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Oki Wahyu Setiawan
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tiara@ub.ac.id
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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. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press" : 13 Documents clear
Analisis Pemahaman Dan Pelaksanaan Kewajiban Perpajakan Umkm Devy Pusposari; Mohammad Bahrun Nasihin
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aims to qualitatively analyze the implementation of MSME tax obligations of CV XYZ. The data are collected from interviews and documentation. The results of this research exhibited that CV XYZ has conducted tax calculations and reporting according to Government Regulation No. 23 of 2018 but has not implemented other tax obligations such as PPh (Income Tax) Article 21, Article 22, Article 23, and SPT 1771 Reporting. The impact of not implementing other tax obligations can result in CV XYZ being subject to fines.
Pengaruh Corporate Social Responsibility Dan Corporate Financial Performance Terhadap Nilai Perusahaan Dengan Reputasi Perusahaan Sebagai Variabel Intervening Tsarsia Adriana Auliaulhaq; Hendi Subandi
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study quantitatively determines the effect of corporate social responsibility and corporate financial performance on company value with company reputation as the intervening variable. The secondary data utilized in this study include samples of 16 mining companies listed on the IDX from 2017 to 2021, selected through a purposive sampling method and examined by Path Analysis utilizing SPSS software. The results of the study indicate that corporate social responsibility (CSR), company financial performance (CFP), and company reputation have a positive and significant effect on company value. CSR has no effect on company reputation, while CFP has a positive and significant effect on company reputation. The relationship between CSR and CFP toward company value cannot be mediated by the company's reputation. This study shows investors and companies how important it is to disclose corporate social responsibility and maintain corporate financial performance as they affect company value.
Pengaruh Penerapan Sistem Perpajakan (E-Filing), Pengetahuan Dalam Penggunaan Internet, Pengetahuan Perpajakan, Kesadaran Wajib Pajak, Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak (Studi Pada Wajib Pajak Orang Pribadi Kpp Pratama Ponorogo) Tiara Mudyanasari; Endang Mardiati
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The self assessment system is achieved by voluntary taxpayer compliance; as such, KPP Pratama Ponorogo reached its tax revenue target in 2021 although not all taxpayers comply with their tax obligations. This study aims to quantitatively examine and analyze the effect of the e-filing implementation, internet knowledge, taxation knowledge, taxpayer awareness, and tax officer services on individual taxpayer compliance at KPP Pratama Ponorogo. The data are collected through survey utilizing questionnaires from the samples of 100 respondents, and analyzed by multiple linear regression utilizing SPSS version 25. The results exhibit that the e-filing implementation, internet knowledge, taxation knowledge, and tax officer services positively affect the individual taxpayer compliance. However, taxpayer awareness does not affect the individual taxpayers compliance.
Pengaruh Persepsi Korupsi Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Terdaftar Di Kantor Pelayanan Pajak Pratama Kebon Jeruk Satu Axel Rizki Augusto Siregar; Mohammad Khoiru Rusydi
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to examine and analyze the effect of perceptions of corruption and tax sanctions on individual taxpayer compliance at KPP Pratama Kebon Jeruk Satu. Attribution theory states that an individual who observes a person's behavior, the individual tries to determine whether it is caused by internal factors or external factors. Tax compliance in this study is defined as the willingness of taxpayers to fulfill all of their tax obligations. Data were obtained from individual taxpayers registered at KPP Pratama Kebon Jeruk One using the accidental sampling method. This study uses a questionnaire survey method that is distributed online to individual taxpayers who are registered at KPP Pratama Kebon Jeruk Satu. The data that can be processed in this study are 150 questionnaires. Testing the data in this study using multiple regression analysis. The results showed that perceptions of corruption had a negative effect on WPOP compliance registered at KPP Pratama Kebon Jeruk Satu. Tax sanctions have a positive effect on WPOP compliance registered at KPP Pratama Kebon Jeruk Satu.
Pengaruh Profitabilitas Dan Corporate Social Responsibility Disclosure Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Sektor Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020) Aista Wahyu Riana; Lilik Purwanti
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to examine the effect of profitability with ROA, ROE, and Corporate Social Responsibility Disclosure on tax aggressiveness. The data used is secondary data obtained from the official website of the Indonesia Stock Exchange and the official website of each company. The population of this study is the primary consumer goods sector companies listed on the Indonesia Stock Exchange in 2017-2020. The sample used as many as 30 companies for 4 periods selected by purposive sampling method. The results of this study indicate that the ROA and ROE variables are not empirically proven to affect the level of tax aggressiveness so the level of ROA and ROE in a company is not able to control management in minimizing tax aggressiveness actions. Tax aggressiveness can be reduced by increasing Corporate Social Responsibility Disclosure.
