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All Journal JURNAL ECONOMIA Jurnal Bisnis dan Ekonomi JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Ekonomi Modernisasi Jurnal Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) JEM17: Jurnal Ekonomi Manajemen Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi Bisnis Jurnal Ilmiah Edunomika (JIE) Perspektif Akuntansi International Journal of Science and Society (IJSOC) Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi E-JURNAL AKUNTANSI

Priyo Hari Adi

Universitas Kristen Satya Wacana

Author-ID : 219461

Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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PENGARUH TINGKAT PENDIDIKAN, JUMLAH PENDUDUK, DAN OPINI AUDIT TERHADAP TRANSPARASI INFORMASI KEUANGAN PEMERINTAH DAERAH Dewi, Viona Indra; Adi, Priyo Hari
International Journal of Social Science and Business Vol 3, No 4 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v3i4.21322

A B S T R A KTransparansi informasi keuangan merupakan bentuk pertanggungjawaban pemerintah terhadap publik atas pengelolaan keuangan daerah. Tujuan dari penelitian ini yaitu untuk mengetahui faktor-faktor yang mempengaruhi transparansi informasi keuangan pemerintah daerah melalui website pemerintah daerah. Variabel yang digunakan dalam penelitian ini yaitu tingkat pendidikan, jumlah penduduk, dan opini audit. Penelitian ini menggunakan sampel 35 kabupaten/kota di Provinsi Jawa Tengah. Metode analisis data yang digunakan ialah analisis regresi linear berganda. Hasil penelitian ini menunjukkan variabel jumlah penduduk memiliki pengaruh negatif tidak signifikan, sedangkan variabel tingkat pendidikan dan opini audit memiliki pengaruh positif dan signifikan terhadap transparansi informasi keuangan pemerintah daerah di Provinsi Jawa Tengah.Kata Kunci: Transparansi Informasi Keuangan, Tingkat Pendidikan, Jumlah Penduduk, Opini Audit, Pemerintah Daerah. A B S T R A C TTransparency of financial information is a form of government accountability to the public over regional financial management. The purpose of this study is to determine the factors that influence the transparency of local government financial information through the local government website. The variables used in this study are education level, number of population, and audit opinion. This study uses a sample of 35 districts / cities in Central Java Province. The data analysis method used is multiple linear regression analysis. The results of this study indicate that the variable number of population has a non-significant negative effect, while the education level variable and audit opinion have a positive and significant influence on the transparency of financial information of local governments in Central Java Province.Keywords: Transparency Of Financial Information, Education Level, Number Of Population, Audit Opinion, Local Government.

PENGARUH KEPEMILIKAN KELUARGA TERHADAP AGRESIVITAS PAJAK DENGAN KUALITAS AUDIT SEBAGAI PEMODERASI Christa, Ronaldo Geovanda; Adi, Priyo Hari
JEM17: Jurnal Ekonomi Manajemen Vol 5 No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas 17 Agustus 1945 Surabaya

Tax are considered as expense incurred by the company, this causes the company tends to act aggressively towards taxes. The purpose of this study was to determinate how the influence of family ownership on tax aggressiveness with audit quality as a moderating factor in manufactruring companies listed on the Indonesia Stock Exchange in 2013-2016. The sample used in this study were 244, selceted using the purposive sample method. The data analysis technique used in this study is moderated regression analysis (MRA). The results showed that family ownership affects the tax aggressiveness. Audit quality cannot moderate the effect of family ownership on tax aggressiveness. This means that the higher family ownership of a company, the lower the effective tax rate. Families have a concern with the risks arising from tax aggresiveness.Kata Kunci : Family ownership, Tax Aggresiveness, Audit Quality.

Kompleksitas Pajak, Moral Wajib Pajak dan Norma Subyektif Terhadap Kepatuhan Perpajakan Dharmawan, Yordan Ediantoro; Hari Adi, Priyo
Jurnal Penelitian dan Pengembangan Sains dan Humaniora Vol 5, No 2 (2021): Juli
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jppsh.v5i2.35699

Pembangunan nasional memerlukan pembiayaan, baik dari dalam negeri maupun luar negeri Besarnya kontribusi yang diberikan oleh UMKM terhadap PDB dapat meningkatkan penerimaan negara melalui pajak UMKM. Kepatuhan perpajakan diperlukan dalam meningkatkan kesadaran pemilik UMKM mengenai perpajakan. Tujuan penelitian ini untuk menganalisis kompleksitas pajak, moral wajib pajak, dan norma subjektif berpengaruh terhadap kepatuhan perpajakan. Jenis penelitian ini adalah menggunakan deskriptif kuantitatif dengan menggunakan metode eksplanasi. Populasi penelitian ini adalah pemilik UMKM. Teknik pengambilan sampel menggunakan online survey. Pengambilan sampel dengan menggunakan nonprobability sampling dengan menggunakan menggunakan convenience. Jumlah sampel sebanyak 66 orang. Metode pengumpulan data menggunakan kuesioner. Teknik analisis menggunakan statistik deskriptif kuantitatif dengan menggunakan regresi berganda. Hasil penelitian menunjukkan nilai signifikansi kompleksitas pajak 0,018 < 0,05, maka kompleksitas pajak berpengaruh positif atas kepatuhan perpajakan. Nilai signifikansi moral wajib pajak sebesar 0,021 < 0,05, maka moral wajib pajak berpengaruh positif atas kepatuhan perpajakan. Nilai signifikansi norma subjektif sebesar 0,016 < 0,05, maka norma subjektif berpengaruh positif atas kepatuhan perpajakan. Dapat disimpulkan bahwa bahwa secara parsial kompleksitas pajak, moral wajib pajak, dan norma subjektif berpengaruh atas kepatuhan perpajakan. Implikasi penelitian ini diharapkan dapat memberikan manfaat dalam upaya meningkatkan kesadaran pemilik UMKM mengenai perpajakan.

