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Yulius Kurnia Susanto
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Sekolah Tinggi Ilmu Ekonomi Trisakti, Jl. Kyai Tapa No. 20, Jakarta, Indonesia
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E-Jurnal Akuntansi TSM
Published by Sekolah Tinggi Ilmu Ekonomi Trisakti
ISSN : -     EISSN : 27758907     DOI : https://doi.org/10.34208/ejatsm
Core Subject : Economy, Social,
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences
E-Jurnal Akuntansi TSM is biannual publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting issues (financial accounting and capital market, auditing, management accounting, accounting information systems, taxation), and others. This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 274 Documents
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Analisis Faktor yang Memengaruhi Tarif Pajak Efektif Perusahaan Reinhard Tavarel; Fanny Anggraeni
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The aim of this research is to obtain empirical evidence regarding the factors that influence effective tax rate in manufacturing companies listed on the Indonesia Stock Exchange. These factors are capital intensity ratio, inventory intensity ratio, leverage, intellectual capital, managerial ownership, profitability, and fiscal loss compensation. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2017-2019. Purposive sampling method was used to obtained the sample. There were 81 companies that met the predetermined criteria so that the total data used as the research sample was 243 data. These variables were tested using multiple regression analysis. The results of this study indicate that the intellectual capital, profitability and fiscal loss compensation have an influence on effective tax rate. While the capital intensity ratio, inventory intensity ratio, leverage, and managerial ownership do not have an effect on effective tax rate.
Pengaruh Rasio Keuangan, Ukuran Perusahaan, dan Umur Perusahaan terhadap Tax Avoidance Fanny Sterling; Silvy Christina
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

This study aims to obtain empirical evidence regarding the effect of financial ratios, company size and company age on tax avoidance. There are several factors used by the company in this study, namely profitability, leverage, company size, sales growth, company age and capital intensity to tax avoidance. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2017 to 2019. Determination of the sample in this study using purposive sampling method, in which resulting 178 data are taken as sample. The data in this study were analyzed using multiple regression methods. The results of this study indicate that the profitability variable has a positive effect on tax avoidance while leverage has a negative effect on tax avoidance. The variables of company size, sales growth, company age and capital intensity have no effect on tax avoidance.
DAMPAK COMPANY SIZE, KINERJA KEUANGAN, KOMISARIS INDEPENDEN, DAN FAKTOR LAINNYA PADA EARNINGS MANAGEMENT VIORENCIA HENDRANATA; Apit Susanti
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The goal of this research is to gather empirical evidence about the impact of company size, financial performance, independent commissioners, institution ownership, financial leverage, board size, free cash flow, and managerial ownership as independent variables on earnings management as a dependent variable. Population of this research are companies that listed in Indonesia Stock Exchange, especially in non-financial sector during 2017-2020. The sample selection process was carried out by using the purposive sampling method and based on predetermined sample selection criteria so it generated 70 companies that met the criteria with a total of 280 data used. Multiple regression method was used to analyze the data. The result of this research exposed that financial performance and free cash flow have impact on earnings management, this is because companies with lots of free cash flow indicate there is enough capital to meet financial needs so that management may no longer be compelled to manipulate earnings to attract investors' attention, while the increase in profitability, the practice of profit manipulation is also increasing. However, company size, independent commissioners, institution ownership, financial leverage, board size, and managerial ownership have no impact on earnings management.
UNSUR-UNSUR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA TANGERANG REGINA HANJAYA; Haryo Suparmun
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

Tax compliance is very important, not only for the taxpayers to elude the tax sanction, but also for the Directorate General of Taxation to collect tax revenues. This research aims to find out the impact of tax sanctions, tax awareness, tax socialization, tax knowledge, tax officer services, and modern tax administration systems on the taxpayers compliance. The research object is an individual taxpayer in Tangerang City. The questionnaires were disseminated via google form to collect the data. The purposive sampling method was used for sample selection and 82 respondents were selected and analyzed using multiple regression method. The results show that tax sanctions, tax socialization and tax knowledge have significant positive impact on taxpayers compliance. Meanwhile, tax awareness, tax officer services and modern tax administration systems do not have impact on taxpayers compliance. These results imply that taxpayers comply because they know that the sanctions are quite burdensome if imposed on them, the higher the frequency of tax socialization will increase the willingness of taxpayers in fulfilling tax obligations and tax knowledge which can be obtained by attending formal and informal education on taxation will increase the knowledge and the willingness of the taxpayers to comply to tax regulations.
PENGARUH PROFITABILITAS, LIKUIDITAS DAN FAKTOR LAINNYA TERHADAP FRAUDULENT FINANCIAL STATEMENT VINCENTSIUS ADITHYA SALIM; Rudi Riady
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The motive of this research of fraudulent financial statement is to acquire empirical evidence about the effect of profitability, liquidity, activity, leverage, assets composition, firm size, personal financial needs and ineffective monitoring on fraudulent financial statement. The research object used in this research is non-financial firms listed in Indonesian Stock Exchange from 2017 to 2020. Purposive sampling method is used as sampling selection in this research, so it requires criteria for taking samples to be examined. In the end, this research examined 81 companies that passed the criteria with a total of 324 data. Logistic regression is used in this research for hypothesis testing. The results of hypothesis testing confirmed that profitability, liquidity, activity, leverage, assets composition, firm size, personal financial needs and ineffective monitoring do not show any effect on fraudulent financial statement.
FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR DI BEI SHERLLY TJOKRO; Debora Debora
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of this study is to provide empirical evidence that profit and loss, audit opinion, size KAP, audit committee, firm size, profitability, solvency have an effect on audit report lag. This study uses data taken from manufacturing companies that are consistently listed on the Indonesia Stock Exchange during the period 2017 to 2019. Sampling uses the purposive sampling method. The sample of this study amounted to 300 companies that meet the criteria. This study uses multiple regression analysis. The result of this research show that variable auditor’s opinion, profitability had negative influence toward audit report lag, while variable profit and loss, size of KAP, audit committe, firm size and solvency had no influence toward audit report lag.
PENGARUH TAX AMNESTY DAN FAKTOR LAINNYA TERHADAP KEPATUHAN WAJIB PAJAK MAYANG PRATIWI; AAN MARLINAH
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

