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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Keuangan dan Perbankan Jurnal Akuntansi Multiparadigma DeReMa (Development Research of Management) Jurnal Manajemen Jurnal ASET (Akuntansi Riset) Assets: Jurnal Akuntansi dan Pendidikan Share : Journal of Service Learning Humaniora Jurnal Akuntansi dan Bisnis International Journal of Religious and Cultural Studies Jurnal Akuntansi dan Keuangan

Yenni Mangoting

Department Of Tax Accounting, Petra Christian University, Jl. Siwalankerto 121-131, Surabaya 60236, Indonesia

Author-ID : 2429026

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 20 Documents Claim Missing Document

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Articles

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The Effect of Tax Risk on Tax Avoidance Yenni Mangoting; Oviliani Yenty Yuliana; Jesslyn Effendy; Lovena Hariono; Viennie Melinda Lians
Jurnal Keuangan dan Perbankan Vol 25, No 3 (2021): Juli 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i3.5629

This research intends to investigate whether tax risk is associated with tax avoidance, which is proxied by Cash Effective Tax Rate (CETR). Tax risk is measured by six tax risk components: transactional risk, compliance risk, operational risk, financial accounting risk, managerial risk, and reputational risk. The samples in this research are manufacturing companies listed on the Indonesian Stock Exchange (IDX). With a purposive sampling method, there are 168 firm years which we analyzed with OLS regression. The result in this study showed that tax risk is positively associated with CETR. It implied that choices of tax strategies and activities are involved in high tax risk, but firms still choose to comply with tax regulations, which can be seen in high CETR values. This research found that firms need tax risk management to ensure that tax strategies do not impact the firms’ future losses from additional tax payments and fines. Other than that, this research gives a new option for future researchers to measure tax risk using scoring methods and indicators that are engaged in each of the tax risk components.DOI: 10.26905/jkdp.v25i3.5629

The Effect Of Information Technology And Perceived Risk In Anticipating Tax Evasion Adelheid Gracelia Fiero Paoki; Jesica Delya Yusha; Steven Emanuel Kale; Yenni Mangoting
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aimed to determine tax evasion dynamics under the risk perception of using tax information technology. The study also investigated perceived risk as a moderating variable in the relation between information technology (IT) and tax evasion. One hundred questionnaires were collected from individual taxpayers and analysed using Partial Least Squares (PLS). The result showed that IT could reduce tax evasion. The moderating test result also discovered that taxpayers' risk perception could increase IT usage to reduce tax evasion. These results highlighted that society's acceptance of information technology is more of an effort to do taxation duties that would help them avoid tax inspection and penalty. Risk is believed to be attached to IT, and so eases review and detection of tax fraud, consideration by the taxpayer when tax evasion. That signifies tax authorities' success in modernizing tax administration to minimize tax evasion while increasing tax service quality by optimizing information technology usage. Therefore, these findings serve as a reference for the tax authorities to enact reforms in sustainable information technology to simplify tax administration, improve taxpayers' services and law enforcement.

Auditor Independence Meaningful Abstract Novrida Qudsi Lutfillah; Yenni Mangoting; Darti Djuharni
International Journal of Religious and Cultural Studies Vol 2 No 2 (2020): International Journal of Religious and Cultural Studies (October 2020- March 2021
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2020.10.03

This study purpose is to reveal the meaning of auditor independence based on auditor’s experience. Phenomenological approach was employed as a research method. Data analysis in this study used modified analysis stage of Creswell and Moustakas. Results showed that independence is defined as something ABSTRACT (A=Auditor, B=Behaviour, S=Self Concept, T=Thought, R=Risk, A=Ability, C= Competency, T=Trust). Auditor independence is affected by self concept and trust. Auditor’s behavior toward risk, whether independent or not, provides two alternatives, namely: “how to deal with it later” and “we will see about it later”. Eventually, auditor independence depends on thought, ability and competency.

