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<![CDATA[CORPORATE SOCIAL RESPONSIBILITY DAN AGRESIVITAS PELAPORAN KEUANGAN TERHADAP AGRESIVITAS PAJAK DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia) ]]>
<![CDATA[Yunistiyani, Vina]]>;
<![CDATA[Tahar, Afrizal]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 2, No 1 (2017): Volume 2, Nomor 1, Tahun 2017 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v2i1.9610
<![CDATA[ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility dan agresivitas pelaporan keuangan terhadap agresivitas pajak dengan good corporate governance sebagai variabel pemoderasi. Variabel Good Corporate Governance yang digunakan pada penelitian ini diproksikan dengan proporsi komisaris independen dan komite audit. Penelitian ini berfokus pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 20142015. Metode sampling yang digunakan adalah purposive sampling dengan sampel dari 64 perusahaan selama periode pengamatan 2 tahun berturut-turut, sehingga menghasilkan 128 sampel. Teknik analisis yang digunakan untuk pengujian adalah regresi linier berganda berbantuan aplikasi statistika SPSS 22.0. Hasil penelitian menunjukkan bahwa corporate social responsibility dan agresivitas pelaporan keuangan berpengaruh positif terhadap agresivitas pajak. Sementara itu, proporsi komisaris independen dan komite audit tidak berpengaruh dalam memoderasi hubungan agresivitas pelaporan keuangan dengan agresivitas pajak.Kata kunci: corporate social responsibility; agresivitas pelaporan keuangan; agresivitas pajak; komisaris independen; komite audit ABSTRACT This study aimed to examine the effect corporate social responsibility and financial reporting aggressiveness towards tax aggressiveness with good corporate governance as moderating variable. Good corporate governance which is proxied by board of independence commissioner proportion and audit committee. This study are focusing on manufacturing companies listed in Indonesia Stock Exchange in the period 2014-2015. The sampling method used was purposive sampling with a sample of 64 companies during the observation period of 2 years in a row so as to produce a total of 128 samples. Analysis technique used was multiple regression analysis by SPSS 22.0. The result reveal corporate social responsibility and financial reporting aggresiveness degree of tax aggresiveness. Board of independence commissioners and audit committee as the moderating variable have no influence between financial reporting aggresiveness and tax aggresiveness. Keywords: corporate social responsibility, financial reporting aggresiveness, tax aggresiveness, board of independence commissioner, audit committee ]]>
<![CDATA[Sistem Pengukuran Kinerja dan Kinerja Dosen: Pengukuran Menggunakan Instrumen Berbasis Luaran ]]>
<![CDATA[Tahar, Afrizal]]>;
<![CDATA[Sofyani, Hafiez]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2019): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/reaksi.v4i1.6762
<![CDATA[Penelitian ini bertujuan untuk menguji secara empiris hubungan sistem pengukuran kinerja (SPK) dosen di universitas ALPHA terhadap motivasi dosen, komitmen pada tujuan, dan berakhir pada kinerja dosen. Motivasi dan komitmen pada tujuan organisasi kami posisikan sebagai variabel intervening. Sampel penelitian ini adalah dosen Tetap di kampus ALPHA yang sudah terlibat dalam sistem pengukuran kinerja berbasis sistem informasi. Pengujian hipotesis dilakukan dengan structural equation model (SEM) berbasis varian, yakni Patial Least Square (PLS). Hasil penelitian menunjukkan bahwa SPK belum mampu menggiring pada peningkatan kepada kinerja meskipun mampu meningkatkan motivasi dan komitmen pada tujuan organisasi pada diri dosen. Alasan kondisi tersebut dijelaskan dalam paper secara lebih detail.]]>
<![CDATA[PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN EKONOMI DAERAH DENGAN ALOKASI BELANJA MODAL SEBAGAI VARIABEL INTERVENING (Studi pada Pemerintah Kabupaten/Kota D.I. Yogyakarta) ]]>
<![CDATA[Kurni Adi Suwandi]]>;
<![CDATA[Afrizal Tahar]]>
<![CDATA[ InFestasi Vol 11, No 2 (2015): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v11i2.1127
<![CDATA[This study aims to to test empirically the influence of the financial performance of the local government which measured by the ratio of fiscal decentralization degrees, fiscal dependence, financial independence, the effectiveness of local revenue (PAD), and the degree of the contribution of BUMD to the ratio allocation capital expenditure. The population of this research is all local governments districts/city in D.I.Yogyakarta year 2003-2012. The result of this research shows thatthe ratio of degrees fiscal decentralization and fiscal dependence have a negative influence on the allocation of capital expenditure, the ratio of the effectiveness of local revenue (PAD) have a positive influence on the allocation of capital expenditure, and the ratio of the contribution of BUMD degrees does not affect the allocation of capital expenditure. The allocation of capital expenditure have a positive influence on the growth of regional economic. The allocation of capital expenditure cannot mediate the affect between the ratio of fiscal decentralization degrees, the effectiveness of local revenue (PAD), and the degree of the contribution of bumd on the growth of regional economic. But the allocation of capital expenditure can mediate the affect between fiscal dependence on the growth of regional economic.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH PROVINSI DI INDONESIA ]]>
