E-Jurnal Akuntansi TSM

ANALISIS FAKTOR DAN PERILAKU YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK TENTANG PENGGELAPAN PAJAK

Kelvin Kelvin, Mohammad Eddy Rosyadi — Thu, 07 Nov 2024 00:00:00 +0700

Major funding for the state revenue in Indonesia comes from taxes. With tax revenues, the government finances all state expenditures, both routine and developmental, aiming to enhance the prosperity and welfare of the people. However, many government efforts to increase tax revenue do not meet expectations due to the low awareness of taxpayers in fulfilling their tax obligations. This research aims to examine the factors influencing taxpayers' perceptions of tax evasion. It is a primary quantitative study using a questionnaire distributed to taxpayers registered in KPP Pratama Tambora and KPP Pratama Tamansari. The research sample consists of 122 respondents, analyzed using multiple analysis techniques.The results of this study indicate that love of money, discrimination in taxation, understanding of taxation, and subjective norms influence taxpayers' perceptions of tax evasion. However, other independent variables, namely the tax system, tax justice, and religiosity, do not affect taxpayers' perceptions of tax evasion.

PENGARUH MODAL INTELEKTUAL, CORPORATE SOCIAL RESPONSIBILITY, DAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN

Hani Oktafia Putri, Diyah Santi Hariyani, Liliek Nur Sulistyowati — Thu, 07 Nov 2024 00:00:00 +0700

Penelitian ini tentantang Pengaruh Modal Intelektual, Corporate Social Responsibility dan Corporate Governance Terhadap Kinerja Keuangan (Studi Kasus Pada Perusahaan Kompas 100). Penelitian ini bertujuan untuk menganalisis pengaruh variabel modal intelektual, Corporate Social Responsibility dan Corporate Governance Terhadap Kinerja Keuangan. Metode penelitian ini menggunakan metode kuantitatif dan analisis data menggunakan uji asumsi klasik, analisis regresi linier berganda, uji koefisien determinasi dan uji t. hasil pada penelitian ini menunjukkan bahwa, Modal Intelektual berpengaruh positif dan signifikan terhadap kinerja keuangan, Corporate Social Responsibility berpengaruh positif dan signifikan terhadap kinerja keuangan, Corporate Governance berpengaruh positif dan signifikan terhadap kinerja keuangan.

PENGARUH KINERJA MODAL INTELEKTUAL, PERTUMBUHAN PENJUALAN, DAN FAKTOR LAINNYA TERHADAP FINANCIAL DISTRESS

Patricia Gunawan, Ricky A. Mulyana — Thu, 07 Nov 2024 00:00:00 +0700

This research was conducted to obtain empirical evidence and also analyze factors that can influence the dependent variabel is financial distress. The independent variabels used in this research are current ratio, cash ratio, debt to total asset ratio, sales growth, institutional ownership and intellectual capital.The population used in this research are consumer cyclicals, consumer non-cyclicals and transportation and logistic listed on the Indonesia Stock Exchange during the 2019-2022 period. The sample in this research consists of 182 companies or 546 data obtained through purposive sampling method. To test the hypothesis, this research used logistic regression. The results of this research show that intellectual capital performance affect financial distress. Meanwhile, current ratio, cash ratio, debt to total asset ratio, sales growth,and institutional ownership do not affect financial distress.

FAKTOR – FAKTOR YANG MEMENGARUHI STOCK RETURN PADA PERUSAHAAN MANUFAKTUR

Styven James Sumarwan, Santoso Chandra — Thu, 07 Nov 2024 00:00:00 +0700

The purpose of this reseach is to provide knowledge that helps investors in determining companies to invest their capital in the form of shares on the Indonesian Stock Exchange. This study also uses calculations in the form of firm size, profitability, liquidity, market, operating cash flow, investing cash flow, financing cash flow, and debt policy so that investors can find out various things the company does in its development. This can be seen from the financial statements that aim to determine investors choices for the company. This research data consists of financial ratios from the financial statements of manufacturing companies for 3 years 2018 to 2020. This study discusses 8 independent variables and also uses a purposive sampling model that is used for sampling and uses 66 companies and a total of 158 company data. Researchers used five sample selection criteria and used multiple regression analysis methods. The results of this indicate that firm size has a negative effect on stock returns, while profitability, liquidity, market, operating cash flow, investing cash flow, financing cash flow and debt policy have no effect on stock returns.

