Browsing by Author "Mariana, Citra"

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    DEFERRED TAX EXPENSES, DEFERRED TAX ASSETS AND TAX PLANNING ON EARNING MANAGEMENT (CASE STUDY OF PROPERTY, REAL ESTATE AND BUILDING CONSTRUCTION SERVICE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE DURING 2016-2018)
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 2, 2020) Mulyati, Yati; Sari, Diana; Purnamasari, Dyah; Mariana, Citra; Tambuati, Hesty Juni
    Financial statements presented by companies to stakeholders and tax authorities must provide assurance that no earnings management practices are in place. This study aims to prove whether earnings management is affected by deferred tax expense, deferred tax assets and tax planning. The data used in this study were sourced from financial statements in the Property, Real Estate and Building Construction Service Companies listed on the Indonesia Stock Exchange during 2015-2018. Purposive sampling is a method used in sample selection, so that the selected sample of 40 samples are collected and analyzed using multiple regression analysis. From the observed sampling, the results of the study prove that the deferred tax burden affects earnings management, while the deferred tax assets and tax planning do not affect earnings management
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    THE EFFECT OF ROA AND COMPANY SIZE ON TAX AVOIDANCE (In Mining Companies Listed on the Indonesia Stock Exchange 2016-2018)
    (Solid State Technology Volume: 63 Issue: 3, 2020) Andari, Diah; Mariana, Citra; Mulyati, Yati; Subing, Hesty Juni Tambuati; Fathonah, Andina Nur
    The investigation to choose if Profitability and Company Size have any effect towards Duty Evasion in Mining Companies recorded in Indonesia Stock Exchange 2016-2018. Variables that impact the decrease in charge shirking of gainfulness and Company Size. The strategy utilized in this examination is illustrative. The populace in this examination is mining organizations recorded in Indonesia Stock Exchange 2016-2018 period added up to 47 organizations. While the inspecting procedure utilized in this examination is non likelihood testing with purposive inspecting technique, all together that the entire sample of 10 organizations. While the examination of the information utilized in this exploration is various relapse investigation at a centrality level of fifty. The program acclimated examine the information utilizing eview 10. The outcome that incompletely and at the same time demonstrated that the benefit and Company Size impact to burden evasion. The consequence of the examination likewise shows that the effect on charge evasion by 59.27%, while the staying 40.73% is clarified by different factors outside the exploration model.
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    THE EFFECTS OF EXCHANGE RATE AND INFLATION TOWARD TAX REVENUE (EMPIRICAL STUDY OF BANK INDONESIA FOR THE PERIOD OF 2013 - 2017)
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 2, 2020) Mulyati, Yati; Arnan, Sendi Gusnandar; Purnamasari, Dyah; Mariana, Citra
    Tax as a function of budget always tries to increase tax revenue to run the life wheel of a country. Many factors can influence in increasing tax revenue. This research was conducted to find out how much influence partially from the exchange rate and inflation factors that occur in increasing tax revenue. The data used in this study are time series data sourced from the Central Statistics Agency and the Ministry of Finance. The Saturated sample is the method used in sample selection so that the entire sample used during the observation period 2 samples were selected as many as 60 samples were collected and analyzed using multiple regression analysis. inflation affects tax revenue.
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    THE EFFECTS OF TAXATION KNOWLEDGE, THE EXPRESSION OF TAX SANCTIONS ON TAXPAYER COMPLIANCE (Case Study at the Tegallega Tax Office)
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 2, 2020) Andari, Diah; Mariana, Citra; Mulyati, Yati; Fathonah, Andina N
    This study aims to determine whether awareness of taxpayers and tax penalties affect taxpayer compliance at the Tegallega Tax Office. The factors tested in this study are awareness of taxpayers and taxation sanctions as independent variables. Tax compliance has been identified as the dependent variable. The research method used in this study is the explanatory method. The population in this study was all individual taxpayers registered at the Tegallega Primary Tax Service Office with a total population of 129,394 people. The sampling technique used in this study is the probability sampling technique with a simple random sampling technique, as well as by using the Slovin formula. While the number of samples in this study amounted to 100 individual taxpayers. While the analytical method used in this study is multiple linear regression analysis at a significance level of 10%. The program used in analyzing data uses Statistical Package for Social Sciences (SPSS) Ver19.00. Based on the results of research partially and simultaneously shows that awareness of taxpayers and tax sanctions affect the compliance of taxpayers in the Tax Office Pratama Tegallega. The magnitude of the effect of awareness of taxpayers and tax sanctions in contributing influence to taxpayer compliance by 52.2%.
