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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) JURNAL MUTIARA AKUNTANSI JURNAL MUTIARA MANAJEMEN Community Engagement and Emergence Journal (CEEJ) Accounting Profession Journal (APAJI) Jurnal ABDIMAS MUTIARA Journal of International Islamic Law, Human Right and Public Policy JURNAL TEKNOLOGI, KESEHATAN DAN ILMU SOSIAL METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Heri Enjang Syahputra
Universitas Sari Mutiara Indonesia
Religion Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Tax Uncertainty as a Mediator in Audit Advice Dynamics Porkas Sojuangon Lubis; Alistraja Dison Silalahi; Vince Ariany; Yenni Ramadhani Harahap; Heri Enjang Syahputra
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 3 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i3.41574

Abstract

Purpose: This study investigates the effect of joint provision of audit and tax services on aggressive tax advice, with tax uncertainty assessment as a mediating variable. This research emphasizes individual professional judgment within integrated service structures a perspective that remains underexplored in current literature. Methodology/approach:A quantitative associative approach was employed, with data collected through questionnaires from 100 auditors and tax professionals working in Public Accounting Firms (KAP) in Medan. Data analysis was conducted using Structural Equation Modeling with the Partial Least Squares (SEM-PLS) approach. Findings:The results indicate that joint provision of audit and tax services significantly influences both tax uncertainty assessment and aggressive tax advice. Moreover, tax uncertainty assessment significantly affects aggressive tax advice and mediates the relationship between joint service provision and aggressive tax recommendations. Practical implications:These findings have practical implications for public accounting firm management to ensure effective cross-functional collaboration while maintaining professional standards and tax advice quality. Originality/value: This study extends the literature by introducing a behavioral perspective on tax professionals’ decision-making in joint audit–tax environments. By integrating ingroup–outgroup theory and tax uncertainty frameworks, it provides novel evidence from the Indonesian context, addressing a gap in existing research that has largely overlooked the psychological and organizational mechanisms shaping aggressive tax advice
ANALISIS FAKTOR YANG MEMPENGARUHI MANAJEMEN PAJAK DENGAN INDIKATOR TARIF PAJAK EFEKTIF PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Heri Enjang Syahputra; Owen De Pinto Simanjuntak; Fiki Hardiansyah Hulu
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 5 No 2 (2022): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol5No2.pp123-135

Abstract

Tujuan penelitian ini untuk menganalisis faktor yang mempengaruhi manajemen pajak dengan indikator tarif pajak efektif. Variabel independen dalam penelitian adalah ukuran perusahaan, tingkat hutang, profitabilitas dan intensitas aset tetap. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2015 - 2019. dengan teknik pengambilan sampel yaitu purposive sampling dan diperoleh sebanyak 19 perusahaan. program olah data menggunakan program SPSS (Statistical Product and Service Solution) versi 25. Metode analisis data yang digunakan dalam penelitian ini adalah uji regresi linear berganda, uji parsial (uji-t), uji simultan (uji-f) dan uji koefisien korelasi R dan koefisien determinasi R2. Hasil penelitian menunjukkan bahwa variabel ukuran perusahaan tidak berpengaruh terhadap manajemen pajak, variabel tingkat hutang tidak berpengaruh terhadap manajemen pajak, profitabilitas berpengaruh positif terhadap manajemen pajak, intensitas aset tetap berpengaruh positif terhadap manajemen pajak dan hasil uji F simultan menunjukkan, ukuran perusahaan, tingkat hutang, profitabilitas, dan intensitas aset tetap, secara bersama-sama berpengaruh positif dan signifikan terhadap manajemen pajak dengan indikator tarif pajak efektif pada perusahaan manufaktur yang terdaftar di BEI tahun 2015-2019.
Co-Authors Alistraja Dison Silalahi Anastasia Saragih Andre Agasi Subandi Sitompul Anggi Pratiwi Sitorus Antonny, Elfrida Budianto Budianto Ceria, Putri Indah De Pinto Simanjuntak, Owen De Pinto Simanjutak, Owen Desyana Desyana Dewi Murni Emily, Emily Fiki Hardiansyah Hulu Gaho, Feberman Galingging, Elizabeth Septiani G. Br Ginting, Rika Mei Hayani Gulo, Videla Evan Elsia Halawa, Marliyoni Helisa Putria Sosanto Hottua Samosir Idahwati Idahwati, Idahwati Iman Sejati Zendrato Irwadi, Irwadi Iskandar Muda Khairiah Sembiring, Jihan Laia, Intan Juita Laia, Martinus Lembeng, Rayandri Manihoni, Dameria Cyndi Marpaung, Rolando Ndruru, Fangandro Dodo Owen De Pinto Simajuntak Owen De Pinto Simanjuntak Parlindungan Purba Pinto.S, Owen De Porkas Sojuangon Lubis Purba, Roberto Roy Purba, Rolita Purba, Rolita C. Purba, Rolita Cristina Purba, Rosana Purba, Rosanna Renika Hasibuan Renika Hasibuan Rolando Marpaung Rosana Purba Rosanna Purba Sambas Ade Kesuma Samosir, Hottua Sari, Shinta Nofita Sitompul, Andre Agasi Subandi Steven Steven Vince Ariany Wenti Trisna Yanti Zega Yenni Ramadhani Harahap Yufinta Rodearni Sitindaon Zega, Susilawati