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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Dinamika Akuntansi Keuangan dan Perbankan SEGMEN Jurnal Manajemen dan Bisnis E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Ilmiah Akuntansi dan Humanika Jurnal Ilmu Sosial dan Humaniora Jurnal Akuntansi Profesi Jurnal Keuangan dan Perbankan JDM (Jurnal Dinamika Manajemen) BAKI (Berkala Akuntansi dan Keuangan Indonesia) DeReMa (Development Research of Management) Jurnal Manajemen MODUS-Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi dan Pajak AKUNTANSI DEWANTARA Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Akuntansi Aktual Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) AFRE Accounting Financial Review Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Analisis Bisnis Ekonomi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business BJRA (Bongaya Journal of Research in Accounting) Journal of Economic, Management, Accounting and Technology (JEMATech) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Asia Pacific Fraud Journal Jurnal Akuntansi Jurnal Manajemen Maranatha FINANSIA : Jurnal Akuntansi dan Perbankan Syariah BALANCE Jurnal Akuntansi dan Bisnis JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Proaksi Jurnal Akuntansi Bisnis Performance : Jurnal Bisnis dan Akuntansi Perspektif Akuntansi Jurnal Bingkai Ekonomi (JBE) Telaah Bisnis Jurnal Akuntansi Keuangan dan Bisnis Transformatif: Ekonomi, Bisnis dan Kewirausahaan Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Ari Budi Kristanto
Universitas Kristen Satya Wacana
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Aspek-Aspek Kemakmuran Negara terhadap Kepatuhan Pajak Margareta Dewi Perbawaningsih; Ari Budi Kristanto
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 6 No. 2 (2021): Juli 2021
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v6i2.490

Abstract

This study aims to examine the influence of country prosperity aspects towards tax compliance. The aspets consist of inclusive society, empowered people, and open economy. This study uses secondary data including the country prosperity index report from The Legatum Institute Foundation and the Level of Tax Effort. The population in this study are countries around the world and based on purposive sampling, 94 countries were sampled. This research hypothesis testing uses multiple regression analysis, and previously the data had been tested using the classical assumption test. The results of this study indicate that inclusive society and empowered people have a positive effect on tax compliance, while the open economy variable has a negative effect on tax compliance. The results of this study are expected to be a consideration by the government in making tax policies as an effort to achieve the tax compliance, particularly in encouraging inclusive and empowered society.
STUDI GLOBAL ATAS MITIGASI DAMPAK PANDEMI COVID-19 MELALUI KEBIJAKAN PAJAK Zefanya Lisnarossa Damahendra; Ari Budi Kristanto
Jurnal Proaksi Vol 8 No 1 (2021): Januari - Juni
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i1.1800

Abstract

Penelitian ini bertujuan untuk memetakan kebijakan perpajakan negara-negara secara global terkait upaya mitigasi dampak pandemi COVID-19. Populasi dalam penelitian ini adalah negara-negara di seluruh dunia dengan menggunakan teknik purposive sampling dihasilkan sampel sebanyak 121 negara. Penelitian ini mendeskripsikan secara kualitatif tentang kebijakan pajak secara global berdasarkan data sekunder berupa tax policy measure yang diterbitkan oleh OECD. Hasil penelitian ini menunjukan bahwa kebijakan pajak yang diterapkan pada masa pandemi antara lain kebijakan penangguhan pembayaran pajak, penanggguhan pelaporan pajak, mempercepat pengembalian pajak, keringanan pajak, pembayaran pajak yang lebih fleksibel, dan meningkatkan kompensasi kerugian. Penangguhan pembayaran dan pelaporan pajak dilakukan dengan memperpanjang batas pelaporan dan pembayaran diluar tanggal normal. Pengembalian pajak diberikan kepada wajib pajak atas dana pajak yang telah dibayarkan berdasarkan ketentuan yang diterapkan oleh setiap negara dan keringanan pajak diberikan dengan tujuan untuk mengurangi beban pembayaran pajak. Pembayaran pajak yang lebih fleksibel dilakukan untuk mempermudah sistem pembayaran pajak selama pandemi dan kompensasi kerugian ditingkatkan untuk membantu perusahaan yang menghadapi risiko likuiditas dan solvabilitas. Kebijakan pajak yang diterapkan secara umum difokuskan pada jenis pajak CIT, PIT, VAT, pajak konsumsi, dan pajak properti. Penelitian ini diharapkan bermanfaat dalam menambah literatur bagi masyarakat agar masyarakat mengetahui upaya pemerintah terkait kebijakan pajak selama pandemi COVID-19. Keywords: perpajakan, kebijakan pajak, COVID-19
Kualitas dan Kuantitas Forward Looking Disclosure Berdasarkan Prediksi Kebangkrutan Perusahaan Vitalia Thesa Pramaishella; Ari Budi Kristanto
Jurnal Bingkai Ekonomi (JBE) Vol 4 No 2 (2019): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.027 KB)