Abstract: The purpose of this reseach is to provide knowledge that helps investors in determining companies to invest their capital in the form of shares on the Indonesian Stock Exchange. This study also uses calculations in the form of firm size, profitability, liquidity, market, operating cash flow, investing cash flow, financing cash flow, and debt policy so that investors can find out various things the company does in its development. This can be seen from the financial statements that aim to determine investors choices for the company. This research data consists of financial ratios from the financial statements of manufacturing companies for 3 years 2018 to 2020. This study discusses 8 independent variables and also uses a purposive sampling model that is used for sampling and uses 66 companies and a total of 158 company data. Researchers used five sample selection criteria and used multiple regression analysis methods. The results of this indicate that firm size has a negative effect on stock returns, while profitability, liquidity, market, operating cash flow, investing cash flow, financing cash flow and debt policy have no effect on stock returns.

TATA CARA PERHITUNGAN, PENYETORAN, PELAPORAN, DAN PENCATATAN PPN PADA PT XYZ

Ananda Bodhi, Ida Bagus Nyoman Sukadana — Thu, 07 Nov 2024 00:00:00 +0700

This research was conducted with the aim of analyzing the practice of calculating, depositing, reporting and recording value added tax at PT XYZ in 2022 with the provisions of the VAT Law no. 42 of 2009, PMK no. 242/PMK.03/2014, PMK Number 18/PMK.03/2021, Law no. 7 of 2021, and generally applicable tax accounting principles. The form of this research is qualitative descriptive analysis research. Data obtained from internship activities for the purposes of preparing this research include Tax Invoices, Periodic VAT Notification Letters with attachments, Proof of VAT Deposits, Proof of VAT Reporting, and Recording Journals obtained directly from PT XYZ. The results of this research explain that PT XYZ as a whole carries out procedures for calculating, depositing, reporting and recording VAT in accordance with VAT Law no. 42 of 2009, PMK no. 242/PMK.03/2014, PMK Number 18/PMK.03/2021, Regulation of the Director General of Taxes Number PER-02/PJ/2019, Law no. 7 of 2021, and generally applicable tax accounting principles.

KESULITAN KEUANGAN, KOMITE AUDIT, DAN FAKTOR LAINNYA YANG MEMENGARUHI MANAJEMEN LABA

Gerry Saputra, Rinjani Rinjani — Thu, 07 Nov 2024 00:00:00 +0700

This study was conducted to obtain empirical evidence on whether financial difficulties, audit committees and other factors affect profit management. The variety of independent variables used in this study includes financial distress, audit committee, leverage, financial stability, financial target, firm size, board size, and dividend payment. This study used a sample of 111 data from 37 companies listed in the Consumer Cyclicals and Consumer Non-Cyclicals sectors on the Indonesia Stock Exchange from 2020 to 2022. Sample selection in this study used purposive sampling and data analysis using multiple regression. Based on data analysis shows that dividend payments have an influence on profit management practices. In addition, other independent variables, such as financial hardship, audit committee, leverage, financial stability, financial targets, company size, and board size did not show any influence on profit management practices.

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PRAKTIK TAX AVOIDANCE DALAM PERUSAHAAN

Christian Subhakti , Fung Njit Tjhai — Thu, 07 Nov 2024 00:00:00 +0700

Tax avoidance is an attempt to avoid taxes legally that does not violate tax regulations. The existence of loopholes in the tax law makes tax avoidance practices often carried out by taxpayers. The purpose of this research is to obtain empirical evidence regarding the influence of transfer pricing, leverage, profitability, sales growth, institutional ownership, capital intensity, and financial distress on tax avoidance. The objects used in this research are companies in the consumer non-cyclicals and consumer cyclicals sectors listed on the Indonesia Stock Exchange for the period 2020-2022. The sample of this research used a purposive sampling method and resulted in a total of 270 data from 90 companies that met all the criteria. The method used in this research is multiple linear regression analysis. The results of this research indicate that transfer pricing influences tax avoidance. While leverage, profitability, sales growth, institutional ownership, capital intensity, and financial distress have no influence on tax avoidance