MEMAKNAI INDEPENDENSI AUDITOR DENGAN KEINDAHAN NILAI-NILAI KEARIFAN LOKAL SIRI’ NA PACCE Nur Alimin Azis; Yenni Mangoting; Novrida Qudsi Lutfillah
Jurnal Akuntansi Multiparadigma Vol 6, No 1 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Memaknai Independensi Auditor dengan Keindahan Nilai-Nilai Kearifan Lokal Siri’ na Pacce. Penelitian ini bertujuan memaknai independensi auditor dalam perspektif nilai-nilai kearifan lokal siri’ na pacce. Pendekatan kualitatif melalui metode reduksi data dan interpretasi digunakan sebagai analisis data. Dalam upaya memperoleh pemahaman yang utuh, triangulasi sumber dilakukan melalui kasus yang berkaitan dengan independensi auditor. Hasil elaborasi kode etik dengan nilai siri’ na pacce mengindikasikan bahwa independensi dimaknai sebagai rasa malu, harga diri, dan solidaritas sosial. Nilai tersebut memiliki lima prinsip (lima akkatenningeng), yakni: ada’ tongeng (berkata benar), lempuk (jujur), getteng (teguh), sipakatau (memanusiakan), dan mappesona ri dewata seuae (berserah pada Tuhan).Abstract: Interpreting Auditor Independence by the Beauty of Siri 'na Pacce Local Wisdom Values. This study aims to interprete auditor independence in the perspective of siri' na pacce. Qualitative approach through data reduction method and interpretation were employed as dataanalysis. To obtain a full understanding, triangulation of sources in several cases relating to auditor independence were used. Results indicate that theelaboration of code of ethics with value of sirri na pacce were interpreted asshame, self-esteem, and social solidarity. This value has five principles (lima akkatenningeng), namely: ada’ tongeng (telling the truth), lempuk (honest), getteng (firm), sipakatau (humanizing), dan mappesona ri dewata seuae (surrender to God).

INTERAKSI KOMITMEN DALAM DINAMIKA KEPATUHAN PAJAK Yenni Mangoting; Christopher Christopher; Natasya Kriwangko; Winda Adriyani
Jurnal Akuntansi Multiparadigma Vol 11, No 2 (2020): Jurnal Akuntansi Multiparadigma (Agustus 2020 - Desember 2020)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2020.11.2.16

Abstrak: Interaksi Komitmen dalam Dinamika Kepatuhan Pajak. Riset ini berupaya membuktikan interaksi kekuasaan koersif dan legitimasi, kepercayaan wajib pajak, serta komitmen terhadap perilaku patuh wajib pajak. Metode yang digunakan adalah Structural Equation Modeling dengan total sampel 100 wajib pajak. Penelitian ini menunjukkan bahwa komitmen menjadi faktor utama yang dapat mempertahankan keharmonisan hubungan antara wajib pajak dan otoritas pajak di masa depan.Sebaliknya, kekuatan koersif dan kekuatan legitimasi cenderung tidak mampu mendorong ketaatan pajak. Oleh karena itu, otoritas pajak perlu merancang pendekatan kepatuhan pajak berdasarkan prinsip komitmen. Abstract: Commitment Interaction in Tax Compliance Dynamics. This study seeks to prove the interaction of coercive power and legitimacy, taxpayer trust, and commitment to taxpayer compliance. The method used is Structural Equation Modeling with a total sample of 100 taxpayers. This study shows that commitment is the main factor that can maintain harmonious relations between taxpayers and tax authorities in the future. On the other hand, coercive power and legitimacy power tend not to be able to encourage tax compliance. Therefore, tax authorities need to design a tax compliance approach based on the principle of commitment.

