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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 65 Documents
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Pengaruh Tranfer Pricing dan Manajemen Laba Terhadap Agresivitas Pajak Perusahan Industri Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021 Ayu Fury Puspita; Nur Fitri Ramadhanty
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 determines whether transfer pricing and earning management influence tax aggressiveness. This research uses a sample of food and beverage companies listed on the Indonesia stock exchange from 2019-2021. There are 26 food land beverage companies listed on the Indonesia stock exchange. 11 companies are being sampled in this research. The data in this research is secondary data. The data was obtained from the website www.idx.co.id. The data was processed using the SPSS version 25. The results showed that transfer pricing has a significant effect on tax aggressiveness but in the opposite direction. While earning management doesn't have a significant effect on tax aggressiveness. Transfer pricing and earning management simultaneously have a significant effect on tax aggressiveness.
PENGARUH DIMENSI KEADILAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (Studi Pada Pegawai Negeri Sipil di Badan Keuangan Daerah Kabupaten Tolitoli Tahun 2022) Muhammad Farrij Dg. Silasa; Tuban Drijah Herawati
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 3 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstract: This research aims to empirically test the effect of tax fairness dimensions on the compliance of the civil servants of the Regional Finance Agency of Tolitoli Regency taxpayers of Urban and Rural Land and Building Tax (PBB-P2). The data are collected through a survey utilizing a questionnaire distributed to 107 respondents selected through purposive sampling and analyzed by Multiple Linear Regression utilizing SPSS 25 software. The research results exhibit that the dimensions of general fairness and tax rate structure have a positive impact on taxpayer compliance, while the dimensions of exchange with the government and self-interest do not affect taxpayer compliance.
PENGARUH FINANCIAL DISTRESS TERHADAP PENGHINDARAN PAJAK Annisa Saqiva; Devy Pusposari
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 examines and analyses the effect of profitability, leverage, company size, financial stability, and negative cash flow on tax avoidance of public companies other than those of financial, listed investment products, and infrastructure sectors of 2020. The samples of 62 companies are selected through purposive sampling, and the data of the corporate financial reports collected from the official websites of the Indonesia Stock Exchange are analyzed by multiple regression. The findings of this study exhibited that profitability, financial stability, and negative cash flow affected tax avoidance, whilst leverage and firm size did not affect tax avoidance, implying that companies capable of generating consistent profits and positive cash flow were likely to commit tax avoidance. This study provides empirical evidence of the determinants of financial distress that encourage companies to avoid taxes during the 2020 period.
PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, OPINI AUDIT, AUDIT TENURE, DAN KUALITAS AUDITOR TERHADAP AUDIT REPORT LAG (Studi Kasus Pada Perusahaan Konsumen Non-Primer yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021) Muhammad Razan Adinsa Bhagaskara; Roekhudin
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 uses the panel data regression method to quantitatively analyze the effect of leverage, profitability, company size, audit opinion, tenure, and auditor quality on audit report lag. The samples include 90 cyclical consumer companies listed on the Indonesia Stock Exchange between 2019 and 2021. The findings of this study exhibit that, partially, leverage has an insignificant positive effect on audit report lag; profitability has a significant negative effect on audit report lag; company size has a significant positive effect on audit report lag; audit opinion has a significant negative effect on audit report lag; audit tenure has a significant negative effect on audit report lag; and auditor quality has an insignificant negative effect on audit report lag. Simultaneously, leverage, profitability, company size, audit opinion, audit tenure, and auditor quality affect audit report lag with a contribution of 15,8%.
PENGARUH STRUKTUR MODAL, STRUKTUR KEPEMILIKAN, DAN KEBIJAKAN DIVIDEN TERHADAP PERFORMA SAHAM PERUSAHAAN (Studi Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022) Muhammad Aldi Kurniawan; Arum Prastiwi
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

