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Pengaruh Good Corporate Governance dan Pengungkapan Corporate Social Responsibility terhadap Penerimaan Pajak
Jurnal Ilmiah Esai Pub Date : 2022-01-25 DOI: 10.25181/esai.v16i1.2410
Wahyu Wulandari, Benny Setiawan
{"title":"Pengaruh Good Corporate Governance dan Pengungkapan Corporate Social Responsibility terhadap Penerimaan Pajak","authors":"Wahyu Wulandari, Benny Setiawan","doi":"10.25181/esai.v16i1.2410","DOIUrl":"https://doi.org/10.25181/esai.v16i1.2410","url":null,"abstract":"The purpose of this study was to determine the relationship between Good Corporate Governance and Corporate Social Responsibility on tax revenue. In this study, three control variables were used, namely firm size, profitability, and leverage. The data used in this study were the financial statements of companies listed in Indonesia Stock Exchange (BEI) in the period of 2015 to 2019, which were 53 companies or equivalent to 265 observational data. The results of this study indicate that: (1) the proportion of independent commissioner board as a proxy for GCG has no significant effect on tax revenue; (2) managerial ownership as a proxy for GCG has no significant effect on tax revenue; and (3) CSR disclosure has a significant effect on tax revenue.","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122072962","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Pengaruh Arus Kas Operasi dan Laba Bersih pada Dividen Kas : Studi pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015 – 2019 经营现金流和净利润对现金股利的影响:2015年印尼证券交易所(BEI)注册的食品和饮料公司的研究
Jurnal Ilmiah Esai Pub Date : 2022-01-25 DOI: 10.25181/esai.v16i1.2412
Rudi Andrean, Destia Pentiana, Dian Nirmala Dewi
{"title":"Pengaruh Arus Kas Operasi dan Laba Bersih pada Dividen Kas : Studi pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015 – 2019","authors":"Rudi Andrean, Destia Pentiana, Dian Nirmala Dewi","doi":"10.25181/esai.v16i1.2412","DOIUrl":"https://doi.org/10.25181/esai.v16i1.2412","url":null,"abstract":"This study aimed to determine the effects of operating cash flows and net income on dividend cash. The hypothesis taken was that H1 was the effect of operating cash flow on cash dividends and H2 was the effect of net income on cash dividends. The population of this study were food and beverage companies registered in Indonesia Stock Exchange (IDX) in 2015 – 2019. The sampling method used in this study was purposive sampling, that is sample selection with certain criteria. Eight companies that met the criteria were obtained, so the total sample size was 40 samples. The data collection technique used in this study was secondary data documentation obtained by downloading financial reports published by www.idx.co.id. The data analysis technique used was multiple linear regression test by using SPSS 22. The results of this study indicate that operating cash flow has no significant effect on cash dividends, while net income has a significant effect on cash dividends.","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127954103","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Profitabilitas, Intensitas Aset Tetap, dan Leverage Terhadap Penghindaran Pajak Pada Perusahaan Sektor Manufaktur yang Terdaftar di BEI Tahun 2017-2019 盈利能力、固定资产强度和杠杆作用对国有企业逃税的影响
Jurnal Ilmiah Esai Pub Date : 2022-01-25 DOI: 10.25181/esai.v16i1.2411
Oky Afriyan, Nurmala Nurmala, Lihan Rini Puspo Wijaya
{"title":"Pengaruh Profitabilitas, Intensitas Aset Tetap, dan Leverage Terhadap Penghindaran Pajak Pada Perusahaan Sektor Manufaktur yang Terdaftar di BEI Tahun 2017-2019","authors":"Oky Afriyan, Nurmala Nurmala, Lihan Rini Puspo Wijaya","doi":"10.25181/esai.v16i1.2411","DOIUrl":"https://doi.org/10.25181/esai.v16i1.2411","url":null,"abstract":"The purpose of this study was to examine the effects of profitability, intensity of fixed assets, and leverage on tax avoidance by focusing on manufacturing companies registered in Indonesia Stock Exchange in the period of 2017 – 2019. Tax avoidance was a dependent variable, while profitability, fixed assets, and leverage were independent variables. The sampling method used was purposive sampling with a sample of 54 companies with the observation period of three years in a row to produce a total of 162 samples. The analysis technique used in this research was multiple linear regression analysis. Data were analyzed using SPSS 25. The results of this study indicate that profitability has an effect on tax avoidance; intensity of fixed assets has an effect on tax avoidance, and leverage has an effect on tax avoidance.\u0000 ","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127819144","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Audit Aset Produktif pada PT. XYZ 对PT. XYZ的生产性资产进行审计