QUO VADIS KEPATUHAN PAJAK? Yenni Mangoting
Jurnal Akuntansi Multiparadigma Vol 9, No 3 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2018.04.9027

Abstrak: Quo Vadis Kepatuhan Pajak? Penelitian ini bertujuan untuk mengidentifikasi, menilai, dan memberikan interpretasi hasil penelitian kualitatif tentang kepatuhan pajak. Metode yang dijadikan alat analisis adalah meta sinstesis terhadap sejumlah temuan dalam penelitian kualitatif mengenai kepatuhan pajak. Hasil penelitian ini menjelaskan perlunya menciptakan model ketaatan pajak yang berkomitmen. Komitmen menjadi landasan wajib pajak dan otoritas pajak mengemban bagian peran dan kewajiban masing-masing secara proporsional. Kepatuhan pajak dengan komitmen akan mendukung pengumpulan pajak berbasis self assessment, yang meletakkan kewenangan penuh kepada wajib pajak untuk menjalankan ketentuan perpajakan sendiri secara sukarela. Abstract: Quo Vadis the Tax Compliance? This study aims to identify, assess and interpret the results of qualitative research on tax compliance. The method used as an analytical tool is meta-synthesis of a number of findings in qualitative research regarding tax compliance. The results of this study explain the need to create a committed tax compliance model. Commitment becomes the basis of taxpayers and tax authorities to carry out part of their respective roles and obligations proportionally. Tax compliance with a commitment will support the tax collection based on self assessment, which places full authority on taxpayers to carry out their own taxation terms voluntarily.

Taxpayer Compliance Model Based On Transparency, Ethics and Trust Yenni Mangoting; Henri Tangkelobo; Wihelmina Lely Sina
Jurnal Akuntansi dan Bisnis Vol 19, No 1 (2019)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

The effort to develop the taxpayer compliance model is an effective way to understand taxpayers’ motivation in paying tax, which affects tax-compliant behavior. This study uses transparency, ethics, and trust, as factors to predict taxpayers’ compliance. Based on this background, the study aims to test the role of trust and ethics in mediating the factors of transparency and tax compliance. The respondent of this research is Individual Taxpayers running a business in the sector of trade, services, and others. Structural Equation Modelling-Partial Least Square (SEM-PLS) is used to analyze data. Based on empirical data collected from a survey of 113 individual taxpayers in Surabaya, the result shows that transparency and ethics are factors that partially affect tax compliance. The result of the mediating effect also demonstrates that ethics and trust are capable of affecting the role of transparency to increase tax compliance. Taxpayers’ trust and ethical behavior will increase along with the government’s ability to create transparency while governing the tax system and government’s finance, which in return will influence taxpayer’s compliance.Upaya untuk mengembangkan model kepatuhan pajak menjadi cara efektif dalam memahami motivasi wajib pajak dalam membayar pajak yang berdampak pada perilaku kepatuhan pajak. Penelitian ini menggunakan faktor transparansi, etika, dan kepercayaan untuk memprediksi perilaku kepatuhan wajib pajak. Berdasarkan latar belakang di atas, penelitian ini bertujuan untuk menguji peran kepercayaan dan etika dalam memediasi faktor transparansi terhadap kepatuhan pajak. Responden penelitian ini adalah Wajib Pajak Orang Pribadi yang menjalankan usaha pada sektor perdagangan, jasa, dan lainnya. Structural Equation Modelling-Partial Least Square (SEM-PLS) adalah alat yang digunakan untuk menganalisis data. Berdasarakan data empiris yang di kumpulkan melalui survei terhadap 113 wajib pajak orang pribadi di Surabaya, hasil penelitian ini menunjukkan bahwa transparansi dan etika secara parsial merupakan faktor yang mempengaruhi kepatuhan pajak. Hasil uji mediasi penelitian ini menemukan bahwa etika dan kepercayaan mampu mempengaruhi peran transparasi untuk meningkatkan kepatuhan pajak. Kepercayaan dan perilaku etis wajib pajak akan meningkat seiring dengan kemampuan pemerintah menciptakan transparansi dalam tata kelola sistem perpajakan dan keuangan pemerintah yang kemudian berdampak pada kepatuhan wajib pajak.

