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Daryatno, Andreas Bambang
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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FAKTOR-FAKTOR YANG MEMENGARUHI OPINI AUDIT MODIFIKASIAN GOING CONCERN Tjong, Louvin Lesmana; Daryatno, Andreas Bambang
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 2 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i2.3688

Abstract

Abstract” The COVID-19 pandemic (2020-2022) had a significant impact on the hotel, restaurant, and tourism sectors, affecting the survival of many businesses. During this period, government-imposed restrictions on social movement led to the closure or bankruptcy of several companies. This research aims to provide empirical evidence regarding the influence of auditor quality, company growth, and company size on going concern modified audit opinions. The study focuses on companies within the hotel, restaurant, and tourism subsectors listed on the IDX between 2020 and 2022. Using purposive sampling, 72 data points were selected for analysis. Logistic regression analysis, performed with SPSS version 25, revealed that auditor quality, company growth, and company size had no significant effect on going concern modified audit opinions. This finding suggests that both Big Four and non-Big Four audit firms play an important, similar role in assessing and reporting on going concern issues. Auditors present an accurate view of a company's status, without being influenced by pandemic conditions. A decline in sales during the pandemic does not necessarily indicate financial distress, as management can still effectively manage assets to ensure business survival. This research serves as a reference for managers to make informed decisions during difficult times and helps investors and stakeholders carefully assess risks when considering investments or providing loans. Keywords: Auditor Quality; Company Growth; Company Size; Going Concern Modified Audit Opinions
FACTORS THAT INFLUENCE AUDIT LAG IN NON-CYCLICAL CONSUMER SECTOR COMPANIES Tandi, Jordy; Daryatno, Andreas Bambang
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2193-2206

Abstract

The purpose of this study was to examine the effects of comprehensive income, total assets, and KAP size on audit lag. Audit lag is the time span for completing the audit of annual financial statements, namely from the closing date of the company's books to the date stated in the independent auditor's report, the sample selection method for this study is purposive sampling, which is a sampling method based on certain criteria set by the researcher. The research method used in this research is multiple analysis regression. The samples used in this study were 30 companies engaged in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange for the 2020-2022 period, the data used was secondary data. The results of this study are as follows: total assets, KAP size, and comprehensive income have an effect on audit lag.
FACTORS AFFECTING PROFIT MANAGEMENT IN THE HEALTHCARE SECTOR LISTED ON THE INDONESIAN STOCK EXCHANGE Ilham, Gery; Daryatno, Andreas Bambang
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2704-2719

Abstract

This study aims to examine the effect of Audit Opinion, Size of Public Accounting Firm (KAP), Profitability and Leverage on Earnings Management of a company. This research was conducted using secondary data. The population in this study were healthcare companies listed on the Indonesia Stock Exchange in 2020 - 2022. The research method used in this research is multiple regression analysis with sampling using purposive sampling method. The selected samples from 3 periods were 63 samples, which will then be used as research material. The results of this study indicate that the profitability variable has a significant positive effect on the earnings management of a company, while the audit opinion variable, the size of the public accounting firm (KAP) and leverage have no significant effect on the earnings management of a company. The Adjusted R Square value is 0.110, this means that 11.00% of the dependent variable can be explained by the independent variable, while the remaining 89.00% is explained by other variables outside the model.
THE EFFECT OF PROFITABILITY, ASSET GROWTH AND OPERATING LEVERAGE ON CAPITAL STRUCTURE WITH COMPANY SIZE AS A MODERATING VARIABLE Santioso, Linda; Daryatno, Andreas Bambang
International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i1.2979-2996