Pengaruh Self Assessment System Terhadap Kepatuhan Pajak Putri, Andiani; Adi, Priyo Hari
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 13, No 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.38012

This study aims to determine how the tax compliance in the city of Kendal Regency. The variables used in this research are Self Assessment System, Equality Principle, and Tax Compliance. This study focuses on data on taxpayers in Kendal Regency. The data collection method used in this study is the method of distributing online questionnaires to 104 Civil Servants in Kendal Regency. Analysis of the data used is multiple linear regression analysis. Based on the research that has been done, it is proven that the self-assessment system has an effect on tax compliance while the principle of equality has no effect on tax compliance.Â Â

HUBUNGAN LANGSUNG DAN TIDAK LANGSUNG TINGKAT PEMAHAMAN DAN PARTISIPASI PENGGUNA TERHADAP KEPUASAN PENGGUNA DALAM PENGEMBANGAN SISTEM INFORMASI (Studi terhadap Pengguna dalam Industri Perbankan) Priyo Hari Adi; Susetyo Rini
Jurnal Bisnis dan Ekonomi Vol 13 No 2 (2006): VOL. 13 NO. 2 SEPTEMBER 2006
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.576 KB)

Research in end users of the information system development found the importance of involving the user to participate in order to get the system success. Some research concluded that user participation influenced the system success significantly. However, there are so many questions of the extension of the study. The objective of the study is to examine the direct and indirect effect of the user participation to the user satisfaction in information system development. The study also intended to examine how the user understanding influences the user participation and user acceptance in order to get the user satisfaction. Based on these objectives, this study uses the comprehensive model called Structural Equation Modeling (SEM). The study especially involves the respondents from the banking industries. That is the reason why it used the term of user understanding rather than user expertise. Most of the users are in the implementation stage of the system development that needs the understanding rather than the expertise to operate the system. The result is the user understanding significantly influenced the user acceptance and the user participation. The study also concludes that the user acceptance significantly influenced the user satisfaction. In the context of indirect effects, the study recommends to raise the user acceptance in order to get the user satisfaction by raising the user understanding in the information system development.Keywords : user understanding, user participation, user acceptance dan user satisfaction, information system development

Pengaruh Corporate Social Responsibility Terhadap Tax Avoidance pada Perusahaan Manfaktur yang Terdaftar pada Bursa Efek Indonesia Tahun 2014-2017 Farida Setiawati; Priyo Hari Adi
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 9 No 2 (2020): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v9i2.451

This study aims to examine and provide empirical evidence of the influence of corporate social responsibility (CSR) against tax avoidance. The independent variables of this study are CSR, size control variables and financial performance which are proxy through leverage, the dependent variable is tax avoidance. The independent variable is measured using a corporate social responsibility index (CSRI), the size control variable is measured by total company assets, the financial performance control variable is measured by a debt to equity ratio (DER), the dependent variable tax avoidance is measured using the effective tax rate. The population used is manufacturing companies that have been listed on Bursa Efek Indonesia in 2014-2017 . The research sample was determined using 89 random sampling techniques with company data. Data processing in this study uses multiple regression analysis models (MRA). Regression analysis results show that the varibales corporate social responsibility has a positive impact on tax avoidance.

Machiavellianism dimensions, religiosity, social environment, and tax evasion Jean Stevany Matitaputty; Priyo Hari Adi
Jurnal Ekonomi dan Bisnis Vol 24 No 1 (2021)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v24i1.3738

This research aims to investigate the effects of Machiavellianism dimensions that consist of the use of manipulative tactics, cynical views, and disregard of conventional morality on tax evasion. Further, we also analyze the effects of religiosity and social environment as the variables that control Machiavellianism behavior. The population in this research are individual taxpayers, and the sampling technique used is an online survey with the snowball sampling method. The criteria used in sampling are taxpayers who are self-employed or entrepreneurs. The data is then analyzed using the univariate and multivariate General Linear Model (GLM) methods. The results show that manipulative tactics and disregard of conventional morality have positive effects on tax evasion. Meanwhile, cynical views have a negative effect on tax evasion. Further, religiosity has negative effects on the use of manipulative tactics and disregard of conventional morality. Lastly, social environment has a positive effect on cynical views but no significant effects on the use of manipulative tactics and disregard of conventional morality.

