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Tax Avoidance Practice: Political Connection, Firm Characteristics and Audit Quality Test at Healthcare Industry In Indonesia Nabila Ika Putri; Rusydi, Mohammad Khoiru
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 3 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2023.1.3.44

This study examines the influence of Political Connections, Firm Characteristics, and Audit Quality on Tax Avoidance practices in the Healthcare Industry in Indonesia. Using the data from the Indonesia Stock Exchange’s website (IDX), the data collected for research amounted to 45 data in each variable during 2019-2021. The data processing of the research was carried out with Microsoft Excel 2016 and PASW Statistic 18 Software to accelerate the result that could explain the variable in this research using the econometric analysis method. This research shows connections between tax avoidance, political connections, firm characteristics, and audit quality. Increasing audit quality will significantly reduce the tax avoidance ratio in health sector firms during 2019-2021, while other variables don’t have a significant connection with tax avoidance practice. Abstrak Penelitian ini menguji pengaruh Koneksi Politik, Karakteristik Perusahaan, dan Kualitas Audit terhadap Praktik Penghindaran Pajak pada Industri Kesehatan di Indonesia. Menggunakan data dari situs Bursa Efek Indonesia (BEI), data yang dikumpulkan untuk penelitian berjumlah 45 data dalam setiap variable selama periode tahun 2019-2021. Pengolahan data penelitian dilakukan dengan Microsoft Excel 2016 dan Software PASW Statistics 18 untuk mempercepat hasil yang dapat menjelaskan variable dalam penelitian ini dengan menggunakan metode analisis ekonometrika. Hasil penelitian ini menunjukkan bahwa terdapat hubungan antara penghindaran pajak dengan koneksi politik, karakteristik perusahaan, dan kualitas audit. Meningkatnya kualitas audit secara signifikan mengurangi perilaku penghindaran pajak pada sektor kesehatan selama 2019-2021. Sementara itu, variable lain tidak memiliki hubungan yang signifikan. Abstrak Penelitian ini menguji pengaruh Koneksi Politik, Karakteristik Perusahaan, dan Kualitas Audit terhadap Praktik Penghindaran Pajak pada Industri Kesehatan di Indonesia. Menggunakan data dari situs Bursa Efek Indonesia (BEI), data yang dikumpulkan untuk penelitian berjumlah 45 data dalam setiap variable selama periode tahun 2019-2021. Pengolahan data penelitian dilakukan dengan Microsoft Excel 2016 dan Software PASW Statistics 18 untuk mempercepat hasil yang dapat menjelaskan variable dalam penelitian ini dengan menggunakan metode analisis ekonometrika. Hasil penelitian ini menunjukkan bahwa terdapat hubungan antara penghindaran pajak dengan koneksi politik, karakteristik perusahaan, dan kualitas audit. Meningkatnya kualitas audit secara signifikan mengurangi perilaku penghindaran pajak pada sektor kesehatan selama 2019-2021. Sementara itu, variable lain tidak memiliki hubungan yang signifikan.

Pengaruh Persepsi Korupsi Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Terdaftar Di Kantor Pelayanan Pajak Pratama Kebon Jeruk Satu Siregar, Axel Rizki Augusto; Rusydi, Mohammad Khoiru
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2024.2.1.86

