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All Journal Students´ Journal of Accounting and Banking Rekayasa Mesin Share : Social Work Journal
Djoko Wahyudi
Fakultas Teknik Teknik Mesin Program Magister dan Doktor Universitas Brawijaya
Economics, Econometrics & Finance Mechanical Engineering Social Sciences

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PERILAKU WAJIB PAJAK UNTUK MENGGUNAKAN E-FILLING (Studi Kasus pada Wajib Pajak Kota Semarang) Eka Nur Kumalasari, 10.05.52.0100; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students Journal of Accounting and Banking

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Abstract

Online and real time internet base tax returns, it is called e-filing, have been launched since 2005 by Indonesia Directorate General of Taxes in order to improve quality of services to taxpayers. On it`s journey until present, e-filing is unpopular seen from the amount of it`s users. This research aims was to investigate the factors that influenced the behavioral intention taxpayers for using e-filling, particularly in Semarang. Data used in this researchis primary data by using questionaire and respondent is the Corporate Taxpayers who use e-filling in Semarang. Sample collection methods used in this research was convenience sampling or sampling which selection by easyer, the samples echievement is 95 respondents. The result of this research indicate that Security and Privacy and Readiness Technology Taxpayers Information significantly positive influence to behavioral intention for the efilling usage. Whereas, complexity significantly negative influence to behavioral intention for the e-filling usage.Keywords: E-filling, Security and Privacy, Complexity and Readiness Technology Taxpayers Information
PENGARUH KEMANFAATAN NPWP, PEMAHAMAN WAJIB PAJAK, KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Pada UMKM Di Kabupaten Kendal) Rossy Alawiyah Drajat, 11.05.62.0012; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students Journal of Accounting and Banking

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This research aimed to analyze the effect of the benefits of TIN, taxpayer understanding, quality of services, and tax penalties on tax compliance. The population in this research are all taxpayer Micro, Small and Medium Enterprises (SMEs) in Kendal. Primary data collection method used is a survey method using questionnaires media. Sampling was done by convenience sampling method. The number of questionnaires that can be analyzed is 92 questionnaires. Data analysis techniques used in this research is multiple linear regression analysis. The results of this research showed that the benefits of TIN had positive and not significant effect on tax compliance. Taxpayer understanding,quality of service, tax penalties and tax compliance had positive and significant effect on tax compliance.Keywords: benefits of TIN, taxpayer understanding, quality of service, tax penalties and tax compliance
PENGARUH RASIO KEUANGAN, PERTUMBUHAN PENJUALAN DAN DEVIDEN TERHADAP HARGA SAHAM Heri Murdianto, 10.05.52.0197; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 3, No 2 (2014): Vol. 3 No. 2 Edisi Oktober 2014
Publisher : Students Journal of Accounting and Banking

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This study aims to determine the effect of financial ratios, sales growth and dividends on stock prices on companies manufacturing in Indonesia stock exchange. The population in this study is a manufacturing company that is listed on the Indonesia Stock Exchange 2010-2012. The samples in this study were taken by purposive sampling method. Data were analyzed by using the skewness-kurtosis test for normality, the classical assumption, koofisiendeterminasi test, F-test and test hypotheses. The results in this study are not liquidity effect on stock prices, profitability does not affect the stock price, the sale does not affect the stock price, the dividend policy pisitif significant effect on stock prices, EPS significant positive effect on stock prices. Keywords: stock price, Liquidity, Profitability, Sales, dividend policy, EPS
FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN (Study Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada tahun 2014-2016) Ina Dwi Indrayani, 13.05.52.0224; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students Journal of Accounting and Banking

