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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

Author-ID : 300264

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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Kepatuhan di Tengah Kompleksitas Pajak: Apakah Literasi Memiliki Peran? Christian Alessandro Noreen; Ari Budi Kristanto
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 8 No 2 (2021)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2021.008.02.14

ABSTRACT Tax regulations have become increasingly complex in recent years. Therefore, this study aims to determine whether the tax complexity can reduce tax compliance. Furthermore, this study also intends to find out whether public literacy can play a role in maintaining compliance despite experiencing complex taxation aspects. This study uses secondary data in the form of complexity scores, tax effort, and literacy scores of various countries around the world. The sample of this study amounted to 52 countries, which were obtained by the purposive sampling method. This research is a quantitative study using moderated regression analysis. This study found that tax complexity is proven to reduce tax compliance. However, literacy cannot weaken these negative effects. The results of this study imply that the government needs to consider the complexity of regulations and procedures for fulfilling tax obligations to increase tax revenues. ABSTRAK Regulasi pajak semakin kompleks pada beberapa tahun terakhir. Oleh sebab itu, penelitian ini bertujuan untuk mengetahui apakah kompleksitas pajak dapat mengurangi kepatuhan pajak. Selain itu, penelitian ini juga bermaksud untuk mencari tahu apakah literasi masyarakat dapat berperan untuk mempertahankan kepatuhan meskipun mengalami aspek perpajakan yang kompleks. Studi ini menggunakan data sekunder berupa skor kompleksitas, tax effort, serta skor literasi berbagai negara di dunia. Adapun sampel penelitian ini berjumlah 52 negara, yang diperoleh dengan metode purposive sampling. Penelitian ini adalah studi kuantitatif dengan menggunakan analisis regresi dengan pemoderasi. Penelitian ini menemukan bahwa kompleksitas pajak terbukti dapat mengurangi kepatuhan pajak. Namun demikian, literasi tidak dapat memperlemah efek negatif tersebut. Hasil penelitian ini berimplikasi bahwa pemerintah perlu mempertimbangkan kompleksitas regulasi maupun tata cara pemenuhan kewajiban perpajakan untuk dapat meningkatkan pendapatan pajak.

Konvergensi IFRS di Indonesia: Apakah Relevansi Nilai Relatif dan Inkremental Informasi Akuntansi Terdampak? Anisah Kusuma Dewi; Ari Budi Kristanto
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 2 (2018): September 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

This paper investigates whether the value relevance of earnings information and equity information have changed as the IFRS (International Financial Reporting Standard) convergence taken place in Indonesia. The qualitative characteristic is viewed in the perspective of relative value and incremental value relevance. Theoretically, the earning’s value relevance should increase, and equity lost its value relevance pursuant the IFRS convergence. The financial data of manufacturing companies in Indonesian Stock Exchange during 2008-2016 were sorted purposively based on companies with complete financial statement and stock price data during 8 consecutive years. This study uses regression analysis to test the hypotheses. It was found that earning and equity information contain value relevance. Moreover, there is no evidence to support the hypotheses that IFRS convergence decrease earning’s value relevance and decrease equity’s value relevance.

MENGAWAL IMPLEMENTASI PEMBUKUAN BERJENJANG BUMDES MASKUMAMBANG Yokhebed Widhianingtyas; Adinda Elsinta Damayanti; Marcelina Novenda Gissela Anggari; Christian Alessandro Noreen; Theresia Woro Damayanti; Ari Budi Kristanto; Supatmi Supatmi; Ocsa Nugraha Saian
Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Vol 2 No 1 (2021)
Publisher : Universitas Kristen Satya Wacana Salatiga

BUMDes is expected to be a source of economic development for rural communities. This expectation must be able to be answered by BUMDes through the preparation of accountable and organized bookkeeping. This community service is carried out at the BUMDes Maskumambang which is not yet fully capable of preparing accounting bookkeeping. The purpose of community service at BUMDes Maskumambang is as a form of academic participation to the community to help overcome the problems that occur. The implementation of community service at BUMDes Maskumambang intends to increase understanding of the importance of the bookkeeping system at BUMDes Maskumambang. The community service is carried out by assisting in the preparation of financial report templates, counseling and training on financial report templates for BUMDes employees. The result of this community service is an increase in the understanding of BUMDes employees on the importance of accountable and organized bookkeeping also identification of the needs of BUMDes Maskumambang.

