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Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Published by Universitas Brawijaya
ISSN : -     EISSN : 2985332X     DOI : http://dx.doi.org/10.21776/tiara
Core Subject : Economy,
Economics, Econometrics & Finance
Publish all forms of quantitative and qualitative research articles and other scientific studies related to the field of Accounting and Taxation.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 65 Documents
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Strategi Bertahan Umkm Di Tengah Pandemi Covid-19 (Studi Pada Umkm Toko Bouqet Bunga Kemisbouqet) Alindha Windhoningsih; Zaki Baridwan
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 4 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aims to determine the survival strategies of the MSME of Bouquet Flower Kemisbouqet, and its supporting and inhibiting factors in applying the survival strategies. This research employs a qualitative method with case studies generating descriptive data and utilizes primary data sources and data collection through observation, interview, and documentation analyzed by data reduction, data display, and verification. The results of this research reveal that the survival strategies applied by TOKO Kemisbouqet MSMEs include (1) considering the design and components, (2) striving for low-cost raw materials, and (3) making innovations for the production process, and (4) developing low-cost marketing networks. The research also finds the supporting factors such as producing affordable and quality products and optimizing social media use and strategic location. Whilst, the inhibiting factors incorporate easy-to-imitate products and unstable finances. Further researchers are expected to conduct different strategies in addition to handicraft MSMEs and expand the scope of research objects. Keywords: Survival strategy, low cost, handicraft, MSMEs.
Pengaruh Tax Expense, Intangible Asset, Dan Foreign Ownership Terhadap Indikasi Praktik Transfer Pricing Dengan Firm Size Sebagai Variabel Moderasi (Studi Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2016–2020) Alif Maha Rizqi; Mohamad Khoiru Rusydi
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aims to analyze and empirically prove the effect of tax expense, intangible assets, and foreign ownership on indications of transfer pricing practices with firm size as the moderating variable. This research employs the causal quantitative method. The samples of 24 manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020 were selected through purposive sampling with specified criteria, and analyzed by Multiple Linear Regression and Moderated Regression Analysis (MRA). The results indicated that tax expense and intangible assets had a negative effect on indications of transfer pricing practices, but foreign ownership had no effect. Firm size was proven to strengthen the effect of tax expense on indications of transfer pricing practices, but firm size did not moderate the effect of intangible assets and foreign ownership on indications of transfer pricing practices.
Evaluasi Strategi Perencanaan Pajak Pertambahan Nilai Atas Pencabutan Peraturan Perpajakan Terhadap Laba Perusahaan Alvi Syafrizal; Erwin Saraswati
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aims to analyze and empirically prove the effect of tax expense, intangible assets, and foreign ownership on indications of transfer pricing practices with firm size as the moderating variable. This research employs the causal quantitative method. The samples of 24 manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020 were selected through purposive sampling with specified criteria, and analyzed by Multiple Linear Regression and Moderated Regression Analysis (MRA). The results indicated that tax expense and intangible assets had a negative effect on indications of transfer pricing practices, but foreign ownership had no effect. Firm size was proven to strengthen the effect of tax expense on indications of transfer pricing practices, but firm size did not moderate the effect of intangible assets and foreign ownership on indications of transfer pricing practices.
PENGARUH PERAN ACCOUNT REPRESENTATIVE, INSENTIF PAJAK DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK DI MASA PANDEMI COVID-19 Agianti Diskaveria Utami; Mohammad Khoiru Rusydi
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 2 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aims to determine and verify the effect of account representative role, tax incentive, and tax audit on tax revenue during the COVID- 19 pandemic, employing a quantitative approach incorporating secondary data from the Small Taxpayers Office on e-Riset official website authorized by the Directorate General of Taxes. This research includes 96 samples taken from four Small Taxpayers' Offices during 2020-2021 selected through a purposive sampling method with specified criteria and analyzed by multiple linear regression (MLR) utilizing SPSS version 26.0. The results indicated that the account representative role had no effect, while the tax incentive and tax audit had a positive and negative effect on the tax revenue during the COVID-19 pandemic, respectively.