Abstract

Capital structure plays an important role in maintaining the survival of the Company. The better the capital structure owned by the Company, the better the Company will be in financing the Company's operations, even more able to survive in the event of an economic shock. The purpose of this research is to obtain empirical evidence of the effect of Profitability, Asset Growth, and Operating Leverage on Capital Structure with Company Size as a moderating variable. This study uses purposive sampling as its sampling technique and uses primary consumer sector companies as research samples. The data used in this study comes from the Financial Statements of companies listed on the Indonesia Stock Exchange. Data processing in this study used the Smart PLS program. The results showed that the independent variables of Profitability, Asset Growth, Operating Leverage had no significant positive effect on the Company's Capital Structure. But when the profitability variable is moderated by company size, it produces a significant influence on the capital structure, while for the Asset Growth variable moderated by company size, although it has increased, it still does not significantly affect the Company's Capital Structure. From the result above, it can be concluded that the use of profitability is the key of all independent variables in influencing the capital structure. Companies that use internal funds will be better at financing the Company's operations, increasing assets, assessing the size of the company, namely utilizing the Company's retained earnings to increase the growth and survival of the Company.
IMPLEMENTASI INVENTORY MANAGEMENT SYSTEM SEBAGAI KEWAJIBAN BAGI PERUSAHAAN KAWASAN BERIKAT Daryatno, Andreas Bambang; Suryapon, Michelle Agustine; Desinda, Yohana Louji
Jurnal Serina Abdimas Vol 2 No 1 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i1.29244

Abstract

For companies that receive bonded zone facilities, tax obligations when importing goods and local purchases will be suspended or not collected as long as the products they produce are exported. The tax obligations that receive exemption or deferral relate to imported goods purchased from Import Duty, Sales Tax on Luxury Goods, Value Added Tax, Income Tax Article 22, while local purchases are in the form of Value Added Tax. With the above facilities, the government, through the Director General of Customs and Excise, carries out very strict supervision of materials and capital goods that receive tax exemption facilities, either directly by placing Customs officers in each company that obtains bonded zone (Hangar) facilities and indirect supervision. via a network or internet connected to CCTV in several locations within the company so that the Central Customs, BC Tanjung Priok, BC Soekarno Hatta and BC Halim offices can see, monitor and supervise all day long (24 hours) the company's activities. To facilitate remote monitoring, customs requires all companies to implement a cloud-based Inventory Management System (IMS). By implementing IMS, customs authorities wherever they are can access the company's Information Technology Inventory either via PC, Laptop, Tab or even mobile phone. If a company does not implement IMS, it is possible that the bonded zone facility will be revoked by customs authorities. Partner problems: the threat of revocation of permits for the following area facilities, even though the company has implemented inventory control with accurate software but is not yet cloud based and the traceability of material goods and capital goods is felt by customs authorities to be inadequate. The solution to overcome partner problems, so that the Company's activities can run well and remain in the green lane of Customs and Excise is to implement a cloud-based Inventory Management System (IMS). The resulting output is that the Company can meet the demands of Customs and Excise, both in terms of access and traceability of all goods that receive facilities. The system can also be accessed by the BOD and Company internally wherever they are. The method used is through assistance with system implementation so that it runs quickly, precisely and efficiently.
KEWAJIBAN PERPAJAKAN PADA PERUSAHAAN ECOMMERCE DALAM UPAYA MENINGKATKAN TAX COMPLIANCE Daryatno, Andreas Bambang; Prasetio, Joshua; Cahyadi, Said Ashadi
Jurnal Serina Abdimas Vol 2 No 3 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i3.31983