This study aims to examine and analyze the effect of perceptions of corruption and tax sanctions on individual taxpayer compliance at KPP Pratama Kebon Jeruk Satu. Attribution theory states that an individual who observes a person's behavior, the individual tries to determine whether it is caused by internal factors or external factors. Tax compliance in this study is defined as the willingness of taxpayers to fulfill all of their tax obligations. Data were obtained from individual taxpayers registered at KPP Pratama Kebon Jeruk One using the accidental sampling method. This study uses a questionnaire survey method that is distributed online to individual taxpayers who are registered at KPP Pratama Kebon Jeruk Satu. The data that can be processed in this study are 150 questionnaires. Testing the data in this study using multiple regression analysis. The results showed that perceptions of corruption had a negative effect on WPOP compliance registered at KPP Pratama Kebon Jeruk Satu. Tax sanctions have a positive effect on WPOP compliance registered at KPP Pratama Kebon Jeruk Satu. Abstract Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh persepsi korupsi dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi yang terdaftar di kantor pelayanan pajak pratama kebon jeruk satu. Teori atribusi menyebutkan bahwa suatu individu yang mengamati perilaku seseorang, individu tersebut mencoba untuk menentukan apakah itu ditimbulkan dari faktor internal atau faktor eksternal. Kepatuhan pajak dalam penelitian ini didefinisikan sebagai kesediaan wajib pajak untuk memenuhi seluruh kewajiban perpajaknnya. Data diperoleh dari Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Kebon Jeruk Satu dengan metode pengambilan sampel accidental sampling. Penelitian ini menggunakan metode survei kuesioner yang disebarkan secara online kepada wajib pajak orang pribadi yang terdaftar di KPP Pratama Kebon Jeruk Satu. Data yang dapat diolah dalam penelitian ini adalah sebanyak 150 kuesioner. Pengujian data dalam penelitian ini menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa persepsi korupsi berpengaruh negatif terhadap kepatuhan WPOP yang terdaftar di KPP Pratama Kebon Jeruk Satu. Sanksi pajak berpengaruh positif terhadap kepatuhan WPOP yang terdaftar di KPP Pratama Kebon Jeruk Satu.

Factors Affecting Individual Taxpayer Compliance in Pasuruan, Indonesia Fauziah, Ghea; Sutrisno; Rusydi, Mohammad Khoiru
The International Journal of Accounting and Business Society Vol. 32 No. 1 (2024): The International Journal of Accounting and Business Society (April 2024 - Aug
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.1.716

Purpose — The goal of this study is to analyze the determinants of compliance intention and taxpayer compliance using constructs derived from the Theory of Planned Behavior, namely religiosity, awareness, and compliance intention, and Social Learning Theory, namely tax knowledge. Design/methodology/approach — This research was conducted on 160 individual taxpayers in the category of entrepreneur and freelancer in Pasuruan city and regency using surveys and Partial Least Squares analysis performed in SmartPLS. Finding — This study finds that compliance intention is determined by religiosity, awareness, and tax knowledge and that compliance intention, religiosity, awareness, and tax knowledge affect taxpayer compliance. Practical Implication — Based on the findings above, the government through the Directorate General of Taxes is advised to use a psychological approach, build a perception that the tax system has been implemented properly, and create transparency to increase taxpayer confidence which can increase compliance intention and the compliance of individual taxpayers. Originality/value — The findings provide additional empirical evidence about tax compliance observed from Social Learning Theory and from the psychological aspect, particularly that the Theory of Planned Behavior can be used to explain taxpayer's compliant behavior. Keywords — taxpayer compliance, the Theory of Planned Behavior, Social Learning Theory Paper type — Positivism paradigm

The Influence of Taxpayer Compliance Factors Toward Indonesian’s Personal Taxpayer Agatha, Ade Wirianti; Sutrisno; Rusydi, Mohammad Khoiru
The International Journal of Accounting and Business Society Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 -
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.3.717

Purpose — This research aims to evaluate and analyze the correlation between tax understanding and sanctions and taxpayer compliance while also investigating the role of risk preference and religiosity as moderating factors. Design/methodology/approach This investigation is an associative research study that employs a quantitative approach. It was conducted on individual taxpayers registered at the Bau-Bau Pratama Tax Service Office. The research sample included as many as 302 respondents. The data in this study were analyzed using multiple regression analysis using the statistical program Partial Least Square (PLS). Findings — The results show that (I) tax understanding has a positive effect on taxpayer compliance, and (II) tax sanctions have a positive effect on taxpayer compliance. (III) Risk preferences are proven to strengthen the effect of tax understanding on taxpayer compliance. (IV) Risk preferences have not been proven to strengthen the effect of tax sanctions on taxpayer compliance. (V) Religiosity is proven to strengthen the effect of tax understanding on taxpayer compliance. (VI) Religiosity is proven to strengthen the effect of tax sanctions on taxpayer compliance. Practical implications—This research can benefit taxpayers and tax authorities by improving taxpayer compliance. It can also encourage and motivate taxpayers to be more sensitive in fulfilling their obligations to pay taxes in accordance with applicable regulations so that taxpayers avoid tax sanctions or fines and understand all forms of tax regulations. Originality/value—This study presents a phenomenon related to taxpayer compliance in KPP Pratama Bau-Bau. It aims to analyze taxpayers and identify the causes of low taxpayer compliance in KPP Pratama Bau-Bau. This research is also a consideration for the Directorate General of Taxes regarding making regulations that can improve taxpayer compliance, especially for individual taxpayers registered with KPP Pratama Bau-Bau. Paper type — Quantitative research

