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Oki Wahyu Setiawan
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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 13 Documents
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Search results for , issue "Vol. 1 No. 4 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press" : 13 Documents clear
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 Isu Lingkungan Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Pemoderasi Sannidya Tara Acintya; Hendi Subandi
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

The performance of the capital market amid the industrial activity in Indonesia certainly experiences frequent stock price index fluctuations, and companies must be able to maintain good relations with the community to build a good image that impacts on firm value. As such, companies need to consider environmental issues to realize sustainable future business. This study aims to determine the effect of environmental performance and environmental management systems on firm value with financial performance as the moderator. The samples in this study include 105 non-cyclical consumer and healthcare industry companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The data are analyzed by multiple linear regression employing Moderated Regression Analysis (MRA). The results of this study exhibit that environmental performance has a positive effect on firm value, and the environmental management system does not have a positive effect on firm value. Financial performance is able to strengthen the effect of environmental performance on firm value but is unable to strengthen the effect of environmental management systems on firm value.
PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK (Studi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) Sasanti Pradnyaparamitha; Roekhudin
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

Tax avoidance by taxpayers is a legal action as it does not violate any applicable tax regulations. Thus, this study aims to determine the effect of firm size, sales growth, and profitability on tax avoidance of mining companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2021. The samples include 52 companies selected through purposive sampling of nonprobability sampling. The results of the multiple linear regression analysis reveal that sales growth and profitability have a negative effect on tax avoidance while firm size has no effect on tax avoidance.
Analisis Kinerja Keuangan Perusahaan Sektor Teknologi Sebelum Dan Saat Pandemi Covid-19 (Perusahaan Listing di Bei) Mira Permatasari Putri; Endang Mardiati
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 study aims to test and analyze the financial performance differences of technology companies listed on the IDX before and during the pandemic, involving four ratios (profitability, liquidity, activity, and solvency). This study employs quantitative approach analyzing secondary data sources from the samples of 17 technology companies—listed on the Indonesia Stock Exchange from 2018 to 2021 with data accessibility and completeness for each variable—selected through purposive sampling method. The data are analyzed by paired difference test or the Wilcoxon signed rank test utilizing SPSS version 25 software. The study results exhibit the four ratios significantly indicating the technology companies’ financial performance differences IDX before and during the pandemic, in which the value of profitability, liquidity, and activity ratios increased during the Covid-19 pandemic. It implies that companies stand a chance for business development and good prospects in the future; proven that, during the pandemic, the companies can still fulfill their obligations and manage all assets in increasing sales to support improvements in the technology sector. Whilst, the solvency ratio values are likely to decrease during the pandemic. That is, the companies’ condition is considered good because its ability to manage its assets is not heavily funded by debt, as such, the risk of bankruptcy is minimal or negligible.
THE Mechanism and Benefits of Receiving Government Facilities in Bonded Zone for Tax and Financial Report: A Case Study Shafa Alika Putri; Yeney Widya Prihatiningtias
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 find out more about the mechanism and benefits of the Bonded Zone Facility. A qualitative research approach was adopted to explore the mechanism of obtaining this facility and the benefits for the manufacturing companies, involving interviews, documentation analysis, and case studies. The interview was conducted online by interviewing sources from PT X’s Bonded Zone Team, which are Informant LR, Informant ESP, and Informant MR. The research findings indicate that the mechanism to obtain the Bonded Zone facility is governed by the rules outlined in the Directorate General of Customs and Excise number PER-19/BC/2018. Companies interested in getting the facility must fulfill the requirements specified in these rules and register as Entrepreneurs in The Bonded Zone (PDKB). The benefits of receiving the Bonded Zone facility can be classified into two aspects: financial and operational. The company can reduce costs from a financial perspective due to the deferred import duty and exemptions of Value-Added Tax and Income Tax Article 22 for Import. In conclusion, the Bonded Zone facility in Indonesia offers significant advantages for export-oriented manufacturing companies. Through the mechanism outlined in the Directorate General of Customs and Excise rules, eligible companies are subject to financial benefits through tax exemptions and deferrals, as well as operational benefits by eliminating the need for customs clearance and enabling the direct unloading of goods. These benefits enhance manufacturing companies' competitiveness in the global market and stimulate the Indonesian economy.
Pengaruh Audit Tenure, Auditor Switching, dan Opini Audit terhadap Audit Delay Alba Elma Nabilla; Aulia Fuad Rahman
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

