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All Journal AKUNTABILITAS Wahana Riset Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia EQIEN - JURNAL EKONOMI DAN BISNIS JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Online Insan Akuntan Jurnal Ekonomi dan Bisnis Dharma Andalas ACADEMICS IN ACTION Journal of Community Empowerment REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer Jurnal Bina Akuntansi JURNAL AKUNTANSI JUDICIOUS: Journal of Management Jurnal Ekonomi Perusahaan Jurnal Manajemen Dan Akuntansi Medan Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Jurnal Penelitian Pendidikan Indonesia Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis
Amelia Sandra
Institut Bisnis Dan Informatika Kwik Kian Gie
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH KEPEMILIKAN MANAJERIAL, KOMITE AUDIT, DAN DERIVATIF KEUANGAN TERHADAP EFFECTIVE TAX RATE Yensi, Yensi; Sandra, Amelia
Jurnal Akuntansi Vol 8 No 2 (2019): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v8i2.620

Abstract

Tax for the company gives significant attention. Tax is seen as a burden that can reduce profit so the company will strive any efforts to pay tax at a lower cost. Meanwhile, the government considers tax as an important state income so that the government will draw tax as high as possible. To determine company effectiveness in managing tax, need a calculation. Measurement of effective tax planning can be done using the Effective Tax Rate. The differences ETR between companies can cause by several different factors. Therefore, this study aims to investigate several factors that influence ETR. The samples are manufacturing companies listed on the IDX period 2015-2017. The sampling technique is non-probability sampling using a purposive sampling method. This research used SPSS 20 with a quantitative analysis technique. The author uses the outlier method to improve data. There are 17 passed companies. The results of the F test indicate the independent variables simultaneously affected the dependent variable with a value of 0,000. The research showed the audit committee has a significant effect on ETR. Meanwhile, managerial ownership and financial derivative do not have a significant effect on ETR. Keywords: Effective Tax Rate, Managerial Ownership, Audit Committee, Financial Derivative
Pengaruh Tarif Pajak, Sanksi Pajak dan Kesadaran Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Usahawan Amelia Sandra; Cynthia Chandra
JURNAL ONLINE INSAN AKUNTAN Vol 5 No 2 (2020): Jurnal Online Insan Akuntan (Desember 2020)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v5i2.1435

Abstract

Abstrak: Kepatuhan menjadi masalah penting karena berdasarkan data, kepatuhan wajib pajak baru mencapai 67,4% yang berarti belum maksimal. Penelitian ini bertujuan untuk meneliti adanya pengaruh tarif pajak, sanksi pajak, dan kesadaran pajak terhadap kepatuhan wajib pajak orang pribadi usahawan di ITC Mangga Dua. Kepatuhan perpajakan merupakan kondisi dimana wajib pajak taat dalam melaksanakan kewajiban perpajakannya. Wajib pajak yang patuh adalah wajib pajak yang melakukan kewajiban perpajakannya sesuai Undang Undang dengan atau tanpa dorongan dari pihak manapun. Penelitian dilakukan dengan menyebarkan kuesioner kepada wajib pajak orang pribadi usahawan di ITC Mangga Dua, selanjutnya dilakukan uji deskriptif, uji asumsi klasik, uji regresi linier berganda, dan uji hipotesis menggunakan spss versi 25. Hasil penelitian menunjukkan bahwa tarif pajak, sanksi pajak, dan kesadaran wajib pajak memiliki cukup bukti berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi usahawan. Kata kunci: Tarif Pajak, Sanksi Pajak, Kesadaran Pajak, Kepatuhan Wajib Pajak Abstract: Compliance is an essential issue because new taxpayer compliance reaches 67.4% based on data, which means it is not maximal. This research aims to examine the influence of tax rates, tax sanctions, and taxpayer awareness on taxpayer compliance of private entrepreneurs at ITC Mangga Dua. Tax compliance is a condition in which the taxpayer is obedient in carrying out his tax obligations. A compliant taxpayer is a taxpayer who performs his tax obligations by the Act with or without any party's encouragement. The research was conducted by distributing questionnaires to taxpayers of private entrepreneurs at ITC Mangga Dua, followed by descriptive tests, classic assumption tests, multiple linear regression tests, and hypothetical tests using spss version 25. The results showed that tax rates, tax penalties, and taxpayer awareness had sufficient evidence of a positive effect on taxpayers' compliance with private entrepreneurs. Keywords: Tax Rates, Tax Penalties, Taxpayer Awareness, Tax Compliance
PENGARUH EARNING MANAGEMENT DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL Wi Rita Widya; Amelia Sandra
Akuntabilitas Vol 7, No 1 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.587 KB) | DOI: 10.15408/akt.v7i1.2642

