Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Advances in Taxation Research Advances: Jurnal Ekonomi & Bisnis
Haryanto Haryanto
Department of Accounting, Universitas Diponegoro, Semarang, Indonesia
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Effect of Audit Committee Characteristics on Tax Aggressiveness: A Study of Manufacturing Companies Listed on the Indonesia Stock Exchange Haryanto Haryanto; Afia Amore Amodia; Agung Juliarto
Advances in Taxation Research Vol. 3 No. 2 (2025): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v3i2.933

Abstract

Purpose: This study aims to examine the effect of audit committee effectiveness on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. Research Method: This research is grounded in agency theory, which explains conflicts of interest between management, as agents, and shareholders, as principals, particularly in corporate tax-related decision-making. This study employs a quantitative research method using secondary data obtained from annual reports and financial statements. The sample is selected using purposive sampling. Data are analyzed using multiple linear regression analysis with relevant control variables. Results and Discussion: The findings of this study provide empirical evidence regarding the role of audit committees in overseeing corporate tax policies and their effectiveness in reducing tax aggressiveness. Implications: This study is expected to offer practical implications for companies to improve corporate governance practices, for investors to make informed investment decisions, and for regulators to formulate policies to mitigate tax aggressiveness in Indonesia. Originality: This study provides a more comprehensive understanding of how Indonesia’s regulatory environment and unique institutional characteristics influence the relationship between audit committees and tax aggressiveness.
Assessing the Impact of the Audit Report on Allegations of Corruption Cases Haryanto Haryanto; Niken Latifatuz Zahra; Agung Juliarto; Wahyu Meiranto
Advances: Jurnal Ekonomi & Bisnis Vol. 3 No. 2 (2025): March - April
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v3i2.934

Abstract

Purpose: This study examines the impact of the external audit results on the alleged corruption case. Research Design and Methodology: The alleged corruption case is measured by the number of cases reported to the High Prosecutor’s Office. The unit of analysis comprises alleged corruption cases in all regencies and municipalities in Central Java Province, with a total of 210 observations collected over six years from 2018 to 2023. Panel data regression is employed as the analytical method. Findings and Discussion: The findings indicate that audit opinions and audit findings have a positive effect on alleged corruption cases. In contrast, follow-up actions on audit recommendations have a significant adverse effect on alleged corruption cases. These results suggest that audit opinions alone cannot serve as the primary indicator of the effectiveness of local government financial governance. Therefore, the findings of this study provide a basis for policymakers to enhance local government performance evaluation systems that not only emphasise favourable audit opinions but also focus on the effectiveness of audit follow-up and on strengthening internal control systems. Implications: This study provides guidance on the effective implementation of audit recommendations, which can serve as a critical governance mechanism to mitigate corruption risks, improve the efficiency of public resource allocation, and reduce the economic costs associated with governance failures.
Co-Authors Afia Amore Amodia Agung Juliarto Niken Latifatuz Zahra Wahyu Meiranto