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PENGARUH INTENSITAS MODAL, INTENSITAS PERSEDIAAN, KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP ETR Syamsuddin, Muhammad; Suryarini, Trisni
Dinamika Akuntansi Keuangan dan Perbankan Vol 8 No 2 (2019): VOL. 8 NO. 2 2019
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.46 KB)

Abstract

This study aims to analyze the effect of capital intensity, inventory intensity, independent board of commissioners and managerial ownership on the effective tax rate. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The sample selection uses the purposive sampling method. The results of the sample selection obtained a final sample of 75 companies with an analysis unit of 225. The data analysis of this study used descriptive statistical analysis and Structural Analysis Modeling (SEM) with AMOS 22 software. The results showed that inventory intensity had a significant positive effect on ETR, while for intensity capital, independent board of commissioners and managerial ownership, have no significant effect on ETR. The conclusion of this study is that the size of ETR in manufacturing companies is influenced by inventory intensity. Whereas capital intensity, independent board of commissioners and managerial ownership in manufacturing companies cannot influence the size of the ETR value.  Keywords: ETR; capital intensity; inventory intensity; managerial ownership.
KEMAMPUAN TEKNIS DAN PENALARAN MAHASISWA DALAM PENGAJARAN AKUNTANSI DI PERGURUAN TINGGI Suryarini, Trisni
Jurnal Dinamika Akuntansi Vol 1, No 1 (2009): March 2009
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v1i1.1911

Abstract

Tujuan penelitian ini diharapkan mampu menunjukkan kemampuan yang diperoleh mahasiswa melalui proses perkuliahan dan diharapkan menjadi umpan balik bagi pengajaran akuntansi di perguruan tinggi. Analisis data yang digunakan dalam penelitian ini adalah analisis uji beda non-prametrik. Hasil penelitian menunjukkan bahwa pendidikan tinggi tidak hanya menekankan pada pemahaman kompetensi teknis tetapi juga pada konsep-konsep akuntansi yang ada. Pendidikan tinggi lebih menekankan pemahaman  konseptual siswa karena kompetensi teknis yang diberikan kepada siswa masih belum cukup untuk dipraktekkan dalam bidang pekerjaan. Kemauan siswa untuk membaca materi tentang ilmu tidak termasuk bahan-bahan dari dosen secara signifikan berhubungan dengan intensitas  kompetensi logis siswa. Abstract The objective of study is for showing the ability of student, achieved through teaching and learning process and becaming feedback for accounting teaching and learning in higher education. The data analysis used is non-parametric chi square. The finding indicates that higher education does not only emphasize on technical competence understanding but also accounting concepts. Higher education should emphasize more on student conceptual understanding. It is because technical competence is insufficient for being practiced in the job.The students’ willingness for reading additional materials correlates significantly with student logical competence Keywords: technical competence; logical competence; students’ willingness; lecturer’s teaching method
DAMPAK KEBIJAKAN SUNSET POLICY TERHADAP KEMAUAN MEMBAYAR PAJAK PADA KPP SEMARANG BARAT Suryarini, Trisni; Anwar, Syaiful
Jurnal Dinamika Akuntansi Vol 2, No 2 (2010): September 2010
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v2i2.1937

Abstract

Penelitian ini ditujukan untuk melihat dampak kebijakan sunset policy terhadap kemauan membayar pajak pada KPP Semarang Barat. Teknik pengambilan sampel dalam penelitian ini adalah Cluster Proportional Random Sampling. Diperoleh sejumlah 85 wajib pajak pelaku usaha dengan perhitungan rumus Slovin. Metode pengumpulan data menggunakan angket dan dokumentasi. Analisis data menggunakan analisis regresi linier sederhana dengan bantuan program SPSS release 16. Hasil penelitian menunjukkan Ha diterima artinya bahwa ada pengaruh antara variabel kebijakan Sunset Policy terhadap kemauan membayar pajak. Disarankan  program Sunset Policy dapat diadakan kembali oleh pemerintah guna menambah wajib pajak dan meningkatkan penerimaan pajak. This study aims at knowing the impact of sunset policy to the willingness of paying tax at KPP Semarang Barat. The sampling technique used in this study is Cluster Proportional Random Sampling. Moreover, 85 business tax payers can be obtained by having Slovin formula calculation. The methods of data collection are questionnaires and documentation. The data was analyzed by using SPSS release 16. The results show that based on Ha accepted. It indicates that there is a great influence between policy variables of Sunset Policy on willingness to pay taxes. In other words, it can be said that  if the policy of the Sunset Policy is applied, mainly, in giving moere time for applying the policy, then it will make the taxpayers have willingness to pay. Then, the Sunset Policy program should be held again by the government to increase taxpayers and tax revenues.
The Effect Of Corporate Governance and the Quality of CSR to Tax Avoidation Apriliyana, Nining -; Suryarini, Trisni
Accounting Analysis Journal Vol 7 No 3 (2018): November 2018
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i3.20052