Although it is required for go-public companies to report their audited financial statements, some companies do not fulfill their responsibility in a timely manner. This study aims to examine the effect of audit tenure, auditor switching, and audit opinion on audit delay. The data, including independent auditor reports obtained from the Indonesian Stock Exchange website (www.idx.co.id), are analyzed by panel data regression. The samples consist of 140 manufacturing companies listed on the Indonesia Stock Exchange between 2018 and 2021. The results of this study exhibit that audit tenure and auditor switching have a positive effect on audit delay while audit opinion has a negative effect on audit delay. An additional analysis is conducted using binary logistic regression to test the effect of the pandemic on the deadline for submission of financial reports by the decisions of the directors of the Indonesia Stock Exchange in 2020, and the results indicate that audit tenure and auditor switching have no effect on audit delay, but audit opinion has a negative effect on audit delay.
Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas Dan Intensitas Modal Terhadap Penghindaran Pajak Puspita Dwi Utami; Tuban Drijah Herawati
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

Tax avoidance is a planned and legal practice as it complies with tax regulations, and aims to minimize tax incidence. As such, taxpayers can take advantage of the government policy of a self-assessment system in the tax collection process. This study aims to determine the effect of firm size, leverage, profitability, and capital intensity on tax avoidance. The population includes banking sub-sector companies listed on the Indonesia Stock Exchange (IDX), from which 31 sample companies were selected through a purposive sampling method. The results of multiple regression analysis indicate that profitability and capital intensity have a negative effect on tax avoidance while firm size and leverage have no effect on tax avoidance.
Implementasi Layanan Unggulan Electronic Samsat (E-Samsat) Dalam Pelayanan Pembayaran Pajak Kendaraan Bermotor Di Kota Malang Azizah Dwinda Nofita; Bambang Hariadi
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 study, conducted at the SAMSAT Joint Office of Malang City, aims to analyze the East Java e-SAMSAT for Vehicle Tax (PKB) payment service in Malang City and provides an overview of the advantages and disadvantages of the service system in its implementation. This study employs a qualitative descriptive approach, involving primary data collected from interviews with respondents and field observations, and analyzed through data collection, data reduction, data presentation, and conclusion drawing. The results of the study indicate that the East Java e-SAMSAT service at SAMSAT Joint Office of Malang City has been well implemented as it facilitates taxpayers in paying their annual motor vehicle taxes. The East Java e-SAMSAT service also contributes to providing excellent public services by utilizing the latest information and communication technology. Despite support and obstacles, both the organizing agency and the community continue to cooperate to provide benefits to the larger community.
Implementasi Shariah Value Added Terhadap Laporan Keuangan Entitas Syariah Ergy Restu Primantara; Iwan Triyuwono
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 provide an overview of a comprehensive form of Sharia Value Added Statement in the form of a qualitative report by assigning justification in regard to most Sharia entities still applying accounting standards from PSAK, while PSAK itself still adopting entity theory. In addition, The Value Added Statement is an alternative for financial reporting in order to provide information related to the company’s contribution to stakeholders in a larger scope. The research employs a qualitative method with secondary data through an analytical tool in the form of Integrated Islamic Hyperstructuralism (HIT) which reconstructs and integrates normative values and empirical data. The results of this research include a qualitative form of The Sharia Value Added Statement which is modified from the Income Statement with the metaphor of zakat as a religious purification tool.
Pengaruh Pajak dan Profitabilitas Terhadap Keputusan Transfer Pricing Veronica Gracia Thamarlin; Ayu Fury Puspita
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 study aims to determine the positive effect of tax and profitability on transfer pricing decisions. The samples include 41 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021 according to predetermined criteria, selected through purposive sampling method; and the data are analyzed by multiple linear regression utilizing SPSS software. The results of the study exhibit that tax has a positive effect on transfer pricing decisions as the higher the tax burden, the more companies attempt to decide to commit to transfer pricing. Likewise, profitability has a positive effect on transfer pricing decisions for investors’ likelihood to provide profit-based incentives makes the management use transfer pricing schemes to increase profits. Keywords: Transfer Pricing, Taxes, Profitability

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