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All Journal Jurnal Reviu Akuntansi dan Keuangan TIJAB (The International Journal of Applied Business) Akuntansi : Jurnal Akuntansi Integratif Jurnal Layanan Masyarakat (Journal of Public Service)
Bani Alkausar
Universitas Airlangga
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Corporate Governance And Tax Aggressiveness: Agency Theory Relationship Bani Alkausar; Farel Badar Kawakibi; Mienati Somya Lasmana
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (983.46 KB) | DOI: 10.22219/jrak.v11i1.15610

Abstract

The study aimed to provide evidence of whether corporate governance can lower the tendency of companies to perform tax aggressiveness. The term of Tax Aggressiveness was used to further expand the meaning of the act of minimizing taxes by companies. The cash effective tax rate was used as an indicator of the tax aggressiveness of companies. Meanwhile, corporate governance was measured by the institutional ownership, independent commissioner, audit committee, and audit quality. Samples used were the manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2018. Results of the 97 samples observed indicated that independent commissioners proved to be able to suppress the tendency of companies to commit Tax Aggressiveness; meanwhile, the institutional ownership, audit committee, and audit quality was not proven. The existence of the independent commissioners is able to influence the decisions in creating policies that are set by the management, so the management does not perform an opportunistic action that would benefit the management including committing Tax Aggressiveness.
Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Earnings Management sebagai Variabel Mediasi Prinintha Nanda Soemarsono; Bani Alkausar
Akuntansi : Jurnal Akuntansi Integratif Vol. 5 No. 2 (2019): Volume 5, Nomor 2, Oktober 2019
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v5i02.184

Abstract

The purpose of this study was to determine the ability of earnings management to be a mediating variable in the relationship between and corporate social responsibility to corporate value of the investor / prospective investors. The sample used in this study was 108 companies that entered the competition Indonesia Most Trusted Company between 2009 and 2014. Path analysis is used by researcher to determine direct and indirect effect between exogenous and endogenous variables in this study. Hypothesis testing is done using SPSS ver. 20. The results obtained in this study corporate social responsibility has a positive influence on the enterprise value, and earnings management has a negative effect on the enterprise value. Earnings management can not be a mediating variable in the relationship between corporate social responsibility with the enterprise value.
Tax Aggressiveness: A Meta Analysis in Agency Theory Perspective Bani Alkausar; Mienati Somya Lasmana; Prinintha Nanda Soemarsono
TIJAB (The International Journal of Applied Business) Vol. 4 No. 1 (2020): APRIL 2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.102 KB) | DOI: 10.20473/tijab.V4.I1.2020.52-62

Abstract

This study examines the phenomenon of corporate tax aggressiveness in Indonesia. The meta-analysis technique is used to find conclusions about the trends of similar research that have been studied. The sample of this study is 22 published articles for quantitative and qualitative analysis. The results of the meta-analysis show that corporate governance (independent commissioners, audit committees, and audit quality) and company characteristics (leverage, firm size, and profitability) influence tax aggressiveness. Significant statistical test results have not been able to provide conclusions regarding the phenomenon of tax aggressiveness, because there is no researcher who clearly explains which agency theory is used to explain the phenomenon of research. Agency theory includes whole participant relations in business. It is necessary to have a clear agency theory identification so that there is no mistake in determining the solution to the problem under study. Error making theory as a basis for problem solving in research will lead to problem solving that is not appropriate. Researchers have a tendency not to convey research results that are inconsistent or insignificant with previous studies. This is why meta-analysis techniques are difficult to use.
A Bibliometric Analysis of Tax Evasion Issues in the Last Decade Bani Alkausar; Prinintha Nanda Soemarsono; Nitami Galih Pangesti
TIJAB (The International Journal of Applied Business) Vol. 5 No. 2 (2021): NOVEMBER 2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v5.I2.2021.29451

Abstract

This examination to discover the pattern of research publications on tax evasion issues. This article aims to unveil and to map research trends in tax evasion issues. By using bibliometric approach, all research publications related to tax evasion issues in the online Scopus database were analyzed. The authorship, number of citations, journal sources, institutions, and countries, were examined. The result showed that the number publications in this area are still dominated by western countries (USA is the most influential country in research publication related to tax evasion issues). It is believed that research funding factors became one of the factors why the Western countries still dominate the number of publications nowadays. The results of this study also conclude that the issue of tax evasion are becoming more popular among academics within the area of the taxation. In addition, this study reveals that the development of research publications in this area is growing.
Training of Effective Online Marketing and Financial Management During the Pandemic for SMEs in Watudandang Village Nganjuk District Yanuar Nugroho; Phima Ruthia Dwikesumasari; Bani Alkausar
Jurnal Layanan Masyarakat (Journal of Public Services) Vol. 4 No. 2 (2020): JURNAL LAYANAN MASYARAKAT
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jlm.v4i2.2020.369-376

