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All Journal Economic Education Analysis Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Wibowo, Yureza Rian
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Economics, Econometrics & Finance Education Other

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Novice Investors Intention To Use XBRL With Age, Gender, And Experience As Moderating Variables Baswara, Satsya Yoga; Wibowo, Yureza Rian; Purnomo, Gabriel Dading
Economic Education Analysis Journal Vol 10 No 2 (2021): Economics Education Analysis Journal
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v10i2.46573

Abstract

The purpose of this study was that novice investors could take the results of this study into consideration for using XBRL-based financial reports which were more flexible than ordinary financial reports. In this study, the behaviour of novice investors in using XBRL financial statements was tested by using the variable performance expectations and facility conditions from the Unified Theory of Acceptance and use of technology (UTAUT) model. The two variables were selected from UTAUT because it was stated that UTAUT was a technology acceptance testing model that was perfect than other technology acceptance models. The population in this study was millenials aged 19 to 28 years old, while the sample was 121. This study used a quantitative method whose data used purposive sampling and for collecting data using questionnaires. For statistical tools, we used WARP PLS for second-order testing and SPSS for the multiple regression. The research showed us that there was a tendency that performance expectations and facility conditions affected the intention of novice investors to use XBRL in processing required financial statement information.
Novice Investors Intention To Use XBRL With Age, Gender, And Experience As Moderating Variables Baswara, Satsya Yoga; Wibowo, Yureza Rian; Purnomo, Gabriel Dading
Economic Education Analysis Journal Vol 10 No 2 (2021): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v10i2.46573

Abstract

The purpose of this study was that novice investors could take the results of this study into consideration for using XBRL-based financial reports which were more flexible than ordinary financial reports. In this study, the behaviour of novice investors in using XBRL financial statements was tested by using the variable performance expectations and facility conditions from the Unified Theory of Acceptance and use of technology (UTAUT) model. The two variables were selected from UTAUT because it was stated that UTAUT was a technology acceptance testing model that was perfect than other technology acceptance models. The population in this study was millenials aged 19 to 28 years old, while the sample was 121. This study used a quantitative method whose data used purposive sampling and for collecting data using questionnaires. For statistical tools, we used WARP PLS for second-order testing and SPSS for the multiple regression. The research showed us that there was a tendency that performance expectations and facility conditions affected the intention of novice investors to use XBRL in processing required financial statement information.
Tax Planning dalam Transaksi Konstruksi: Efektivitas PPh 23 di PT ABC Wibowo, Yureza Rian; Ravista, Amazya; Pahala, Indra; Wahono, Puji
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 18 No. 1 (2026): February
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v18i1.932

Abstract

Penelitian ini bertujuan untuk menganalisis strategi tax planning atas PPh Pasal 23 pada PT ABC, perusahaan infrastruktur jalan tol di Indonesia. Pendekatan yang digunakan adalah kualitatif deskriptif dengan objek berupa laporan keuangan audited tahun 2024. Analisis dilakukan terhadap akun-akun yang terkait dengan pemotongan PPh 23, khususnya dalam jasa konstruksi dan profesional. Hasil menunjukkan bahwa PT ABC telah menerapkan strategi yang legal melalui klasifikasi mitra, pemanfaatan tarif final PP No. 23 Tahun 2018, dan penggunaan e-Bupot. Namun, masih terdapat potensi risiko fiskal akibat keterbatasan klasifikasi dan pengelolaan administrasi. Evaluasi internal secara berkala direkomendasikan untuk meningkatkan efektivitas tax planning.
Co-Authors Baswara, Satsya Yoga Indra Pahala Purnomo, Gabriel Dading Ravista, Amazya Wahono, Puji