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FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK ORANG PRIBADI ATAS PERILAKU PENGGELAPAN PAJAK (Studi Empiris pada Wajib Pajak Terdaftar di KPP Pratama Semarang Candisari) Wahyu Rachmadi; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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This study aimed to analyze factors that affect taxpayer’s perceptions on tax evasion. These factors are the taxpayer’s knowledge, service of tax officer and tax sanction. The population in this study are individual taxpayers who registered in KPP Pratama Semarang Candisari. This research was replicated from the previous research, Prasetyo (2010) and Rahman (2013). The difference between this research and the previous ones are in the object and the location. Previous studies were done at Surakarta and Jakarta, while this study was conducted with using respondents from individual taxpayer who enrolled at Semarang.The sampling technique in this study used convenience sampling method. Determination of the sample numbers used the formula of Slovin 100 respondents. The hypothesis of this study was analyzed by SPSS software. Then the multiple regression analysis was used to examine the relationship between the variables above. The result of this study indicate that all of hypothesis that have been proposed are accepted. The implications of this study indicate that tax evasion was viewed as unethical acts. Direktorat Jenderal Pajak needs to regularly hold socialization that tax revenue are importance for the development in order to increase awareness of taxation in Semarang.

PENGARUH SIZE, PROFITABILITAS, PROFILE, LEVERAGE DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Dewi Yulfaida; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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The motivation of this research about corporate social responsibility disclosure is due to a difference in the results of research (research gap) conducted by several previous studies. The purpose of this study is to empirically examine whether the size, profitability, profile, Leverage and the size of the commissioners board affect the disclosure of social responsibility in manufacturing companies that go public in Indonesia Stock Exchange. Population taken as the object of observation amounted to 148 manufacturing companies in Indonesia Stock Exchange in the period 2007-2010. Determination of the sample was made by applying purposive sampling method in which sampling was taken based on certain criteria. A sample of (n) = 39 companies has been obtained.

ANALISIS PENGARUH AUDIT TENURE, UKURAN KAP DAN DIVERSIFIKASI GEOGRAFIS TERHADAP MANAJEMEN LABA Vina Kholisa Dinuka; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the influence of audit tenure, audit firm size and geographic diversification towards earnings management in manufacturing compnies. Audit tenure is measured by the amount of the year of work relationship between auditee and the last public accountant firm. Audit firm size is measured by dummy variabel. The Audit firm is divided into audit firms that affiliated with big four and non big four audit firms. And geographic diversification is measured by the number of firms geographic segments.The population of this study are the manufacturing companies that listed in Indonesia Stock Exchange (BEI) in 2012. Purposive sampling is used for sampling method. And multiple regression technique is used for the data analysis. The total number of samples for this study are 94 companies. But, there are found 16 samples as outlier should be excluded from sample observation. So, the final samples for this study are 78 companies.The result of this study indicates that audit tenure have positif significant influence in earnings management, audit firm size have negative significant influence in earnings management. Meanwhile, geographic diversification don’t have significant influence to earnings management.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN OPINI GOING CONCERN AUDITOR PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Triyana Arni Agustina; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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The purpose of this research is to analyze factors that affect auditor’s propensity to issue a going concern opinion. The examined factors of this research are auditor’s going concern opinion as dependent variable and 8 of independent variable are audit firms, prior year’s opinion auditor, current ratio, Cash flow adequacy, debt default, size, audit lag, recurring loss from operations indicator. The samples consist of companies listed on Indonesian Stock Exchange (IDX) and having Z Score between 1,81 until 2,99 This measures developed by Altman model. Total sampel of this research are 58 listed company with research years 2006 – 2008. This research is carried out by doing content analysis on corporation annual report and is tested by regression. The result of this research shows that audit firms scale, from the Big 4 and non the Big 4, that no have positif affect for auditor to issue a going concern opinion. The significant affect are prior year’s opinion auditor and size company. The other independent variables no have significant affect for auditor to issue a going concern opinion.

ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP STRUKTUR MODAL PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2009-2011) Mufid Pinto Nugroho; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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The aim of this research is to analyze the effect of corporate governance to corporate capital structure. Capital is very important in building and ensuring the continuity of the company. The additional capital will be required if the company is doing expantion. Accomplishment of the company's capital can raises agency problems so it’s necessary to make corporate governance. Corporate governance used in this research are boards size, outside directors, institutional ownerships, managerial ownerships and remunerations.This research used annual report of manufacturing companies listed in Indonesia Stock Exchange (IDX) 2009-2011. The sampling method in this research is purposive sampling, the amount of samples are 198 samples. This research used multiple regression analysis data and hypothesis.Result’s show that the outside directors has significant and negative effect to the capital structure and institutional ownerships are positively and significant affected to capital structure. While the other variables such as the board size, managerial ownerships and remunerations are not significantly affected to capital structure. This research also find that the control variables which are profitability, liquidity, asset tangibility have significant and negative effect to capital structure and for the firm size do not have significant effect.

PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN SUKARELA DAN IMPLIKASINYA TERHADAP BIAYA MODAL EKUITAS (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2011) Dinda Putri Oktaviani Setyaningrum; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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This study aims to obtain empirical evidence about the influence of the firm characteristics to extensive voluntary disclosure and its implications for the cost of equity capital. The study is divided into two models. The first model examined the influence of the firm characteristics to extensive voluntary disclosure. In the first model, the firm characteristics are represented by six variables. The second model examined the effect of extensive voluntary disclosure to the cost of equity capital.Sample of this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2011. The data were collected by purposive sampling method. Data analysis tool used is regression analysis. Multiple regression is used to test the first model and for the second model used linear regression.The results of this study indicate that the firm characteristics consisting firm size and public accounting firm have a positive influence to voluntary disclosure, age of listings and liquidity have a negative influence to voluntary disclosure. Another variable that consists of leverage and profitability does not affect voluntary disclosure. For the second model, it has the result that extensive voluntary disclosures have a negative influence to cost of equity capital.

FAKTOR–FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK DENGAN KESADARAN MEMBAYAR PAJAK SEBAGAI VARIABEL INTERVENING (Studi Kasus Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas Yang Terdaftar Di KPP Pratama Semarang Tengah Satu) Rahman Adi Nugroho; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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This research aimed to find factors that affect taxpayers willingness to pay taxes, case study on individual taxpayers who perform as a freelancer that registered at KPP Pratama Semarang Tengah Satu. As these factors are the realizaliton of tax paying knowledge and understanding of taxation laws, and a good perception of the effectiveness of the tax system. Data was collected by using a random sampling toward 80 respondents from questionnaire distribution. After the data was collected, the data was analyzed by using the SPSS program to test whether the model used in this study quite appropriate as the model analyzed. Then the regression analysis was used to test the relationship between the variables above. The results of this research indicated that knowledge and understanding of taxation law, service quality, and a good perception of the effectiveness of the taxation system had a significant effect toward willingness to pay taxes. Also awareness to pay taxes had a significant effect toward willingness to pay taxes.

ANALISIS FAKTOR YANG MEMPENGARUHI MANAJEMEN PAJAK DENGAN INDIKATOR TARIF PAJAK EFEKTIF (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2011-2012) Iqbal Nul Hakim Darmadi; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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This study examines and analyze the effect of firm size, capital structure (leverage), profitabilty, fixed asset intensity, inventory intensity and tax incentive to tax management using effective tax rates as a indicator. The sample of this study were 73 companies listed in Indonesian Stock exchange for years 2011-2012. Analysis tool used multiple linear regression with t test, F test, and test the coefficient of determination. The result show that there are negative effect of fixed asset intensity and inventory intensity on tax management. Another result show that there are positive effect of firm size on tax management. Capital structure (leverage), profitability and tax incentive were not shown to affect tax management.

PENGARUH EARNING PER SHARE, RETURN SAHAM, KUALITAS AUDIT, DAN HASIL LABA TERHADAP RETURN SAHAM SATU TAHUN KE DEPAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2011) Muhammad Husni Nurrohman; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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The purpose of this research was to examine the effect of analysis factor-factor has influence on stock returns one year ahead. The independent variable in this study was the Earning per Share (EPS), current period of stock returns, audit quality, and the company's profit who were reported profit or loss. Stock returns one year ahead was the dependent variable which measured using the current period stock price, the previous year stock price, and the current dividend period. The sample used in this study was a manufacturing company listed on Indonesia Stock Exchange (IDX) during 2010-2011. Sampling’s technique used was purposive sampling, which results in 55 samples of manufacturing firms. Analysis technique used was multiple regression with SPSS 20.The result show that the earnings per share and operational profit doesn’t significant influence to the stock returns one year ahea,; the stock returns and audit quality had positive effect significantly the stock returns one year ahead.

ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI UNTUK MEMBAYAR PAJAK DENGAN KONDISI KEUANGAN DAN PREFERENSI RISIKO WAJIB PAJAK SEBAGAI VARIABEL MODERATING (Studi Kasus pada Wajib Pajak yang Terdaftar di KPP Pratama Candisari Murni Julianti; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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This research aims to analyze the factors that infuence the compliance of individual taxpayers to pay taxes. This is a replication from Alabede’s research in 2011 in Nigeria, but one variable is added in this research. We add taxpayer’s knowledge about tax laws as an independent variable. This research is also use financial condition and risk preferences of taxpayers as moderating variable. Data were collected by survei to taxpayers listed in the Primary Tax Office Candisari Semarang. Statistical tests were perfomed using Moderating test of regression. Statistic program in this research used SPSS 19. The results of this research indicated that the perception of taxpayers on tax service quality and taxpayers knowledge of tax laws have positive effect on taxpayers compliance. Financial condition and risk preferences of taxpayers also have role as pure moderator which strengthen or weaken the relationship between the dependent variable with the independent variables. Implication of this research showed that taxpayer’s compliance in Indonesia was low. Socialization was needed to increase the taxpayer’s compliance. The socilization can be done through advertising on television, radio and newspaper. Direktorat Jenderal Pajak also need to regularly hold events that educated and entertain the taxpayer to have the willingness to pay their taxes.

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