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PENGARUH KONEKSI POLITIK DAN FAKTOR-FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK 政治关系和其他因素对避税的影响
E-Jurnal Akuntansi TSM Pub Date : 2023-10-25 DOI: 10.34208/ejatsm.v3i2.2217
Monica Citra Listyaningrum, Rutji Satwiko
{"title":"PENGARUH KONEKSI POLITIK DAN FAKTOR-FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK","authors":"Monica Citra Listyaningrum, Rutji Satwiko","doi":"10.34208/ejatsm.v3i2.2217","DOIUrl":"https://doi.org/10.34208/ejatsm.v3i2.2217","url":null,"abstract":"The purpose of this research is to examine the effect of political connections, leverage, profitability, sales growth, transfer pricing, executive characteristics, and capital intensity on tax avoidance. The population of this research is all manufactured companies listed on the Indonesia Stock Exchange (IDX) during the period 2017 to 2021. This research sample was obtained using a purposive sampling method that produced 60 companies that met all the criteria, so that 180 data were obtained which were used as research samples. The source of the data used in this research was obtained from the website of the Indonesia Stock Exchange. Hypothesis testing in this study was carried out using multiple regression models. Empirical evidence concludes that leverage and profitability affect tax avoidance whereas political connections, sales growth, transfer pricing, executive characteristics, and capital intensity have no influence on tax avoidance","PeriodicalId":306996,"journal":{"name":"E-Jurnal Akuntansi TSM","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139314225","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
FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA TANGERANG 影响唐郎个人纳税的因素
E-Jurnal Akuntansi TSM Pub Date : 2023-08-22 DOI: 10.34208/ejatsm.v3i2.2166
Aurelia Putri Hadi Atmaja, Rian Sumarta
{"title":"FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA TANGERANG","authors":"Aurelia Putri Hadi Atmaja, Rian Sumarta","doi":"10.34208/ejatsm.v3i2.2166","DOIUrl":"https://doi.org/10.34208/ejatsm.v3i2.2166","url":null,"abstract":"This research aims to analyze and obtain empirical evidence on the factors that influence taxpayer compliance, such as the modern tax administration system, tax knowledge, tax service quality, tax socialization, attitude, awareness, and tax sanctions. This study uses the object of individual taxpayers in Tangerang City. The sample used in this study was 107 respondents with data collection by distributing questionnaires through Google Forms Link. This study uses purposive sampling and uses a 4-point Linkert Scale. This study provides results that the variables of modern tax administration systems, tax knowledge, tax socialization, attitude, awareness, and tax sanctions have an effect on taxpayer compliance. While the variables of tax service quality and attitude have no effect on taxpayer compliance. This indicates that the higher the implementation of the modern tax administration system, the level of knowledge, the implementation of tax socialization, the level of awareness, and the application of tax sanctions can increase taxpayer compliance. \u0000 ","PeriodicalId":306996,"journal":{"name":"E-Jurnal Akuntansi TSM","volume":"727 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121755659","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 FAKTOR-FAKTOR KEUANGAN DAN TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN 金融和公司治理因素对公司价值的影响
E-Jurnal Akuntansi TSM Pub Date : 2023-08-21 DOI: 10.34208/ejatsm.v3i2.2163
Jonathan Jonathan, Mungniyati Mungniyati
{"title":"PENGARUH FAKTOR-FAKTOR KEUANGAN DAN TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN","authors":"Jonathan Jonathan, Mungniyati Mungniyati","doi":"10.34208/ejatsm.v3i2.2163","DOIUrl":"https://doi.org/10.34208/ejatsm.v3i2.2163","url":null,"abstract":"This study aims to obtain empirical evidence regarding the variables that affect firm value. The independent variables are the company's size, profitability, leverage, liquidity, capital structure, investment decisions, independent commissioners, institutional ownership, and managerial ownership. This study uses secondary data from financial and annual reports of companies listed on the Indonesia Stock Exchange from 2019 to 2021. It uses a purposive sampling method to select 131 companies that met the criteria. Hypothesis testing uses multiple linear regression analysis through the IBM SPSS Version 2.5. The results of this study indicate that firm size and independent commissioners influence the firm value. On the other hand, profitability, leverage, liquidity, capital structure, investment decisions, institutional ownership, and managerial ownership do not influence firm value.","PeriodicalId":306996,"journal":{"name":"E-Jurnal Akuntansi TSM","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129155111","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 TATA KELOLA PERUSAHAAN, CSR, DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA 公司治理、CSR和其他因素对利润管理的影响
E-Jurnal Akuntansi TSM Pub Date : 2023-08-21 DOI: 10.34208/ejatsm.v3i2.2165
Winnie Ricky, A. Mulyana, Manajemen Laba, Ketidakpastian Lingkungan, Komisaris Independent, Tanggung Jawab, Sosial Perusahaan, Kepemilikan Institusional