Abstract

E-commerce transactions throughout October 2023 reached IDR 42.2 trillion or grew by 10.69 percent when compared to September 2023. With the growth in the value of e-commerce over time, state revenues from the tax side should increase. Partner problems: PT TGI was only founded in 2023. The company sells bag and suitcase products online using its own website (Plugo). As time goes by, the Company's transactions grow significantly, this can be seen from the growth and increase in sales and starting to make sales via Tokopedia, Shopee, Lazada and Blibli. This makes company leaders worry about what tax obligations must be fulfilled so that the company does not get into trouble from the tax authorities. The solution to overcome partner problems, so that the Company's activities can run well in fulfilling tax obligations, is that the Company's leadership submitted an application through Tarumanagara University's Community Service Program (PKM). The resulting output is that the company can fulfill its tax obligations for e-commerce companies. The method used is through training, counseling and review of the taxation that has been implemented by the Company. The results of this PKM will be presented at a seminar at Serina or Senapenmas held by Tarumanaga University and registered in intellectual property rights (HKI) ABSTRAK Transaksi e-commerce sepanjang Oktober 2023 mencapai Rp42,2 triliun atau tumbuh sebesar 10,69 persen bila dibandingkan dengan September 2023. Dengan bertumbuhnya nilai e-commerce dari waktu ke waktu, sudah seharusnya penerimaan negara dari sisi pajak akan meningkat. Permasalahan mitra: PT TGI baru berdiri tahun 2023. Perusahaan menjual produk tas dan koper secara online menggunakan web sendiri (Plugo). Dengan berjalannya waktu maka transaksi-transaksi Perusahaan bertumbuh secara signifikan, hal ini dapat dilihat dari bertumbuh dan meningkatnya penjualan dan mulai melakukan penjualan via Tokopedia, shopee, Lazada dan Blibli. Hal tersebut membuat pimpinan Perusahaan kuatir akan kewajiban perpajakan apa saja yang harus dipenuhi supaya Perusahaan tidak mendapatkan masalah dari pihak otoritas pajak. Solusi mengatasi permasalahan mitra, supaya aktivitas Perusahaan dapat berjalan dengan baik dalam pemenuhan kewajiban perpajakan maka pimpinan Perusahaan mengajukan permohonan melalui program pengabdian kepada Masyarakat (PKM) Universitas Tarumanagara. Luaran yang dihasilkan yaitu Perusahaan dapat memenuhi kewajiban Perpajakan Pada perusahaan ecommerce. Metode yang dipakai melalui pelatihan, penyuluhan dan review terhadap perpajakan yang sudah diterapkan Perusahaan. Hasil dari PKM ini akan diseminarkan di Serina atau Senapenmas yang di adakan oleh Universitas Tarumanagara dan didaftarkan dalam Hak kekayaan intelektual (HKI).
PEMBUKUAN MENGGUNAKAN SAK ETAP DALAM MENGHITUNG PAJAK PENGHASILAN TERUTANG SESUAI PP NO. 55 TAHUN 2022 Daryatno, Andreas Bambang; Aldian Salim; Gunawan, Ryan Mathew
Jurnal Serina Abdimas Vol 2 No 4 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i4.33563

Abstract

Micro, small and medium entrepreneurs (MSMEs) in preparing more effective financial reports can use simplified standards, namely the Financial Accounting Standards for Non-Public Accountable Entities (SAK ETAP).SAK ETAP also aims to encourage creditors to help MSME entrepreneurs with financial matters. In accordance with PP Number 55 of 2022, financial reports will also be used by MSMEs to calculate, calculate, declare and report their tax obligations, because tax benefits for MSMEs will end in 2024. This non-profit initiative aims to create a simple financial reporting format for MSMEs based on SAK ETAP. This community service was carried out at PT TGI, an MSME in the city of Jakarta which sells suitcases, briefcases and cosmetic bags online. Based on observations and interviews with employees, it is known that 1) MSMEs prepare financial reports but do not implement SAK ETAP; The financial accounting system is simple. 2) The reasons why SAK ETAP is not applied to MSMEs include the implementation of an MSME contribution system which requires recording for the last 3 years, and Limited understanding of internal employees in preparing financial reports means a lack of accounting skills.This philanthropic activity is carried out using simple consulting, training and accounting techniques to ensure that MSMEs fulfill their tax obligations according to the books that have been prepared and their business operations remain smooth. Bookkeeping is prepared based on the fulfillment of tax obligations in accordance with SAK ETAP and regulations set by the government. Through community service activities, Tarumanagara University plays a direct active role in supporting the MSME sector and establishing links between the academic field and business world activities. ABSTRAK Pengusaha mikro, kecil dan menengah (UMKM) dalam penyusunan laporan keuangan yang lebih efektif dapat menggunakan standar yang sudah disederhanakan yaitu Standar Akuntansi Keuangan Entitas Non Akuntabilitas Publik (SAK ETAP). SAK ETAP juga bertujuan untuk mendorong kreditur untuk membantu pengusaha UMKM dalam hal keuangan. Sesuai PP Nomor 55 Tahun 2022, laporan keuangan juga akan digunakan oleh UMKM untuk menghitung, memperhitungkan, menyatakan dan melaporkan kewajiban perpajakannya, karena manfaat perpajakan bagi UMKM akan berakhir pada tahun 2024. Inisiatif nirlaba ini bertujuan untuk menciptakan format pelaporan keuangan sederhana bagi UMKM berdasarkan SAK ETAP. Pengabdian masyarakat ini dilakukan di PT TGI, sebuah UMKM di kota Jakarta yang menjual koper, tas kantor, dan tas kosmetik secara online. Berdasarkan observasi dan wawancara terhadap pegawai diketahui bahwa 1) UMKM menyiapkan laporan keuangan namun tidak menerapkan SAK ETAP; Sistem akuntansi keuangan itu sederhana. 2) Alasan SAK ETAP tidak diterapkan pada UMKM antara lain karena sudah diterapkannya sistem iuran UMKM yang mewajibkan pencatatan selama 3 tahun terakhir, dan keterbatasan pemahaman karyawan internal dalam Menyusun laporan keuangan artinya kurangnya keterampilan akuntansi. Kegiatan filantropis ini dilakukan dengan menggunakan teknik konsultasi, pelatihan, dan akuntansi sederhana untuk memastikan UMKM memenuhi kewajiban perpajakannya sesuai pembukuan yang telah disiapkan dan operasional bisnisnya tetap lancar. Pembukuan disusun berdasarkan pemenuhan kewajiban perpajakan sesuai SAK ETAP dan peraturan yang ditetapkan pemerintah. Melalui kegiatan pengabdian kepada masyarakat, Universitas Tarumanagara berperan aktif langsung dalam mendukung sektor UMKM dan menjalin keterkaitan antara bidang akademik dengan kegiatan dunia usaha.
IMPLEMENTASI CORETAX ADMINISTRATION SYSTEM (CTAS) UNTUK MENINGKATKAN EFISIENSI PENGHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK Daryatno, Andreas Bambang; Said Ashadi Cahyadi; Joshua Prasetio
Jurnal Serina Abdimas Vol 3 No 2 (2025): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v3i2.35252