Abstract

This study attempts to see if there were differences in the quality of the forward looking disclosure predicted the company was bankrupty and not predicted bankrupt companies. It is also to know whether there were differences in quality the disclosure of forward looking disclosure between companies that predicted went bankrupt and companies that do not predicted bankrupt in listed company in the Indonesia Stock Exchange in 2017 financial report. The result showed that there are differences quantity forward looking disclosure between companies that do not predicted bankrupt. Next the result of the second study not indicating the defference of quality forward looking disclosire between the company which is predicted bankrupt and companies that predicted not bankrupt.
The Influence of Financial Secrecy and National Culture toward Tax Compliance Ari Kristanto; Christina Kusumadewi
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 1 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i1.193

Abstract

Tax compliance is essential to pursue the fulfillment of countries’ tax revenue. This research aims to prove the effect of country level of financial secrecy and the resraint culture toward the tax compliance behavior. We expect that the financial secrecy would reduce the tax compliance. Furthermore, we also hypothesize that the restraint culture in a society influences tax compliance negatively. This research uses control variables i.e: democracy, tax rate, and law enforcement. By using cross-countries data of 62 countries processed by multiple regression analysis, it is concluded that financial secrecy has a negative influence toward tax compliance. Moreover, the restraint culture does not implied to have any effect on tax compliance. The findings of this research provide additional contribution as an empirical study in a global scale about the influence of financial secrecy and restraint culture on tax compliance. Based on the result, it can be recommended the government that should promote transparency in the financial sector to minimize non-compliant behavior.
APAKAH KONVERGENSI IFRS MEMPERBAIKI KARAKTERISTIK LABA BERSIH? Caecilia Dita Purwanti; Yuna Adhi Pamungkas; Ari Budi Kristanto
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 4, No 1: Mei 2018
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (516.154 KB) | DOI: 10.26486/jramb.v4i1.468

Abstract

Penelitian ini bertujuan untuk mengetahui apakah karakteristik kualitas laba bersih menjadi semakin baik setelah konvergensi IFRS. Tujuan penelitian ini dijawab dengan cara membandingkan persistensi, kemampuan prediksi, variabilitas dan relevansi nilai dari laba bersih sebelum dan sesudah implementasi IFRS. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar dalam Bursa Efek Indonesia (BEI) tahun 2005 sampai 2016. Sampel dalam penelitian ini diperoleh dengan metode purposive sampling dengan kriteria (1)perusahaan non-keuangan; (2) terdaftar berturut-turut selama tahun 2005-2016; (3) memiliki data penelitian yang lengkap. Sampel yang digunakan dalam penelitian ini berjumlah 150 perusahaan yang terdaftar dalam Bursa Efek Indonesia tahun 2005 sampai 2016. Hasil penelitian menunjukan bahwa variabilitas laba bersih setelah IFRS lebih rendah dari pada sebelum IFRS, sedangkan kemampuan memprediksi dan relevansi nilai laba bersih setelah IFRS lebih tinggi dibandingkan sebelum IFRS. Persistensi laba bersih setelah IFRS lebih rendah dibandingkan dengan sebelum IFRS. Hal ini membuktikan bahwa implementasi IFRS di Indonesia membawa manfaat bagi karakteristik, variabilitas, kemampuan prediksi dan relevansi nilai laba bersih, akan tetapi IFRS belum tentu dapat meningkatkan daya prediksi laba yang akan datang. Dari hasil penelitian ini, pengguna laporan keuangan diharapkan akan lebih yakin dalam menggunakan informasi laba bersih sebagai salah satu indikator dalam membuat keputusan ekonomi.  
Analisis Sentimen Pengungkapan Informasi Manajemen: Text Mining Berbasis Metode VADER Emelia Aprodaid Marwa; Ari Budi Kristanto
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.895

