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All Journal E-Jurnal Akuntansi Universitas Udayana Indonesian Journal of Economics and Bussiness Jurnal Akuntansi Multiparadigma JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL EKONOMI DAN BISNIS AIRLANGGA JEA17: Jurnal Ekonomi Akuntansi AKRUAL: Jurnal Akuntansi AKTSAR: Jurnal Akuntansi Syariah Syariah: Jurnal Hukum dan Pemikiran Jurnal Akuntansi Journal of International Conference Proceedings Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi Manado (JAIM)
Heru Tjaraka
Fakultas Ekonomi Dan Bisnis Universitas Airlangga
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Board of Director Compensation and Corporate Tax Aggressiveness: Evidence from Indonesia Lidia Sari Christina; Heru Tjaraka
Journal of International Conference Proceedings (JICP) Vol 1, No 1 (2018): Proceedings of the 1st International Conference of Project Management (ICPM) Mal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (12.551 KB) | DOI: 10.32535/jicp.v1i1.208

Abstract

This paper aims to investigate the influence of the board of director compensation on tax aggressiveness. The board of director compensation in this research is measured by the logarithms of total board of director compensation while tax aggressiveness is measured by the effective tax rate. Data analyzed consisted of 59 manufacturing companies from 20142016 that listed on Indonesia Stock Exchange, and this research used 169 observations data. Data was collected then processed by multiple regression analysis techniques. After all, the final result showed that the board of director compensation has positive and significant influence on tax aggressiveness. Keywords: Board of directors, compensation, tax aggressiveness
Peran Ukuran Perusahaan Memoderasi Pengaruh Risiko Pajak Perusahaan Terhadap Penghindaran Pajak Hengky Veru Purbolakseto; Bambang Tjahjadi; Heru Tjaraka
Jurnal Ekonomi Akuntansi dan Manajemen Vol 21 No 2 (2022)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v21i2.31536

Abstract

This study aims to analyze the effect of Tax Risk on tax avoidance moderated by company size in basic materials companies listed on the IDX in 2017-2021. The number of samples used in this study were 29 companies with purposive sampling technique. The type of data used is secondary data. This study uses a quantitative approach with data analysis methods and hypothesis testing using panel data regression analysis. The proxy used for tax avoidance is Total book-tax differences (BTD) while the proxy for tax risk is CETR volatility. The results showed that tax risk had a negative effect on tax avoidance. Meanwhile, firm size is able to moderate the effect of tax risk on tax avoidance. Keywords: Tax Risk, Tax Avoidance, Firm Size.
Sistem Informasi sebagai Determinan Kinerja Individu Berbasis Enterprise Resources Planning Ardilla Ayu Kirana; Heru Tjaraka
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 4 No. 2 (2020): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.491 KB) | DOI: 10.33795/jraam.v4i2.001

Abstract

This study aims to determine the effect of information system integration, information system flexibility, and share knowledge on individual performance at PT. Pembangunan Perumahan (Persero) Tbk. This study obtained 72 questionnaires distributed to employees of ERP system users who work at PT. Housing Development (Persero), Tbk Data analysis uses the WarpPLS program. The results of this study found that information system integration, information system flexibility, and share knowledge had a significant positive effect on individual performance. This study is useful for companies that use information systems to be able to see how much influence the information system component has on individual performance to improve organizational performance Abstrak Penelitian ini bertujuan mengetahui pengaruh sistem informasi terintegrasi, fleksibilitas sistem informasi, berbagi pengetahuan pada kinerja individu di PT. Pembangunan Perumahan (Persero) Tbk. Penelitian ini memeroleh 72 kuesioner yang didistribusikan kepada karyawan pengguna sistem ERP yang bekerja di PT. Pembangunan Perumahan (Persero) Tbk. Analisa data menggunakan program WarpPLS. Hasil penelitian menemukan bahwa sistem informasi terintegrasi, fleksibilitas sistem informasi, dan share knowledge berpengaruh positive signifikan terhadap kinerja individu. Penelitian ini bermanfaat bagi perusahaan yang menggunakan sistem informasi untuk dapat melihat seberapa besar pengaruh komponen sistem informasi terhadap kinerja individu agar dapat meningkatkan kinerja organisasi
TOPIC CRITICAL ANALYSISTAX COMPLIANCE (TAX COMPLIANCE) IN A BIBLIOMETRIC PERSPECTIVE Perdana, Riza; Tjaraka, Heru
JEA17: Jurnal Ekonomi Akuntansi Vol 8 No 1 (2023): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to map, test, and analyze Tax Compliance articles that have been published in Scopus indexed international journals. This research also provides a mapping of the research sector that has never been done in the context of the theme of Tax Compliance. This study uses a qualitative method with a Bibliometric approach. Bibliometric research is a part of the Systematic Literature Review technique that examines bibliographic data in an article. This study analyzed 994 articles from 363 Scopus indexed international journals from 1960 - 2022. The results showed that (1) Kirchler was the most prolific writer with 45 articles, (2) the USA was the most productive country with 140 articles, (3) the University of Vienna as the most productive affiliate with 118 articles, and (4) the Journal of Economic Psychology as the most productive journal with 809 articles. This research contributes to the determination of research gaps and suggestions for subsequent research topics to researchers.
Praktik Transfer Pricing di Perusahaan Multinasional: Pendekatan Fenomenologi Maria Immaculata Oletha Serafin; Heru Tjaraka
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.8732

Abstract

Globalisasi yang semakin luas telah membuka peluang bagi perusahaan multinasional untuk melakukan transaksi bisnis tanpa batasan wilayah. Fenomena ini mendorong peningkatan praktik transfer pricing, dimana perusahaan multinasional memindahkan keuntungan antar anak perusahaan untuk meminimalisasi kewajiban pajak. Penelitian ini merupakan penelitian kualitatif dengan pendekatan fenomenologi transendental untuk memahami kompleksitas praktik transfer pricing dari sudut pandang para praktisi perpajakan yang terlibat. Teori atribusi digunakan untuk menganalisis faktor internal dan eksternal yang memengaruhi perilaku Perusahaan multinasional tentang transfer pricing. Penelitian ini memberikan kontribusi dengan menawarkan pengetahuan yang lebih kaya tentang praktik transfer pricing. Temuan penelitian ini dapat membantu otoritas pajak dalam mengembangkan kebijakan dan strategi yang lebih efektif untuk mengawasi praktik transfer pricing.  
Co-Authors Anisa, Elisa Husnul Bambang Tjahjadi Dewi Prastiwi Edrick. P. Putra Elisa Husnul Anisa Emiliya Rahma Wati Erina Sudaryati Hengky Veru Purbolakseto I Made Narsa Kirana, Ardilla Ayu Lidia Sari Christina Lilik Suroya Maria Immaculata Oletha Serafin Natalia Kartika Ratna Wardani Rinda Septiani Riza Perdana, Riza