PENGARUH CSR DICLOSURE DAN PERTUMBUHAN LABA TERHADAP MANAJEMEN LABA DENGAN DIMODERASI OLEH INSTITUTIONAL OWNERSHIP

Aisy Putri Humairah, Maria Maria — Thu, 07 Nov 2024 00:00:00 +0700

Pelaporan keuangan tidak akan terlepas dari sebuah proses akuntansi. Pelaporan
keuangan mencakup informasi-informasi yang dapat berpengaruh besar dalam kelangsungan
hidup perusahaan. Salah satu indikator yang berpengaruh besar dalam laporan keuangan adalah laba perusahaan. Laba perusahaan dapat menunjukkan bagaimana kinerja keuangan perusahaan dan mengukur tingkat efisiensi operasional dari perusahaan tersebut. Penelitian ini ditujukan untuk melihat apakah csr disclosure, pertumbuhan laba, ukuran bisnis, bid-ask spread,
independent commisioners yang dimoderasi dengan institutional ownership berpengaruh
terhadap manajemen laba. Objek penelitian yang digunakan adalah perusahaan non-keuangan
sektor consumer cyclicals dan consumer non-cyclicals yang konsisten terdaftar di Bursa Efek
Indonesia selama periode tahun 2019 sampai dengan tahun 2022. Pengambilan sampel yang
digunakan didalam penelitian adalah purposive sampling. Dengan data sampel total sebanyak
222 data, 74 perusahaan yang memenuhi persyaratan sampel. Hasil penelitian menunjukkan bahwa ukuran bisnis, csr disclosure, pertumbuhan laba, bid-ask spread, independent commisioners berpengaruh negatif dan tidak berpengaruh terhadap manajemen laba dan
dengan dimoderasi oleh institutional ownership.

THE INFLUENCE OF CONSUMERS, EMPLOYEES, MEDIA AND SHAREHOLDERS’ ENGAGEMENT ON THE QUALITY OF SUSTAINABILITY REPORTING IN INDONESIA

Siti Ammara Fazilatun Nisa — Thu, 07 Nov 2024 00:00:00 +0700

This study delves into the nuanced variables of sustainability reporting quality within the context of energy, basic materials, industrial, consumer non-cyclicals, consumer cyclicals, as well as transportation and logistics sectors. Employing a content analysis on companies’ reports, this research scrutinizes the depth and breadth of consumer, employee, media, and shareholders’ engagement on the quality sustainability reporting of companies listed on the IDX from the period of 2019-2022. In pursuit of these objectives, a quantitative study approach was employed. The research design encompasses content analysis to examine the quality of sustainability reporting from a representative sample of 45 organizations within the energy, basic materials, industrial, consumer non-cyclicals, consumer cyclicals, as well as transportation and logistics sectors. Additionally, in this research, the Multiple Logistic Regression analysis was used. The research findings underscore four key aspects; in regards to the hypotheses tested. All four variables- consumer, employee, media, and shareholders’ engagement- emerged as critical determinants impacting the quality of sustainability reporting. These findings contribute to the existing body of knowledge by offering practical implications for organizations aiming to elevate their sustainability reporting quality, thereby fostering a more transparent and responsible business environment.

PENGARUH RISIKO LITIGASI, INTENSITAS MODAL, DAN FAKTOR-FAKTOR LAINNYA TERHADAP KONSERVATISME AKUNTANSI

Kevin Nagano, Indra Arifin Djashan — Thu, 07 Nov 2024 00:00:00 +0700

Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris mengenai faktor-faktor yang mempengaruhi konservatisme akuntansi. Faktor-faktor tersebut adalah kepemilikan manajerial, kepemilikan institusional, komisaris independent, leverage, risiko litigasi, dan intensitas modal. Populasi dari penelitian ini adalah Perusahaan dari sektor Consumer Cyclicals dan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia dari tahun 2020 sampai dengan 2022. Sampel penelitian diperoleh dari metode purposive sampling dengan 161 perusahaan yang memenuhi kriteria sampel. Penelitian ini menggunakan regresi linear berganda untuk analisis data. Hasil penelitian ini menunjukan bahwa leveragememiliki pengaruh terhadap konservatisme akuntansi. Sedangkan, variabel kepemilikan manajerial, kepemilikan institusional, komisaris independen, risiko litigasi, dan intensitas modal tidak berpengaruh terhadap konservatisme akuntansi.

PENGARUH KEPEMILIKAN INSTITUSIONAL DAN FAKTOR LAINNYA TERHADAP TAX AVOIDANCE

Atlin Syaqia Syawali Putri, Hilary Flora A.T. Lasar — Thu, 07 Nov 2024 00:00:00 +0700

The research aims to obtain empirical evidence of the influence of independent variables such as institutional ownership, profitability, leverage, capital intensity ratio, sales growth and company size on the dependent variable of tax avoidance. The research uses companies in the Consumer Non-Cyclicals and Consumer Cyclicals sectors listed on the Indonesian Stock Exchange for the period 2020 to 2022. The sampling method used in this study was purposive samplings by setting five sample criteria, thus obtaining samples of as many as 58 companies with a total of 174 data. The data analysis method used in this study is the multiple regession method. The results of this research show that the variables profitability, leverage, sales growth and company size have an influence on tax avoidance. Institutional ownership and capital intensity ratio have no influence on tax avoidance.