Analysis Of Gross Domestic Product (Gdp) Sector On Tax Buoyancy Of Tax Havens Country In 2005-2019 Wardi, Alya Putri; Rusydi, Mohammad Khoiru
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 1 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.1.163

Tax is one of the strategic revenue sources that can be used for the welfare and development of the country, so the government is making various efforts to increase tax revenue. The success of tax revenue performance can be seen through the value of tax buoyancy. Several previous studies have shown that the factors that can affect tax buoyancy are imports, the manufacturing sector, the service sector, the agricultural sector, and the level of corruption. This study aimed to determine the effect of the manufacturing, service, agricultural, and import sectors and the level of corruption on the level of tax buoyancy in Singapore in 2005-2013. This research uses a correlational quantitative approach. Secondary data is from a time series of data from 2005 to 2019 in Singapore. Data were obtained from the World Bank and the International Monetary Fund (IMF). Data analysis techniques include classic assumption tests, namely the normality test, linearity test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Then, the Time Series Data Regression and F tests were carried out. The research shows that the Manufacturing and Service Seals affect Singapore's Tax Revenue. The Agricultural Sector, Import Sector, and the level of corruption do not affect Singapore's Tax Revenue. Abstrak Pajak merupakan salah satu sumber penerimaan strategis yang dapat digunakan untuk kesejahteraan dan pembangunan negara, sehingga pemerintah melakukan berbagai upaya untuk meningkatkan penerimaan pajak. Keberhasilan kinerja penerimaan pajak dapat terlihat melalui nilai tax buoyancy. Beberapa penelitian terdahulu menunjukkan di antara faktor yang dapat mempengaruhi tax buoyancy adalah impor, sektor manufaktur, sektor jasa, sektor agrikultur, dan tingkat korupsi. Tujuan penelitian ini adalah untuk mengetahui pengaruh sektor manufaktur, sektor jasa, sektor agrikultur, sektor impot dan tingkat korupsi terhadap tingkat Tax Bouyancy di Singapura pada tahun 2005-2013. Penelitian ini merupakan menggunakan pendekatan kuantitatif korelasional. Data sekunder berupa data time series dari tahun 2005 2019 negara Singapura. Data diperoleh dari World Bank dan International Monetary Fund (IMF). Teknik analisa data meliputi uji asumsi klasik yaitu uji normalitas, Uji Linearitas, uji Multikolinearitas, uji heterokedastisitas, dan uji autokorelasi. Selanjutnya diilakukan Uji Regresi Data Time Series dan uji F. Penelitian menunjukkan bahwa Sektor Manufaktur dan Sektor Jasa berpengaruh terhadap Tax Revenue Singapura. Sektor Agricultural, Sektor Import dan tingkat korupsi tidak berpengaruh terhadap Tax Revenue Singapura.

Determinants of Transfer Pricing Aggressiveness with the Moderation of Corporate Governance in Indonesia and Malaysia Wahyudi, Dimas Eko; T, Sutrisno; Rusydi, Mohammad Khoiru
Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 1 (2021): April - July 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i1.2536

This research aims to analyze and empirically prove the effects of firm size, profitability, and leverage on transfer pricing aggressiveness moderated by corporate governance. It used a sample consisting of 73 multinational firms listed in both www.idx.co.id and www.bursamalaysia.com from 2018 to 2019. The data were analyzed using multiple linier regression and moderated regression analysis (MRA) to analyze and empirically prove the effects of firm size, profitability, and leverage on transfer pricing aggressiveness moderated by corporate governance. The results showed that leverage positively affected transfer pricing aggressiveness, whereas firm size and profitability did not. Corporate governance evidently weakened the effect of leverage on transfer pricing aggressiveness. This research contributes to increasingthe state revenue through the taxation sector by exposing the determinants of transfer pricing aggressiveness that harm the state, and to assist public policy makers, especially those who are in charge of the policies related to transactions with special relationship.

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