Article Per Year (5 Year)
p-Index From 2021 - 2026
2.1
P-Index
This Author published in this journals
All Journal Dinasti International Journal of Management Science Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Accounting and Finance Management (JAFM) International Journal of Economics, Management and Accounting
Apollo Daito
Unknown Affiliation
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
Subjective Norms, Financial Conditions, and Online Tax Applications Influence on Taxpayer Compliance Moderated Providing Study Area Tax Incentives at Tangerang City Hotels and Restaurants Anggraeni, Virdha; Apollo Daito
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 1 (2022): Dinasti International Journal of Economics, Finance & Accounting (March - April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i1.1194

Abstract

The Covid-19 pandemic requires the state to make policies to limit people’s activities, one of which is the implementation of temporary business closures at restaurants and reducing business operating hours. This greatly affects economic stability, so the government makes policies by providing incentives and tax relaxation as an effort to maintain the local economy as well as to maintain local taxpayer compliance. This study aims to determine the effect of subjective norms, financial conditions, and online tax applications on taxpayer compliance, besides that this study will also examine local tax incentives that can be used as moderating variables. This research was conducted in Tangerang City, Banten Province. The type of data used in this research is primary data with a questionnaire data collection method. The number of samples in this study was 303 with the calculation of the slovin formula. The data analysis method used is multiple linear regression analysis and interaction test, while the data processing of this study uses SPSS 26 software. The hypothesis testing in this study is that subjective norms, financial conditions, and online tax applications have a significant positive effect on compliance. The tax incentives are not able to moderate subjective norms, financial conditions, and online tax applications on taxpayer compliance.
Determinants of the Quality of Financial Statements With Accounting Information System as Intervening Variables Lydianti Budiman, Tania; Apollo Daito
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 1 (2022): Dinasti International Journal of Economics, Finance & Accounting (March - April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i1.1195

Abstract

The objective..of this study is to prove empirically the influence.of leadership, organizational.culture, and.human resource competence on the.quality of financial reports which was mediated by accounting information systems. This study applied purposive sampling method. Researchers conducted a survey towards 31 Regional Apparatus Organizations (OPD) in the Serang city and research sample involved the head of finance department and the treasurer. Data was collected through interviews and distributing questionnaires, thenxanalyzed using SEMxPLS with Smart PLS software versionx3.2.8. Thexresults.showed: (1) leadership, organizational culture, human resource competence, accounting information system had a positive and significant effect on the quality of financial reports, (2) leadership, organizational culture, human resource competence had a positive and significant effect on accounting information systems (3) the accounting information system was not able to mediate leadership with the quality of financial reports. (4) the accounting information system was able to mediate organizational culture with the quality of financial reports, (5) the accounting information system was not able to mediate the competence of human resources with the quality of financial reports.
Determinants of Earnings Quality With the Company's Life Cycle, and Related Party Transactions and the Implications on Firm Value Kurnia, Anita; Apollo Daito
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 3 (2022): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i3.1353

Abstract

This study aims to prove the empirical effect of the company's life cycle, and related party transactions on earnings quality and its implications toward firm value. This study uses a sample of the mining sector listed on the Indonesia Stock Exchange for the period 2015 – 2020. The sample in this study consisted of 12 companies. Sampling using purposive sampling method and is a quantitative research with panel data regression model.The results show that the company life cycle and related party transactions have a significant positive effect on earnings quality and a significant negative effect on firm value, earnings quality has a significant positive effect on firm value, earnings quality mediates between the firm's life cycle and firm value, and earnings quality does not mediate between related party transactions and firm value.
Determinant of Transfer Pricing With Corporate Income Tax as Intervening Variables (Studies on Companies in the Field of Consumer Good Industry Listed on the Indonesia Stock Exchange Period for 2014-2020) Intan Permatasari, Fitri; Apollo Daito
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 3 (2022): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i3.1354

Abstract

Globalization drives cross-border transactions, including the transactions made by the multinational company, and creates a phenomenon of transfer pricing that becomes the attention of both local and overseas tax authorities. This phenomenon may happen due to the possibility of profit shifting by multinational companies. Thus, this research analyzes transfer pricing as the dependent variable and foreign ownership and profitability as independent variables. For the intervening variable, the researcher chose the income tax. This research uses purposive sampling with secondary data from companies listed on the Indonesian Stock Exchange in the category of Consumer Goods Industry in 2014–2020. The results show that foreign ownership, profitability, and corporate income tax simultaneously have significant effects on transfer pricing. While foreign ownership is negatively significant to transfer pricing, profitability and corporate income tax do not affect transfer pricing. Furthermore, corporate income tax cannot mediate the influence of foreign ownership and the profitability of transfer pricing.
Multitheoretical Analysis of Taxpayer Compliance in the Coretax Era Paulus, Hendro; Apollo Daito
Jurnal Akuntansi Vol. 30 No. 1 (2026): January 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i1.3464

Abstract

Tax compliance plays an important role in supporting state revenue, which is used to finance development and provide public services. Although the government has implemented tax reforms by simplifying the administrative system and implementing Coretax, the level of corporate taxpayer compliance in Indonesia still faces various challenges, including limited understanding of taxation, suboptimal effectiveness of sanctions, and technical obstacles in implementation. This study aims to analyze the influence of tax knowledge, tax sanctions, and Coretax implementation on corporate taxpayer compliance, with tax socialization as a moderating variable. Data were obtained from 400 corporate taxpayers registered at the Jakarta Pademangan Tax Office through random sampling and analyzed using Structural Equation Modeling (SEM) based on SMARTPLS 3.2.9. The results show that tax knowledge and sanctions have a positive effect on compliance, while Coretax has no direct effect. Tax socialization strengthens the influence of knowledge and Coretax, but weakens the influence of tax sanctions.
Co-Authors Agustin Fadjarenie Anggraeni, Virdha Hajar Mayang Lenggang Pakuan Intan Permatasari, Fitri Kurnia, Anita Lin Oktris Lydianti Budiman, Tania Mediawahyu Lestari, Steffi Paulus, Hendro Raul Jordan Reevhandy Lau Rino, Rino Mauladiputro Sri Hidayati Zuha Rosufila Bt Abu Hasan