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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) Share: Jurnal Ekonomi dan Keuangan Islam
Bani Alkausar
Universitas Airlangga
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Journal : TIJAB (The International Journal of Applied Business)

 1 
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.
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 Muhammad Ubaidillah Al Mustofa Nanda Soemarsono, Prinintha Nisful Laila Nitami Galih Pangesti Nitami Galih Pangesti Prinintha Nanda Soemarsono Yanuar Nugroho