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All Journal Advances in Managerial Auditing Research Advances in Taxation Research
Sumartono Sumartono
Universitas Yapis Papua, Indonesia
Economics, Econometrics & Finance

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Interplay of Auditor Rotation, Firm Size, and Audit Quality: An Empirical Investigation Sumartono Sumartono; Muhammad Ridhwansyah Pasolo; Yana Ermawati; Yaya Sonjaya
Advances in Managerial Auditing Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i2.95

Abstract

This study aims to test and analyze the effect of auditor exchange and company measurement on audit quality. The population of this study are all manufacturing companies that have been listed and published audited financial reports on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. Sampling in this study is the sampling technique used representative sampling with 15 manufacturing companies listed on the IDX. This study uses secondary data by taking data recorded on the IDX. The data analysis method used is logistic regression analysis. The results showed that Auditor Exchange had a negative and insignificant effect on Audit Quality in manufacturing companies listed on the IDX for the 2017-2019 period. Meanwhile, Company Measurement has a negative and insignificant effect on Audit Quality in manufacturing companies listed on the IDX for the 2017-2019 period.
Towards Optimal Taxes: Impact of Tax Extensification and Intensification on Individual Income Tax Receipts Muhammad Ridhwansyah Pasolo; Yana Ermawati; Yaya Sonjaya; Sumartono Sumartono
Advances in Taxation Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i2.104

Abstract

This study seeks to investigate the impact of tax extension and intensification on personal income tax collections. The sample was selected using a specific procedure to ensure that it was representative of the population; the sample size was 100 respondents. The data source employed is primary data, i.e., data collected directly from respondents via questionnaire by researchers. The methodology employed in this study is multiple linear analysis. In addition, descriptive statistical analysis, validity tests, reliability tests, normality tests, heteroscedasticity tests, multicollinearity tests, and hypothesis testing with the coefficient of determination test, t test, and f test were performed on the data. The results of the analysis indicate that Tax Extensification has a positive and significant impact on Individual Income Tax Receipts, while Tax Intensification has a similar effect.
Co-Authors Muhammad Ridhwansyah Pasolo Muhammad Ridhwansyah Pasolo Yana Ermawati Yana Ermawati Yaya Sonjaya Yaya Sonjaya