{"title":"PENGARUH TATA KELOLA PERUSAHAAN, CSR, DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA","authors":"Winnie Ricky, A. Mulyana, Manajemen Laba, Ketidakpastian Lingkungan, Komisaris Independent, Tanggung Jawab, Sosial Perusahaan, Kepemilikan Institusional","doi":"10.34208/ejatsm.v3i2.2165","DOIUrl":"https://doi.org/10.34208/ejatsm.v3i2.2165","url":null,"abstract":"The purpose of this research was to determine the effect of independence commissioners, managerial ownership, institutional ownership, audit quality, corporate social responsibility, firm size, and environmental uncertainty on earning management. The population of this research consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2019-2021. The number of research samples is 153 companies. The sample selection technique in this research is purposive sampling and uses secondary data obtained from the official website of the Indonesia Stock Exchange. The data are tested and analyzed using multiple regression methods. The results of this study indicate that there is no influence between independence commissioners, managerial ownership, audit quality, corporate social responsibility, firm size, and environmental uncertainty on earnings management, while institutional ownership variables have an influence on earnings management.","PeriodicalId":306996,"journal":{"name":"E-Jurnal Akuntansi TSM","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116788073","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 TAX AVOIDANCE, RETURN ON ASSET, CURRENT RATIO DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN TAX AVOIDANCE的影响，资产回归，当前RATIO和其他因素对公司价值的影响
E-Jurnal Akuntansi TSM Pub Date : 2023-08-08 DOI: 10.34208/ejatsm.v3i2.2068
Angeline Paskaria, Apriliani Suryanto
{"title":"PENGARUH TAX AVOIDANCE, RETURN ON ASSET, CURRENT RATIO DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN","authors":"Angeline Paskaria, Apriliani Suryanto","doi":"10.34208/ejatsm.v3i2.2068","DOIUrl":"https://doi.org/10.34208/ejatsm.v3i2.2068","url":null,"abstract":"This study aims to test what factors are like tax avoidance, return on asset, current ratio, debt to equity ratio, firm size, dividend payout ratio, and firm growth affect firm value in non financial firms listed on Indonesia Stock Exchange. Population of this study is non financial firms listed on Indonesia Stock Exchange since 2018 until 2021. This study used purposive sampling method with 93 company selected for a total 279 data over a three years period. The hypotheses in this research are tested using multiple regression method. The result of this study shows that return on asset also  debt to equity ratio have a positife affect on firm value and firm growth has a negative affect on firm value. While, for other variables such as tax avoidance, current ratio, firm size, and dividend payout ratio do not affect firm value.","PeriodicalId":306996,"journal":{"name":"E-Jurnal Akuntansi TSM","volume":"228 1-2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114190327","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
RASIO KEUANGAN DAN PERTUMBUHAN ENTITAS TERHADAP NILAI PERUSAHAAN 实体的财务与实体实体的增长率与企业价值的比率
E-Jurnal Akuntansi TSM Pub Date : 2023-08-08 DOI: 10.34208/ejatsm.v3i2.2093
Tisa Indah Palupi, Rudi Setiadi Tjahjono
{"title":"RASIO KEUANGAN DAN PERTUMBUHAN ENTITAS TERHADAP NILAI PERUSAHAAN","authors":"Tisa Indah Palupi, Rudi Setiadi Tjahjono","doi":"10.34208/ejatsm.v3i2.2093","DOIUrl":"https://doi.org/10.34208/ejatsm.v3i2.2093","url":null,"abstract":"The purpose of this study is to obtain empirical evidence that the independent variables return on assets, debt to asset ratio, firm size, company growth, dividend policy, independent commissioners, and board size have an influence on the dependent variable, namely firm value. In this study, the population used was manufacturing companies listed on the Indonesian stock exchange from 2019 to 2021 with the purposive sampling method used. The data obtained were 120 manufacturing company data. The test used in this study is multiple regression which helps to determine the influence between the dependent variable and the independent variable. The results of this study indicate that the variables return on assets, debt to asset ratio, company growth, independent commissioners, and board size have an effect on firm value. Meanwhile, the variable firm size and dividend policy have no effect on firm value.","PeriodicalId":306996,"journal":{"name":"E-Jurnal Akuntansi TSM","volume":"169 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126746270","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
INTELLECTUAL CAPITAL, INVESTMENT DECISIONS DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN 知识资本、投资决策等因素对企业价值的影响
E-Jurnal Akuntansi TSM Pub Date : 2023-08-08 DOI: 10.34208/ejatsm.v3i2.2084
Ferina Octavia Samosir, Yuliani Almalita
{"title":"INTELLECTUAL CAPITAL, INVESTMENT DECISIONS DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN","authors":"Ferina Octavia Samosir, Yuliani Almalita","doi":"10.34208/ejatsm.v3i2.2084","DOIUrl":"https://doi.org/10.34208/ejatsm.v3i2.2084","url":null,"abstract":"The aims of this research to obtain empirical evidence about the effect of intellectual capital, intellectual capital disclosure, corporate financial performance, investment decisions, funding decisions, dividend policy, liquidity to firm value on non-financial companies in Indonesia Stock Exchange (IDX) during the research period 2019-2021. Sample selection method that used purposive sampling and there were 71 non-financial companies met by criteria, resulting 184 data are taken as sample. Data were analyzed by used the multiple linear regression techniques. The results of this research showed corporate financial performance, investment decision, funding decisions, dividend policy, and liquidity has a effect on firm value. Meanwhile, intellectual capital and intellectual capital disclosure have no effect on firm value.","PeriodicalId":306996,"journal":{"name":"E-Jurnal Akuntansi TSM","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124021038","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