Apakah Corporate Social Responsibility Mempengaruhi Hubungan Penghindaran Pajak Terhadap Nilai Perusahaan [Does Corporate Social Responsibility Affect the Relationship of Tax Avoidance on Corporate Values?] Adhityawati Kusumawardhani; Yenni Mangoting; Retnaningtyas Widuri
DeReMa (Development Research of Management): Jurnal Manajemen Vol 14, No 1 (2019): May
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/derema.v14i1.1096

This study aims to test a conceptual framework to predict whether CSR can partially moderate the influence of tax avoidance on the value of the company. The sample in this study is a publicly listed company which published annual sustainability reports for the 2013-2016 period. Data were analyzed using multiple regression through SPSS. The results of this study prove that a high ETR values causes a high firm value. Companies that tend not to avoid tax get a positive response from investors. CSR in this study failed to moderate the effect of tax avoidance on firm value. This study explains that corporate CSR cannot be used for tax avoidance purposes in order to increase company value. This study supports the theory of legitimacy which explains that companies must conduct their business responsiblyBahasa Indonesia Abstrak: Penelitian ini bertujuan menguji kerangka konseptual yang memprediksi apakah CSR dapat memoderasi pengaruh penghindaran pajak terhadap nilai perusahaan. Sampel dalam penelitian ini adalah perusahaan terbuka yang menerbitkan laporan tahunan berkelanjutan periode 2013-2016. Data dianalisis dengan menggunakan regresi berganda melalui SPSS. Hasil penelitian ini membuktikan bahwa nilai ETR yang tinggi menyebabkan nilai perusahaan tinggi. Perusahaan yang cenderung tidak melakukan penghindaran pajak mendapatkan respon positif dari para investor. Pada sisi yang lain, CSR dalam penelitian ini tidak berhasil memoderasi pengaruh penghindaran pajak terhadap nilai perusahaan. Temuan ini menjelaskan bahwa CSR yang dilakukan oleh perusahaan tidak memberikan pengaruh terhadap upaya perusahaan melakukan penghindaran pajak dalam rangka meningkatkan nilai perusahaan. Pada sisi lain, penelitian ini mendukung teori legitimasi yang menjelaskan bahwa perusahaan harus menjalankan bisnisnya dengan bertanggungjawab.

URGENSI DIFERENSIASI KEBIJAKAN PAJAK BERDASARKAN RISIKO KEPATUHAN Yenni Mangoting; Angela Agnes Iriyanto; Sherina Halim; Velisya Velisya
Jurnal Akuntansi Multiparadigma Vol 12, No 2 (2021): Jurnal Akuntansi Multiparadigma (Agustus 2021 - Desember 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.2.16

Abstrak – Urgensi Diferensiasi Kebijakan Pajak Berdasarkan Risiko KepatuhanTujuan Utama - Penelitian ini berupaya untuk mengidentifikasi wajib pajak yang mempunyai sikap yang sama terhadap niat untuk patuh.Metode – Penelitian ini menggunakan metode k-means clustering untuk mengelompokkan data ke dalam beberapa kelompok yang memiliki tingkat kemiripan yang maksimum dan kemiripan yang minimum. Sejumlah wajib pajak menjadi sampel pada penelitian ini.Temuan Utama – Penelitian ini menghasilkan lima kelompok wajib pajak, yaitu kepatuhan pajak rasional, komitmen, situasional, agresif, dan pasif. Pengelompokan ini menghasilkan sisi pemahaman yang lebih baik tentang perilaku wajib pajak. Selain itu, pengelompokan ini menghasilkan kebijakan perpajakan berbeda oleh otoritas pajak.Implikasi Teori dan Kebijakan – Penelitian ini memberikan fakta empiris keberadaan wajib pajak mulai dari patuh sampai tidak patuh. Otoritas pajak dapat menggunakan temuan ini untuk menentukan diferensiasi dalam mengimplementasikan kebijakan perpajakan.Kebaruan Penelitian – Pendekatan kelompok memberikan pemahaman lebih baik mengenai perilaku kepatuhan. Abstract – The Urgency of Differentiating Tax Policy Based on Compliance RiskMain Purpose - This study seeks to identify taxpayers who have the same attitude towards complying.Method – This study uses the k-means clustering method to group data into several clusters with a maximum similarity and a minimum similarity. Several taxpayers were sampled in this study.Main Findings – This study resulted in five groups of taxpayers, namely rational tax compliance, commitment, situational, aggressive, and passive. This grouping results in a better understanding of the behavior of taxpayers. In addition, this grouping results in different taxation policies by tax authorities.Theory and Practical Implications – This study provides empirical facts on the existence of taxpayers ranging from obedient to non-compliant. Tax authorities can use these findings to determine differentiation in implementing tax policies.Novelty – The cluster approach provides a better understanding of compliance behavior.