Abstract

Financial statements present information related to the firm’s financial condition. However, there is various types of data are provided to help us in assessing and understanding the firm’s business condition. The most abundant firm-related data that are available are in the form of text. It can include annual reports, official websites, or even social media posts that may contain non-financial data. Nonfinancial information is also important to help the interpretation of financial information. The research aims to analyze the sentiment of management discussion and analysis included in the manufacturing company's annual report. The research sample is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2020 period in a row. There are 102 companies or 510 research observations include in this research. This research uses a sentiment analysis technique based on a lexicon-based approach using the VADER method. Meanwhile, the sentiment analysis process will be assisted by the Orange Data Mining application. The results of the research show that positive disclosure is greater than negative sentiments. The pattern of sentiment for companies that are classified based on sector, company size (total assets and total sales), profitability (ROI), and liquidity (current ratio) shows relatively the same results. These results illustrate that company characteristics do not make a difference in the choice of word sentiment in manufacturing companies.
Does IFRS Convergence Promote the Value Relevance of Accounting Information? Ari Budi Kristanto
Jurnal Ekonomi dan Bisnis Vol 18 No 1 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.558 KB) | DOI: 10.24914/jeb.v18i1.259

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai adanya kandungan informasi, relevansi nilai informasi akuntansi dan pertumbuhannya selama proses konvergensi IFRS di Indonesia. Secara khusus penelitian ini dilakukan pada perusahaan perbankan, asuransi dan pembiayaan yang terdaftar di Bursa Efek Indonesia. Kandungan informasi diindikasikan oleh Trading Volume Activity dan Variability of Abnormal Return. Adapun relevansi nilai informasi akuntansi diproksikan oleh koefisien regresi dari fungsi pengaruh informasi akuntansi terhadap harga saham. Hasil penelitian ini menemukan adanya kandungan informasi serta relevansi nilai informasi akuntansi selama periode konvergensi IFRS. Temuan empiris ini menjadi salah satu indikasi adanya manfaat konvergensi IFRS bagi relevansi nilai informasi akuntansi. Berkaitan dengan konvergensi itu sendiri, penelitian ini menemukan bahwa relevansi nilai informasi akuntansi mengalami peningkatan secara bertahap selama periode konvergensi. Relevansi nilai informasi akuntansi ditemukan pada perusahaan dengan rasio saham diperdagangkan yang tinggi serta perusahaan dengan saham yang tidak likuid. Relevansi nilai yang lebih tinggi juga ditemukan pada perusahaan yang terafiliasi dengan perusahaan dari negara yang mengadopsi IFRS.
Entrepreneurial orientation and emotional bias in MSMEs’ financing and performance Maria Rio Rita; Ari Budi Kristanto; Yeterina Widi Nugrahanti; Mohamad Nur Utomo
Jurnal Ekonomi dan Bisnis Vol 24 No 2 (2021)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v24i2.4420

Abstract

There have been numerous studies investigating the dynamics of micro, small and medium enterprises (MSME) development. However, this research topic still offers several interesting research gaps to be explored. Accordingly, the purpose of this research is to test the effects of entrepreneurial orientation and asymmetric information that affect MSME entrepreneurs’ emotional biases, as well as the relationships between these variables and MSME’s financing and performance. Our research objects are MSMEs located in four urban villages in Salatiga City, Central Java that engage in various business sectors, such as the food and beverage, the service industry, the groceryw, and the horticulture sector. We analyze the research data with the Partial Least Square (PLS) software. The research results reveal that entrepreneurial orientation and asymmetric information positively influence MSME entrepreneurs’ emotional bias. Meanwhile, emotional bias has a significantly positive influence on financing. Finally, we also find that financing positively affects MSMEs’ performance. In sum, our study demonstrates the importance of the behavioral aspect (emotional bias) in explaining MSMEs’ performance through its indirect impact through financing.
Peran Dukungan Lingkungan bagi Penguatan Kepatuhan ditengah Perpajakan yang Kompleks Anindya Yunita Kartika Putri; Ari Budi Kristanto
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 3 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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

