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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 65 Documents
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PENGARUH FAKTOR INDIVIDUAL, SITUASIONAL DAN ORGANISASIONAL TERHADAP NIAT INDIVIDU MELAKUKAN WHISTLEBLOWING (WHISTLEBLOWING INTENTION) Yessica Silva Yulianti; Hendi Subandi
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

Whereas whistleblowing to detect and expose different frauds in organizations has been recognized by many countries, only few individuals are willing to become a whistleblower when they find a fraud in their organization. This research seeks to identify and analyze as well as provide empirical evidence of the effect of individual, situational and organizational factors on individual whisteleblowing intentions. This research involeves several dimensions to measure the main variables: attitudes, subjective norms, and behavioral control measure individual factors; personal cost, fraudster status, and fraud seriousness measure situational factors; and perceived organizational support and corporate ethical values measure organizational factors. The population includes law enforcement institutions of police department, district prosecutor office, and district court of Batu City, from which the samples of 245 members of law enforcement institutions are selected through convenience sampling. This research employs a survey method with SEM-PLS analysis techniques utilizing SmartPLS version 3.0 software to test the data. The results of this study indicate that individual factors and organizational factors affect the whistleblowing intention of members of law enforcement institutions. However, this study fails to provide evidence that situational factors influence whistleblowing intentions in law enforcement institutions.
PENGARUH FINANCIAL DISTRESS DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE DENGAN FIRM SIZE SEBAGAI PEMODERASI Naza Adenisa Firdausi Alifia Putri Wardani; Hendi Subandi
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 determine the effect of financial distress and transfer pricing on tax avoidance with firm size as a moderating variable. The population of this study includes basic and chemical industry companies listed on the Indonesia Stock Exchange between 2019 and 2021, from which the samples of 16 companies are selected through a purposive sampling technique, and analyzed by panel data with a common effect model approach utilizing EViews 12. The results of this study exhibit that financial distress has no effect on tax avoidance, transfer pricing has a significant effect on tax avoidance practices, firm size is unable to moderate the relationship between financial distress and tax avoidance, and firm size cannot reinforce the relationship between transfer pricing and tax avoidance.
The Effect of Tax Tax Incentives, Digtal Tax Systems, and Business Digitization on Increasing MSME Tax Compliance in The New Normal Era Karen Natalia Wijanarko; Erwin Saraswati
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 examine and analyze the effect of tax incentives, digital tax systems, and business digitization on increasing MSME tax compliance in the new normal era. The population in this study involves all Micro, Small and Medium Enterprises (MSMEs) in Banyuwangi Regency, from which 99 samples are selected through purposive sampling method. This study employs quantitative approach where the data are collected through a survey utilizing online questionnaire, and analyzed by multiple regression. The analysis results exhibit that the digital tax systems and business digitization increase MSME tax compliance while this is not the case for tax incentives due to the lack of socialization, tax incentive knowledge, and MSME income fluctuations.
PENGARUH INSENTIF PAJAK, SANKSI PAJAK, DAN TINGKAT PENDAPATAN TERHADAP KEPATUHAN WAJIB PAJAK SELAMA MASA PANDEMI COVID-19 (Studi pada Wajib Pajak Orang Pribadi UMKM Industri Makanan dan Minuman di Kota Malang) Teddy Avrilliandy; Devy Pusposari
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 analyze and examine the effect of tax incentives, tax penalties, and income levels on tax compliance. The form of this research is quantitative research. The population in this study are private own MSMEs Food and Beverage Industry taxpayers in Malang. The convenience sampling technique was used with a total of 100 respondents which was the result of the calculation of the Slovin method. Data collection techniques were used using a questionnaire that was distributed online with the Google form platform via Whatsapp social media. Data testing used multiple linear regression analysis using SPSS.25.0. The results showed that tax incentives, tax penalties, and income levels have a positive effect on tax compliance. In addition, the tax incentive is the most influential variable on tax compliance.
MEKANISME DAN PENERAPAN TAX PLANNING PPH 21 ATAS GAJI PEGAWAI ASN DAN NON-ASN UNIVERSITAS XYZ Wida Apriani Nurrizky; Alvin Franata; Muhammad Rafael Shauqi Aulia; Lamtiur R. J. Lumban Gaol; Rhegina Rahel; Ni Putu Eka Widiastuti
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

