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

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The Mediating Effect of Students' Perception and Satisfaction on the Relationship of Learning Environment and Accounting Career Angeline Sugiarto Yusuf; Yenni Mangoting; Melly Irna Natasya Hoetomo; Saarce Elsye Hatane; Hatane Semuel
Humaniora Vol. 12 No. 3 (2021): Humaniora
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/humaniora.v12i3.7114

Abstract

The research was inspired by accounting students’ failure to put their knowledge in line with their career choice in the accounting field, which in turn became a concern to higher education providers and accountant associations to be solved. The research aimed to discover accounting students’ intention to be an accountant in accounting education in Indonesia. Data were gathered through a survey with questionnaires involving accounting undergraduate students of both universities and colleges of private and govern as of vocational education in Indonesia. The 311 collected questionnaires were analyzed using Partial Least Square (PLS). The research proves that the learning environment is the main factor influencing students’ intention to pursue their careers in the accounting field. The learning environment as an external factor can alter either perception or perspective of accounting students concerning the accounting profession, affecting students’ intention to pursue a career in the accounting field. Another finding of the research is that perception of students’ beliefs built through interaction and experience of the learning environment elements can affect their satisfaction and intention to pursue a career in the accounting field.
Peran Corporate Social Responsibility dan Tax Avoidance dalam Mempengaruhi Good Corporate Governance terhadap Value Creation Yenni Mangoting; Jennifer Priscilla Badalu; Venny Agustine Gozal; Stephen Widjaya Pranata
Assets: Jurnal Akuntansi dan Pendidikan Vol 8, No 2 (2019)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (49.127 KB) | DOI: 10.25273/jap.v8i2.4231

Abstract

ABSTRAKPenelitian bertujuan untuk menguji apakah tanggung jawab sosial perusahaan dan penghindaran pajak dapat memediasi hubungan tata kelola perusahaan dengan penciptaan nilai. Teknik analisis data yang digunakan adalah regresi linear berganda dengan sampel 573 perusahaan multi-sektor yang terdaftar di BEI. Hasil penelitian menunjukkan bahwa kegiatan tanggung jawab sosial perusahaan, penghindaran pajak, dan tata kelola perusahaan berpengaruh pada penciptaan nilai. Selain itu, penghindaran pajak dapat memediasi hubungan antara tata kelola perusahaan terhadap penciptaan nilai. Di sisi lain, penelitian ini membuktikan bahwa penerapan tanggung jawab sosial perusahaan tidak berdampak pada hubungan antara tata kelola perusahaan yang baik dan penciptaan nilai.ABSTRACTThis study aims to examine whether corporate social responsibility and tax avoidance can mediate the relationship between corporate governance and value creation. The data analysis technique used is multiple linear regression with a study sample of 573 multi-sector companies that listed on the Indonesia Stock Exchange. The results of the study show that corporate social responsibility activities, tax avoidance, and corporate governance have an effect on value creation. Furthermore, tax avoidance can mediate the relationship between corporate governance and the proportion of value. On the other hand, this research shows that corporate social responsibility does not affect the relationship between good corporate governance and value creation.
PELATIHAN PENGELOLAAN KEUANGAN DAN SISTEM AKUNTANSI LEMBAGA PEMERINTAHAN DESA BAGI GURU SMK AKUNTANSI SIDOARJO Retnaningtyas Widuri S.Sos., M.M.; Yenni Mangoting; Elisa Tjondro; Agus Arianto Toly; Arja Sadjiarto
Share : Journal of Service Learning Vol. 7 No. 1 (2021): FEBRUARY 2021
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (498.325 KB) | DOI: 10.9744/share.7.1.46-51

Abstract

Pengelolaan keuangan desa membutuhkan ketrampilan dan kompetensi yang mumpuni dari para perangkat desa. Institusi pendidikan hadir sebagai mitra pemerintah dan sekolah, dalam hal ini SMK, untuk menjawab pemenuhan kebutuhan ketrampilan dan kompetensi tersebut. Sebagai upaya praktis kegiatan pengabdian kepada masyarakat, maka dilakukan pelatihan bagi kelompok guru SMK Sidoarjo untuk mata pelajaran Ekonomi dan Akuntansi khususnya materi pengelolaan keuangan desa. Pelatihan ini sekaligus sebagai wadah untuk mempersiapkan para guru dalam mengimplementasikan pembelajaran akuntansi desa dalam kurikulum baru. Metode pelatihan diberikan dalam bentuk diskusi dan tutorial. Dalam diskusi, pengajar memberikan materi awal mengenai pengantar akuntansi untuk pemerintahan dan metode tutorial diberikan dalam bentuk uji coba software akuntansi desa (open source). Hasil pelatihan menunjukkan bahwa kemampuan guru memahami akuntansi sudah cukup memadai, namun demikian penguasaan software akuntansi desa masih perlu ditingkatkan untuk menunjang pembelajaran akuntansi desa yang akan diberikan kepada siswa dalam bentuk mata pelajaran praktikum akuntansi.
TAX FRAUD INTENTIONS WITH AN INTEGRATIVE MODEL APPROACH Yenni Mangoting; Chaterine Aprilia Pangestu; Febby Melliani Tjan; Jennifer Grace Evangelina
Jurnal ASET (Akuntansi Riset) Vol 13, No 2 (2021): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2021
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i2.38880