Jurnal Ilmiah Esai Pub Date : 2021-07-25 DOI: 10.25181/esai.v15i2.2402
Yulia Ayu Puspita Hutagalung, Damayanti Damayanti, Dian Nirmala Dewi
{"title":"Audit Aset Produktif pada PT. XYZ","authors":"Yulia Ayu Puspita Hutagalung, Damayanti Damayanti, Dian Nirmala Dewi","doi":"10.25181/esai.v15i2.2402","DOIUrl":"https://doi.org/10.25181/esai.v15i2.2402","url":null,"abstract":"This writing aims to describe the classification of plants that have not produced that should be used as producing plants or categorized into assets. The data used is secondary data using documentation data collection methods. The data analysis method carried out by the author is to collect data related to auditing productive assets such as pt xyz financial statements, working papper audit, draft audit of PT XYZ in 2019, and a list of details of TBM and TM. Then study the audit of productive assets in accordance with the procedures of KAP KS, perform a recalculation of productive assets, and present the findings obtained by the auditor and present the audit results. From the results and discussions that have been done by the author, it can be concluded that the auditor has done calculations related to the productive assets of PT XYZ and the results obtained from the audit conducted by kap KS auditors, namely PT XYZ has not made Plants Have Not Produced into Producing Plants. So it is recommended 2 journal adjustment related to its findings when conducting an audit of pt xyz's productive assets","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"137 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121630777","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Audit Aset Tetap pada PT. ABC 对PT. ABC的固定资产审计
Jurnal Ilmiah Esai Pub Date : 2021-07-25 DOI: 10.25181/esai.v15i2.2401
Febriani Febriani, Damayanti Damayanti, Rusmianto Rusmianto
{"title":"Audit Aset Tetap pada PT. ABC","authors":"Febriani Febriani, Damayanti Damayanti, Rusmianto Rusmianto","doi":"10.25181/esai.v15i2.2401","DOIUrl":"https://doi.org/10.25181/esai.v15i2.2401","url":null,"abstract":"This paper is about the calculation of depreciation of fixed assets by PT ABC and kap kh auditors in the period 2019, which aims to explain the audit procedures on fixed assets of PT ABC by kap kh auditors, explain the findings of the audit of fixed assets of PT ABC, mention adjustments to the findings of the audit of permanent assets of PT ABC, and explain the impact of the audit findings on the financial statements on PT ABC period 2019.  The data source used is secondary data. The data collection technique used is a documentation method. The data analysis method used is the quantitative analysis method. At the time of the audit of PT ABC's fixed assets by implementing audit procedures, there was a difference in depreciation calculation between PT ABC and kap kh auditors. Based on that, adjustment / journal correction is carried out. The difference and adjustment will have an impact on the financial statements, namely the increase in the total financial position statement and the total comprehensive income statement on the income statement of PT ABC for the period 2019.\u0000 ","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115245047","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Audit Pada Akun Penjualan Real Estate PT RAI 对PT RAI房地产销售账户的审计
Jurnal Ilmiah Esai Pub Date : 2021-07-25 DOI: 10.25181/esai.v15i2.2399
Raa’fiuddin Al Ichlas, A. K. Dewi, Damayanti Damayanti
