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EFEKTIVITAS PEMERIKSAAN PAJAK DI INDONESIA Andri, Muhammad; Winarningsih, Srihadi; Devano, Sony
Balance : Jurnal Akuntansi dan Bisnis Vol 6, No 1 (2021): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v6i1.3404

The main objective of this study is to examine and measure how much influence the factors that affect the effectiveness of tax audits in Indonesia. The study was conducted with a quantitative approach using multiple regression models. Tax auditor as a party directly involved in the tax audit is a relevant research subject. Cluster sampling technique was used to determine samples. In cluster sampling, the population is divided into clusters based on criteria such as target and realization of work unit acceptance, realization of extra effort and achievement of audit coverage ratio (ACR), so as to represent conditions in the population. The data were successfully collected from 166 tax auditors. The study shows that top management support, taxpayer attitudes and use of taxation information system have significant influence on tax audit effectiveness,while tax regulation and quality of tax audit have no significant influence on tax audit effectiveness.

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KUALITAS PEMERIKSAAN PAJAK DI INDONESIA Daris, Fiki Taufik; Winarningsih, Srihadi; Devano, Sony
Balance : Jurnal Akuntansi dan Bisnis Vol 6, No 2 (2021): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v6i2.3869

The self assessment system require Directorate General of Taxation to conduct supervision of taxpayers effectively. One form if supervision is a tax audit which aims to assess the compliance of tax obligation. With limited resouces, DGT must cary out the good quality audits to be proper on target and have a broad impact on escalate tax compliance and revenue. The implementation and results of tax audit must be accountable and reliable in the eyes of stakeholders. This research is carried out with quantitative method using multiple regression analysis statistical test to determine how the effect of risk-based audit implementation, competence, professional skepticism, and the use of information technology on the quality of tax audits. The results of this study indicate that the variables of competence and utilization of information technology have an effect on the quality of tax audits, while the variables of riskbased audit implementation and professional skepticism have no effect toward the quality of tax audits. Simultaneously all the variables x affect the quality of tax audits

The Effect of Information Asymmetry, Business Diversification on the Cost of Equity Capital with Managerial Ownership as a Moderating Variable Nurul Intan Okci Pratiwi; Tettet Fitrijanti; Sony Devano
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2356

The purpose of this study was to examine the effect of information asymmetry and business diversification on the cost of equity capital. The research sample was obtained by 48 mining companies listed on the Indonesia Stock Exchange (IDX). This study uses verification research with a quantitative approach. The method of analysis is panel data regression. The results showed that information asymmetry had a positive effect on the cost of equity capital. Business diversification and managerial ownership have a negative effect on the cost of equity capital. Information asymmetry and business diversification moderated by managerial ownership affect the cost of equity capital. Firm size as a control variable has a positive effect on the cost of equity capital.

Analysis of the Reduction in Corporate Income Tax Rates and PSAK 46 on Earnings Management Rizki Alaika; Memed Sueb; Sony Devano
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6737

The government has set a policy of reducing the Corporate Income Tax rate a year earlier than the Omnibus Law to deal with the impact of the Covid-19 pandemic that has hit Indonesia since March 2020. However, the reduction in corporate income tax rates can motivate company management to carry out earnings management in order to save the tax burden. The implication of PSAK 46 is related to earnings management issues, namely that many company management take advantage of flexibility opportunities in preparing financial statements with an accrual approach in order to get bonuses for performance by minimizing the income tax burden. This study aims to examine differences in earnings management before and after the reduction in corporate income tax rates, differences in earnings management of potential winning companies and potential losers, and the effect of PSAK 46 on earnings management. The research method used is a quantitative research method using different tests and multiple linear regression analysis. The independent variable in this study consisted of a decrease in corporate income tax rates and PSAK 46. The dependent variable in this study was earnings management. The sample of this research is 57 companies from various sectors listed on the Indonesia Stock Exchange in 2019–2020. The results showed that there was a significant difference in Corporate Income Tax rates for winner companies and potential discretionary accruals companies . corporate income has a significant difference, and current tax and deferred tax liabilities have a significant negative effect on earnings management, while deferred tax assets have no significant effect on earnings management.

