Papers by heru tjaraka H.
Owner, Mar 31, 2024
This research aims to provide empirical evidence of the impact of foreign entities on tax aggress... more This research aims to provide empirical evidence of the impact of foreign entities on tax aggressiveness in Indonesia. The sample consists of non-financial companies listed on the Indonesia Stock Exchange from 2017 to 2019, totaling 804 firm-years. The independent variables include foreign dominance represented by foreign share ownership, significant foreign share ownership, foreign commissioners, foreign directors, foreign CEOs, and foreign CFOs in these companies, while the dependent variable is tax aggressiveness. The results indicate that foreign ownership and significant foreign ownership do not have a significant influence on aggressive tax avoidance practices, contrary to previous research findings. However, another intriguing finding is that the composition of foreign commissioners and foreign directors has a significant impact on aggressive tax avoidance. The presence of foreign commissioners and directors appears to lead to increased compliance with tax regulations and a reduction in aggressive tax avoidance practices. This can be attributed to considerations of legal risk, reputation, and higher tax planning costs in the context of multinational corporations. These results provide valuable insights into the role of board composition in managing a company's tax practices. Overall, the findings contribute significantly to understanding the factors influencing aggressive tax avoidance practices in Indonesian companies, which can serve as a basis for more effective tax policies in the future. However, it is essential to note that this study has limitations and further research is needed to gain a deeper understanding of the dynamics of tax practices in an ever-evolving business environment.
Jurnal Riset Akuntansi dan Perpajakan/JRAP (Jurnal Riset Akuntansi dan Perpajakan), Feb 13, 2024
This study aims to analyze the effect of capital intensity on tax aggressiveness by using control... more This study aims to analyze the effect of capital intensity on tax aggressiveness by using control variables consisting of size, leverage and profitability. The sample is the financial reports of companies in the chemical manufacturing sector listed on the IDX in 2017-2021 using the purposive sampling technique method, obtained 22 chemical companies with 110 observational data for 5 years from 2017-2021. Data collection techniques used are documentation and literature study. Data were analyzed using descriptive statistics and simple linear regression analysis. The results showed that by model fit test (F test) capital intensity and control variables consisting of leverage, size and profitability have an influence on tax aggressiveness. Meanwhile, partially, capital intensity has a negative and significant effect on tax aggressiveness. It can be concluded that the higher the value of capital intensity, the lower the tax aggressiveness. The contribution of this research is as information for companies to be able to take advantage of fiscal as a way to minimize tax costs and is a legal tax planning. JRAP (Jurnal Riset Akuntansi dan Perpajakan) https://journal.univpancasila.ac.id/index.php/jrap
Proceedings of the 17 th International Symposium on Management (INSYMA 2020), 2020
The factors that determine food prices are supply and demand. On the supply side, food prices are... more The factors that determine food prices are supply and demand. On the supply side, food prices are determined by the ability of production and distribution to consumers. However, the ability of distribution also determines the stabilization of food prices. Food commodities are primary needs for human consumption so that their supply must be fulfilled, and access must be reached through efficient distribution channels. The length of the distribution channel will increase marketing costs, which will then be charged to consumers and cause more expensive food prices. In the digital era, innovations are needed in an effort to stabilize food prices, help to create new markets, and develop existing markets (i.e., conventional markets). The technology advancement is expected to produce new distribution channels or disruptive innovations. This paper analyzes patterns of food availability and solves the problem of stabilizing food prices in Indonesia through a disruption innovation strategy.
International Journal of Sustainable Economy
Zenodo (CERN European Organization for Nuclear Research), Oct 6, 2022
Hak cipta dilindungi undang-undang Dilarang memperbanyak karya tulis ini dalam bentuk dan dengan ... more Hak cipta dilindungi undang-undang Dilarang memperbanyak karya tulis ini dalam bentuk dan dengan cara apapun tanpa ijin tertulis dari penulis.
Al-Kharaj : Jurnal Ekonomi, Keuangan dan Bisnis Syariah, Mar 1, 2023
International Journal of Professional Business Review
Purpose: The aim of this study is to provide a new understanding of the behavior of tax advisers ... more Purpose: The aim of this study is to provide a new understanding of the behavior of tax advisers in Indonesia based on their awareness as citizens and professionals. By analogizing it with a football tournament, we used social contract theory as a theoretical lens and professional ethics. Theoretical framework: Social contract theory is used to explore the professionalism of tax consultants in balancing the interests of themselves, their clients, and the state in Indonesia through the analogy of a soccer tournament. Tax is one of the obligations of citizens towards the state. In addition, in the opinion of Thomas Hobbes, the theory of social contracts in professional communities requires professional membership, and failure to do so can be punished by law. Design/methodology/approach: This is done with interpretive approach by the discussion storytelling flow method. This study reconstructs routine interactions between tax advisers, clients, and tax authorities with football to...