{"title":"Audit Pada Akun Penjualan Real Estate PT RAI","authors":"Raa’fiuddin Al Ichlas, A. K. Dewi, Damayanti Damayanti","doi":"10.25181/esai.v15i2.2399","DOIUrl":"https://doi.org/10.25181/esai.v15i2.2399","url":null,"abstract":"PT RAI is a property company based in Jakarta.  Sales are the main activity of the company to increase revenue, the source of revenue comes from the sale of real estate.  There are constraints in recording sales that resulted in misstatements in 2019, this change occurred because the company could not fully acknowledge sales because there were sales that were not recognized by PSAK 72. The purpose of this writing is to know the audit process and the results of the audit of real estate sales accounts at PT RAI.   The source of data drafting this scientific work is secondary data with the method of data collection is a method of documentation and the analysis method used is quantitative descriptive. This article discusses the audit process of sales accounts that have been established by KAP TRR, based on the sales audit process conducted, the author notices some errors in the recognition of sales accounts.  In the final stages of examination conducted correction journal related to these errors.  Based on the discussion of this scientific work and the audit process that has been conducted at PT RAI, it can be concluded that the audit process on the sales account that has been done is sufficient. Audit adjustments have been made on the results of audit findings related to misstatements on sales accounts, then on the sales account there are no other material misstatements.","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133572246","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Strategi Perencanaan Pajak (Tax Planning) dalam Efisiensi Pajak Penghasilan Badan pada PT. EPM 税收计划计划与PT. EPM的市政所得税效率有关
Jurnal Ilmiah Esai Pub Date : 2021-07-25 DOI: 10.25181/esai.v15i2.2403
Assifa Diartasya Paramitha, Artie Arditha, Arif Makhsun
{"title":"Strategi Perencanaan Pajak (Tax Planning) dalam Efisiensi Pajak Penghasilan Badan pada PT. EPM","authors":"Assifa Diartasya Paramitha, Artie Arditha, Arif Makhsun","doi":"10.25181/esai.v15i2.2403","DOIUrl":"https://doi.org/10.25181/esai.v15i2.2403","url":null,"abstract":"This writing aims to find out whether PT EPM has previously implemented tax planning of income owed to its company, know the income tax planning strategy that can be applied to PT EPM, and know the influence when implementing tax planning (tax planning) of PT EPM income. Primary data used in the form of interviews is to get company information that is not listed in the form of documents, then secondary data used in the form of income / loss statements and annual tax returns of PT EPM Agency in 2019. Data analysis methods use quantitative and qualitative methods based on numbers and things that happen within the company. Based on the results and discussions known PT EPM has never implemented income tax planning owed by the agency so that the author provides input on income tax planning strategies that can be applied by PT EPM which can then be known influence on the implementation of income tax planning strategy (tax planning) on PT EPM.\u0000 ","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114557126","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Perhitungan Pajak Penghasilan atas Usaha Katering (Studi Pada Katering SR) 餐饮所得税计算(SR餐饮研究)
Jurnal Ilmiah Esai Pub Date : 2021-07-25 DOI: 10.25181/esai.v15i2.2400
Sanie Sabella, Dian Nirmala Dewi, Endang Asliana
{"title":"Perhitungan Pajak Penghasilan atas Usaha Katering (Studi Pada Katering SR)","authors":"Sanie Sabella, Dian Nirmala Dewi, Endang Asliana","doi":"10.25181/esai.v15i2.2400","DOIUrl":"https://doi.org/10.25181/esai.v15i2.2400","url":null,"abstract":"SR catering is a food and beverage provider that is equipped with equipment and equipment for the manufacturing, storage, and presentation process in accordance with the location of the order. In 2018, the Government issued Government Regulation No. 23 of 2018 on the change of the tax rate which was originally 1% to 0.5%. This writing aims to explain the implementation of tax obligations on SR Catering suggested by the Tax Consultant Office Z. The data used is in the form of sales recapitulation for the period january 2019, a certificate of Government Regulation No. 23 of 2018, Annual Tax Return, and proof of deposit. The analytical method used this final task is a qualitative descriptive method. The results of this writing show that SR Catering is subject to the tax rules of Government Regulation No. 23 of 2018 where SR Catering has a certificate stating that SR Catering has a certain gross circulation and is subject to Final Income Tax at a rate of 0.5% and in the implementation of its virginity SR Catering performs calculations, deposits, and reporting that has been in accordance with the government regulations.\u0000 ","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127268945","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Kinerja Keuangan Bank Syariah sebagai Implikasi atas Konsentrasi Kepemilikan 伊斯兰银行的财务表现取决于拥有的集中
