors make investment decisions considering Sharia principles, corporate tax avoidance should be viewed as a bad practice which is contradictory to Sharia principles and it is intolerable for this type of investors. Using companies from the financial industry for the period of 2007-2018, the final sample comprises 378 observations for Sharia securities and 167 observations for non-Sharia securities. This secondary data research is conducted by applying moderated regression analysis to test the hypothesis. This study finds that the market responses regarding corporate tax avoidance practices on average are lower (higher) for Sharia (non-Sharia) securities.
Analisis Kesuksesan Penerapan E-Filing Menggunakan Model Kesuksesan Sistem Informasi DeLone dan McLean Khaerunnisa Nur Fatimah Syahnur; Muhammad Try Dharsana
SEIKO : Journal of Management & Business Vol 5, No 2 (2022): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i2.2010

Abstract

Abstrak Penelitian ini bertujuan untuk menguji kesuksesan penerapan e-filing menggunakan model kesuksesan sistem informasi DeLone dan McLean. Penelitian ini melakukan pengujian hipotesis analisis regresi linear berganda dan menggunakan teknik pengambilan sampel purposive sampling pada wajib pajak di KPP Pratama Makassar Selatan. Hasil pengujian menggunakan 2 variabel independen dan 1 variabel dependen memberikan bukti bahwa, penerapan e-filing secara empiris terbukti berhasil dan sukses. Hal ini dibuktikan dengan hasil penelitian yang menunjukkan bahwa penggunaan sistem dan kepuasan pengguna berpengaruh positif terhadap manfaat bersih penggunaan e-filing. Kata Kunci: E-filing, Wajib Pajak, DeLone dan McLean Abstract This study aims to examine the success of e-filing systems using the Updated DeLone and McLean Information System Success Model. Hypothesis testing in this study uses multiple regression analysis and purposive sampling technique on taxpayers at KPP Pratama Makassar Selatan. The study results with 2 independent variables and 1 dependent variable provide evidence that the implementation of the e-filing system has been empirically proven successful. This is evidenced by the results of research, showing that use and user satisfaction have a positive effect on the net benefits of using e-filing. Keywords: E-filing, Individual Taxpayer, DeLone and McLean
Analysis Of Retail Sector Market Reaction In Indonesia On Social Media And Investor Sentiment Khaerunnisa Nur Fatimah Syahnur; Dewi Fatmarani Surianto; Muhammad Try Dharsana
Jurnal Manajemen Bisnis Vol. 10 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v10i2.72

Abstract

This study aims to examine the effect of social media and investor sentiment on the market reaction of the retail sector in Indonesia. Content analysis determines investor sentiment obtained from social media. Information related to the 2019 Indonesian presidential election was used for content analysis. The study results provide evidence that the information available on social media and online investor sentiment have a positive effect on the market reaction of the retail sector in Indonesia. This study also supports the use of signal theory to explain the effect of information available on social media on the capital market in Indonesia.
Co-Authors Anggraini, Puspita Ghaniy Ayu, Putri Werdina Ciptaning Dewi Fatmarani Surianto Khaerunnisa Nur Fatimah Syahnur Saragih, Arfah Habib