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah
Taxation is one sector that is able to show its contribution to APBN revenues. However, practice ... more Taxation is one sector that is able to show its contribution to APBN revenues. However, practice in the field shows that many taxpayers try to cut their tax burden through tax aggressiveness. This article was written with the aim of conducting a literature study/study of several factors that can determine a taxpayer's tax aggressiveness. This study utilizes secondary data by reviewing 36 articles obtained from the Google Scholar database. Articles to be reviewed are first selected with certain criteria. The review of the article gives the result that differences in the way taxpayers and the government view taxation can foster a desire for taxpayers to lower their tax burden through tax aggressiveness. Taxpayers who carry out tax aggressiveness are caused by several factors, namely high capital intensity, large company size, high profitability, leverage, and low CSR disclosure. The implications of this research are expected to be able to represent the urgency of the government...
Cogent Business & Management
Natural products chemistry & research, Oct 1, 2014
International Journal of Sustainable Economy, 2023
Zenodo (CERN European Organization for Nuclear Research), 2021
Objective: This study aims to estimate and predict the influence of competence and workload on em... more Objective: This study aims to estimate and predict the influence of competence and workload on employee performance through the work motivation of employees of state-owned public bodies. Design/methodology/approach: This type of research uses explanatory research with a quantitative approach. The population in this study was 55 employees at state-owned public bodies, in this study using sampling 55 employees. The analysis method in this study uses path analysis. The selection of this model aims to determine the direct or indirect influence of competency variables and workloads on employee performance variables through work motivation variables. Findings: These results prove that Competence affects employee performance in state-owned public bodies. Workload negatively affects Employee Performance in companies of state-owned public bodies. While the motivation of Work affects employee performance. Competency positively affects employee workload motivation negatively affects employee's work motivation. Competence through Work Motivation positively affects Employee Performance. Workload through Work Motivation negatively affects Employee Performance in state-owned public bodies. Originality/value: Previous research measured the Effect of Competence and Workload on Employee Performance Through Employee Work Motivation on manufacturing companies listed on the Indonesia stock exchange, while this research focused on state-owned public bodies.
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)
Maksud dari penelitan ini yakni guna mengetahui perpajakan transaksi e-commerce serta faktor dan ... more Maksud dari penelitan ini yakni guna mengetahui perpajakan transaksi e-commerce serta faktor dan solusi penghambat perpajakan pada transaksi e-commerce. Metode penelitian berupa tinjauan literatur, setelah itu hasil studi sebelumnya dibandingkan dan dianalisa untuk menarik kesimpulan. Asal mula pustaka dan data sekunder yang berhubungan pada e-commerce seperti jurnal, buku, forum media dan dokumen penelitian yang dilakukan organisasi survei yang telah digunakan untuk menganalisa penelitian ini. Berdasarkan penelitian, transaksi e-commerce akan dikenai pajak berupa PPh dan PPN. Kendala dari pungutan PPh dan PPN pada transaksi e-commerce di negara Indonesia ialah rendahnya pemahaman pengusaha online tentang pembayaran pajak, kurangnya penegasan hukum terhadap wajib pajak yang lalai melengkapi tanggungannya, tidak adanya kewajiban mempunyai NPWP bagi pengusaha online dan belum terdapat ketentuan yang dengan tegas mengelola pemungutan pajak terhadap pengusaha online tersebut.
Jurnal Akuntansi Manado (JAIM)
Abstrak Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang pengaruh Earning Per Sha... more Abstrak Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang pengaruh Earning Per Share (EPS), Book Value (BV), Return On Assets (ROA), Return On Equity (ROE) dan Net Profit Margin (NPM) terhadap harga saham perusahaan LQ45 yang tesaji di Bursa Efek Indonesia (BEI) tahun 2015 – 2019. Studi ini merupakan penelitian kuantitatif. Populasi studi ini adalah seluruh perusahaan LQ45 sebanyak 45 perusahaan. Sampel yang sesuai dengan kriteria adalah 44 perusahaan dengan 191 sampel. Teknik pengumpulan data memanfaatkan data sekunder pada laporan keuangan perusahaan LQ45 tahun 2015 – 2019. Teknik analisis data memanfaatkan Analisis Regresi Linier Berganda. Hasil penelitian memperlihatkan Book Value (BV), Return On Assets (ROA) dan Return On Equity (ROE) berpengaruh positif terhadap harga saham sedangkan Earning Per Share (EPS) dan Net Profit Margin (NPM) tidak berpengaruh terhadap harga saham.