Pengaruh Karakteristik Kepala Daerah, Ukuran Pemerintah, dan Temuan Audit terhadap Kinerja Keuangan Daerah I Gusti Made Ary Anggara Tama; Priyo Hari Adi
Perspektif Akuntansi Vol 1 No 1 (2018)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Penelitian ini bertujuan untuk menginvestigasi pengaruh ukuran (size) pemerintah daerah, karakteristik kepala daerah, dan temuan audit terhadap kinerja keuangan pemerintah daerah. Populasi dalam penelitian ini adalah kabupaten/kota di Pulau dengan 35 data kabupaten/kota dijadikan sebagai sampel. Peneliti menggunakan sumber data sekunder yang didapatkan dari LKPD kabupaten/kota di Pulau Jawa pada tahun 2009-2016 dan didukung data non keuangan seperti umur, lama masa jabatan, dan pendidikan kepala daerah. Penelitian ini memberikan hasil bahwa ukuran (size) dan karakteristik kepala daerah yg diproyeksikan oleh lama masa lerja berpengaruh positif dan signifikan terhadap kinerja keuangan pemerintah daerah kabupaten/kota di Pulau jawa tahun 2009-2016. Sedangkan temuan audit BPK dan karakteristik kepala daerah yg diproyeksikan oleh umur dan pendidikan tidak tidak berpengaruh yang signifikan pemerintah kabupaten/kota di Pulau jawa tahun 2009-2016.

Pengaruh Kepemilikan Keluarga dan Likuiditas terhadap Agresivitas Pajak dengan Pemoderasi Corporate Governance Anggi Aditya Fahmi; Priyo Hari Adi
Perspektif Akuntansi Vol 3 No 2 (2020)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

The purpose of this study is to find out how the influence of companies with family ownership and liquidity on tax aggressiveness which is moderated by corporate governance in manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2016. Corporate governance is proxied using independent commissioners and audit committees. The sample used in this study amounted to 212 selected using the purposive sampling method. The data analysis technique used are moderated regression analysis (MRA). The results showed that family ownership did not affect the tax aggressiveness, this means that companies with family ownership do not determine the company's actions in conducting tax aggressiveness. Liquidity has a significant positive effect on tax aggressiveness. The moderating variable of independent commissioners can moderate the influence of family ownership and liquidity on tax aggressiveness, while the moderating variable of the audit committee can moderate liquidity but cannot moderate family ownership against tax aggressiveness.

Analisis Efektivitas Dan Kontribusi Dari Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Terhadap Pendapatan Asli (PAD) Alifiya Sandyah Putri; Priyo Hari Adi
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i2.2452

The authority of local governments in regulating PBB-P2 is regulated in Law Number 28 of 2009 concerning regional taxes and regional levies. The government requires by 2014 that all districts and cities in Indonesia carry out their obligations to regulate PBB-P2. The transfer of PBB-P2 from central tax to regional tax is to increase regional autonomy. Due to the transfer, it directly adds to the revenue sector for PAD. PAD is one of the supporting sectors for regional spending, therefore between PBB-P2, PAD, and regional expenditures are interrelated. This study uses 35 districts and cities in Central Java in the period 2014 â€“ 2018. The purpose of this study was to determine the effectiveness and contribution of PBB-P2 to PAD and its effect on regional spending after the transfer to local taxes. This study uses secondary data obtained from the Directorate General of Fiscal Balance and regional reports in figures. Keywords: PBB-P2 Effectiveness, PBB-P2 Contribution, PAD, Regional Expenditures

Co-Authors Adriel Teguh Marcelo Samundu Agnes Maya Angelina Alifiya Sandyah Putri Anggi Aditya Fahmi Bintang Rajagukguk Celintara Anindya Ayu Wardhani Christa, Ronaldo Geovanda Desti Mutia Fatmasari Dewi, Viona Indra Dharmawan, Yordan Ediantoro Dyah Evita Dewi Ekaristi, Puspa Dewi Eviniar Nugraheni Farida Setiawati Fierda Nina Hita Nainggolan I Gusti Made Ary Anggara Tama Intan Putri Estikasari Irene Avi Megasiwi Jean Stevany Matitaputty Jevies Ronaldo Odu Kristina Sheila Anggraeni Mika Puspitasari Natania Aurielle Gunarto Natania Aurielle Gunarto Niko Bangun Abdi Gunawan Paskahlius Anthony Sibi Prasetyo, Rangga Aji Putri, Andiani Rangga Aji Prasetyo Rizky Sandhi Setyaki Roy Matasik Sarah Kristina Sebastian Soelistiono Susetyo Rini Vina Asprilla Vina Astri Joharindu Wicaksono, Ivonne Caroline

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