Abstract

All taxpayers in Indonesia, starting January 1, 2025 must carry out their tax obligations using the Coretax Administration System (CTAS). The new tax system implemented in Indonesia aims to integrate all tax obligations, both the PPh 21 application, the unification application (PPh 15,22, 23/26 and 4 paragraph 2) and the VAT application into 1 (one) application called the Coretax System. In accordance with Presidential Regulation (Perpres) No. 40 of 2018 concerning the Renewal of the Tax Administration System, this digital transformation is expected to be able to load the business process of implementing tax administration, both from the DJP side in implementing and for taxpayers in fulfilling their tax obligations. Community Service (PKM) is carried out for UMKM PT RS to carry out tax obligations according to PMK No. 81 of 2024, namely the implementation of tax rights and obligations digitally, taxpayer registration procedures, confirmation of Taxable Entrepreneur (PKP) status, tax payment and deposit mechanisms, and the process of organizing and managing Tax Notification Letters (SPT). Partner issues: limited Company staf capabilities because the system implemented is integrated between other taxes and concerns about errors in implementing the Coretax system which can result in interest sanctions, administrative sanctions and even the possibility of a tax audit by the Directorate General of Taxes. The method used through assistance in the implementation of the Tax Administration System (CTAS) to Increase the Efficiency of Calculation, Deposit and Tax Reporting by coming directly to the partner's location. The output produced is that the Company can fulfill its tax obligations correctly in accordance with applicable regulations. The results of the implementation of the activity were presented at a seminar in Serina held by Tarumanaga University and an HKI poster. ABSTRAK Semua wajib pajak di Indonesia, mulai 1 Januari 2025 harus melaksanakan kewajiban perpajakan menggunakan Coretax Administration System (CTAS). Sistem perpajakan baru yang diterapkan di Indonesia, bertujuan untuk mengintegrasikan semua kewajiban perpajakan baik aplikasi PPh 21, aplikasi unifikasi (PPh 15,22, 23/26 dan 4 ayat 2) dan aplikasi PPN ke dalam 1 (satu) aplikasi yang dinamakan Coretax System. Sesuai Peraturan Presiden (Perpres) No. 40 Tahun 2018 tentang Pembaruan Sistem Administrasi Perpajakan. Transformasi digital ini diharapkan dapat menyederhanakan proses bisnis pelaksanaan administrasi perpajakan, baik dari sisi DJP dalam melaksanakan tugasnya maupun bagi wajib pajak dalam memenuhi kewajiban perpajakannya. Pengabdian Kepada Masyarakat (PKM) dilaksanakan kepada UMKM PT RS untuk melaksanakan kewajiban perpajakan sesuai PMK No 81 Tahun 2024 yaitu pelaksanaan hak dan kewajiban perpajakan secara digital, prosedur pendaftaran wajib pajak, pengukuhan status Pengusaha Kena Pajak (PKP), mekanisme pembayaran dan penyetoran pajak, serta proses penyampaian dan pengelolaan Surat Pemberitahua (SPT) pajak. Permasalahan mitra: keterbatasan kemampuan staf perusahaan karena sistem yang diterapkan terintegrasi antar pajak lainnya dan kekuatiran terjadinya kesalahan melakukan implementasi Coretax System yang dapat menimbulkan sanksi bunga, sanksi administrasi bahkan kemungkinan dilakukan pemeriksaan pajak oleh DJP. Metode yang dipakai melalui pendampingan implementasi Tax Administration System (CTAS) Untuk meningkatan efisiensi penghitungan, penyetoran dan pelaporan pajak dengan datang langsung ke lokasi mitra. Luaran yang dihasilkan yaitu Perusahaan dapat memenuhi kewajiban perpajakan dengan benar sesuai dengan peraturan yang berlaku. Hasil dari pelaksanaan kegiatan diseminarkan di Serina yang diadakan oleh Universitas Tarumanagara dan poster HKI.
Global Minimum Tax: Implications and Recommendations for Multinational Corporations Dilaga, Tirta Prasetya; Daryatno, Andreas Bambang
Journal Research of Social Science, Economics, and Management Vol. 5 No. 4 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i4.1169