Dampak Pandemi Covid-19 dan Kinerja Perusahaan : Apakah Histori Kecakapan Manajerial Memiliki Peran? Widya Oktarina Sulistyaningrum; Ari Budi Kristanto
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 14 No 1 (2022): February
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v14i1.177

Abstrak Penelitian ini bertujuan untuk melihat apakah dampak pandemi COVID-19 menyebabkan penurunan kinerja perusahaan serta menguji efek moderasi histori kecakapan manajerial. Data sekunder yang digunakan pada penelitian ini berupa laporan keuangan tahun 2018-2019, laporan keuangan kuartal 2 dan kuartal 3 tahun 2020 serta form keterbukaan informasi perusahaan terkait dampak pandemi COVID-19 dari Bursa Efek Indonesia (BEI). Perusahaan manufaktur yang terdaftar pada BEI sebanyak 191 digunakan sebagai populasi pada penelitian ini dengan 60 perusahaan sebagai sampel berdasarkan purposive sampling. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan uji Moderate Regression Analysis (MRA). Hasil penelitian ini menunjukkan adanya pengaruh negatif dari dampak pandemi COVID-19 terhadap perubahan ROA dan kenyataan bahwa histori kecakapan manajerial tidak mampu menjadi moderasi pada pengaruh dampak pandemi COVID-19 terhadap kinerja perusahaan. Berdasarkan penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi investor mengenai pemberian investasi pada perusahaan terdampak COVID-19. Selain untuk investor, diharapkan penelitian ini menambah literatur mengenai kemampuan manajerial perusahaan dalam menghadapi kesulitan krisis untuk mempertahankan kinerja perusahaan. Kata kunci: Dampak Pandemi COVID-19, Kinerja Perusahaan, Histori Kecakapan Manajerial

Can Social Capital Play a Role in the Impact of Tax Complexity on Tax Compliance? Ari Budi Kristanto
Bongaya Journal of Research in Accounting (BJRA) Vol. 4 No. 1 (2021): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v4i1.253

This study aims to examine the effect of tax complexity based on taxes and test the moderating effect of social capital. This study uses secondary data in the form of the Tax Complexity Index report, the results of the research on the level of tax effort, and the State Prosperity Index. The population in this study are countries around the world, with a sample of 84 countries. This research is a quantitative study using the Medium Regression Analysis test. The results of this study indicate that tax complexity does not affect tax comments. However, when taxes are accounted for with complexity, it appears that the tax is becoming stronger. Based on the research results, the government is expected to take advantage of substantial social capital to focus on designing tax policies that can encourage people to exemplify each other to comply with taxes.

Government Effectiveness dan Kepatuhan: Peran Mediasi Kompleksitas Pajak Ari Budi Kristanto; Ni Luh Putu Chandrika
Perspektif Akuntansi Vol 6 No 2 (2023)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v6i2.p1-20

Tax compliance considered as one of crucial issues in many countries. Aspects of the tax administration system (namely voice and accountability, transparent tax system, and government effectiveness) play an essential role in shaping the taxpayers' behavior. This study aims to examine the role of government effectiveness in improving tax compliance. This study also intends to find out whether tax complexity can mediate this relationship. This study uses secondary data, i.e. government effectiveness scores, tax complexity, and the percentage of tax effort at the country level. The research also uses controlling variables, i.e. democracy index, tax rate, and the rule of law index. The sample of this study consist of 62 countries selected using purposive sampling method. This study found that government effectiveness has no effect on tax complexity. Tax complexity is also proven unable to mediate the effect of government effectiveness on tax compliance.

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

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.

Transparansi dan Nilai Perusahaan: Efek Mediasi Penghindaran Pajak Krismona Krismona; Ari Budi Kristanto
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 3 No 1 (2020): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v3i1.1948