Tax planning for PPh 21 deductions on employee salaries is one of the efforts that can be made by a company to achieve tax burden efficiency. This research was conducted to find out how the PPh 21 mechanism on employee salaries at XYZ University and the tax planning that is applied is the selection of the PPh 21 deduction method to achieve tax efficiency. This type of research is qualitative with data acquisition techniques are interviews with the finance department of XYZ University. The data used are primary data, are data resulting from interviews and secondary data derived from books, journals, and other scientific sources to support the explanation of primary data. Based on research conducted, XYZ University deducts PPh 21 with a self-assessment system, where employees calculate, pay and report their tax payable through an application from the Ministry of Finance. For ASN the application used is Salary GPP, while for non-ASN PPNPN. Meanwhile, XYZ University uses two PPh 21 deduction methods, namely the gross-up method for ASN and the gross method for non-ASN. The gross-up method creates tax efficiency for employees and agencies with PPh 21 dependents by agencies with benefits from the government because XYZ University is a State University. Whereas the gross method creates efficiency for agencies because it doesn’t need to bear the burden of PPh 21 and doesn’t have significant impact on employee satisfaction because the majority of PKP Non-ASN are under the PTKP so that not subject to tax.
Pengaruh Perputaran Modal Kerja, Profitabilitas, dan Kebijakan Deviden Terhadap Nilai Perusahaan Feby Shafa Salsabila; Aulia Fuad Rahman
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 research aims to determiningthe effect of working capital turnover, profitability, and dividen policy on firm value. The independent variables that used in this research are working capital turnover which measured by working capital turnover ratio (WCT), profitability which measured by Return On Asset (ROA), and dividend policy which measured by dividend payout ratio (DPR). The dependent variable used in this research is firm value which measured by tobin’s q ratio.   The population used in this research is basic and chemical industry sector om manufactur company listed on BEI with the observation period of 2016-2020. Based on purposive sampling that fixed before, there are 106 companies that can be able to be the sample. The analytical method used in this research is hypothesis method called multiple regression analysis with SPSS as tool analysis.   The result of this research are : 1) working capital turnover has no significant effect on firm value, 2) Profitability has a significant positive effect on firm value, 3) dividen policy has a significant positive effect on firm value
THE EFFECT OF INTERNAL CONTROL AND EARNINGS MANAGEMENT ON TAX ACCOUNTING AGGRESSIVENESS Erdini Nugrahini; Bambang Hariadi
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

Tax aggressiveness is one of the measures taken by companies by which they aggressively reduce their tax payable by exploiting gray areas in tax regulations. This research attempts to identify the effects of internal control and earnings management on tax aggressiveness using multiple regression analyses performed in SPSS version 24. The research population is food-and-beverage manufacturing companies. The use of the purposive sampling technique and the research period of 2019-2021 resulted in 27 sample companies and 81 observation data. This study finds that internal control and earnings management do not significantly influence tax aggressiveness. The cause of this insignificance might be inefficient internal controls and manager-overriding practices. This study suggests future researchers examine other factors that have stronger effects on tax aggressiveness. Investors can use the findings of this research to help them determine companies that are suitable for their criteria to invest. The government is advised to be more cautious with tax-aggressive actions that are more difficult to detect that might be done by companies.
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 Koneksi Politik dan Insentif Eksekutif Terhadap Praktik Penghindaran Pajak Maria Inggried Soinia Lase; Bambang Subroto
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 research was conducted with the aim of examining the effect of political connections and executive incentives on tax avoidance. The method used in this study is a descriptive-quantitative method with multiple linear regression tests for the analysis. The population of this study are all companies listed on the Indonesia Stock Exchange in 2020 with a sample consisting of 300 companies. This research finds that political connections lead to an increase in tax avoidance practices, while executive incentives do not. These findings indicate that political connections make companies easier access to legislators, thereby enabling companies to get information about state policies in advance and the company's risk of being audited by the tax authorities is lower. This research supports the rent-seeking theory so that this research can be used by the government, especially the tax authorities, as an evaluation material to periodically formulate regulations related to tax revenues and start paying special attention to the tax obligations of companies that have connections with the government. Furthermore, the results of this study suggest future researchers develop research by considering, developing, and examining other factors that may influence tax evasion by companies outside the variables in this study and extend the research period.
Pengaruh Penghindaran Pajak, Struktur Kepemilikan, dan Jenis Industri pada Pengungkapan ESG(STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2021) Muhammad Ezra Wibisono; Arum Prastiwi
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 study aims to obtain the empirical evidence and investigate the effect of tax avoidance, ownership structure, and industry types on the environmental, social, and governance (ESG) disclosures of companies listed on the Indonesia Stock Exchange between 2016 and 2021. This study employs quantitative approach involving secondary data of the companies’ annual report published on the official website of the Indonesia Stock Exchange collected through documentation. The samples selected through purposive sampling method include 186 observational data analyzed by multiple linear regression. The results of this study prove that tax avoidance allows companies to make better ESG disclosures to generate positive feedback from stakeholders. Industry type supports the hypothesis as high profile companies conduct more social responsibility than those in low profile categories, making ESG disclosures by high profile companies better than those of low profile categories. However, the ownership structure—represented by institutional ownership and foreign ownership—does not prove to increase ESG disclosure as the observed samples have a high proportion of institutional ownership that results in agency conflicts, and a low proportion of foreign ownership that is unable to encourage company management to conduct social activities.

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