Return : Study of Management, Economic and Bussines
This study was conducted to evaluate the application of revenue accounting in accordance with Gov... more This study was conducted to evaluate the application of revenue accounting in accordance with Government Regulation No. 71 Year 2010 on Government Accounting Standards on accrual basis in Regional Revenue Offices of East Java Province. The application of Government Accounting Standards on accrual basis have to be fully applied by the start of the year 2015. There is still many local government agencies that hasn’t fully applied government accounting standards on accrual basis, the reasons for local government agency that hasn’t fully applied government accounting standards is the lack of human resources that understand the government accounting standards on accrual basis in Government Offices, the accounting application systems that inadequate resulting in financial reporting took a long time. In This study, the writer has conducted interviews in Sub-Division of Finance, responsible to made the financial statements in Regional Revenue Offices of East Java Province. The Interviews co...
This study examines the influence between variables of similarity, vicarious expression, aestheti... more This study examines the influence between variables of similarity, vicarious expression, aesthetic appeal, cognitive trust, affective trust, product affection, and urge to buy impulsively on the social media of Instagram. The method used for collecting the data in this study was the survey method. The samples were collected using the convenient sampling techniques. The utilized data analysis techniques used in this study were validity testing, reliability testing, and hypothesis testing. The data analysis process was conducted with the aid of Partial Least Square (PLS). The results of this study showed that similarity positively influences cognitive and affective trust, vicarious expression and aesthetic appeal positively influence product affection, cognitive trust positively influences affective trust, affective trust positively influences product affection, cognitive trust does not influence the urge to buy impulsively, and affective trust and product affection positively influen...
Russian Journal of Agricultural and Socio-Economic Sciences, 2019
Auditors are often associated with work stress. One of the stresses that are often experienced by... more Auditors are often associated with work stress. One of the stresses that are often experienced by auditors in doing work is role stress. Excessive stress faced by the auditor when working and often not immediately anticipated properly, and unfavorable working conditions can also affect auditor performance. This study uses a moderator variable, namely emotional quotient. An auditor needs to have a mechanism that is able to minimize and overcome the pressure that occurs in order to be able to maintain performance that is by the presence of emotional quotient. The self-motivation of each individual will grow if affiliated with the presence of emotional quotient. Emotional quotient is expected to be in the auditor to have high performance and get a good career in his career path. This research was conducted at the Audit Board of the Republic of Indonesia with 100 respondents, with a range of research ranges from March-April 2018. The data analysis technique used in this study is the Moderated Regression Analysis (MRA). The results of this study is emotional quotient strengthen the influence of role stress on job performance examiner.
Archiv der Pharmazie, 2019
The antioxidative effects of 30 xanthone derivatives (XDs) (XD-n, n = 1-30) in HepG2 cells were e... more The antioxidative effects of 30 xanthone derivatives (XDs) (XD-n, n = 1-30) in HepG2 cells were evaluated by the cellular antioxidant activity assay. Results showed that all XDs were antioxidants and 1,3,5,8-tetrahydroxy-9H-xanthen-9-one (XD-2) was the most active antioxidant. The all-oxygenated substituted xanthones extended the lifespan of wild-type N2 nematodes under normal culture conditions and XD-2 was the best one. XD-2 eliminated excessive intracellular reactive oxygen species and enhanced the expression levels and activities of the antioxidant enzymes superoxide dismutase, catalase, and glutathione peroxidase. XD-2 inhibited the H 2 O 2-increased phosphorylation levels of c-JUN N-terminal kinase, extracellular signal-regulated kinase, and p38 in HepG2 cells. In vivo, XD-2 also extended the lifespan of wild-type N2 nematodes under oxidative stress induced by paraquat, but failed in extending the lifespan of CF1038 (daf-16 deletion) and AY102 (pmk-1 deletion) mutant nematodes. It was revealed by real-time polymerase chain reaction that the genes daf-16, sir-2.1, akt-1, and age-1 were all inhibited by paraquat stimuli, while XD-2 reversed these inhibitions; in contrast, paraquat stimuli upregulated both the skn-1 and pmk-1 genes. However, treatment by XD-2 further increased the levels of both genes. These pieces of evidence implied that XD-2 promotes longevity through endogenous signaling pathways rather than through the antioxidative activity alone. Taken all together, it may be concluded that XD-2 is a promising antiageing agent.
CERN European Organization for Nuclear Research - Zenodo, 2021
The purpose of this research is to analyze the effect of organizational communication climate and... more The purpose of this research is to analyze the effect of organizational communication climate and employee retention toward employee performance with organizational culture as an intervening variable. The research sample used Company employees was 65 respondents. The research information analysis method uses path analysis using the PLS-SEM application. The results of research findings explain that the influence of organizational culture has an influence Business Ethics and Regulatory Compliance 1544-0044-24-S1-102 on employee performance in the company. Organizational communication climate hasn't an influence on employee performance. Employee retention hasn't an influence on employee performance, conversely, the indirect effect of organizational culture if it is included to improve employee's performance has a very large effect on improving influence of organizational communication climate and employee retention has a significant to increase performance in the company.
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Papers by heru tjaraka H.