Abstract

Covid-19, apart from affecting the income of big businesses, also affects micro, small and medium enterprises (MSMEs) due to a decrease in consumer purchasing power to the conventional strategies of MSMEs that are not ready to face the crisis. Until now, MSMEs in Watudandang Village are less orderly in the management of operational financial records so that the profits earned cannot increase the economic class of their business, besides that, marketing techniques for MSME products have been carried out online but have not mastered the tricks and strategies of how products can be easily searched so that they are suitable with consumer expectations. The method of implementing this program is carried out in a blended manner in the form of training in the preparation of financial reports for MSMEs and online product marketing assistance. This activity resulted in an increase in the competence of MSME players in analyzing profit and loss more precisely, thus providing an overview / perspective for MSME players to make policies regarding the course of their business operations. In addition, as a result of the impact of this pandemic crisis, MSME players have been able to take advantage of information technology to market their products online so that consumers will still look for these UMKM products. 
INCREASING SMEs BUSINESS VALUE THROUGH SHARIA PEER TO PEER LENDING ACCESSIBILITY EDUCATION Hanifiyah Yuliatul Hijriah; Prinintha Nanda Soemarsono; Himmatul Kholidah; Bani Alkausar
Jurnal Layanan Masyarakat Vol. 7 No. 2 (2023): JURNAL LAYANAN MASYARAKAT
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jlm.v7i2.2023.208-219

Abstract

Efforts to increase financial inclusion and business development in the community are a synergy effort in strengthening SMEs business actors in Sidoarjo City. The active form of strengthening economic values ​​in the community also takes place in the middle of community organizations, such as the Regional Leader of Aisyiyah Sidoarjo which has the SMEs community under its guidance. These two aspects can provide mutual benefits, where the assisted SMEs in Sidoarjo have problems with financial inclusion and the accessibility of financial technology in developing businesses due to the lack of knowledge of SMEs business actors in terms of using technology because based on the survey results there are still many SMEs who do not know about access to capital through sharia peer to peer lending schemes. This condition of inadequate understanding and ability is the background of the urgency of this program to be implemented. The purpose of this community service program is to increase the capacity of SME entrepreneurs through training in the field of financial inclusion which includes financial technology, especially peer to peer lending sharia. The method chosen in this community service activity will involve training participants to actively think, discuss, and directly practice, by: 1) organizing financial inclusion education, 2) training in financial technology accessibility practices, especially peer to peer lending sharia both from the marketing aspect. and community business financing. The results that can be achieved from this activity are that SMEs business gain more insight regarding financial inclusion and increase their ability to develop businesses through the sharia peer to peer lending platform.
Justice, Trust, Perceived of Risk and Voluntary Tax Compliance in MSME Nitami Galih Pangesti; Bani Alkausar; Prinintha Nanda Soemarsono; Hanifiyah Yuliatul Hijriah; Azrul Abdullah
TIJAB (The International Journal of Applied Business) Vol. 7 No. 2 (2023): NOVEMBER 2023
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v7.I2.2023.50103

Abstract

Background: Tax compliance has become a focused problem in various countries. Especially for developing countries with inadequate law enforcement, tax systems, and taxpayer awareness, this will indirectly impact high rates of taxpayer non-compliance. The issue of low taxpayer compliance is not a significant problem to solve, considering that the domino effect will cause more critical issues in the future. Objective: This study tries to demonstrate additional elements that affect tax compliance, such as the psychological factors of taxpayers and to find out the motives that influence taxpayers. It becomes essential to consider how a person's behavior is influenced by self-perception regarding the system, beliefs, and sanctions before the taxpayer finally voluntarily fulfills their tax obligations. Method: Through the use of a survey, this study employs a quantitative methodology. The poll was conducted via distributing Google forms with questionnaires for respondents to complete on their own. Then, using AMOS Graphic, structural equation modeling (SEM) analytic techniques were used to analyze the data. Results: This study demonstrates that trust and voluntary tax compliance are unaffected by conceptions of fairness (procedural justice, distributive justice, and retributive justice).  Meanwhile, perceptions of risk and trust affect voluntary tax compliance. Conclusion: This shows that MSME taxpayers carry out voluntary tax compliance because they believe that the tax authority can detect non-compliance. In addition, MSME taxpayers increase voluntary tax compliance to avoid penalties due to tax risks arising from the internal and external risks they have. Keywords: voluntary tax compliance; perceptions of justice; trust; perception of risk; MSME
Co-Authors Azrul Abdullah Dwikesumasari, Phima Ruthia Farel Badar Kawakibi Hanifiyah Yuliatul Hijriah, Hanifiyah Yuliatul Kholidah, Himmatul Mienati Somya Lasmana Mienati Somya Lasmana Nanda Soemarsono, Prinintha Nitami Galih Pangesti Nitami Galih Pangesti Prinintha Nanda Soemarsono Yanuar Nugroho