Abstract

The purpose of this research was to analyse the effect of Corporate Governance and Corporate Social Responsibility Quality on tax avoidance. The population used in this research was 150 manufacturing company listed in the Indonesia Stock Exchange during 2013-2015. The technique used for get sampling is purposive sampling, with the resulting in a final sample of 29 manufacturing companies. The analytical tools used to test the hypothesis are descriptive statistical analysis and multiple regression analysis were processed with IBM SPSS 21. The result of this research of institutional ownership and CSR quality have no effect on companies tax avoidance. Nevertheless, an executive compensation has a positive effect on companies tax avoidance. The background in accounting or financial expertise of audit committee negatively affects tax avoidance in the manufacturing company during 2013-2015. The conclusions of this study is that executive compensation and background accounting or financial expertise of audit committee can significantly influence in tax avoidance decisions. Meanwhile, institutional ownership and CSR quality have no significant effect in tax avoidance decisions on manufacturing companies listed on Indonesia Stock Exchange during 2013-2015.
ANALYSIS OF CORPORATE INCOME TAX REDUCTION A STUDY CASE ON MANUFACTURING COMPANIES IN INDONESIA IN THE YEAR 2008-2014 Setyaningrum, Candra Dwi; Suryarini, Trisni
Jurnal Dinamika Akuntansi Vol 8, No 1 (2016): March 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i1.9115

Abstract

This research aimed to determine the effect of ABTD (Abnormal Book-Tax Differences) before and after tax rate reduction. This research also examined the effect of taxation facility, foreign operation, pretax cash flow from operation, and size of the company towards ABTD. Samples in this research are manufacturing company that listed in Indonesia Stock Exchange 2008-2014 by using method of purposive sampling so there are 357 companies. This research used multiple regression analysis. The result of this research indicates that the foreign operation variable and pretax cash flow from operation variable have positive effect on ABTD. While the size of the company variable has negative effect on ABTD. The conclusions of this research are that tax management depends on foreign operation, and earnings management depends on pretax cash flow from operation and size of the company.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK Nursheha, Riza Alhusna; Suryarini, Trisni; Kiswanto, Kiswanto
Accounting Analysis Journal Vol 3 No 1 (2014): March 2014
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v3i1.3907