Abstract: This study aims to examine the effect of transparency on tax avoidance, transparency and tax avoidance on firm value, and the indirect effect of transparency on firm value mediated by tax avoidance. The population of this study are all manufacturing sector companies listed on the Indonesia Stock Exchange during 2016-2018. Using purposive sampling method, the number of samples in the study were 156 companies during 3 years. The hypotheses were tested using path analysis. The statistical test result shows that transparency has no significant effect on tax avoidance, transparency has a significant effect on firm value. In addition, it was found that to a certain extent, tax avoidance would increase the value of the company. Tax avoidance is also not a mediating variable but as a direct variable with firm value. Abstrak : Penelitian ini bertujuan untuk menguji pengaruh transparansi terhadap penghindaran pajak, transparansi dan penghindaran pajak terhadap nilai perusahaan, serta pengaruh tidak langsung transparansi terhadap nilai perusahaan yang dimediasi oleh penghindaran pajak. Populasi penelitian ini adalah semua perusahaan sektor manuafktur yang terdaftar di Bursa Efek Indonesia 2016-2018. Metode pengambilan sampel yang digunakan pada penelitian ini yaitu nonprobability sampling dengan menggunakan teknik purposive sampling. Jumlah sampel pada penelitian sebanyak 156 data perusahaan untuk 3 tahun. Teknik analisis data pada penelitian ini yaitu analisis jalur. Hasil analisis menunjukkan bahwa transparansi tidak berpengaruh signifikan terhadap penghindaran pajak, transparansi berpengaruh signifikan terhadap nilai perusahaan. Selain itu, ditemukan bahwa sampai titik tertentu, penghindaran pajak akan membuat nilai perusahaan meningkat. Penghindaran pajak juga bukan merupakan variabel mediasi namun sebagai variabel langsung dengan nilai perusahaan.

Pengaruh Kompleksitas Pajak terhadap Kepatuhan Wajib Pajak: Apakah Kultur Nasional Memiliki Peran? Viliona Viliona; Ari Budi Kristanto
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 4 No 1 (2021): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v4i1.2962

This study examines the effect of tax complexity on tac compliance, and examines the effect of national culture as moderating variables between the relationship of tax complexity and tax compliance. Moreover, the national culture itself consist of 6 dimensions, namely masculinity, individualism, uncertainty avoidance, power distance, short-term normative orientation, and indulgences. The population in this study are all countries around the world. The sample consist of countries that were included in the studies of Tax Effort 2015 and National Culture 2015. After sorting the data based on the variables, the sample were 45 countries. The analysis technique is using Moderated Regression Analysis (MRA). Before conducting the test, the data was tested using the classical assumption test. The result showed that tax complexity had no effect on tax compliance (beta -0,307; significance 0,426). This study also proves that national culture with the dimensions of masculinity, individualism, uncertainty avoidance, power distance and indulgence as moderating variables can strengthen the negative relationship between tax complexity and tax compliance. In addition, the dimension of short-term normative orientation cannot moderate the relationship between tax complexity and tax compliance. This research can be used as an evaluation material for the government in considering the role of national culture in solving problems related to non-compliance with taxpayers in a country. Keywords: Tax Complexity, Tax Compliance, and National Culture

Pengaruh Persaingan Pasar terhadap Agresivitas Pajak dengan Kecakapan Manajemen sebagai Variabel Moderasi Mark, Kevin Marshal; Kristanto, Ari Budi

Publisher :

Penelitian ini bertujuan untuk mengetahui pengaruh persaingan pasar terhadap agresivitas pajak dan mengetahui efek moderasi kecakapan manajemen pada pengaruh persaingan pasar terhadap agresivitas pajak. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia (BEI) tahun 2016 sampai 2018. Sampel dalam penelitian ini didapatkkan menggunakan metode purposive sampling dengan kriteria terdaftar secara berturut-turut selama tahun 2016-2018, tidak mengalami rugi selama periode pengamatan, dan memiliki data yang lengkap yang dibutuhkan dalam penelitian ini. Sampel yang digunakan dalam penelitian ini sebesar 68 perusahaan yang terdaftar di BEI tahun 2016 sampai 2018. Teknik analisis data menggunakan regresi data panel untuk melihat pengaruh persaingan pasar terhadap agresivitas pajak dan efek moderasi kecakapan manajemen terhadap pengaruh tersebut. Hasil penelitian menunjukkan bahwa persaingan pasar berpengaruh positif terhadap agresivitas pajak dan kecakapan manajemen memperlemah pengaruh persaingan pasar terhadap agresivitas pajak. Persaingan pasar yang tinggi menyebabkan perusahaan melakukan agresivitas pajak lebih tinggi, dan perusahaan yang memiliki manajer yang cakap akan memilimalisir perusahaan untuk melakukan agresivitas pajak sebagai bentuk respon dari persaingan pasar yang tinggi.

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

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