MENGUAK DIMENSI KECURANGAN PAJAK Yenni Mangoting; Eko Ganis Sukoharsono; Nurkholis Nurkholis
Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Menguak Dimensi Kecurangan Pajak. Penelitian ini menguak pemahaman wajib pajak pribadi serta konsultan mengenai fenomena kecurangan pajak. Metode pengumpulan data dilakukan dengan wawancara kepada informan, yang meliputi tiga wajib pajak dan dua konsultan. Analisis data dilakukan dengan interpretasi pemahaman subjektif informan yang kemudian diikuti dengan refleksivitas peneliti. Penelitian ini mengindikasikan bahwa bagi wajib pajak, kecurangan pajak dimaknai sebagai keterpaksaan, kesengajaan, ketidakrelaan, dan keagresifan petugas. Fenomena ini didukung oleh pemahaman konsultan bahwa kecurangan pajak adalah kebutuhan wajib pajak yang perlu didukung. Abstract: Reveals the Dimensions of Tax Fraud. This study reveals the notion of personal taxpayers and consultants about of tax fraud. Data collection methods were conducted by interviewing informants; there are three taxpayers and two consultants. The data analysis is done by interpretation of informants understanding which is then followed by the researchers' reflectivity. This study indicates that taxpayers think that tax fraud is interpreted as compulsive, deliberate action, unwillingness, and aggressive officers. This phenomenon is supported by the consultant's understanding that tax fraud is a need for taxpayers who must be supported.

Co-Authors Adelheid Gracelia Fiero Paoki Adhityawati Kusumawardhani Agus Arianto Toly Agus Arianto Toly Angela Agnes Iriyanto Angeline Sugiarto Yusuf Arja Sadjiarto Chaterine Aprilia Pangestu Christopher Christopher Claresta Puguh Mettasari Utomo Darti Djuharni Dogi, Dean Charlos Padji Eko Ganis Sukoharsono Elisa Tjondro Ellen Valencia Febby Melliani Tjan Hatane Semuel Henri Tangkelobo Jennifer Grace Evangelina Jennifer Priscilla Badalu Jesica Delya Yusha Jesslyn Effendy Jovanna Amaris Koerniawan Lovena Hariono Melly Irna Natasya Hoetomo Michelle Ongkojoyo Natasya Kriwangko Novrida Qudsi Lutfillah Novrida Qudsi Lutfillah Nur Alimin Azis Nurkholis Hamidi Oviliani Yenty Yuliana Patricia Louisa Retnaningtyas Widuri Retnaningtyas Widuri Riesanti Eddi Wijaya Saarce Elsye Hatane Sherina Halim Stephen Widjaya Pranata Steven Emanuel Kale Tonny Stephanus Eoh Vanessa Audrey Yonatan Velisya Velisya Venny Agustine Gozal Viennie Melinda Lians Wihelmina Lely Sina Winda Adriyani

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