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi penerimaan pajak pada KPP Pratama Semarang Tengah Dua. Faktor-faktor tersebut adalah modernisasi sistem administrasi perpajakan dan pencairan tunggakan pajak dengan surat paksa. Populasi dalam penelitian ini adalah pegawai KPP Pratama Semarang Tengah Dua. Objek penelitian dalam penelitian ini adalah pegawai pajak dan wajib pajak badan. Alat uji yang digunakan adalah analisis deskriptif dan regresi linier. Berdasarkan uji analisis deskriptif menunjukkan bahwa modernisasi sistem administrasi perpajakan yang dilakukan KPP Pratama Semarang Tengah Dua efektif dalam upaya meningkatkan penerimaan pajak. Kemudian pelaksanaan pencairan tunggakan pajak dengan surat paksa yang dilakukan KPP Pratama Semarang Tengah Dua berhasil mencairkan tunggakan pajak yang terutang, sehingga meningkatkan penerimaan pajak. Dari hasil uji analisis regresi sederhana dikatakan bahwa, pencairan tunggakan pajak berpengaruh terhadap penerimaan pajak. Sehingga karena keberhasilan pelaksanaan modernisasi sistem dan pencairan tunggakan pajak dengan surat paksa membuat penerimaan pajak di KPP Pratama Semarang Tengah Dua semakin tahun semakin meningkat.The purpose of this study was to determine the factors that influence the tax revenue in KPP Pratama Semarang Tengah Dua. These factors are the modernization of the tax administration system and disbursement of tax arrears forced letter. The population in this study were employees of the KPP Pratama Semarang Tengah Dua.  The object in this study were employees of tax and corporate tax payers. Test equipment used is descriptive analysis and linear regression. Based on the descriptive analysis test showed that the modernization of the tax administration system performed KPP Pratama Semarang Tengah Dua effective in efforts to increase tax revenues. Then the implementation of disbursement of tax arrears forced letter made ​​KPP Pratama Semarang Tengah Dua managed to disburse arrears of tax payable, thus increasing tax revenues. From the simple regression analysis test result that, disbursement of arrears of tax effect on tax revenue. So because of the successful implementation of the modernization of the tax system and disbursement of arrears forced letter making tax revenue in the KPP Pratama Semarang Tengah Dua more years is increasing.
ANALISIS DETERMINAN TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Mulyani, Sri; Kusmuriyanto, Kusmuriyanto; Suryarini, Trisni
Riset Akuntansi Keuangan Vol 2, No 2 (2017): RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v2i3.500

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh Corporate Social Responsibility, leverage, profitabilitas, dan ukuran perusahaan terhadap tax avoidance. Populasi dalam penelitian ini adalah 143  perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2015. Teknik yang digunakan dalam pengambilan sampel adalah purposive sampling, sehingga diperoleh sampel akhir sebanyak 17 perusahaan manufakturatau sebanyak 51unit analisis. Analisis data menggunakan analisis regresi linear berganda dengan IBM SPSS 21. Hasil penelitian ini menunjukkan bahwa secara parsial Corporate Social Responsibility dan profitabilitas berpengaruh negatif terhadap tax avoidance, leverage berpengaruh positif terhadap tax avoidance, sedangkan ukuran perusahaan tidak berpengaruh terhadap tax avoidance. Berdasarkan hasil penelitian dapt disimpulkan bahwa hanya leverage yang mampu meningkatkan tax avoidance.
The Effect of Procedural Justice and Trust on Tax Authorities on Taxpayer Compliance Through Personal Norms As An Intervening Variable Khafidhoh, Qonitatun; Suryarini, Trisni
Accounting Analysis Journal Vol 6 No 1 (2017): March 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i1.12355

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh keadilan procedural terhadap kepatuhan wajib pajak serta peran dari norma personal sebagai variabel intervening dan kepercayaan terhadap otoritas pajak sebagai variabel moderasi. Penelitian ini menggunakan metode kuantitatif dengan data diperoleh dari kuesioner dengan teknik Proportional Random Sampling. Responden dalam penelitian ini adalah WPOP yang berkerja sebagai pengusaha aneka industry, pegawai negeri sipil (PNS) dan karyawan swasta. Sampel yang digunakan sebanyak 400 WPOP. Metode analisis dalam penelitian ini adalah regresi. Hasil penelitian ini menunjukan bahwa pengaruh keadilan prosedural, norma personal dan kepercayaan terhadap otoritas pajak berpengaruh signifikan terhadap kepatuhan wajib pajak. Demikian juga untuk variabel intervening pada penelitian ini yaitu norma personal adanya pengaruh langsung dan tidak langsung dari keadilan prosedural terhadap kepatuhan wajib pajak. Akan tetapi untuk variabel moderating pada penelitian ini yaitu kepercayaan terhadap otoritas pajak berpengaruh tidak signifikan dan tidak dapat memoderasi hubungan antara keadilan prosedural terhadap kepatuhan wajib pajak.   This research aims to analyze procedural fairness on taxpayer’s compliance and role of personal norm as intervening variable and trust in tax authorities  as moderasi variable. This research uses where the data obtained from the quesioner with  Proportional Random Sampling technique. Respondent in this research is WPOP who get job as entrepreneur various industry, civil public servant (PNS) and swastas employee. The Sample  is use as much 400 WPOP. the method in this research  is regression. The Result research indicate the effect of procedural fairness, personal norm and trusts in tax authorities the effect significant on taxpayer’s compliance. Such as for intervening variable in this research is personal norm the effect direct and indirect from procedural fairness on taxpayer’s compliance. But will for moderating variable in this research is trust on taxpayer’s compliance the effect insignifcant and immoderation the  correlation between procedural fairness on taxpayer;s compliance.
Empirical Study of Public Accounting Firm Changes on The Company after The Emergence of The Public Accounting Firm Regulatory Liability Rokhmatun, Rizka Nur; Suryarini, Trisni
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.14576