This study aims to obtain empirical evidence of variables that affect taxpayer compliance in Tangerang City. By using independent variables, namely tax sanction, tax amnesty, tax awareness, tax payer attitudes, knowledge and understanding of taxes, and tax service. The objects in this study are individual taxpayers who have NPWP in Tangerang City, have participated in tax amnesty, and have received tax services by tax officials. The sample in this study was 61 respondents who were used in the study based on criteria and sampling with the convenience sampling method. The method of data analysis was carried out with reliability test, validity test, classical assumption test, f and t test , and analysis of the coefficient of determinationThe results of this study indicate that tax amnesty has an influence on taxpayer compliance and other independent variables such as tax saction, tax awareness, knowledge and understanding of taxes, tax services, and taxpayer attitudes have no effect on taxpayer compliance.
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN PAJAK PADA PERUSAHAAN MANUFAKTUR BORIS ALVARES; Yohanes Yohanes
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

Tujuan penelitian ini adalah untuk memperoleh bukti empiris mengenai faktor-faktor yang memengaruhi manajemen pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, adapun faktor-faktor tersebut adalah variabel size, leverage, profitability, inventory intensity, corporate governance, fasilitias perpajakan dan intensitas aset tetap. Populasi penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2017 sampai 2019. Sampel dalam penelitian ini didapat dengan menggunakan metode purposive sampling. Terdapat 81 perusahaan yang memenuhi kriteria yang telah ditentukan sehingga total data yang digunakan sebagai sampel penelitian adalah 243. Pengujian hipotesis pengaruh variabel dilakukan dengan analisis regresi berganda. Hasil penelitian ini menunjukan bahwa variabel profitability memiliki pengaruh yang signifikan terhadap manajemen pajak. Sedangkan variabel size, leverage, inventory intensity, corporate governance, fasilitas perpajakan dan intensitas aset tetap tidak memiliki pengaruh yang signifikan terhadap manajemen pajak. Hasil penelitian ini diharapkan dapat dijadikan dasar, referensi, tambahan informasi ataupun teori bagi peneliti selanjutnya, menjadikan pertimbangan bagi perusahaan dalam melakukan manajemen pajak, dan meringankan beban pemerintah dalam menangani manajemen pajak perusahaan. Perbedaan pada penelitian ini dari penelitian sebelumnya yaitu menambahkan variabel fasilitas perpajakan dan intensitas aset tetap dan populasi yang dipakai menggunakan data terbaru yaitu tahun 2017 sampai 2019. Pengaruh profitabilitas terhadap manajemen pajak dikarena semakin kecil nilai manajeman pajak menujukan semakin baiknya manajemen pajak yang dilakukan perusahaan, hal ini bisa terjadi karena perusahaan memanfaatkan labanya dengan efektif dengan membelanjakan laba untuk keperluan perusahaan yang bisa menjadi komponen pengurang pajak penghasilan.
PENGARUH UKURAN DEWAN KOMISARIS, KOMITE AUDIT DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA LIUS SUARDIKA IDRIS; Kartina Natalylova
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The objective of this research is to obtain evidence about the influence of size commissioner on board, audit committee, leverage, profitability, firm size, firm growth, firm age, and audit quality to earnings management. This research used companies that listed in non-financial sector in Indonesia Stock Exchange during 2017-2019 as the population. There are 194 companies meet the criteria by using purposive sampling method. The results of this study indicate that profitability, firm growth, and audit quality affect earnings management, that earnings management practices will be higher because the demands of good prospect reports in the public make companies with high growth motivated to carry out earnings management. However the size of the board of commissioners, audit committee, leverage, firm size, and firm age have no effect so earnings management.
PENGARUH RASIO KEUANGAN, STRUKTUR KEPEMILIKAN, DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN DI INDONESIA Jessie Indradjaja; Maria
E-Jurnal Akuntansi TSM Vol 2 No 2 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of this study is to analyze and obtain an empirical evidence about the influence of financial ratio, ownership structure, and other factors on firm value in Indonesia. The variables used on this study are profitability, leverage, liquidity, institutional ownership, managerial ownership, asset growth, firm size, dividend policy, and board of independent commissioners as independent variables and firm value as dependent variable. The samplet used in this research are non-financial companies listed in Indonesian Stock Exchange (IDX) during period 2017-2020. The method used in sample selection in this study is purposive sampling method and there are 51 companies selected as final samples. In this study, the hypothesis is tested by using multiple regression analysis. The result of this research shows that profitability, leverage, firm size, and board of independent commissioners have influence on firm value because the higher profitability will attract investors, the higher of the solvability, the firm will have more longer durability, the higher of the firm size mean have more assets, the higher of the independent board of commissioners, the company's management supervision will be better. While other variables such as liquidity, institutional ownership, managerial ownership, asset growth, and dividend policy, have no influence on firm value.

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