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This study aims to analyze the influence of institutional ownership, independent commissioner, external auditor, firm size, and leverage to integrity of financial statement. The population of this study is companies registered in Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2016 . The sampling technique using purposive sampling and mchanical testing data is to use a multipe linear regression analysis.The analysis showed that the variables institutional ownership, independent commissioner and firm size had no effect on integrity of financial statement. External auditor and leverage had effect on integrity of financial statement.Keywords: Institutional Ownership, Independent Commissioners, External Auditors, Firm Size, Leverage, Integrity of Financial Statements
PENGARUH LEVERAGE, SIZE, AGRESIVITAS PAJAK DAN PROFITABILITAS TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Murija, 14.05.52.0120; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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Abstract

Social responsibility has an important role because as a concrete form of the implementation of corporate obligations on the social environment. So that the central government and companies are expected to cooperate in building and welfare environment. This study aims to examine and analyze the effect of Leverage, Size, Tax aggressiveness, and Profitability on Social Responsibility Disclosure on Manufacturing Companies listed on the Indonesia Stock Exchange in the Year 2014- 2016. The sample in this study uses 141 data from 47 manufacturing sector companies listed on the Indonesia Stock Exchange in the period 2014 until 2016. The analysis tools used are descriptive statistical analysis, normality test, classical assumption test, model testing, and hypothesis testing. Based on the research that has been done, found that Leverage has a significant negative effect on Corporate Social Responsibility Disclosure, Corporate Size has a significant positive effect on Corporate Social Responsibility Disclosure, tax aggressiveness has no significant positive effect on Corporate Social Responsibility, Profitability has a significant positive effect on Disclosure of Corporate Social Responsibility.Keywords: Corporate Social Responsibility, CSRD, Leverage, Size, Tax Aggressiveness, Profitability
FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PERUSAHAAN (Studi Kasus Perusahaan Manufaktur yang Terdaftar di BEI tahun 2011-2014) Dewan Akbar Shidarta, 12.05.52.0145; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
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This study aims to analyze the influence of liquidity, leverage, independent commissioner, and earnings management against aggressive action taxes manufacturing companies period 2011-2014 listed on the Indonesia Stock Exchange. In this study the researchers used the financial data of manufacturing companies listed on the BEI in the period 2011-2014. The method used is purposive sampling method. The test equipment in this study used multiple linear regression, partial test (t test) and simultaneous test f (f test). The result of this research is liquidity and earnings management have negative effect to agriculture aggressiveness of manufacturing company period 2011-2014 which listed in Indonesia Stock Exchange. While leverage and independent commissioner does not affect the aggressiveness of the companys manufacturing tax for the period 2011-2014 listed on the Indonesia Stock Exchange.Keywords: Liquidity, Leverage, Independent Commissioner, Earnings Management, Tax Aggressiveness
PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDENT, KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAN DAN LEVERAGE TERHADAP TAX AVOIDANCE (Studi Kasus Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Anisa Nike Wulandari, 14.05.52.0298; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students Journal of Accounting and Banking