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pergantian manajemen, financial distress, opini going concern dan profitabilitas terhadap pergantian Kantor Akuntan Publik (KAP). Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2011-2014 yang terdiri dari 90 perusahaan. teknik pengambilan sampel adalah metode purposive sampling yang menghasilkan sampel sebanyak 28 perusahaan. Metode analisis data menggunakan analisis statistik deskriptif dan analisis regresi logistik. Hasil penelitian menunjukkan bahwa variabel pergantian manajemen, financial distress, opini going concern dan profitabilitas secara simultan berpengaruh terhadap pergantian KAP. Sementara itu, variabel pergantian manajemen, financial distress, opini going concern secara parsial berpengaruh terhadap pergantian KAP, variabel profitabilitas tidak berpengaruh secara parsial terhadap pergantian KAP. The purpose of this research are to analyze the influence of management exchange, financial distress, going concern opinion and profitability toward auditor switching. The population in this research are the manufacturing companies listed in Indonesia stock Exchange for year of 2011-2014 which consist of 90 companies. The sampling technique is a purposive sampling method which results for 28 samples. The data analysis method uses descriptive statistic analysis and logistic regression analysis. The result of this study shows that following variables management exchange, financial distress, going concern opinion, and profitability affect simultaneously toward auditor switching. On the other hand, management exchange, financial distress, going concern opinion  affect partially toward auditor switching, but profitability don’t affect partially toward auditor switching.  
Factors Affecting Tax Avoidance on Manufacturing Companies Listed on IDX Falistiani Putri, Tiara Riza; Suryarini, Trisni
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18198

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh corporate social responsibility, kompensasi rugi fiskal, profitability, leverage, kepemilikan institusional, dan ukuran perusahaan terhadap tax avoidance. Populasi dalam penelitian ini adalah 121  perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2015. Teknik yang digunakan dalam pengambilan sampel adalah purposive sampling, sehingga diperoleh sampel akhir sebanyak 33 perusahaan manufaktur atau sebanyak 165 unit analisis. Analisis data menggunakan analisis regresi data panel dengan Eviews 9.0. Hasil penelitian ini menunjukkan bahwa secara parsial corporate social responsibility, kompensasi rugi fiskal, dan profitability berpengaruh negatif terhadap tax avoidance, ukuran perusahaan berpengaruh positif terhadap tax avoidance, sedangkan leverage dan kepemilikan institusional tidak berpengaruh terhadap tax avoidance. Berdasarkan hasil penelitian dapat disimpulkan bahwa hanya ukuran perusahaan yang mampu meningkatkan praktik tax avoidance. The purpose of this research is to analyze the effect of corporate social responsibility, fiscal loss compensation, profitability, leverage, institutional ownership, and firm size on tax avoidance. The population of this research are 121 manufacturing company listed in the Indonesia Stock Exchange during 2011-2015. The technique used in sampling is purposive sampling, so that the final sample are 33 manufacturing companies or 165 unit analysis. Research data analysis using panel data regression analysis with Eviews 9.0.. The results of this research show that partially corporate social responsibility fiscal loss compensation, and profitability have negative impact on tax avoidance, firm size has positive impact on tax avoidance, while leverage, and institutional ownership does not have impact on tax avoidance. Based on the research result can be conclude that the factors that can improve the practice of tax avoidance is firm size, where the large of firm size will also increasingly complex of firm’s transaction so that it may cause a variety of loopholes to minimize corporate tax expense.