The Effect of Tax Planning and Temporary Difference to Earnings Management

This study aims to analyze tax planning (tax planning is estimated using effective tax rate) motivations that push management (agent) to manage earnings and the ability of temporary difference accounts (measured by deferred tax assets, liabilities and expenses) to detect earnings management. Earnings management is estimated using the modified jones model. This study uses three independent variables to measure temporary difference, analyzes the effect of the independent variables towards the direction of earnings management and analyzes more than one industry so the results Samples used in this study are 377 non-financial public firms that are listed in the Indonesia Stock Exchange from 2015 until 2019, with a total of 1,832 observations. The data panel is processed using multiple linear regression using fixed effect model. The results of the study found only deferred tax liabilities has significant impact to earnings management and is able to detect earnings management upwards. Tax planning only effects absolute earnings management without specific direction. Deferred tax assets do not have a significant impact to detect earnings management downwards and deferred tax expense has no significant impact to earnings management but can potentially detect earnings management upwards in extreme cases.Deferred Tax Asset

Mental Budgeting dan Motivasi Terhadap Pengelolaan Keuangan Individu

Budgeting cannot be separated from personality and by itself arises from the human individual—people who will make and run the budget. With the budget, financial management will be better. This research was conducted to find out the influence of mental budgeting and motivation on the financial management of individuals. This research was conducted through a questionnaire survey distributed to polytechnic students in 2021 who had taken budget and financial management courses. The sample from this study was 108 samples using Slovin and random sampling techniques. It was then continued with hypothesis testing using multiple linear regressions. The results of this study state that mental budgeting has a positive effect on individuals' financial management, and motivations positively affect personal financial management.

Analisis Pengaruh Karakteristik Dewan Terhadap Asymmetric Cost Behavior pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018

Analyzing the effect of the board characteristics on asymmetric cost behavior is the aim of this study. Asymmetric cost behavior is dependent variable, while board characteristics are an independent variable in which there are changes in sales, decrease dummy, interaction term, the board size, and non-executive ratios. In addition, the control variable is owned by institutional ownership. The data population was 1570 data obtained from 314 companies listed on the Indonesia Stock Exchange in 2014-2018. Data samples that had been tested and experienced deviations were 336 samples, therefore, the number of data analyzed is equal to 1234 samples. The annual financial statements were used in this study as secondary data and quantitative research. The result of the study is board characteristics have significant positive effect of changes in sales and interaction terms on asymmetric cost behavior and significant negative effect of decrease dummy on asymmetric cost behavior. The non-significant variable has negative effect on board size and institutional ownership on asymmetric cost behavior, while the ratio of non-executive has positive non-significant effect on asymmetric cost behavior.

The Impact of Tax Planning on Firm Value

The purpose of this research to determine the effect of tax planning that is measured using Cash ETR and Book Tax Difference (BTD) on company value. In addition to that, the purpose of doing tax planning is also to streamline corporate tax expenditures following applicable regulations, so that with the existence of corporate tax planning can estimate the company's tax expenses. This study uses the dependent variable that is the value of the company that is proxy using Tobins' Q while the independent variable is tax planning which is proxy using Cash ETR and Book Tax Different. The control variables used in this study are Size and Leverage. The samples used in this study were all manufacturing sector companies in a row from 2016 to 2018 with a total sample of 135 companies for 3 consecutive years. This study uses the Eviews 9 test tool and uses a multiple regression test. The results of this study indicate that Cash ETR has a positive effect on firm value while Book Tax Different has a negative effect on firm value.

Sentiment Analysis of Smartphone Accounting Application Users

The focus of this research is to summarize the reviews conducted by accounting application users to explore what aspects they like about the accounting application. This research uses review sentences with a total of 4923 review sentences on Google and Apple platforms. The review mining method used in this study implements the Feature-Based Summarization (FBS). The conclusion of this study is that there are six product features that are preferred by accounting application users. The product features are reports, transactions, bookkeeping, profit, category, and customers. This research has explored product features in accounting applications, but not all product features are discussed by users. Therefore, the discussion on review sentences focuses on the six product features. This study is able to provide practical recommendations to Small-Medium Enterprises (SMEs) actors in making smartphone-based application decisions they will use. This study recommends SMEs to use accounting applications with the above product features. This is because the strong discussion of opinions on product features explains the preference for product features for actors in helping them prepare financial reports. As qualitative research, this study does not have the ability to generalize the results of the study to a population.

Analisis Pengaruh Komposisi Kepemilikan Terhadap Manajemen Laba Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia

This study aims to analyze the effect of ownership composition on earnings management in companies listed on the Indonesia Stock Exchange. This study method is quantitative research that emphasizes testing of variables through data in the form of numbers and analyzing data with statistical procedures. The population used in this study is the listed company from Indonesia Stock Exchange between 2016 – 2020 and for data testing tools using the SPSS 25 and Eviews 10. Ownership composition is represented by family ownership, institutional ownership, blockholder ownership, debt, firm size, return on equity and sales growth. The results of this study showed that debt is significantly positive on earnings management, sales growth is significant negative on earnings management. Meanwhile, family ownership, institutional ownership, blockholder ownership, firm size and return on equity show no significant results. All independent variables can explain the dependent variable by 31.45% based on the coefficient of determination test.