The Effect of Differences in Company Life Cycle and Earning Power on Earnings Management Nisa Khaerin Nova; Sugiono Poulus; Sony Devano
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7271

This study aims to examine the effect of various stages of the company's life cycle and earnings power on earnings management. This research is motivated by the occurrence of earnings management phenomena that are still carried out on the financial statements of companies in the world, especially in Indonesia which can have a negative impact because this practice can lead to misinformation received by investors. The population of this study are non-financial companies indexed by Indonesian sharia shares (IHS) listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The final sample in this study were 130 companies using purposive sampling method and using path analysis techniques. The research data was processed with the help of SPPS and LISREL. The results of the analysis show that company's life cycle and earning power are correlated, the company's life cycle directly and indirectly has a negative effect on earnings management, earnings power has a positive direct effect on earnings management, but indirectly through the company's life cycle. have a negative effect on earnings management. Suggestions for further research can be to conduct broader research by using a different approach on each variable and adding other variables such as company size.

Understanding How Investigative Auditors' Competence, Independence, and Experience Affect the Efficiency with Which Audit Procedures are Implemented in Fraud Proof Dyah Sisca Putri Pramesti; Poppy Sofia Koeswayo; Sony Devano
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 2 (2023): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i2.2329

Fraud is increasingly widespread in Indonesia. In detecting and proving fraud, a special audit is needed, namely an investigative audit. Auditors who carry out investigative audits are called investigative auditors. This study aims to determine the effect of investigative auditor competence on the effectiveness of audit procedures in proving fraud, the effect of investigative auditor independence on the effectiveness of audit procedures in proving fraud, the effect of investigative auditor experience on the effectiveness of audit procedures in proving fraud, the effect of auditor experience on auditor competence. , and the influence of investigative auditor competence on the effectiveness of the implementation of audit procedures in proving fraud through auditor experience. This study uses a quantitative research method using primary data obtained from the results of questionnaires distributed to investigative auditors at the Supreme Audit Agency (BPK RI). The population in this study is the Main Investigation Auditorate at the Supreme Audit Agency of the Republic of Indonesia. The sample used is the Main Investigation Auditorate at BPK RI. The data analysis technique used is path analysis with a significance level of 5% using SPSS 26 software. The results of this study are that the competence of investigative auditors has a positive effect on the effectiveness of implementing audit procedures in proving fraud, the independence of investigative auditors has a positive effect on the effectiveness of implementing audit procedures in proving fraud, the experience of investigative auditors has a positive effect on the effectiveness of implementing audit procedures in proving fraud, there is a positive effect of auditor experience on auditor competence, and the experience of investigative auditors has a positive effect on the effectiveness of implementing audit procedures in proving fraud through auditor competence.

Pengaruh Fee Audit dan Masa Perikatan Audit Terhadap Kualitas Audit Eldi Puji Resza; Poppy Sofia Koeswayo; Sony Devano
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1631

This study aims to analyze the effect of audit fee and audit tenure on audit quality. The research method used is a quantitative research method with a descriptive and verification approach. The unit of analysis in this study was the Public Accounting Firm and the observation units were 39 fellowship partners. Hypothesis testing was carried out using multiple linear regression analysis method. The results of the hypothesis test show that partially audit fee have a positive and significant effect on audit quality, while audit tenure has no effect on audit quality. While simultaneously the audit fee and the audit tenure have a positive and significant effect on audit quality.