Abstract

This study aimed to examine the effect of earnings management and corporategovernance mechanisms to proxy size of the board of commissioners, the proportion ofindependent commissioners, and the size of the audit committee on the disclosure ofcorporate social responsibility which are controlled by firm size and profitability. The theoryunderlying this research is stakeholder theory, legitimacy theory, agency theory, and signalingtheory. The sample is a mining company listed in the Indonesia Stock Exchange (BEI) for theperiod 2008-2011. The sampling technique used is Non-Probability Sampling using Judgement/purposive sampling. Analysis of test data using multiple regression. This research resulted infindings that earnings management and audit committee size does not significantly affect thedisclosure of social responsibility, while the size of the board of commissioners and theproportion of independent commissioners significant positive effect on social responsibilitydisclosure. However, company size and profitability are not proven to control the effects ofearnings management and corporate governance mechanisms on the disclosure of corporatesocial responsibility.DOI: 10.15408/akt.v7i1.2642
Pendampingan Pajak UMKM: Masalah dan Solusinya Amelia Sandra; Hanif Hanif; Rizka Indri Arfianti; Prima Apriwenni
ACADEMICS IN ACTION Journal of Community Empowerment Vol 1, No 1 (2019)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (531.928 KB) | DOI: 10.33021/aia.v1i1.737

Abstract

Training on Income Tax Knowledge for MSMEs is the one step to improve the entrepreneurs’ taxation ability, as the members of the UPK PPUKMP Pulo Gadung East Jakarta. This training was held on 17 - 25 January 2019. Training instructors are lecturers who have a knowledge, expertise, and experience in fostering students. The purpose of this training, especially for entrepreneurs is to improve their simple accounting skills and taxation administration and other aspects related to it. The training process begins with a preparation by analyzing training needs, formulating training objectives, preparing material and conducting training. The training is carried out by giving lectures, discussions, question and answer, and audio-visual presentation. The results of this training are expected to increase technical knowledge for entrepreneurs in understanding their tax obligations, namely how to fill SPT, especially income tax for MSMEs and tax administration that should be done.
Pandemi Covid 19: Pelatihan Pajak bagi UMKM Amelia Sandra; Rizka Indri Arfiant; Prima Apriwenni; Hanif Hanif
ACADEMICS IN ACTION Journal of Community Empowerment Vol 2, No 2 (2020)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/aia.v2i2.1299

Abstract

The Covid-19 Pandemic has made economic conditions in Indonesia, including MSME players,seriously worsened. The government has made many policies to ease the burden on MSMEs, one ofwhich is providing incentives in the field of taxation. There are still many MSME players who do nottake advantage of the incentives provided. The obstacles they face are the lack of socialization andtheir ignorance of using these facilities. For this reason, the community service team of Institut Bisnisdan Informatika Kwik Kian Gie collaborates with the OperBisnis organization to assist in introducingsimple accounting and utilizing tax incentives for MSMEs during the Covid-19 pandemic. The targetsin this activity are MSME entrepreneurs assisted by the non-profit organization OperBisnis, whofoster more than 50 UMKM entrepreneurs spread across Jabodetabek, Bandung, and Medan. Thesolution for MSMEs that have not done bookkeeping is expected to use a single entry system byrecording cash receipts and payments so that they can take advantage of government tax incentives.
PENGARUH PENGETAHUAN TENTANG PERATURAN PERPAJAKAN DAN MODERNISASI SISTEM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI USAHAWAN DI KECAMATAN PULO GADUNG Amelia Sandra
Jurnal Akuntansi Vol 6 No 1 (2017): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