Abstract: The background for this research is the positive performance of the Indonesian stock market amid global economic issues and the decline in regional stock exchanges. This research was conducted to determine the effect of capital structure, ownership structure, and dividend policy on stock performance in 2020-2022. The population of this study is companies included in the LQ45 index. The sample was taken using the purposive sampling method with the criteria for companies listed in the LQ45 index consecutively in the 2020-2022 period and having complete data according to research needs. The data is secondary from the LQ45 Fact Sheet and the company's annual report. The collected data were analyzed using the multiple linear regression analysis methods. The results show that managerial ownership, institutional ownership, and dividend policy positively affect stock performance. On the other hand, domestic investor ownership and capital structure do not affect stock performance.
KEPATUHAN FORMAL WAJIB PAJAK BADAN PASCA DIBERLAKUKANNYA PERPPU NO. 1 TAHUN 2020 PERSEPSI FISKUS, WAJIB PAJAK DAN AKADEMISI DI JAKARTA SELATAN Mirza Adliawan; Ayu Fury Puspita
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 3 (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 assess the state of formal corporate tax compliance after the enactment of Perppu No. 1/2020, especially in the section on corporate tax incentive schemes. The approach used in this study was conducted using qualitative research methods by examining the perceptions of tax authorities, taxpayers, and academics using the data validity test method of triangulation. Primary and secondary data collection was conducted using interviews and data collection from KPP Pratama Kebayoran 1 Jaksel II. The survey found that early in the pandemic, before the corporate tax incentives were applied, taxpayers perceived taxation as an obligation that businesses and governments must implement, it is shown that there was a tendency not to decrease because they’re aware of the sanctions that will make difficulties for companies in the future. This is also supported by the opinion of corporate taxpayers that the presence or absence of these incentives does not affect a company's formal compliance. Even if the incentives regulated by Perppu No. 1/2020 have no material impact on formal corporate taxpayer compliance, the existence of corporate tax incentives has a very positive impact on corporate cash flow and makes taxpayers feel more convenient in filing taxes during the pandemic.
PENGARUH MOTIVASI INTRINSIK DAN EKSTRINSIK TERHADAP KINERJA KANTOR PELAYANAN PAJAK Kamila Ali; Gugus Irianto
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

Organizational performance reflects an organization's employee performance. As such, South Malang Small Tax Office achieved the progressive revenue target for the last three consecutive years from 2020 to 2022. This research aims to quantitatively analyze the effect of intrinsic and extrinsic motivations on employee performance, involving data collected from questionnaires distributed to 83 employees. This study exhibits that both intrinsic and extrinsic motivations positively affect employee performance, which can be used as a reference to make strategies and decisions to improve performance and as a tool to evaluate employees through motivation.
The TAX AVOIDANCE PRACTICE: POLITICAL CONNECTION, FIRM CHARACTERISTICS AND AUDIT QUALITY TEST AT HEALTHCARE INDUSTRY IN INDONESIA Nabila Ika Putri; Mohammad Khoiru Rusydi
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 3 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study examines the influence of Political Connections, Firm Characteristics, and Audit Quality on Tax Avoidance practices in the Healthcare Industry in Indonesia. Using the data from the Indonesia Stock Exchange’s website (IDX), the data collected for research amounted to 45 data in each variable during the 2019-2021 period. The data processing of the research was carried out with Microsoft Excel 2016 and PASW Statistic 18 Software to accelerate the result that could explain the variable in this research using the econometric analysis method. The result of this research shows that there are connections between tax avoidance with political connections, firm characteristics, and audit quality. Increasing audit quality will significantly reduce the tax avoidance ratio in health sector firms during 2019-2021 while other variables don’t have a significant connection with tax avoidance practice.
PENGARUH LEVERAGE, PROFITABILITAS, LIKUIDITAS, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK Endru Arkana; Grace Widijoko
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

Abstract: tax is one of the major sources of a country’s revenue, while companies will always find ways to keep tax payments as low as possible, one of which is through tax avoidance, to maximize company profits. This study aims to examine the effect of leverage, profitability, liquidity, and capital intensity on tax avoidance by using the proxy of Book Tax Difference (BTD). The population includes all property and real estate companies listed on the IDX between 2018 and 2020, from which 63 samples of the companies’ financial statements are selected through the purposive sampling method, and processed by the 25th edition of Statistical Product and Service Solution (SPSS). The results of this study indicate that profitability has a positive effect on tax avoidance, implying that the higher the profitability, the more aggressively the companies commit tax avoidance. Whilst, leverage, liquidity, and capital intensity have no effect on tax avoidance.
Pengaruh Independensi, Akuntabilitas, Profesionalisme, Dan Kecerdasan Spiritual Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik di Bali Ida Bagus Surya Dharma; Mirna Amirya
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

Auditors in carrying out their duties, they required to produce good audit quality. Good audit quality can be produced if an auditor is able to show the factors that influence it. This study aims to examine the effect of auditor independence, auditor accountability, auditor professionalism, and auditor spiritual intelligence on audit quality. The population used in this study were external auditors who worked at public accounting firms in the Bali area, totaling 55 respondents. The data were taken by distributing questionnaires and this study used SPSS apps version 28 to analyze the data. The test results show that auditor independence, auditor accountability, auditor professionalism, and auditor spiritual intelligence affect audit quality.

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