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The purpose of this study was to examine and analyze the influence of the proportion of independent board, audit committee, institutional ownership, firm size and leverage against tax avoidance in companies listed on the Stock Exchange Year 2013-2015. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in the period 2013- 2015. The sample in this study as many as 55 companies. The sampling technique used purposive sampling. The analysis tool used is multiple linear regression. The results of the analysis can be concluded that: The proportion of independent board no significant positive effect on tax avoidance. The Audit Committee significant negative effect on tax avoidance. Institutional ownership has significant negative effect on tax avoidance. Size significant negative effect on tax avoidance. Leverage significant positive effect on tax avoidance.Keywords: The Proportion of Independent Board, Audit Committee, Institutional Ownership, Firm Size, Leverage and Tax Avoidance
FAKTOR - FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2015 Rekno Nitasari, 12.05.52.0063; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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This study aims at determining the effect of Business Risk, Asset Structure, Company Size, Growth Sales, profitability, liquidity on Capital Structure of Manufacturing Companies Listed on Indonesia Stock Exchange in 22012-2015. This research was conducted in Indonesia Stock Exchange with purposive sampling method with the sampel was taken from the period of 2012-2015. The sample collected includes 112 companies which satisfied some criteria. Analysis tool used multiple regression analysis. The results of the study show that business risk, asset structure, size, growth sale. Profitability ,and  liquidity simultaneously have significantly affect on intellectual capital performance. Result of analysis (t-test) shows that business risk  size and growth sales did not have significantly affect on capital structure. While asset structure affect positife significantly, profitability and likuidity variable negative have significantly affects on capital structure.  Keywords: Capital Structure, Business Risk, Asset Structure, Company Size, Growth Sales, Profitability, Liquidity
PENGARUH PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN PAJAK, SANKSI PAJAK DAN SIKAP WAJIB PAJAK TERHADAP MOTIVASI WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK DI SEMARANG Ririn Meylena, 16.05.62.0001; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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This study aims to examine the influence of taxation knowledge, the quality of tax services, tax sanctions and attitudes of taxpayers on the motivation of taxpayers of individuals in paying taxes. The number of samples in this study were 100 respondents. Respondents who become the sample of this study are taxpayers who have a job / free effort on the KPP in the city of Semarang that routinely reported tax obligations. The sampling technique used in this research is to use purposive sampling that is sampling with criteria that is Taxpayers who have job / free effort at KPP in Semarang city that routinely report tax obligation. Methods of data analysis using linear regression. From the research results can be taken some conclusions that knowledge about taxes, service quality, tax sanctions and attitudes of taxpayers have a positive and significant impact on taxpayer motivation.Keywords: tax knowledge, tax service quality, tax sanction, taxpayer attitude and taxpayer motivation
PENGARUH RETURN ON ASSETS, SALES GROWTH, KOMITE AUDIT, KOMISARIS INDEPENDEN DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2014-2016) Endang Sri Wahyuni, 14.05.52.0048; Wahyudi, Djoko
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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Abstract

