Articles
<![CDATA[Determinants of tax avoidance: Evidence from Indonesian mining industry ]]>
<![CDATA[Umi Sulistiyanti]]>;
<![CDATA[Aristianto Dwi Saputra]]>
<![CDATA[ Journal of Contemporary Accounting Volume 2 Issue 3, 2020 ]]>
Publisher : <![CDATA[Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ]]>
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DOI: 10.20885/jca.vol2.iss3.art5
<![CDATA[Tax avoidance is one of the company strategies to alleviate the company's tax burden by minimizing the amount of tax that must be paid legally. The mining sector is the most vulnerable sector to practice tax avoidance because this sector gains large profits from the mining activities carried out. This study aims to empirically examine the influences of executive incentive, corporate risk, corporate governance, and accounting conservatism on tax avoidance. The research population of this study was mining companies listed in the Indonesia Stock Exchange (IDX) from 2012 to 2017 as many as 41 companies. These research samples were 5 companies or 30 observation data selected by purposive sampling method. The data used is secondary data which is then analyzed using multiple regression. The result of the research showed that audit quality and accounting conservatism had negatively significant effects on tax avoidance. Meanwhile, executive incentive, corporate risk, institutional ownership, independent commissioners, and audit committee did not effect on tax avoidance.]]>
<![CDATA[CORPORATE OWNERSHIP, KARAKTERISTIK EKSEKUTIF, DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK ]]>
<![CDATA[Umi Sulistiyanti]]>;
<![CDATA[R. Andro Zylio Nugraha]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 3 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2019.v12.03.001
<![CDATA[Tax avoidance is a legal action carried out by corporate taxpayer to reduce, minimize, and alleviate the tax burden in the manner permitted by law. Nowdays, there are a lot of tax avoidance cases in Indonesia. Indonesia is ranked 11th largest with the highest tax avoidance cases with an estimated value of 6.48 billion US dollars. This study aims to analyze the Influence of corporate ownership, executive characteristics, and the intensity of fixed assets on tax avoidance.The research’s population of this study were 152 manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2015,2016, and 2017. This research samples were 62 companies or 167 observation data selected by purposive sampling method. The data used secondary data that obtained from Indonesia Stock Exchange (IDX) and it was analyzed by multiple regression.The results of the study show that Family Ownership and Institutional Ownership have no effect on Tax Avoidance. While managerial ownership has a positive effect on Tax Avoidance. Executive characteristics and Intensity of Fixed Assets have negative effect on Tax Avoidance.]]>
<![CDATA[Investigating the students’ behavior towards the temptation to do academic misconduct in higher education: The moderation of religiosity ]]>
<![CDATA[Rizki Hamdani]]>;
<![CDATA[Dede Iskandar Siregar]]>;
<![CDATA[Arif Pratama Marpaung]]>;
<![CDATA[Raniyah Aulihati Gonggo]]>;
<![CDATA[Umi Sulistiyanti]]>
<![CDATA[ Journal of Contemporary Accounting Volume 4 Issue 1, 2022 ]]>
Publisher : <![CDATA[Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ]]>
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DOI: 10.20885/jca.vol4.iss1.art2
<![CDATA[The purpose of this study was to investigate the factors that influence cheating intention (CI) and cheating behavior (CB) on accounting students with Islamic religiosity (IR) as a moderating factor. This study used the theory of planned behavior (TPB) concept in predicting academic cheating. The sample of this study used a cluster sampling approach. The data collecting technique used a survey method with a questionnaire. The population of this study was accounting students at an Islamic university in Yogyakarta, Indonesia with a total of 146 respondents. Regression analysis was employed to test this hypothesis by using a structural equation modeling (SEM) approach using smart-PLS. The results of this study indicated that attitude toward cheating (ATC) and IR had a negative effect on CI, and perceived behavioral control (PBC) had a positive effect on CI and CB. However, it has no effect when moderated by religiosity. This finding also implied that religiosity was unable to moderate TPB to reduce students’ desire to commit academic misconduct. This paper contributes to the literature by providing empirical evidence of the moderating effect of religiosity on academic misconduct of students in higher education.]]>
<![CDATA[Analisis determinan pilihan berkarir mahasiswa akuntansi di bidang perpajakan ]]>
<![CDATA[Wulan Nelafan]]>;
<![CDATA[Umi Sulistiyanti]]>
<![CDATA[ Proceeding of National Conference on Accounting & Finance Volume 4, 2022 ]]>