Does BOC`'s Characteristics Moderate The Effect of Corporate Social Responsibility on Performance?

This study investigates the moderation of BOC`'s size and education level the relationship between corporate social responsibility (CSR) and performance which is proxied on Tobins Q, ROA, and ROE. The investigation was observed using the resource dependency theory (RDT) and stakeholder theory paradigms. Data were collected from mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period with a total of 735 data and regressed using panel data techniques. The insignificant effect was found between CSR towards Tobins Q and ROA that indicate mining company focused on reputation and comply to regulatory than moral values. Meanwhile, CSR has significant effects to increase ROE that indicates mining companies tend to approach capital owners. BOC`'s size was unpredispose to moderate between CSR and Tobins Q, ROA, ROE that confirm BOC dodge CSR around. The extremity point is BOC`s education level has negative moderate between CSR and Tobins Q. The key strength of this work adds to the growing literature body of BOC`s characteristics moderate CSR on performances types and has demonstrated the impartiality in CSR.

Tekanan Kepemilikan Saham Pada Audit Delay Di Bursa Efek Indonesia Periode 2016-2019

Shareholders want audited financial reports to be published immediately to make precise and accurate economic decisions. Companies were late in publishing audited financial reports can indicate bad news in the company's financial statements. The delay in submitting financial reports can be said to be the length of the company's audit delay, which resulted in the company being sanctioned by the OJK (submission of financial reports should not exceed 31 March). This study aims to analyze whether share ownership consisting of public ownership, institutional ownership and managerial ownership can affect audit delay in companies listed on the IDX during 2016-2019 period. This research uses secondary data from companies that are included in the LQ45 category with purposive sampling method and obtained a sample of 77 companies during 2016-2019. The research hypothesis was tested using SEM method, the statistical tool namely Warp PLS. The results of this study is public ownership has a negative effect on audit delay, institutional ownership has a positive effect on audit delay, and managerial ownership has no effect on audit delay.

Evaluasi atas Implementasi PP Nomor 23 Tahun 2018 dan Implikasinya Terhadap Penerimaan Pajak dan Kepatuhan Wajib Pajak UMKM di Banjarmasin

The aims of this study are to evaluate the implementation of PP No. 23 of 2018 at KPP Pratama Banjarmasin Utara and Selatan, to analyze the implications of the implementation of PP No. 23 of 2018 on tax revenue and compliance of SME taxpayers, and to find out the challenges and obstacles in implementing regulations at KPP Pratama Banjarmasin Utara and Selatan. The research method used are the qualitative method of library research and field research in the form of interviews and observations. The results of the research are based on observation, interviewing informants and evaluating the implementing regulations, PP No. 23 of 2018 has been implemented properly. PP No. 23 of 2018 has a positive effect on the revenue and number of SME taxpayers who make tax payments, but it has not made a positive contribution to the compliance of SME taxpayers in reporting annual tax return. This is known through the percentage of SME taxpayers’s annual tax return reporting compared to the number of SME taxpayers registered in Banjarmasin less than 20%. The challenge in implementing this PP is in providing education and awareness of taxpayers who are still low. The perceived obstacles are that taxpayers are not familiar with technology, dependence of taxpayers on officers, and double taxation.

Keberterimaan Penggunaan Sistem Teknologi Informasi Perpajakan Pada Pelaku UMKM dan Ekonomi Kreatif

Penelitian ini bertujuan untuk menguji bagaimanakah pandangan keberterimaan sistem e-filling dan e-billing pada para pelaku UMKM dan pelaku usaha Ekonomi Kreatif, yaitu dengan menitikberatkan pada dimensi kemudahan untuk digunakan dan dimensi kebermanfaatan sistem teknologi perpajakan tersebut. Penelitian ini memilih UMKM dan Ekonomi Kreatif sebagai obyek penelitian karena banyak pelaku UMKM dan pelaku usaha Ekonomi Kreatif yang belum tahu bahwa ada pajak sebesar 0,5% dari penghasilan bruto yang harus dibayarkan, terlebih lagi pada penggunaan sistem teknologi perpajakan online. Dengan menggunakan accidental sampling diperoleh jumlah sampel sebanyak 112. Teknik analisis data menggunakan SEM-PLS. Hasil penelitian ini menunjukkan bahwa sikap seseorang terhadap sistem berpengaruh positif terhadap intensi seseorang untuk mau menggunakan sistem. Persepsi.pandangan kemudahan berpengaruh signifikan positif terhadap intensi seseorang untuk menggunakan sistem. Pandangan kemudahan berpengaruh signifikan positif terhadap sikap seseorang terahadap sistem. Kebermanfaatan sistem berpengaruh signifikan positif terhadap sikap seseorang terahadap sistem, namun kebermanfaatan tidak berpengaruh terhadap intensi seseorang untuk mau menggunakan sistem. Kebermanfaatan akan berpengaruh terhadap intensi seseorang terhadap sistem apabila seseorang sudah mempunyai pandangan sikap terhadap sistem itu sendiri.