The purpose of this research is to examine the influence of return on assets, sales growth, commite audite, independent commissioner and firm size to tax avoidance. The population of this research is all manufactured companies listed in Indonesia Stock Exchange from 2014 to 2016. Samples are obtained through purposive sampling method, in which only 49 of listed manufactured companies in Indonesia Stock Exchange meet the sampling criterias resulting 147 data avaibel are taken as the sampels. The research multiple regression method to test the effect of each variable in influencing tax avoidance. The empirical result indicates that return on asset and commite audite have influence to tax avoidance. However sales growth, independent commissioner and firm size no influence to tax avoidance.Keywords: Tax Avoidance, Return On Assets, Sales Growth, Commite Audite, Independent Commissioner, Firm size
Co-Authors 08.05.52.0061 Karina 08.05.52.0073 Mira Claudine 08.05.52.0161 Hari Candra 08.05.52.0164 David 08.05.52.0182 Afni Maya Safitri 08.3503.0508 Aniswatin Choirun Nisa 0835030709 Agus Yulianto 0835030723 Sri Rahayu 0835030729 Dody Kurniawan 09.05.52.0005 Ferra Charolina 09.05.52.0012 Wahyu Nur Ohri 09.05.52.0021 Poespita Rina Savitri S 09.05.52.0023 Nadia Fatimah 09.05.52.0085 Yulia Sri Rahayu 09.05.52.0198 Siswo Nurwidodo 10.05.52.0001 Wisnu Aji Nugroho 10.05.52.0040 Eny Tri Astuti 10.05.52.0072 Andry Firmansyah 10.05.52.0100 Eka Nur Kumalasari 10.05.52.0197 Heri Murdianto 10.05.52.0210 Christiono Dwi Anggono 11.05.62.0012 Rossy Alawiyah Drajat Aditya Pratama, 13.05.52.0172 Aditya Pratama, 13.05.52.0172 Aini Umi Kholifah, 13.05.52.0123 Aini Umi Kholifah, 13.05.52.0123 Anggita Wijaya Putri, 15.05.52.0188 Anisa Nike Wulandari, 14.05.52.0298 Anisa Nike Wulandari, 14.05.52.0298 Bambang Tugiyono, 13.05.52.0187 Bambang Tugiyono, 13.05.52.0187 Bellar Minus Ricki Turnip, 13.05.52.0239 Bellar Minus Ricki Turnip, 13.05.52.0239 Beny Prastomo, 11.05.52.0035 Darono Wikanaji, Darono Dessi Pratiwi, 14.05.52.0024 Dessi Pratiwi, 14.05.52.0024 Devi Kurnia Astuti, 13.05.52.0042 Devi Kurnia Astuti, 13.05.52.0042 Deviana, 14.05.62.0018 Dewan Akbar Shidarta, 12.05.52.0145 Dewan Akbar Shidarta, 12.05.52.0145 Dewi Purnamasari, 15.05.52.0214 Eko Bambang Hadi Prayitno, 14.05.52.0056 Eko Bambang Hadi Prayitno, 14.05.52.0056 Elsa Widyawati, 15.05.52.0350 Endang Sri Wahyuni, 14.05.52.0048 Endang Sri Wahyuni, 14.05.52.0048 Eva Noor Iskandar, 14.05.52.0185 Eva Noor Iskandar, 14.05.52.0185 Habib Luthfi Yana, 14.05.52.0170 Hasmi Ridaningwahyu, 14.05.52.0076 Hasmi Ridaningwahyu, 14.05.52.0076 Herrysen Suhendra, 12.05.52.0227 Herrysen Suhendra, 12.05.52.0227 Ina Dwi Indrayani, 13.05.52.0224 Ina Dwi Indrayani, 13.05.52.0224 ING Wardana Inna Fachrina Yuliana, 14.05.52.0196 Ira Dwi Andriyani, 14.05.52.0088 Khiyang Mudayanto, 14.05.52.0209 Khiyang Mudayanto, 14.05.52.0209 Kristensia A. Kayame, 11.05.52.0067 Kristensia A. Kayame, 11.05.52.0067 Lina Agustina, 13.05.52.0105 Lina Agustina, 13.05.52.0105 Lisa Octaviana, 15.05.52.0134 Mayasari Bekti P, 12.05.52.0127 Mayasari Bekti P, 12.05.52.0127 Megasari Alfiyana, 14.05.52.0280 Megasari Alfiyana, 14.05.52.0280 Meiti Suri Utami, 14.05.52.0013 Meiti Suri Utami, 14.05.52.0013 Muhammad Nuhudhul Alim, 13.05.52.0235 Muhammad Nuhudhul Alim, 13.05.52.0235 Murija, 14.05.52.0120 Murija, 14.05.52.0120 Noor Cholifah, 14.05.62.0023 Noor Cholifah, 14.05.62.0023 Nova Agustin K.W, 15.05.52.0068 Nur Izza Nafi’ah, 15.05.62.0024 Nurkholis Hamidi Octaviana Dwiyacita Pujiastuti, 16.05.62.0029 Octaviana Dwiyacita Pujiastuti, 16.05.62.0029 Okky Ishma Khairirina, 14.05.62.0035 Okky Ishma Khairirina, 14.05.62.0035 Purwowibowo Purwowibowo, Purwowibowo Rajaza Deva Prabowo, 15.05.52.0331 Rekno Nitasari, 12.05.52.0063 Rekno Nitasari, 12.05.52.0063 Ririn Meylena, 16.05.62.0001 Ririn Meylena, 16.05.62.0001 Safitri, 15.05.52.0094 Sentika Adiguna, 13.05.62.0031 Sofi Ariyanti, 13.05.52.0068 Sofi Ariyanti, 13.05.52.0068 Sulistyani Utari, 15.05.52.0030 Syech Hariyono Ulifa Muna Amaliya, 14.05.62.0017 Vega Rizkha Agnestiya, 13.05.52.0023 Wahyudiastutik, 15.05.62.0014 Wahyudiastutik, 15.05.62.0014 Wahyuningsih, Erna Yoga Nogiasta, 14.05.52.0137