Publisher : <![CDATA[Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh penghargaan finansial, nilai sosial, pertimbangan pasar tenaga kerja, dan persepsi pilihan karir di bidang perpajakan. Jenis penelitian ini adalah penelitian kuantitatif. Populasi penelitian ini adalah mahasiswa akuntansi Universitas Islam Indonesia. Metode yang digunakan dalam penelitian ini adalah metode purposive sampling dengan kriteria yang telah ditentukan yaitu mahasiswa tingkat akhir (minimal semester 7). Berdasarkan metode purposive sampling, penelitian ini memperoleh 83 responden untuk mengisi kuesioner melalui google form yang digunakan sebagai sampel. Teori yang digunakan dalam penelitian ini adalah Theory of Reasoned Action (TRA) dan Theory of Planned Behavior (TPB). Penelitian ini diolah menggunakan SPSS dengan metode regresi linier berganda dan dalam menganalisis data penelitian ini menggunakan statistik deskriptif, uji kualitas data, uji asumsi klasik, dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa variabel penghargaan finansial, variabel pertimbangan pasar tenaga kerja , dan variabel persepsi berpengaruh positif signifikan terhadap pilihan karir di bidang perpajakan. Di sisi lain, variabel nilai sosial tidak berpengaruh terhadap pilihan karir di bidang perpajakan.]]>
<![CDATA[The determinant factors influencing accounting students’ interest in tax career ]]>
<![CDATA[Umi Sulistiyanti]]>;
<![CDATA[Sheila Kurniawan]]>;
<![CDATA[Arif Fajar Wibisono]]>
<![CDATA[ Journal of Contemporary Accounting Volume 4 Issue 2, 2022 ]]>
Publisher : <![CDATA[Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ]]>
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DOI: 10.20885/jca.vol4.iss2.art3
<![CDATA[This research is to examine the influences of professional perception, self-ability, career expectation, and brevet tax training on the students’ interest in tax career. The population of this research is Class 2017 and Class 2018 students of Accounting Study Program of Universitas Islam Indonesia. The number of samples is 90 students who were collected using purposive sampling method based on the criteria of having completed the taxation subject and brevet tax training. The data processing tool employed was IBM SPSS version 25. The findings show that professional perception, career expectation, and brevet tax training positively affect the interest of accounting students to have career in tax. However, self-ability does not show any influence on the students’ interest to have career in tax. This Research is expected to be a consideration for educational institutios to motivate students to have a career in taxation.]]>
<![CDATA[Analisis Determinan Kepatuhan Wajib Pajak UMKM di Masa Pandemi Covid-19 ]]>
<![CDATA[Umi Sulistiyanti]]>;
<![CDATA[Az Zahra Fakhrunnisa]]>
<![CDATA[ Jurnal Aplikasi Bisnis Vol. 20 No. 1: Volume 20 No. 1, Juni 2023 ]]>
Publisher : <![CDATA[Program Sarjana Terapan Universitas Islam Indonesia ]]>
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DOI: 10.20885/jabis.vol20.iss1.art3
<![CDATA[Tax Compliance of Micro, Small and Medium enterprises (MSMEs) sector is still a problem that must be taken seriously by the government. Especially in the Covid-19 pandemic, there is potential of decrease MSMEs Tax compliances. This research aims to analyze the effect of tax awareness, modernization of the tax administration system, earning turnover and tax incentive policy on tax compliance MSMEs registered as MSME taxpayers at KPP Pratama Purwokerto during the Covid-19 pandemic. This research is quantitative research using primary data. The sampling technique uses purposive sampling method. The research sample amounted to 110 respondents who were considered to represent the population and the research data processed using multiple regression Analysis. The results of this research show that tax awareness has a positive effect on taxpayers compliance of MSMEs while modernization of the tax administration system, earning turnover and tax incentive policy have no effect on taxpayers compliance of MSMEs]]>
<![CDATA[Individual taxpayer’s compliance during Covid-19 pandemic ]]>
<![CDATA[Umi Sulistiyanti]]>;
<![CDATA[Pratidina Evi Damayanti]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 1 (2023) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol27.iss1.art5
<![CDATA[The Covid-19 pandemic made economic conditions decline due to the cessation of many economic activities. The government needs the community's participation in tax compliance to restore the national economy. This study aims to analyze the effects of tax incentive policy, modernization of tax administration, religiosity, and tax awareness of taxpayers during the COVID-19 pandemic. The sample of this study is the registered individual taxpayers in the Boyolali Small Tax Office. The data of this study were collected by distributing the questionnaires to 100 respondents, in which the sample size was determined according to the Slovin formula. The data analysis methods used include multiple linear regression test, T-test, and coefficient of determination test using IBM SPSS Statistics version 25. The results of this study show that the modernization of tax administration and tax awareness have positive and significant effects on taxpayer compliance, while tax incentive policy and religiosity have no effects on taxpayer compliance.]]>
