Anton Arisman adalah dosen tetap Program Studi Akuntansi STIE Multi Data Palembang.
Pendidikan sarjana diselesaikan tahun 1997 dari Universitas Sr iwijaya . Pendidikan pascasarjana diperoleh dari universitas yang sama pada ta hun 2002. Sedangkan pendidikan doktoral diselesaikannya pada tahun 2015 dari Universitas Diponegoro.
Cherrya Dhia Wenny dosen tetap Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Multi Data Palembang (STIE MDP). Pendidikan sarjana akuntansi diperoleh dari Universitas Sriwijaya (UNSRI) Palembang pada tahun 2007. Tahun 2012 mendapat kesempatan menempuh pendidikan pascasarjana (S2) dalam bidang kajian utama akuntansi pada Program Pascasarjana Universitas Sriwijaya. Mata kuliah yang diasuh antara lain statistik bisnis, akuntansi perbankan, akuntansi sektor public, E-government, dan Akuntansi menengah.
Icha Fajriana adalah alumni Program Studi Ilmu Administrasi Fiskal pada Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Indonesia. Gelar Sarjana Ilmu Administrasi, dengan konsentrasi perpajakan diperoleh pada tahun 2011. Sejak masih dibangku kuliah, beliau aktif mengikuti berbagai seminar dan workshop, khususnya yang terkait dengan ilmu perpajakan.
ABSTRAK
PUBLIKASI RISET MAHASISWA AKUNTANSI VOLUME 1 NOMOR 1, 2019
Pengaruh Perceived Ease Of Use, Perceived Usefulness Dan Web Quality Terhadap Minat Beli E-Ticketing Pesawat Dengan Trust Sebagai Variabel Intervening (Studi Empiris pada Pengguna Traveloka)
1Berta Vianny Pratiwi, 2Raisa Pratiwi
Abstract: The purpose of this research was to determine the impact of Perceived Ease of Use, Perceived Usefulness and Web Quality on Intention to Buy Airline e-ticketing mediated by Trust in Traveloka Users. This research used quantitative research methods by distributing questionnaires online through google form and as many as 400 respondents. Structure Equation Model with SmartPLS software testing tool was the Data Analysis Technique for this research. The results showed the Perceived Ease of Use has a significant impact on trust and does not have a significant impact on Intention to Buy. Perceived Usefulness and Web Quality has a significant impact on Trust and Intention to Buy. The results also showed that Trust fully mediated the influece of Perceived ease of Ease on Intention to Buy. While Trust partially mediated the influence of Perceived Usefulness and Web Quality on Inten-tion to Buy.
Keywords: perceived ease of use, perceived usefulness, web quality, trust, intention to buy
Pengaruh Faktor Internal Dan Moralitas Manajemen Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris Pada Perusahaan Karet Di Kota Palembang)
Carissa Chandra1, Cherrya Dhia Wenny2
Abstract: This research aimed to determine the effect of effectiveness of internal control, compensation system, compliance with accounting rules, asymmetry of information and morality of management of accounting fraud tendencies on rubber companies in Palembang. The theory used in this research is agency theory. The approach used in this research is quantitative approach. The population in this research are rubber companies in Palembang listed on the Gabungan Perusahaan Karet Indonesia (GAPKINDO). The sampling technique with saturation sam-pling method. The samples obtained were 44 respondent. Data is analyzed by instrument test, classic assumption test and hypothesis test with the help of SPSS version 21. The result of this research indicate that effectiveness of internal control, compensation system, compliance with accounting rules, asymmetry of information and morality of management have a significant affect on the accounting fraud tendencies.
Keyword: effectiveness of internal control, compensation system, compliance with accounting rules, asymmetry of information, morality of management, accounting fraud tendencies.