Abstract

The implementation of the global minimum tax under the OECD's Pillar Two framework marks a pivotal shift in international taxation, designed to curb profit shifting by multinational corporations (MNCs) to low-tax jurisdictions. This research aims to analyze the mechanism of this policy and its implications for MNCs, with a specific focus on Indonesia's adoption through Minister of Finance Regulation (PMK) No. 136 of 2024. Using a qualitative literature study method, this study examines the operational aspects of the Global Anti-Base Erosion (GloBE) Rules, including the Income Inclusion Rule (IIR), Undertaxed Payment Rule (UTPR), and Domestic Minimum Top-up Tax (DMTT). The findings indicate that the global minimum tax fundamentally alters the international tax competition landscape, rendering aggressive tax planning strategies less effective and significantly increasing compliance complexity for MNCs. Key implications include the need for MNCs to reassess their global tax strategies, optimize the use of Safe Harbour provisions, and strengthen tax governance frameworks. The study concludes with strategic recommendations for MNCs to navigate this new tax environment, emphasizing holistic impact assessments and the realignment of transfer pricing policies.
OPTIMIZATION STRATEGY FOR CARBON TAX IN SUPPORTING THE 2060 NET ZERO EMISSION TARGET Fernando, Angelo; Daryatno, Andreas Bambang
Jurnal Apresiasi Ekonomi Vol 14, No 1 (2026)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v14i1.1009

Abstract

This study analyzes the role of the carbon tax as an environmental fiscal policy instrument in supporting Indonesia’s Net Zero Emission (NZE) 2060 target. The carbon tax functions not only as a source of state revenue but also as an emission control tool encouraging industries to adopt cleaner energy. Using a qualitative descriptive and evaluative approach, the study reviews literature, government regulations, and corporate sustainability reports. The findings reveal that implementation challenges persist, including industrial readiness, emission monitoring systems, and policy coordination. However, with progressive tax rates, revenue allocation for renewable energy, and just transition mechanisms, the carbon tax can effectively support sustainable development. The study concludes that a well-designed and equitable carbon tax policy can strengthen Indonesia’s transition toward a low-carbon economy and the NZE 2060 goal
Co-Authors Aldian Salim Cahyadi, Said Ashadi Cudivia, Vania Griselda Desinda, Yohana Louji Dilaga, Tirta Prasetya Fernando, Angelo Gunawan, Ryan Mathew Hartina, Marini Heriyanto, Edwin Ilham, Gery Johan Johan Joshua Prasetio Lim, Jovena Linda Santioso Prasetio, Joshua Ramli, Ishak Rodhiyuddin, Muhammad Rousilita Suhendah Said Ashadi Cahyadi Salim, Susanto Santiso, Linda Sufiyati , Sufiyati Suryapon, Michelle Agustine Susanto, Russel Andama Tandi, Jordy Tanel, Jesica Tjong, Louvin Lesmana Wutsqa, Urwatul