PENGARUH KUALITAS AUDIT DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA

Chealsea Aury Himawan, Suryanto Suryanto — Thu, 07 Nov 2024 00:00:00 +0700

Abstract: The purpose of this study is to empirically examine the factors that affect the earnings management. This study uses independent variables audit quality, financial leverage, profitability, firm size, sales growth, audit committee, free cashflow, company age and earnings management as the dependent variable. The study was conducted on 61 consumer cyclicals & consumer non-cyclicals companies listed on the Indonesia Stock Exchange from 2020 to 2022 which were obtained using purposive sampling method. Samples and data were tested and analyzed using multiple regression methods. The results of this study indicate that audit quality and free cashflow have a negative effect and profitability has a positive effect on earnings management. While financial leverage, firm size, sales growth, audit committee, and company age have no effect on earnings management coefficient.

PENGARUH CORPORATE GOVERNANCE, FINANCIAL PERFORMANCE, DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN

Jeanny Angel Hermanto, Widyawati Lekok — Thu, 07 Nov 2024 00:00:00 +0700

This research aims to obtain empirical evidence on whether the components of corporate governance, financial performance, and tax avoidance have an influence on firm value for non-financial companies listed in Indonesia Stock Exchange. The independent variables used in this research such as Capital Structure, Institutional Ownership, Managerial Ownership, Profitability, Tax Avoidance, Current Ratio, Firm Size, Dividend Payout Ratio, and Total Asset Turnover with the dependent variable which is Firm Value. This object of this study uses data from non-financial companies listed on the Indonesia Stock Exchange from 2020-2022 as the population. Then, the sampling process from data used purposive sampling method and used multiple regression as a method for analyzing data. This sample used in this research was 102 data from 34 companies that passed the criteria. This research states that Profitability and Tax Avoidance has positive effect on Firm Value. However, other independent variables such as the Capital Structure, Institutional Ownership, Managerial Ownership, Current Ratio, Firm Size, Dividend Payout Ratio, and Total Asset Turnover have no effect on Firm Value.

PENGARUH TAX AVOIDANCE DAN FIRM SIZE BESERTA VARIABLE LAINNYA TERHADAP FIRM VALUE

Nicholas Ryan, Suryanto Suryanto — Thu, 07 Nov 2024 00:00:00 +0700

Abstract: This study aims to provide empirical evidence regarding the influence of tax avoidance, profitability, liquidity, leverage, firm size, and dividend policy on firm value. The population in this study consists of companies in the cyclicals and non-cyclicals sectors listed on the IDX from 2020 to 2022. The sample was obtained using purposive sampling method, with 35 companies selected as the sample, resulting in a total of 103 data points after outlier testing. This research uses multiple linear regression model to test hypotheses and to analyse the data. The results of this study indicate that profitability, liquidity, and leverage have an influence on firm value. However, tax avoidance, firm size, and dividend policy do not have an influence on firm value.

Keywords: firm value, tax avoidance, profitability, liquidity, leverage, firm size, dividend policy

PENGARUH PROFITABILITAS, SOLVABILITAS, LIKUIDITAS DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN

Michelle Michelle, Umar Issa Zubaidi — Thu, 07 Nov 2024 00:00:00 +0700

Abstract: The aim of this research on firm value is to obtain empirical evidence regarding the effect of profitability, solvability, liquidity, firm size, dividend policy, sales growth, firm age, managerial ownership, and institutional ownership could influence a firm value. This study employs a population of non-financial sector companies listed on the Indonesia Stock Exchange over a 3-year time period, specifically from 2020-2022. The total sample size utilized for this research comprises 65 company and 195 data. The research applies purposive sampling method within a multiple regression model as a data analysis process. The research findings showed that profitability and solvability have positive influence on firm value. Whereas, liquidity, firm size, dividend policy, sales growth, firm age, managerial ownership, and institutional ownership do not significantly impact a firm value.

PENGARUH KEBIJAKAN DIVIDEN, PAJAK PENGHASILAN DAN FAKTOR LAINNYA TERHADAP INCOME SMOOTHING

Silvy Christina, Irwanto Handojo, Indra Arifin Djahsan — Thu, 07 Nov 2024 00:00:00 +0700

The research on Income Smoothing is to obtain empirical evidence about the influence of dividend policy, income tax, firm size, profitability, leverage, firm value, managerial ownership, and public ownership on income smoothing. This Research population is non-financial firms listed in the Indonesia Stock Exchange from 2020 until 2022. There are 55 companies selected as samples by using the purposive sampling method. The samples are tested and analyzed using the logistic regression method. The result of this research implies that income tax, firm size, profitability, leverage, firm value, managerial ownership, and public ownership have no significant influence on income smoothing, while dividend policy has positive influence on income smoothing.