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Abstract

Penelitian ini membahas mengenai pengaruh pengetahuan tentang peraturan perpajakan dan modernisasi sistem pajak terhadap kepatuhan wajib pajak orang pribadi usahawan yang berada di Kecamatan Pulo Gadung. Kepatuhan pajak adalah keadaan dimana wajib pajak memenuhi semua kewajiban perpajakan dan melaksanakan hak perpajakannya. Faktor-faktor yang dianggap dapat mempengaruhi kepatuhan wajib pajak diantaranya pengetahuan wajib pajak dan modernisasi sistem pajak. Populasi penelitian  adalah wajib pajak orang pribadi usahawan di kecamatan Pulo Gadung. Data diperoleh dari hasil kuesioner pada 100 responden. Penelitian ini menggunakan Skala  Likert; SPSS 22; Uji Validitas; Uji Reliabilitas; Uji Asumsi Klasik; Uji F; Uji t ; Uji R2;. Hasil persamaan regresi linier berganda Y = 0,134 + 0,586 X1 + 0,243 X2. Faktor pengetahuan tentang peraturan perpajakan merupakan faktor yang paling dominan dengan persentase 45,8%. Hasil nilai sig uji f adalah 0,000 yang menunjukkan adanya nilai yang signifikan, maka model penelitian dapat digunakan. Kesimpulan dari penelitian ini adalah tingkat pengetahuan tentang peraturan perpajakan dan modernisasi sistem pajak berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi usahawan. Kata kunci : Pengetahuan tentang Peraturan Perpajakan, Modernisasi Sistem Pajak, dan Kepatuhan Wajib Pajak Orang Pribadi Usahawan.
ANALISIS PEMBERLAKUAN E-FAKTUR PPN PADA PT. ABC Amelia, Vivi Sandra, Anita
Jurnal Akuntansi Vol 5 No 2 (2016): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

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Abstract

E-Faktur diberlakukan mulai Bulan Juli 2015 untuk Pengusaha Kena Pajak (PKP) seluruh Jawa dan Bali. Pengumuman Nomor PENG – 6/PJ.02/2015 menjelaskan bahwa pemberlakuan e-Faktur dimaksudkan untuk memberikan kemudahan, kenyamanan, dan keamanan bagi Pengusaha Kena Pajak dalam melaksanakan kewajiban perpajakan Pajak Pertambahan Nilai (PPN) khususnya dalam hal pembuatan faktur pajak. Tujuan dari penelitian ini adalah untuk mengetahui apakah pemberlakuan e-Faktur memberikan kemudahan, kenyamanan, dan keamanan bagi PT. ABC dan mengetahui hambatan apa saja yang dihadapi oleh PT. ABC dalam menggunakan aplikasi e-Faktur dan bagaimana upaya dalam mengatasi hambatan tersebut. Dari hasil wawancara terstruktur, PT. ABC mendapatkan kemudahan, kenyamanan, dan keamanan atas pemberlakuan e-Faktur dari segi perhitungan karena adanya fitur upload. Namun dari segi penyetoran dan pelaporan tidak ada perbedaan dengan sebelum diberlakukan e-Faktur hanya saja dalam membuat SPT Masa PPN dilakukan dalam satu aplikasi e-Faktur. Terdapat beberapa hambatan yang dialami dalam menggunakan e-Faktur, hambatan yang paling mendasar adalah ketika koneksi internet tidak mendukung.Kata Kunci : e-Faktur, Pajak Pertambahan Nilai, Perhitungan, Penyetoran, Pelaporan
RELEVANSI NILAI LEVERAGE, DIVIDEN, DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2014-2016 Ericson Wijaya, Amelia Sandra
Jurnal Akuntansi Vol 7 No 1 (2018): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v7i1.458

Abstract

Financial statements that have good value relevance can be a benchmark for an enterprise's value increase that can increase stock prices. Accounting information in the form of financial statements is expected to describe the actual condition of the company. Accounting information such as financial statement hopefully can describe the actual condition of the company.This research aims to analyze the influence of the value relevance of accounting information contained in leverage, dividend, and profitability to stock prices. Clean surplus theory is talking about predicting and analyzes function of financial statement. Market efficient theory is talking about quality of the information itself. And signaling theory is talking about how the information impacts the community. The object of this study was 25 companies who registered in manufacturing industries that listed at Indonesia Stock Exchange for the year 2014-2016. Tools that be used for data analysis in this research are pooling, classical assumption, statistic descriptive test, F-test, t-test, and coefficient determination of R square by using SPSS 20.0 . This research shows that leverage doesn’t have a value relevance to the share price, dividend doesn’t have a value relevance to the share price, and profitability has a value relevance to the share price. Keyword : Value Relevance, Leverage, Dividend, Profitability
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK ATAS PENGGELAPAN PAJAK Gracia Emanuella Valentina, Amelia Sandra
Jurnal Akuntansi Vol 8 No 1 (2019): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v8i1.574