Jurnal Ilmiah Esai Pub Date : 2021-07-25 DOI: 10.25181/esai.v15i2.2404
Dian Nirmala Dewi, Artie Ardhita Rachman, Endang Asliana
{"title":"Kinerja Keuangan Bank Syariah sebagai Implikasi atas Konsentrasi Kepemilikan","authors":"Dian Nirmala Dewi, Artie Ardhita Rachman, Endang Asliana","doi":"10.25181/esai.v15i2.2404","DOIUrl":"https://doi.org/10.25181/esai.v15i2.2404","url":null,"abstract":"This study aims to examine the effect of ownership concentration and type of share ownership on the financial performance of Islamic banks in Indonesia. The sample used is Islamic commercial banks recorded in Indonesian Islamic Banking Statistics, with a study period of five years, from 2014 to 2018. Regression testing involves financial performance (ROA, ROE, and NPL) as the dependent variable; ownership concentration (K) and ownership type (INST, GOV, FAM and FOR) as independent variables; and some control variables, such as CAR, size, leverage, and company age. Data collected shows that all of Islamic Banks in Indonesia have concentrated ownership, therefore that factor should be omitted from independent variables. Based on hypothesis testing, we find that financial performance of Islamic Banks in Indonesia are not influenced by it’s ownership type.","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"10 6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113962158","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Cash Ratio (CR), Total Asset Turnover (TATO), Return On Assets (ROA) Terhadap Dividend Payout Ratio (DPR) Pada Perusahaan Sektor Aneka Industri dan Industri Barang Konsumsi yang Terdapat di Bursa Efek Indonesia Tahun 2013-2017 现金Ratio (CR)、资产总额(tats)、资产回报率(ROA)对多元行业和消费品行业在2017年至2017年期间的不同行业和消费品行业的影响
Jurnal Ilmiah Esai Pub Date : 2021-05-05 DOI: 10.25181/esai.v13i2.1305
LI Lindi, Yulia Paramitha, Hera Eria Br Sitepu, Sri Devi Erawati Tampubolon, W. Ginting, Mohd. Nawi Purba
{"title":"Pengaruh Cash Ratio (CR), Total Asset Turnover (TATO), Return On Assets (ROA) Terhadap Dividend Payout Ratio (DPR) Pada Perusahaan Sektor Aneka Industri dan Industri Barang Konsumsi yang Terdapat di Bursa Efek Indonesia Tahun 2013-2017","authors":"LI Lindi, Yulia Paramitha, Hera Eria Br Sitepu, Sri Devi Erawati Tampubolon, W. Ginting, Mohd. Nawi Purba","doi":"10.25181/esai.v13i2.1305","DOIUrl":"https://doi.org/10.25181/esai.v13i2.1305","url":null,"abstract":"This study aims to determine the effect of Cash Ratio, Total Asset Turnover and Return On Assets on Dividend Payout Ratio in the Various Industries and Consumer Goods Industry found on the Indonesian Stock Exchange. The populations of this study were all companies in the various goods industries and consumer goods industry in the Indonesia Stock Exchange of 85 companies in the period 2013-2017. The technique of determining the sample used is purposive sampling. The samples obtained are 23 companies incorporated in the various goods industry and consumer goods industry sectors in the Indonesia Stock Exchange for the period 2013-2017. The data analysis technique used is the classic assumption test and multiple linear regression analysis with the help of SPSS 20. Based on the analysis, the results show that Cash Ratio and Total Asset Turnover have no significant effect on Dividend Payout Ratio, while Influential Return On Assets gives positive and significant effect on the Dividend Payout Ratio.Keywords : Cash Ratio, Total Asset Turnover, Sales, Return On Assets, Dividend Payout Ratio","PeriodicalId":211652,"journal":{"name":"Jurnal Ilmiah Esai","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122845789","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
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