<![CDATA[Analisis Efektivitas Dan Efisiensi Anggaran Belanja ]]>
<![CDATA[Raden Mas Rachmanninditya Dwifarchan]]>;
<![CDATA[Umi Sulistiyanti]]>
<![CDATA[ Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Trianandra ]]>
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DOI: 10.55606/jumia.v1i4.1947
<![CDATA[The Regional Revenue and Expenditure Budget is the regional government's annual financial plan which is discussed and agreed upon jointly by the local government and the Regional People's Representative Council and stipulated by Regional Regulation. The budget is an important thing in running a business organization or government institution which can be a benchmark in a successful implementation of the business organization or government agency. In terms of the budget, it includes the APBD, in which each region is given the authority as well as the obligation to prepare the Regional Revenue and Expenditure Budget. With a good budget, it will make the performance of the organization run in a more structured and better manner, meaning that if the budget is effective and efficient then the targets to be achieved can be met. Effectiveness is an important thing that must be done in a job so that the goals that have been set can be achieved properly. Effectiveness is also interpreted as a key element in achieving the goals and targets set by an organization/agency. It means that it is said to be effective when the organization can achieve the goals and objectives as well as targets that have been previously designed. In general, efficiency means the absence of waste. Every activity that will be carried out in achieving a predetermined target, there is a need for efficiency in carrying out a job so that it can reach the predetermined target and can be carried out correctly and precisely.]]>
<![CDATA[Analisis Kinerja Pengelolaan Aset Daerah dan Sumber Daya Manusia di BPPKAD Kabupaten Magelang ]]>
<![CDATA[Daffa Lanang Pradana]]>;
<![CDATA[Umi Sulistiyanti]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 1 No. 4 (2023): November : JURNAL RISET AKUNTANSI ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jura-itb.v1i4.880
<![CDATA[Management of regional property is a very important element because it represents assets owned by the region and is supervised by the local government. Through effective asset management by local governments, all regional properties can be managed and utilized well. In accordance with Government Regulation Number 28 of 2020, State/Regional Property refers to things obtained or purchased using funds from the State/Regional Revenue and Expenditure Budget, as well as those obtained through other legal means. Macro human capital refers to a country's total workforce, encompassing individuals who have reached the age at which they are eligible to work, which includes both those already employed and those actively seeking work but still unemployed. Micro human resources refer to individuals who are part of the workforce within a company or organization, including workers and volunteers, who constitute the workforce of a company or organization.]]>
<![CDATA[Carbon tax: A bibliometric analysis for future research in Indonesia ]]>
<![CDATA[Umi Sulistiyanti]]>;
<![CDATA[Falikhatun Falikhatun]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 2 (2023) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol27.iss2.art8
<![CDATA[This study aims to conduct a literature review of previous studies on carbon tax and explore the essential features for future research directions in carbon tax. This research is analyzed by a bibliometric method using VOS Viewer and R Studio. The Scopus database from 2013 to 2023 was explored to scrutinize the co-occurrence and co-authorship of 769 research articles. The results show that the most significant increase in the research publications on carbon tax occurred in 2022. This increase is due to the rise in the number of publications on carbon tax in developed countries, namely China, the United States, and the United Kingdom, as well as important events such as the Paris Agreement and Sustainable Development Goals (SDGs). This study provides potential directions for future carbon tax research in developing countries, especially Indonesia, which will implement a carbon tax in 2025. This study has a limitation in that it only focuses on English-language articles published in the Scopus database due to their quality and support from the previous literature reviews.]]>
