cover
Contact Name
Oki Wahyu Setiawan
Contact Email
okiyusewan2020@gmail.com
Phone
+6281311722528
Journal Mail Official
tiara@ub.ac.id
Editorial Address
Jl. MT. Haryono No.165, Ketawanggede, Kec. Lowokwaru, Kota Malang, Jawa Timur 65300
Location
Kota malang,
Jawa timur
INDONESIA
Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Published by Universitas Brawijaya
ISSN : -     EISSN : 2985332X     DOI : http://dx.doi.org/10.21776/tiara
Core Subject : Economy,
Publish all forms of quantitative and qualitative research articles and other scientific studies related to the field of Accounting and Taxation.
Articles 13 Documents
Search results for , issue "Vol. 1 No. 1 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)" : 13 Documents clear
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.
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
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.
Pengaruh Sikap Skeptisisme Profesional, Interpersonal Skill, dan Pengetahuan Auditor terhadap Kemampuan Pendeteksian Fraud (Studi Kasus pada Perwakilan BPKP Provinsi Sulawesi Utara) Christicia Risa Aruperes; Roekhudin
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

Corruption which is classified as a form of fraud is still a problem that is the main enemy in Indonesia. As the government's internal auditor, BPKP is responsible for carrying out fraud detection. This study aims to explain the effect of professional skepticism, interpersonal skills, and knowledge of auditors on the ability to detect fraud. This research is explanatory research. The population studied were all auditors at BPKP Representatives of North Sulawesi Province, with as many as 69 auditors. The data in this study were collected using a survey method. The data that has been collected was analyzed using multiple linear regression analysis techniques in SPSS version 21. The results showed that professional skepticism had no significant effect on the ability to detect fraud. Interpersonal skills and knowledge of auditors have a significant effect on the ability to detect fraud.
Peran Audit Internal Dalam Mencegah Fraud Untuk Mewujudkan Good Corporate Governance (Studi Kasus Pada Pt Bukit Asam Tbk) Saqian Putra Andeskara; Nurul Fachriyah
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, conducted on the Corporate Management System and GCG work unit and the Internal Control Unit (SPI) of PT Bukit Asam Tbk, aims to analyze the role of internal audit as the company's internal control system in preventing fraud in the company to achieve Good Corporate Governance (GCG) and to analyze the internal auditor's obstacles in preventing fraud. This study employs a case study qualitative method involving primary data. To test the validity of the data, this study utilizes the data triangulation technique. The results of this study indicated that the internal audit of PT Bukit Asam Tbk had a very important role in anticipating fraud. SPI or internal auditors also implemented the E-Gratification system and WBS (Whistleblowing System) as a preventive action against management and employees committing fraud threatening the company in achieving Good Corporate Governance. For the internal audit process, there are no obstacles in preventing fraud as the company adopts a GCG culture and management commitment to achieving a good company.
Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan, dan Kemudahan Persyaratan Perpajakan Terhadap Pem-anfaatan Insentif PPh Final UMKM PMK No.82/Pmk.03/2021 (Studi Kasus Pada Wajib Pajak Umkm di Kota Malang) Meilenia Rahma Salisa; Arum Prastiwi
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 analyze and examine the effect of tax application, socialization, and ease of application of MSME final income tax incentives. The MSME final income tax incentives policy is a government policy to provide a stimulus in the form of reducing taxes that must be paid by MSMEs in the context of decreasing the national economy and as a response to the government's productivity. Data were obtained from MSME taxpayers in Malang City using a convenience sampling method. This study uses a survey method that is distributed online and directly by visiting MSMEs in Malang City to collect respondent data. The data that can be processed in this study are 100 questionnaires or 84% of the number of questionnaires distributed by researchers. Testing the data in this study using multiple linear regression analysis. The results showed that the knowledge of taxation, socialization of taxation, and ease of taxation were significant in the utilization of MSME final income tax incentives in Malang City. In addition, socialization is the variable that has the most influence on the utilization of MSME final income tax incentives, so it is necessary for the Directorate General of Taxes to increase the socialization of final income tax incentives and also to expand the network and media of tax socialization.

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