<![CDATA[Ririn Hendriyani]]>;
<![CDATA[Afrizal Tahar]]>
<![CDATA[ Jurnal Bisnis dan Ekonomi Vol 22 No 1 (2015): Vol. 22 No. 1 EDISI MARET 2015 ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis, Universitas Stikubank ]]>
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<![CDATA[This study is aimed to analyze the factors affecting the level of disclosure in the financial statements of the provincial governments in Indonesia. The subjects in this study are the Summary of Financial Statements Examination Results of Provincial Governments in Indonesia conducted by the Supreme Audit Agency (BPK). In this study, the sample included 30 provinces with a 3-year reporting period. Samples were selected using purposive sampling method. The analytical tool used is multiple regression analysis. Based on the analysis that has been done, it shows that the capital expenditure and number of population give significant positive effects on the level of disclosure in the financial statements of the provincial governments in Indonesia.Keywords: level of disclosure, level of dependence, Locally-Generated Revenue, capital expenditures, population, audit findings, government accounting.]]>
<![CDATA[Pengenaan Pajak Penghasilan terhadap Pengusaha dalam Transaksi Perdagangan Online (E-commerce) Studi Pengusaha Online di Yogyakarta ]]>
<![CDATA[Afrizal Tahar]]>;
<![CDATA[Delvina Dwi Septiani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 6 (2021) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2021.v31.i06.p03
<![CDATA[This research was conducted to examine the imposition of income tax on entrepreneurs in online trading transactions. This study aimed to know online entrepreneurs’ perceptions regarding the implementation of e-commerce income tax. This study employed semi-structured interview techniques to obtain the necessary information in data collection. The informants in the study were selected by purposive sampling, and they came from KPP Pratama Yogyakarta, Tax Consultants in Yogyakarta, Tax Experts in Yogyakarta, Information Technology Experts in Yogyakarta, and Online Business Entrepreneurs domiciled in Yogyakarta. This study’s findings revealed that the income of online business entrepreneurs is the tax’s object, and the collection is the same as other tax collections. Online entrepreneurs agreed to be taxed but only within specific transaction limits. Keywords: Income Tax; Taxpayer’s Awareness; E-Commerce.]]>
<![CDATA[Persepsi Kebermanfaatan, Appearance, dan Individualism terhadap Penggunaan E-Filing dengan Kepuasan Pengguna sebagai Variabel Intervening ]]>
<![CDATA[Afrizal Tahar]]>;
<![CDATA[Alya Jilan Sabiqoh]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 11 (2020) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2020.v30.i11.p20
<![CDATA[This study aimed to analyze effect of perceived usefulness, appearance, and individualism to use e-Filing with user satisfaction as an intervening variable. This study used primary data collected from UMKM Taxpayer in Rejang Lebong Regency. This study revealed seven hypotheses tested using SEM-PLS analysis tools through the SmartPLS version 3.3.2 application. The results showed that perceiced of usefulness had a posittive effect to use e-Filing, while appearance and individualism did not significantly influence taxpayer to use e-Filing. In addition, user satisfaction mediate the relationship among appearance to use e-Filing. Meanwhile, user satisfaction did not mediate the relationship among perceived usefulness and individualism to use e-Filing. Keywords: E-Filing; Perceived Usefulness; Appearance; Individualism; User Satisfaction.]]>
<![CDATA[Taxing Celebrity Social Media Endorsements Income: A Preliminary Study of Instagram Celebrities ]]>
<![CDATA[Afrizal Tahar]]>;
<![CDATA[Listya Maharani Rizkia]]>;
<![CDATA[Eko Hariyanto]]>
<![CDATA[ Journal of Accounting and Investment Vol 21, No 3: September 2020 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.2103167