Pengaruh Pengungkapan Corporate Social Responsibility, Leverage Terhadap Nilai Perusahaan Dimoderasi Dengan Profitabilitas shafa nada ariqa; Iwan Triyuwono
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 1 (2024): 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 empirically the effect of disclosure of corporate social responsibility, and leverage on firm value, which is moderated by profitability. State-owned companies listed on the Indonesia Stock Exchange (BEI) from 2017 to 2021 are the population for this study. The sample taken using the census method consisted of 100 items from 20 companies over 5 years. Moderated regression analysis (MRA) was used as a data analysis method. This research found that higher CSR disclosure will increase company value. Meanwhile, the higher the leverage, the lower the company value. However, profitability as a moderator has not been able to strengthen or weaken the effect of CSR disclosure, and leverage on firm value.
Analisis Penerapan Pajak Pertambahan Nilai Sesuai Pmk 64/Pmk No.03/2022 Atas Jasa Giling Tebu Pada Pabrik Gula Mpg Atina Parartha Salsabilla; Devy Pusposari
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstract: The regulation improvement through 64/PMK No.03/2022 affects the agricultural industry, one of which is the sugar industry. Agriculture as a strategic role in economic development leads to a great opportunity to increase government tax revenue. This study aims to determine the implementation of Value Added Tax by 64/PMK No.03/2022 for sugarcane milling services of MPG Sugar Factory. This study employs a qualitative method with an interpretive paradigm to understand phenomenology based on the description of the participants' experiences, involving data collected from in-depth interviews with respondents in charge of the implementation of VAT on milling services. The results of the study exhibit that MPG Sugar Factory does not pay VAT for milling services directly as this affair is the authority of PT. Perkebunan Nusantara X as the office of the directors. There is no evidence of VAT payments and withholds by MPG Sugar Factory for the delivery of sugarcane by farmers. MPG Sugar Factory is potentially subject to legal consequences. On the other hand, MPG Sugar Factory has actively implemented other tax policies such as PPh 22, PPh 23, and PPh 4 ayat 2.  
Pengaruh Profitabilitas dan Leverage Terhadap Penghindaran Pajak dengan Karakter Eksekutif sebagai Variabel Pemoderasi Richardo Jaya Perwira; Sari Atmini
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

On the one hand, taxes serve as countries’ income sources; on the other, they reduce company profits. As such, companies are likely to favor tax avoidance. This study aims to examine the effect of profitability and leverage on the tax avoidance of manufacturing companies listed on the Indonesia Stock Exchange between 2018 and 2021. This study employs quantitative approach, involving 51 samples selected through purposive sampling and analyzed by descriptive statistical test, classical assumption test, and multiple linear regression analysis. The results exhibit that profitability and leverage have positive effect ontax avoidance; executive character weakens the effect of profitability on tax avoidance; yet does not moderate the effect of leverage on tax avoidance.
Analisis Kapabilitas Satuan Pengawasan Intern Korporasi Dengan Menggunakan Internal Audit Capability Model Tiara Rizky Amalia; Noval Adib
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aims to identify the Corporate Internal Audit Unit capability of PT X using the Internal Audit Capability Model (IA-CM) and identify the challenges in enhancing the capabilities. This research employs a qualitative method with a case study approach, involving primary and secondary data obtained from interviews, documentation, and observation. The research findings reveal the Internal Audit Unit capabilities of PT X at level 3 with notes (Level 3 DC). The challenges in the process of improving the capability of the Internal Audit Unit of PT X refer to human resources management and the absence of available policies and guidelines for activity implementation.
Analisis Kinerja Pengelola Keuangan Pemerintah Daerah Kota Malang Tahun Anggaran 2016-2020 Ferian Lazuardy Iman Ferian; Komarudin Achmad
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Local government is an institution that is tasked with regulating the economy of a region, one of which is in managing regional finances. Regional finances are determined in the form of the Regional Revenue and Expenditure Budget (APBD). This study aims to determine how the performance of local government financial management of Malang City for the 2016-2020 fiscal year, especially the financial capacity of Malang City Government in supporting regional autonomy. This research is a case study research with data collection using documentation techniques and literature study, and the data used is quantitative data in the form of the 2016-2020 Malang City Budget Realization Report which is obtained through the website https://bpkad.malangkota.go.id. Furthermore, this data is analyzed using financial ratios, namely the ratio of independence, effectiveness ratio, efficiency ratio, activity / compatibility ratio, and growth ratio.From the research, the writer got the information that based on the calculation of independence ratio, effectiveness, efficiency ratio, activity / harmony ratio, and growth ratio, it can be concluded that the financial capacity of Malang City is sufficient to support its regional autonomy. This can be seen from the autonomy ratio of the Malang City Regional Government, where at this level of independence it has a percentage that is in the sufficient category, this shows that the Regional Government of Malang City has slowly been able to reduce the role of the central government in providing funds to the Regional Government of Malang City.

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