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    AN EMPIRICAL ANALISIS OF FIRM VALUE: A Case Study of Indonesian Real Estate Company
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Subing, Hesty Juni Tambuati; Gusni; Fathonah, Andina Nur; Mariana, Citra
    The firm value is still a current issue that is often discussed by various groups in the world of the economy both corporate owners, investors, governments, economic observers and researchers in various studies and financial literacy of the company. The question is how do companies increase the firm value of their companies? And what factors determine the firm value in the field of property and real estate in Indonesia. This study was conducted to analyze whether Capital Expenditure, Leverage, Agency Cost and Profitability have an influence on Firm Value on the Indonesia Stock Exchange in the property and real estate business in 2013-2018. All variables proposed in this study were formed based on literature studies. a total of 65 companies as a population and a sample of 39 companies. Panel data regression method is chosen by the researcher in this research. Panel data regression analysis results show that only the capital expenditure variable does not have an impact on firm value, while other independent variables have an impact on firm value. Based on testing that has been done, expected to be a source of information for investors before investing. For companies, the results of this study become a reference for improving financial performance to increase firm value.
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    FACTORS AFFECTING THE AUDITOR SWITCHING ON COMPANIES LISTED IN INDONESIA STOCK EXCHANGE
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Susiani, Rini; Islahuzzaman; Subing, Hesty Juni Tambuati; Mariana, Citra
    Auditors Switching in Indonesia are ideally carried out in a mandatory manner, in accordance with the Minister of Finance Regulation No.17 / PMK.01 / 2008, but in fact, the auditor switching phenomenon shows companies that conduct voluntary auditor switching. The results of previous studies on auditor switching show contradictory results (research gap), therefore it is necessary to do research again to verify the theory of the factors that influence auditor switching. The purpose of this study is to determine the factors that influence auditor switching in Indonesia. The population of this study is manufacturing companies listed on the Stock Exchange during the period 2010-2017. The sample selection technique uses sampling purposes with the unit of analysis is the company's financial statements, and obtained a sample of 217 financial statements from 31 companies. The research method used is descriptive analysis method and hypothesis testing using the Logistic Regression model with the help of the SPSS for Windows version 21 software program. The results of this study indicate that audit opinion and management change have a positive effect on auditor switching, while the auditor's reputation has no effect on auditor switching.
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    FIRM SIZE AND PROFITABILITY ON CORPORATE INCOME TAX (Empirical Study on Mining Company Listed in Indonesia Stock Exchange Period 2016-2018)
    (Solid State Technology Volume: 63 Issue: 3, 2020) Mariana, Citra; Mulyati, Yati
    This study aims to reveal firm size and profitability on corporate income tax in the Mining Company Listed in Indonesia Stock Exchange in 2016-2018. The method used in this study is explanatory. This research was conducted on data in the form of financial statements. To analyze the research data, multiple linear regression analysis was used. Based on the results of multiple linear regression analysis shows that. Firm size and profitability partially influence corporate income tax in the Mining Company Listed in Indonesia Stock Exchange in 2016-2018.
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    INFLUENCE OF TAXPAYER AWARENESS AND TAXATION SANCTIONS ON TAXPAYER COMPLIANCE (Case Study at Bandung Cibeunying Primary Tax Service Office)
    (Solid State Technology Volume: 63 Issue: 4, 2020) Ayu, Christina Sari; Hendriansyah, M Dandy; Panjaitan, Triwani; Berliani, Yoan Fefi; Mariana, Citra
    This research was conducted to find out if Taxpayer awareness and tax sanctions affect Taxpayer compliance. Factors examined in this study are Taxpayer awareness and taxation sanctions as free variables and Taxpayer compliance as bound variables. This research method is an explanatory method with a survey approach. The population in this study is a Individual Taxpayer registered at KPP Pratama Bandung Cibeunying totaling 56,430 Taxpayers. The samples taken in this study were determined using the Slovin formula. The data analysis used is multiple linear regression analysis. Additionally, the program used in analyzing the data is SPSS for windows version 23. The results showed that the influence of Taxpayer awareness and tax sanctions had an influence on Taxpayer compliance in KPP Pratama Cibeunying Bandung which is 25.4% and the remaining 74.6% is influenced by other factors that do not include variables that the test authors.