Abstract

Tax is one of the main sources of income and expenditure for the nation of Indonesia. Therefore, every year the Government of Indonesia always tries to increase the amount of tax revenue. However, what happens is there are still some Taxpayers who seek to reduce the amount of tax payable by tax evasion. Tax evasion is an attempt to lighten the tax burden by violating existing laws. Meanwhile, this study aims to determine whether the factors such as equity, Self Assessment System, and service of the tax authorities affect the taxpayer's perception of tax evasion. The data obtained came from a questionnaire filled by 100 Individual Taxpayers Entrepreneurs in the field of Micro, Small and Medium Enterprises in the area of Kelapa Gading. The sampling technique used is Purposive Sampling, while the data analysis technique consists of descriptive statistics, data quality test, classical assumption test, hypothesis test, and multiple linear regression model analysis. The result of this research indicate that equity and service of the tax authorities influence to taxpayer perception on tax evasion, while Self Assessment System has no effect to taxpayer perception on tax evasionKeywords: Equity, Self Assessment System, Service of The Tax Authorities, and Tax Evasion
PENGARUH JUMLAH PERUSAHAAN, JUMLAH PENDUDUK, DAN PDRB TERHADAP PENERIMAAN PAJAK REKLAME DI PROVINSI DKI JAKARTA TAHUN 2004-2015 Gusti Harmaji; Amelia Sandra
Jurnal Akuntansi Vol 9 No 1 (2020): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v9i1.653

Abstract

One of the efforts made by the DKI Jakarta Province government in maximizing local revenue is by optimize local tax revenue, especially advertisement tax. Advertisement tax is one of most important and potential components of local taxes for DKI Jakarta Province. Advertisement tax is tax on implementation of advertisement. Variables used in this study are amount of companies, population and GDP as independent variables and advertisement tax revenue as dependent variable. The purpose of this study is to find out if there is any influence of three independent variables to dependent variable. Data completion in this study uses documentation technique by collecting data from related institution. Data used in this study are data from 2004-2015. Analysis technique used is multiple linear regression analysis using Microsoft Excel 2013 software. The results of this research show that amount of companies have a value of P-value of 0,013117, the value is smaller than 0,05 (< 0,05), population has a value of P-value of 0,031598, the value is smaller than 0,05 (<0,05), and GDP has a value of P-value of 0,000369, the value is smaller than 0,05 (<0,05). The conclusion of this research shows that there is sufficient evidence that amount of companies, population and GDP have a positive influence on advertisement tax revenue in DKI Jakarta Province. Keywords: amount of companies, population, GDP, advertisement tax revenue
Co-Authors Andri Andri Andrianus, Wilson Angelica Gavra Limarga Apriwenni, Prima Ari Hadi Prasetyo Armi Bakar Bakar, Armi Brandinie, Moryessa Brastoro Cynthia Chandra Dicky Putra Lukito Edeline Edeline Elis Sondang Dasawaty Friska Ferisha Gracia Chou Vani Gusti Harmaji Hanif Hanif Hansen Nehemia Effendi Haris Jessica Chrysilla Jessica Gracia Lorens, Manuel M. Imam Sundarta Martha Ayerza Esra Masripah Moryessa Brandinie Muniroh, Leny Nurlela Nurlela Nurlela Nurlela Prima Apriwenni Prima Apriwenni Reyska Nathanael Rita Eka Setianingsih Rizka Indri Afrianti Rizka Indri Arfiant Rizka Indri Arfianti Rizka Indri Arfianti Rusli, Vani Shinta Widyastuti Sinambela, Toni Skolastika Alva Adventia Indaryanti Stefanie Toni Sinambela Vani, Gracia Chou Wi Rita Widya Yensi, Yensi Yustina Triyani