PENGARUH MANAGERIAL ABILITY DAN KARAKTERISTIK PERUSAHAAN TERHADAP PRAKTIK PENGHINDARAN PAJAK Faza Nisasilmi Nasuha; Sony Devano; Selly Herdianti
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 1 (2024): Jurnal Riset Akuntansi dan Keuangan. April 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i1.66708

This study aims to determine the effect of managerial ability and company characteristics proxied by profitability, leverage, and company size on taxㅤavoidance. The researchㅤpopulation is manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The sampling methodㅤused was purposiveㅤsamplingㅤandㅤobtained 87 observations in the consumer goods sector. Hypothesis testing in this study uses the PanelㅤData regression statistical test with the Fixed Effect Model (FEM) model. Theㅤresults of theㅤanalysis show that partially the managerialㅤability variable and company characteristics proxied by profitability, leverage, and company size haveㅤaㅤnegative effect onㅤthe Effective tax rate (ETR). This means that the higher the profitability, the smaller the ETR. The smaller the ETR indicates the higher the tax avoidance. So managerial ability, profitability, leverage, and company sizeㅤhave aㅤpositive influence on tax avoidance. And simultaneously the variables of managerial ability, profitability, leverage, and companyㅤsizeㅤaffect tax avoidance practices.

Dampak Perubahan Tarif Pajak Penghasilan Badan Terhadap Perencanaan Pajak Dengan Pertumbuhan Penjualan Sebagai Variabel Moderasi Rahyuni, Dewa Ayu; Devano, Sony; Tanzil, Nanny Dewi
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 2. Agustus 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian dilakukan untuk menguji pengaruh perubahan tarif pajak penghasilan badan terhadap perencanaan pajak dengan pertumbuhan penjualan sebagai variabel moderasi. Penelitian ini menganalisis 11 perusahaan yang terkena dampak dan 11 perusahaan yang tidak terkena dampak Covid-19 yang masuk pada daftar Bursa Efek Indonesia pada tahun 2017-2022. Penelitian ini menggunakan pendekatan kuantitatif dengan metode penelitian analisis regresi data panel dan pemilihan sampel menggunakan purposive sampling dengan objek pengamatan sebanyak 132 sampel. Hasil penelitian ini menunjukkan bahwa perubahan tarif pajak penghasilan badan berpengaruh terhadap perencanaan pajak pada perusahaan yang terdampak Covid-19. Perubahan tarif pajak penghasilan badan berpengaruh terhadap perencanaan pajak pada perusahaan yang tidak terdampak Covid-19. Perubahan tarif pajak penghasilan badan berpengaruh terhadap perencanaan pajak dengan pertumbuhan penjualan sebagai variabel moderasi pada perusahaan yang terdampak Covid-19. Perubahan tarif pajak penghasilan badan berpengaruh terhadap perencanaan pajak dengan pertumbuhan penjualan sebagai variabel moderasi pada perusahaan yang tidak terdampak Covid-19.

Dampak Perubahan Tarif Pajak Penghasilan Badan Terhadap Perencanaan Pajak Dengan Pertumbuhan Penjualan Sebagai Variabel Moderasi Dewa Ayu Rahyuni; Sony Devano; Nanny Dewi Tanzil
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 2. Agustus 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10182

Penelitian dilakukan untuk menguji pengaruh perubahan tarif pajak penghasilan badan terhadap perencanaan pajak dengan pertumbuhan penjualan sebagai variabel moderasi. Penelitian ini menganalisis 11 perusahaan yang terkena dampak dan 11 perusahaan yang tidak terkena dampak Covid-19 yang masuk pada daftar Bursa Efek Indonesia pada tahun 2017-2022. Penelitian ini menggunakan pendekatan kuantitatif dengan metode penelitian analisis regresi data panel dan pemilihan sampel menggunakan purposive sampling dengan objek pengamatan sebanyak 132 sampel. Hasil penelitian ini menunjukkan bahwa perubahan tarif pajak penghasilan badan berpengaruh terhadap perencanaan pajak pada perusahaan yang terdampak Covid-19. Perubahan tarif pajak penghasilan badan berpengaruh terhadap perencanaan pajak pada perusahaan yang tidak terdampak Covid-19. Perubahan tarif pajak penghasilan badan berpengaruh terhadap perencanaan pajak dengan pertumbuhan penjualan sebagai variabel moderasi pada perusahaan yang terdampak Covid-19. Perubahan tarif pajak penghasilan badan berpengaruh terhadap perencanaan pajak dengan pertumbuhan penjualan sebagai variabel moderasi pada perusahaan yang tidak terdampak Covid-19.

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