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    INTERNAL FACTORS AND FIRM VALUE: A Case Study of Indonesia Listed Companies
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Mariana, Citra; Andari, Diah; Susiani, Rini; Saudi, Mohd Haizam Mohd
    This study aims to reveal the debt to equity ratio and return on assets to the firm value in the property and real estate sector companies on the Indonesia Stock Exchange in 2015-2017. The method used in this study is explanatory. This research was conducted on data in the form of financial statements. To analyse the research data, multiple linear regression analysis was used. Based on the results of multiple linear regression analysis shows that the debt to equity ratio and return on assets simultaneously have a positive effect on the firm value on property and real estate companies on the Indonesia Stock Exchange in 2015-2017. Partially the debt to equity ratio affect the firm value of property and real estate companies on the Indonesia Stock Exchange in 2015-2017. Return on assets effect the firm value in property and real estate companies on the Indonesia Stock Exchange in 2015-2017.
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    THE MEDIATING ROLE OF TAX KNOWLEDGE IN EXPLAINING THE EFFECT OF TAX SOCIALITATION TOWARD TAXPAYER COMPLIANCE
    (Solid State Technology Volume: 63 Issue: 3, 2020) Subing, Hesty Juni Tambuati; Mulyati, Yati; Mariana, Citra; Andari, Diah; Fathonah, Andina Nur
    The level of taxpayer compliance is still an endless problem in the world of taxation. The low level of compliance of taxpayers in Indonesia to fulfill their tax obligations is very ironic because this is in fact when compared to the increasing number of Small and Medium Enterprises (SME) that occur from year to year. However, the increase in the number of SME was not matched by the compliance of SME owners in carrying out their tax obligations. Therefore, researchers feel the need to analyze the effect of tax socialization on taxpayer compliance through tax knowledge as an intervening variable. Where the research was conducted on SME actors in Sumedang Regency, West Java Province. Data were analyzed using path analysis to determine the direct and indirect effects of the intervening variables. The results showed that tax knowledge was able to mediate the effect of tax socialization on taxpayer compliance.
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    PENGARUH KINERJA KEUANGAN DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM (Survey Pada Perusahaan Sektor Property dan Real estate di Bursa Efek Indonesia (BEI) Tahun 2013)
    (Tesis Program Magister Akuntansi Universitas Widyatama, 2015) Mariana, Citra
    This study examines the phenomenon of stock price to company in sector of real estate and property in Indonesia Stock Exchange (BEI), which fluctuates. Some of the factors that affect stock prices is financial performance in this study was measured by the price earnings ratio, price-book value, earnings per share, debt to equity ratio, return on assets, and the net profit margin as well as the dividend policy. This study aims to reveal the effect of the financial performance and the dividend policy on stock prices in the property and real estate sector in the Indonesia Stock Exchange in 2013. The method used in this research is explanatory. This research was conducted on the financial statements data of the company's annual publications to property and real estate sector on the Indonesian Stock Exchange from 2013 containing information on financial performance, dividend policy and stock prices. To analyze the research data, used paired sample t-test and multiple linear regression analysis. Based on results of the analysis of paired sample t-test showed that there is no significant change in the stock price that occurred in the period before publication, publication date and the period after the publication of the financial statements on the company's property and real estate sector in the Indonesia Stock Exchange in 2013. Based on the results of the regression analysis of Multiple linear shows that financial performance and dividend policy simultaneously positive effect on the company's stock price on the company's property and real estate in the Indonesia Stock Exchange in 2013. Partially price earnings ratio, price-book value, earnings per share positive effect on stock prices. Return on assets negatively affect stock prices. Debt to equity ratio, net profit margin and dividend policy does not affect the company's stock price and the real estate property sector in Indonesia Stock Exchange in 2013.
