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All Journal JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Pengabdian Masyarakat Akademisi Riset Akuntansi dan Keuangan Indonesia
Purnomo, Hanny
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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The Effect of Enviromental Uncertainty and Tax Avoidance: The Role Managerial Ability Purnomo, Hanny; Eriandani, Rizky
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.21349

Abstract

Taxes play an essential role in state funding. As something that is not profitable for the company, it usually encourages efforts to reduce taxes by doing a tax avoidance. This study aims to determine the effect of environmental uncertainty on tax avoidance and to determine the managerial ability to weaken the effect of environmental uncertainty on tax avoidance. Using SPSS, 458 samples used in this study are manufacturing companies listed on the Indonesia Stock Exchange in the period 2016 – 2020. The results of this study indicate that environmental uncertainty affects tax avoidance and managerial ability strengthens the effect of environmental uncertainty on tax avoidance. This result may be due to the large influence of environmental uncertainty in the company so that the risks obtained are difficult for managers to overcome
Sosialisasi Budaya Anti Korupsi Melalui Ilmu Akuntansi Forensik di SMA Katolik St. Louis 1 Surabaya Maulidi, Ach; Putra, Aris Surya; Sugiarti, Yenny; Putra, Evan Sutanto; Koan, Dianne Frisko; Purnomo, Hanny
Jurnal Pengabdian Masyarakat Akademisi Vol. 4 No. 2 (2025)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v4i2.1332

Abstract

Korupsi merupakan masalah serius yang merusak kehidupan bangsa dan harus dicegah sejak usia muda. Kegiatan pengabdian ini bertujuan untuk menanamkan budaya anti korupsi di kalangan siswa SMA melalui sosialisasi ilmu akuntansi forensik. Akuntansi forensik dikenalkan sebagai ilmu yang mampu mendeteksi dan mencegah kecurangan, serta mendorong siswa untuk berpikir kritis, jujur, dan bertanggung jawab. Kegiatan ini dilaksanakan di SMA Katolik St. Louis 1 Surabaya dengan metode ceramah, studi kasus, diskusi, dan tanya jawab. Materi disusun sederhana dan kontekstual agar mudah dipahami siswa. Salah satu studi kasus yang dibahas adalah kasus PT Timah, yang menunjukkan dampak besar korupsi terhadap negara. Hasil kegiatan menunjukkan bahwa siswa antusias dan lebih sadar akan pentingnya kejujuran dalam kehidupan sehari-hari. Guru dan sekolah mendukung penuh program ini dan siap menjalin kerja sama lanjutan. Dengan sinergi antara universitas dan sekolah, diharapkan kegiatan ini menjadi awal pembentukan generasi muda yang jujur dan berintegritas. Program ini juga memperkuat peran perguruan tinggi sebagai agen perubahan yang berdampak langsung bagi masyarakat.
Apakah Kualitas Audit Berpengaruh terhadap Penghindaran Pajak? Purnomo, Hanny
Jurnal Ekonomi Akuntansi dan Manajemen Vol. 24 No. 1 (2025)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v24i1.49272

Abstract

Tax avoidance is a crucial issue that affects the stability of the country's economy. This research examines the influence of one of the Good Corporate Governance mechanisms, namely audit quality on tax avoidance. This research uses a sample of 504 companies from all sectors except finance on the Indonesia Stock Exchange for the 2019-2022 period. The research results show that audit quality as reflected by the size of the Public Accounting Firm and Audit Fees does not affect tax avoidance. The implications of this research focus on increasing taxpayer awareness and improving tax regulations to minimize tax avoidance. Keywords:  Audit Firm Size, Audit Quality, Corporate Governance, Tax Avoidance, Audit Fee
Co-Authors Aris Surya Putra Dianne Frisko Koan Maulidi, Ach Putra, Evan Sutanto Rizky Eriandani Yenny Sugiarti