Abstract

This study aims to determine the effect of tax complexity on tax compliance and to determine the moderating effect of enabling environment on the relationship between tax complexity and tax compliance. The population of this study is countries around the world, with a sample of countries included in the Tax Complexity Index and the Global Competitiveness Report of The World Economic Forum. Based on the available data, a sample of 36 countries was obtained. The analytical technique used in this research is Moderated Regression Analysis. This study proves that the more complex the taxation of a country, the lower taxpayer compliance. This study also proves that when there is strong enabling environment, the negative impact of tax complexity on compliance will be reduced. This research can be used as a reference for the government in designing the tax administration system to be made as simple as possible in order to improve compliance. In addition, the government can also consider using various elements of society in order to strengthen environmental support in order to improve tax compliance.  Penelitian ini bertujuan untuk mengetahui pengaruh kompleksitas pajak terhadap kepatuhan pajak, dan untuk mengetahui efek moderasi dukungan lingkungan pada hubungan antara kompleksitas pajak terhadap kepatuhan pajak. Populasi penelitian ini adalah negara di seluruh dunia, dengan sampel negara-negara yang termasuk dalam Indeks Kompleksitas Pajak dan Global Competitiveness Report. Berdasarkan data yang tersedia, diperoleh sampel sebanyak 36 negara. Teknik analisis yang digunakan dalam penelitian ini adalah Moderated Regression Analysis. Penelitian ini membuktikan bahwa semakin kompleks perpajakan suatu negara, maka kepatuhan wajib pajak akan menurun. Penelitian ini juga membuktikan bahwa ketika terdapat dukungan lingkungan yang kuat, maka dampak negatif kompleksitas pajak terhadap kepatuhan akan berkurang. Penelitian ini dapat dijadikan sebagai referensi bagi pemerintah dalam mendesain sistem administrasi perpajakan agar dibuat sesederhana mungkin agar dapat meningkatkan kepatuhan. Selain itu, pemerintah juga dapat mempertimbangkan menggunakan berbagai unsur masyarakat agar dapat menguatkan dukungan lingkungan dalam rangka meningkatkan kepatuhan pajak.
Tata Kelola Perusahaan Dan Pengakuan Pendapatan Prematur Maria Theresia Irlene; Ari Budi Kristanto
AFRE (Accounting and Financial Review) Vol 3, No 1 (2020): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v3i1.4293

Abstract

The purpose of this research is to observe an influence between corporate governance and premature revenue recognition. There are 167 manufacturing companies listed on the IDX, then through a sample collection method using purposive sampling and 37 companies acquisition for three years. The analytical technique used is the regression of data panels with common effect models with GLS calculations. The results indicate that the number of the board of directors, the number of audit committee meetings, the financial skills of the audit committee negatively affect premature revenue recognition, and the number of the board of commissioners who are not as influential premature revenue recognition. Therefore, the recommendation for governments and companies is to create new governance standards to limit earnings management actions that are detrimental to the parties. This study also used as other empirical evidence regarding the relationship of corporate governance to the premature revenues recognition and renewing vulnerable testing time. DOI: https://doi.org/10.26905/afr.v3i1.4293
Co-Authors Acropolis Gemilang Mada Ngara Ledewara Adinda Elsinta Damayanti Aditya Satya Yudharma Andika, Tomy Andreas Mardani Anindya Yunita Kartika Putri Anisah Kusuma Dewi Apriani Dorkas Rambu Atahau Aprina Nugrahesthy Sulistya Hapsari Ardy . Atmaja, Teofilus Banni Ayu Fina Karimatussofiah Caecilia Dita Purwanti Christian Alessandro Noreen Christian Alessandro Noreen Christina Kusumadewi Devi, Ikhyana Dewi Widowati Dewi, Anisah Kusuma Dewi, Septiana Kusuma Emelia Aprodaid Marwa Febrita, Restiana Eka Febriyanto, Dwi Panggah Feisy Christina Puteri Geby Febiola Lenggu Gilang Sadita Harijono Harijono Ika Risda Yunisaningrum Ina Dian Permata Intiyas Utami Itasari, Rachmadani Nur Joshua Jordan Mamesah Karinea Hariadi Kerinea Estetika Hariadi Kevin Marshal Mark Kevin Mulyono Teguh Krismona Krismona Laras Novitasari Marcelina Novenda Gissela Anggari Mardani, Andreas Margareta Dewi Perbawaningsih Maria Rio Rita Maria Theresia Irlene Mark, Kevin Marshal Mikhael Andre Kurniawan Muhammad Zainul Abidin, Muhammad Zainul Nelphy Bryan Abrahams Nelphy Bryan Abrahams, Nelphy Bryan Ni Luh Putu Chandrika Nugraha, Royanul Ocsa Nugraha Saian Paskah Ika Nugroho Pinata, Tabita Aszola Priscilla Intan Dwi Kriswidiyanti Priska Tandi Gala Putri, Dhea Safira Rahayu Widati Restiyanti Restiyanti Restiyanti Restiyanti Riskin Hidayat Salma Faundria Nagari Seviana, Amalia Aida Sherliana Dewi Soegiono, Like Supatmi Syarendra, Jessica Dhea Theresia Woro Damayanti Utomo, Mohamad Nur Vanesali, Laurensia Vania Clarensia Budiono Veronica Rasmi Febrianty Siahaan Viliona Viliona Viliona Viliona Vina Elfreda Vitalia Thesa Pramaishella Widya Oktarina Sulistyaningrum Widya Oktarina Sulistyaningrum Yeterina Widi Nugrahanti Yokhebed Widhianingtyas Yoko Karundeng Yuna Adhi Pamungkas Yunita Kurniawati Zefanya Lisnarossa Damahendra