Pengaruh Rasio Likuiditas Dan Profitabilitas Terhadap Transfer Pricing Melalui Tax Avoidence Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Manufaktur
Yang Terdaftar di BEI Tahun 2016-2017)
¹Dewi Sartika, ²Anton Arisman
Abstract: The Research aimed to identify, verify, and to test out the effect of liquidity ratio, and profitability ratio on transfer pricing with tax avoidance as mediator. Data used in this research by annual report and financial statements at company listed on Indonesia Stock Exchange in 2016 – 2017. Determination sample of the use the purposive sampling method. This research have as 39 company with the amount 78 data. Methods of data analysis using path analysis techniques with SPSS. The results in this research shows that liquidity ratio not has significant effect to tax avoidance and transfer pricing, so that tax avoidance as mediator not has effect.
Profitability ratio has significant negative effect to tax avoidance and transfer pricing, result in tax avoidance as mediator not has effect.
Keywords: liquidity ratio, profitability ratio, tax avoidance, transfer pricing, intervening
Pengaruh Agresivitas Pajak, Kepemilikan Publik, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Luas Pengungkapan Corporate Social Responsibility Sebagai Variabel (Studi Empiris Pada
Perusahaan Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017)
1Linna Yuliana, 2Siti Khairani
Abstract: This research aimed to determine the effect of tax aggressiveness, public ownership, and company size on company value through corporate social responsibility disclosure as an intervening variable.
The population used in this research are 42 consumer goods industry companies listed in Indonesia Stock Exchange period 2015-2017. Determination sample use purposive sampling method. The samples of this research are 21 companies. The data used are annual report obtained from the official website of the Indonesia Stock Exchange. The analysis method use path analysis with software SPSS version 23. The results of the research show that tax aggressiveness has no effect on company value, while public ownership, company size, and CSR disclosure have a significant effect on company value. In addition, the tax aggressiveness and public ownership have no effect on CSR disclosure, while the company size has a significant effect on CSR disclosure. The results of this research also show CSR disclosure can mediate fully the effect of tax aggressiveness and company size on company value. However, CSR disclosure cannot mediate the effect of public ownership on company value.
Keywords: tax aggressiveness, public ownership, company size, corporate social responsibility disclosure, company value
Pengaruh Gender, Eeligiusitas, Sosial Ekonomi, Dan Sikap Love Of Money Terhadap Persepsi Etika Penggelapan Pajak (Studi Empiris UMKM Yang Terdaftar Di KPP Pratama Palembang Ilir Barat)
Rahma Mutiara Rezki*1, Icha Fajriana*2
Abstract: This reseach aims to know the effect of gender, religiosity, social economic, and attitude love of money to the perception of ethics of tax evasion. The population in this study is the tax payers UMKM who are doing the tax arrears in the KPP Pratama Palembang Ilir Barat and the sample in this study uses the Slovin’s formula, so the total sample as many as 100 responden. The research method used was multiple linier regression. The results of this study show that in the gender has no effect to the perception of ethics of tax evasion meanwhile religiosity, social economic, and attitude love of money influance on the perception of ethics of the tax evasion in KPP Pratama Palembang Ilir Barat.
Keywords :Gender, Religiosity, Social Economic, and Attitude Love of money.
Pengaruh Pajak, Exchange Rate, dan Tuneling Incentive Terhadap Keputusan Melakukan Transfer (Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia
Periode 2013-2017)
Lisna Gustarin, Trisnadi Wijaya
Abstract: This study aims to determine and analyze the influence of taxes, exchange rates, and tunneling incentives on the decision to transfer prices to mining companies in the period 2013-2017. This study uses secondary data, namely data of companies listed on the Indonesia Stock Exchange. The sample in this study were mining companies listed on the Indonesia Stock Exchange in 2013-2017. The data used uses a purposive sampling method with a total of 12 companies which are the samples of this study. The results of this study partially found that tunneling incen-tives have a significant influence on the decision to transfer prices. while tax and exchange rates have no effect on the decision to transfer prices. Simultaneously taxes, exchange rates, and tunnel incentives affect the decision to transfer prices.
Keywords: integrity of financial report, company size, audit quality, auditor replacement