OWNERSHIP, FIRM SIZE DAN RASIO KEUANGAN TERHADAP EARNINGS MANAGEMENT 所有权、公司规模、财务状况和盈余管理
E-Jurnal Akuntansi TSM Pub Date : 2023-08-08 DOI: 10.34208/ejatsm.v3i2.2090
Muhammad Reza Fadhillah, Rudi Setiadi Tjahjono
{"title":"OWNERSHIP, FIRM SIZE DAN RASIO KEUANGAN TERHADAP EARNINGS MANAGEMENT","authors":"Muhammad Reza Fadhillah, Rudi Setiadi Tjahjono","doi":"10.34208/ejatsm.v3i2.2090","DOIUrl":"https://doi.org/10.34208/ejatsm.v3i2.2090","url":null,"abstract":"This study aims to obtain empirical evidence and analyze the factors that influence earnings management. The independent variables used in this research are institutional ownership, leverage, firm size, firm age, growth, liquidity, profitability. The dependent variable used in this study is earnings management. The data collection method used in this study is a quantitative method using secondary data. The data used in this study are the annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. The research data was obtained through the Indonesia Stock Exchange website (www.idx.co.id). The technique used in sampling is by using purposive sampling method. The number of samples in this study were 71 companies with a total of 213 data. Hypothesis testing used in this study is multiple regression. The results of this study indicate that leverage, firm age, profitability has an effect on earnings management. Whereas institutional ownership, firm size and financial ratio which consist of  growth and liquidity have no effect on earnings management.","PeriodicalId":306996,"journal":{"name":"E-Jurnal Akuntansi TSM","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128345322","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
INVESTMENT OPPORTUNITY SET, PERSISTENSI LABA DAN FAKTOR LAINNYA TERHADAP KUALITAS LABA 投资机会组、利润辅助等因素
E-Jurnal Akuntansi TSM Pub Date : 2023-08-08 DOI: 10.34208/ejatsm.v3i2.2114
Yustinus Andrey Setiawan, P. Sutrisno
{"title":"INVESTMENT OPPORTUNITY SET, PERSISTENSI LABA DAN FAKTOR LAINNYA TERHADAP KUALITAS LABA","authors":"Yustinus Andrey Setiawan, P. Sutrisno","doi":"10.34208/ejatsm.v3i2.2114","DOIUrl":"https://doi.org/10.34208/ejatsm.v3i2.2114","url":null,"abstract":"This research was conducted with the aim of analyzing the factors that influence earnings quality. The dependent variable used in this research is earnings quality. The independent variables used in this research are leverage, profitability, institutional ownership, managerial ownership, investment opportunity set, earnings persistence, and firm size. The population of this research are all manufacturing companies that are consistently listed on Indonesia Stock Exchange during the period of 2019 – 2021. This research uses a purposive sampling method in sampling. 43 companies met the research criteria, so that is 129 data used as research samples. This research uses a multiple regression analysis model to examine the relationship between the independent variables on the dependent variable. The results of this research indicate that firm size has a positive effect on earnings quality, while 6 other variables such as leverage, profitability, institutional ownership, managerial ownership, investment opportunity set, and earnings persistence have no effect on earnings quality.","PeriodicalId":306996,"journal":{"name":"E-Jurnal Akuntansi TSM","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127189148","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 FRIM SIZE, PROFITABILITY DAN FAKTOR PENDUKUNG LAINNYA TERHADAP INCOME SMOOTHING
E-Jurnal Akuntansi TSM Pub Date : 2023-08-08 DOI: 10.34208/ejatsm.v3i2.2096
Fellicia Clara Angeline, Silvy Christina
{"title":"PENGARUH FRIM SIZE, PROFITABILITY DAN FAKTOR PENDUKUNG LAINNYA TERHADAP INCOME SMOOTHING","authors":"Fellicia Clara Angeline, Silvy Christina","doi":"10.34208/ejatsm.v3i2.2096","DOIUrl":"https://doi.org/10.34208/ejatsm.v3i2.2096","url":null,"abstract":"Research of Income Smoothing is to obtain empirical evidence about the influence of firm size, profitability, financial leverage, public ownership, value of firm, institutional ownership, tax avoidance, and managerial ownership on income smoothing. Research population of this research are non financial firms that listed in Indonesia Stock Exchange from 2019 until 2021. There are 72 companies selected as a samples by using purposive sampling method. The sample are tested and analyzed using logistic regression method. Result of this research implies that firm size, profitability, public ownership, value of firm, institutional ownership, tax avoidance and managerial ownership have no significant influence toward income smoothing, while financial leverage have negative influence on income smoothing","PeriodicalId":306996,"journal":{"name":"E-Jurnal Akuntansi TSM","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126102717","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
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