<![CDATA[This study investigates how tax treatment should be done for a celebrity of Instagram (Celebgram) income obtained from endorsement activities on social media. In detail, this study aims to find out how income from endorsement can be used as taxable income as well as to discover how a possible collection strategy can be executed. In addition, this study explores the perceptions of celebgrams regarding the application of tax to their endorsement income. Semi-structured interview was employed to obtain the data. Informants of the current study are tax official, tax consultants, tax academics, information technology experts, and five celebgrams. The results of this study reveal that celebgram income from endorsement can be taxable in the categories of income tax and value-added tax. The majority of the celebgrams agree if their income from endorsement would be taxed on as far as the level of fair and clear treatment. Furthermore, endorsement tax collection needs a special unit and support by a capable employee and adequate information technology.]]>
<![CDATA[Pengaruh Pendapatan Asli Daerah Dan Dana Alokasi Umum terhadap Kemandirian Daerah dan Pertumbuhan Ekonomi Daerah ]]>
<![CDATA[Afrizal Tahar]]>;
<![CDATA[Maulida Zakhiya]]>
<![CDATA[ Journal of Accounting and Investment Vol 12, No 1: January 2011 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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<![CDATA[The purposes of this research is to verify, firstly what is the Local Government Revenue (PAD) has positive impact toward regional sufficiency, and what is the General Allocation Fund (DAU) has negative impact toward regional independent. Secondly, what is the Local Government Revenue (PAD) and General Allocation Fund (DAU) that is supported by regional independent will give good influence toward the economic growth. The research method in this thesis is to use purposive sampling method, with a total sample of 36 districts/cities each yearfrom 56 districts/cities in Kalimantan Island. This research was done from 2003 to 2008. The data was got from the Central Statistical Agency (BPS) and the site of Directorate General of Fiscal Balance (www.djpk.depkeu.go.id). The data that is analyzed prepared from Consolidated Actual Revenues and Expenditures Budget (APBD) and the Growth Rate Data (PDRB). From the result of research indicates the Local Government Revenue (PAD) has positive and significant impact toward regional independent, the General Allocation Fund (DAU) has negative impact toward regional independent. While, the Local Government Revenue (PAD) and General Allocation Fund (DAU) that is supported by regional independent do not have significant impacttoward the economic growth.]]>
<![CDATA[Pengaruh Persepsi Wajib Pajak Atas Pelayanan Kpp, Sanksi Perpajakan dan Pengetahuan atas Penghasilan Kena Pajak terhadap Kepatuhan Wajib Pajak ]]>
<![CDATA[Afrizal Tahar]]>;
<![CDATA[Wilie Sandy]]>
<![CDATA[ Journal of Accounting and Investment Vol 12, No 2: July 2011 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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<![CDATA[The efforts of increasing tax income has become a special intention for the government, one of the efforts is enhancing taxpayer’s compliance in fulfilling the tax duty. This research is aimed to know whether taxpayer’s perception of the service in tax service office, tax sanction and the knowledge about taxable income affect the taxpayer’s compliance. The research used primary data by distributing questionnaires to the personal taxpayers that registered in Tax Service Office Pratama Bantul. Data that collected then processed using multiple regressions with SPSS (Statistical Package for Social Science) program.The r esult of research showed that taxpayer’s perception of the service in tax service office impacted significantly to the taxpayer’s compliance. The knowledge about taxable income also impacted significantly to the taxpayer’s compliance. However, tax sanction does not impacted significantly to the taxpayer’s compliance. Many Taxpayers are still do not know and understand about tax sanction in taxation. This becomes a job for tax office to socialize tax sanction to society.]]>
<![CDATA[Analisis Pengaruh Day of The Week Effect terhadap Return Saham di Bursa Efek Jakarta ]]>
<![CDATA[Arum Indrasari]]>;
<![CDATA[Afrizal Tahar]]>
<![CDATA[ Journal of Accounting and Investment Vol 5, No 2: July 2004 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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<![CDATA[Some of the people have believed in the superstitions in which there exists “good days” for doing activities, including to start business and investment. The purpose of this paper is to disclose to what extent the phenomenon of market anomaly is feasible in Jakarta Stock Exchange in connection to the existence of the effect of “good days” for trading on daily stock returns. Based on the research result, we found the there exist distinction in daily stock return and abnormal returns particularly on Tuesday and Wednesday.]]>