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    RECEPTION INFORMATION SYSTEM AND CASH EXPENDITURE BUSINESS RENTAL SERVICES
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Nababan, Daniel; Brata, Ignatius Oki Dewa; Mariana, Citra; Subing, Hesty Juni Tambuati
    Companies in the industry must be able to survive the conditions in the industrial market. Therefore, companies are required to be able to develop along with the development and needs of the community in the industry. The more developed the life of the community, the more developed the food needs of the community. Accounting Information System is a series of components within the company that are used to produce data that has been processed to produce the right decision, so that it can produce financial statements, which will later be used by parties who have an interest in the company. The final results of the accounting information system built are expected to be able to make the information in the financial statements more reliable in planning, decision making, and control. The method used in this research is descriptive method. related to decision making and other policies. The main activities carried out by CV. RMT is providing car rental services. There are two proposed procedures designed by the author consisting of cash disbursement procedures and cash receipts. Procedures that are made are accompanied by data flow diagrams and flow charts.
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    THE RELATIONSHIP BETWEEN MOTIVATION AND PERFECTIONISM TOWARDS SCHOLARSHIP RECIPIENTS (A STUDY ON STUDENT CREATIVITY PROGRAMS IN ESA UNGGUL UNIVERSITY)
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 1, 2020) Mariyanti, Sulis; Suarsi, Ika; Ratnaningtyas, Aisyah; Mariana, Citra
    Scholarship for college students were demanded to finish PKM based on schedule, perfectly and following Dikti terms. By doing it, some of them did PKM based on criteria while some of them did not do it perfectly. In case to do it, college students need perfectionism into it. one of the factors that correlates with perfectionism is achievement motivation. This research aims to find the correlation between achievement motivation and perfectionism. The method of this research uses quantity study and correlational with incident al sampling with 137 samples. Achievement motivation scale is based on Mc.Celland theory with 21 valid items with (α) = 0.888 and perfectionism using Multidimential Perfectionism Scale by Frost with (α) = 0.930. Result of Pearson Product Moment showed that there is a correlation between achievement motivation with perfectionism coefficient correlation r = 0.253 with significant sig. 0.003 (p <0.05) it means this hypothesis accepted there is a positive correlation between achievement motivation with perfectionism. Beside that also found there is no gender correlation, GPA and parents education with achievement motivation while only parents education has correlation with perfectionism.
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    TAX AVOIDANCE, FIRM SIZE, AND LEVERAGE: Evidence From Indonesia Listed Companies
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Mariana, Citra; Mulyati, Yati; Andari, Diah; Subing, Hesty Juni Tambuati; Susiani, Rini
    This study aims to reveal firm size and leverage on tax avoidance in the Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange in 2016-2018. The method used in this study is explanatory. This research was conducted on data in the form of financial statements. To analyze the research data, multiple linear regression analysis was used. Based on the results of multiple linear regression analysis shows that the firm size has no influence tax avoidance in the Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange in 2016-2018. Leverage influence tax avoidance in the Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange in 2016-2018.
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    TAX MORAL OBLIGATIONS AND COMPLIANCE COSTS ON SMES TAX COMPLIANCE (Study at Department of Cooperatives and Small-Medium Enterprises of Bandung)
    (Solid State Technology Volume: 63 Issue: 3, 2020) Mulyati, Yati; Mariana, Citra; Subing, Hesty Juni Tambuati
    Research on taxpayer compliance is always interesting to be used as material for research studies, because it can be studied from various factors that influence it. Likewise, this research was carried out aimed at finding out how the effect of tax moral obligations and compliance costs on the compliance of SME taxpayers at Department of Cooperatives and Small-Medium Enterprises of Bandung. The factors tested in this study are moral obligation and the cost of compliance as independent variables. Meanwhile, taxpayer compliance is the dependent variable. The research method used in this research is explanatory method. The population in this study were 6,401 SMEs taxpayers registered in Bandung. The sampling technique used in this study is a nonprobability sampling technique with convenience sampling techniques, and the number of samples in this study amounted to 100 SMEs at Department of Cooperatives and Small-Medium Enterprises of Bandung. In analyzing the data, first doing classic assumption testing, validity and reliability tests. The analytical method used in this research is multiple linear regression analysis and in testing the hypothesis using the t test and F test. The results of the research descriptively describe the results of the respondents for each variable which are stated to be good and the results of the partial research show that tax moral obligations have an effect on mandatory compliance and compliance costs have an effect on tax compliance.
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    USE OF THE ALTMAN Z-SCORE METHOD TO PREDICT THE BANKRUPTCY OF A CONSTRUCTION SERVICE COMPANY LISTED ON THE STOCK EXCHANGE IN 2013-2017
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Andari, Diah; Mariana, Citra