Faktor-Faktor yang Berpengaruh Terhadap Nilai Perusahaan Selama Pandemi Covid-19 Ajeng Ayu Indy Prasetyo; Sutrisno T
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study examines the factors affecting firm value during the COVID-19 pandemic, including profitability, leverage, financial distress, and Dividend Payout Ratio (DPR). This study applies ex post facto design with a quantitative approach involving the secondary data from the companies’ financial statements analyzed by multiple linear regression. The samples include 90 companies listed on the Indonesia Stock Exchange (IDX) selected through a disproportionate stratified random sampling method. The results indicated that leverage with the proxy of Debt to debt-equity ratio (DER) and financial distress had a positive effect on firm value, while profitability with the proxy of Return on Equity (ROE) and Dividend Payout Ratio (DPR) had no effect on firm value. Simultaneously, profitability, leverage, financial distress, and Dividend Payout Ratio (DPR) had an effect on firm value
PENGARUH AUDIT TENURE, ROTASI AUDITOR, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020. Meyda Ines Cintya Sucipto; Nurul Fachriyah
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 2 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to determine the effect of audit tenure, auditor rotation, and firm size on audit quality. This type of research is a quantitative research using secondary data from the financial and annual reports of companies listed on the IDX. This study uses a purposive sampling method and data from property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The analytical method to test the hypothesis is multiple linear regression with SPSS 22. The statistical test results show that firm size has a significant positive effect on audit quality. On the other hand, auditor rotation and audit tenure have no significant effect on audit quality.
Determinan Praktik Manajemen Laba Pada Perusahaan Bumn Dengan Kepemilikan Manajerial Sebagai Variabel Moderasi Ivanda Rizqy Wahyu Brillian; Putu Prima Wulandari
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to determine the existence of earnings management practices assessed by the cash holding, profitability, financial leverage, and firm size of state-owned companies listed on the Indonesia Stock Exchange with managerial ownership as the moderating variable. The samples include 13 state-owned companies listed on the Indonesia Stock Exchange between 2016 and 2020 comprising 65 units of observed data. This study employs descriptive statistics, normality tests, absolute difference tests, determinant coefficient tests, and hypothesis testing (t-test and f-test) to achieve the study objectives. The test results revealed that partially cash holding had a significant positive effect on earnings management, and financial leverage had a significant negative effect on earnings management, while profitability and firm size had no significant effect on earnings management. Managerial ownership moderated the effect of profitability on earnings management, however, was unable to moderate the effect of cash holding, financial leverage, and firm size with earnings management.
Analisis Faktor Yang Mempengaruhi Minat UMKM Dalam Menyusun Laporan Keuangan Sesuai SAK EMKM Andika Dwi Krisna; Lilik Purwanti
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to examine empirically the effect of business background, business scale, and MSME entrepreneurs’ perspective of income tax on the intention of MSME entrepreneurs to prepare financial reports based on FAS for MSME. The samples in this study involve the MSME entrepreneurs with FAS for MSME knowledge in Lumajang District. The effect of independent variables on the dependent variables is examined through multiple regression analysis utilizing SPSS software. The results of this study indicate that the business background and perspective of MSME entrepreneurs on income tax have a significant effect on the intention of MSME entrepreneurs to prepare financial reports based on FAS for MSME, while business scale does not affect the intention of MSME entrepreneurs to prepare financial reports based on FAS for MSME.
Faktor-Faktor Yang Memengaruhi Mahasiswa Akuntansi Dalam Memilih Karier Sebagai Akuntan Publik Isakiwit Yulitasari; Syaiful Iqbal
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to obtain empirical evidence on whether Financial Rewards, Work Environment, Personality, Social Values, Professional Recognition, and Job Market Considerations are considered by accounting students in choosing a career as a public accountant. The population in this study includes accounting students from both public and private universities in Indonesia, and the samples are selected through purposive sampling methods. The results indicated that in choosing a career as a public accountant, accounting students considered two significant factors including the work environment and personality; whist, financial rewards, social values, professional recognition, and job market considerations were not taken into account.
Pengaruh Financial Distress, Good Corporate Governance, Dan Nilai Perusahaan Terhadap Tax Avoidance Nabilla Putri Pratama; Akie Rusaktiva Rustam
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aims to empirically analyze the effect of financial distress, good corporate governance, and firm value of state-owned companies on tax avoidance with the proxy of CETR. Good corporate governance is represented by managerial ownership, institutional ownership, board of directors, board of independent commissioners, and audit committee as the main components of company organization. The research population includes state-owned mining companies listed on IDX between 2017 and 2020 from which the data of financial reports and annual reports are obtained. The samples of 17 companies are selected through the purposive sampling method, and analyzed by multiple linear regression utilizing SPSS 22. The results of this research proved that financial distress, managerial ownership, board of directors, board of independent commissioners, audit committee, and firm value did not affect tax avoidance, while institutional ownership had an effect on tax avoidance.

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