Abstract

This study tests whether attitude, social influences, and rationalization act as the factors that influence the intention to commit tax fraud. Furthermore, this study also evaluates the influence of intention towards tax fraud behaviour and tests the moderation effect of information technology and law enforcement in the relationship between intention and tax fraud. The respondents in this study were individual taxpayers. One hundred twelve questionnaires were analyzed using the Partial Least Square (PLS) method. This study showed that attitude, social influences, and rationalization positively influence the taxpayer’s intention to commit tax fraud. Likewise, intention to commit tax fraud positively influenced taxpayers’ fraud behaviour. The moderation test result showed that compared to law enforcement, the interaction between intention and information technology is more effective to prevent tax fraud. This integrative model explains that other than anticipating fraudulent acts through tax service digitalization, morality in tax fraud needs to get more attention from tax authorities.
The Dualism of Tax Consultants’ Roles in the Taxation System Yenni Mangoting; Retnaningtyas Widuri; Tonny Stephanus Eoh
Jurnal Akuntansi dan Keuangan Vol. 21 No. 1 (2019): MAY 2019
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.855 KB) | DOI: 10.9744/jak.21.1.30-37

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The dualism of tax consultant's role as the agent of taxpayers and governments becomes a phenomenon in this research. Therefore, this research aims to understand the meaning of the dualism role of tax consultants in the taxation system. This study uses a qualitative approach to interpretive methods. The interpretive method assumes that reality does not stand alone but is constructed by the research subject. The method of data collection is done by interviewing two taxpayers and three tax consultants. The data analysis focused on the sentences and phrases that directly allude the researched phenomenon. The result of the research tells that there is an effort to balance the dualism of the role so that tax consultants can still protect the taxpayer’s interests, while ensuring that their services do not harm the nation. The balance of the dualism of the role is reflected into four meanings, namely: taxpayer advisors, mediators of taxpayer and government conflicts, aligning taxpayer and government relations and controlling taxpayer compliance
Ownership Structure, Tax Risk, and Tax Avoidance in Indonesia Manufacturing Companies 2016-2020 Yenni Mangoting; Oviliani Yenty Yuliana; Ellen Valencia; Claresta Puguh Mettasari Utomo
Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2022.v17.i02.p11

Abstract

There has not been much research on how management uses tax risk to engage in aggressive tax avoidance in an uncertain business environment. This research aims to see how family and institutional ownership influence the relationship between tax risk and tax avoidance as moderating proxies. The study was conducted on manufacturing companies listed on Indonesia Stock Exchange between 2016 and 2020. Thirty-six companies were selected as the sample using the purposive sampling method. This quantitative research used Ordinary Least Square. The results show that family ownership can strengthen the relationship between tax risk and tax avoidance, while institutional ownership fails to moderate. Family shareholders significantly influence company management when selecting how to utilize the tax risk connected with each business strategy. Family shareholders prioritize the protection of the company’s image over maximizing profits with high risk. Keywords: tax avoidance, tax risk, family ownership, institutional ownership, resource based-view theory
APAKAH INTRUSI BUDAYA DALAM E-TAX SYSTEM DAPAT MENDETEKSI KECURANGAN AKUNTANSI WAJIB PAJAK? Yenni Mangoting; Jovanna Amaris Koerniawan; Michelle Ongkojoyo
Jurnal Akuntansi Multiparadigma Vol 13, No 2 (2022): Jurnal Akuntansi Multiparadigma (Agustus 2022 - Desember 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2022.13.2.18

Abstract

Abstrak – Apakah Intrusi Budaya dalam E-Tax System Dapat Mendeteksi Kecurangan Akuntansi Wajib Pajak?Tujuan utama – Penelitian ini bertujuan menguji peran moderasi budaya dalam pengaruh penggunaan e-tax system untuk mendeteksi tindakan kecurangan akuntansi wajib pajak.Metode – Penelitian ini menggunakan Partial Least Square (PLS) sebagai metode. Sejumlah wajib pajak orang pribadi adalah sampel pada penelitian ini.Temuan utama – Intrusi budaya terbukti relevan dalam mendeteksi perilaku kecurangan wajib pajak. Wajib pajak dengan budaya maskulin tinggi akan melegalkan kecurangan akuntansi untuk menyejahterakan diri. Pada sisi lainnya, wajib pajak merasa penggunaan e-tax system sia-sia jika dana pajak disalahgunakanImplikasi Teori dan Kebijakan – Implementasi e-tax system dinilai sebagai suatu hal yang sudah seharusnya dilakukan oleh otoritas pajak sebagai bentuk adaptasi di era digitalisasi. Oleh karena itu, otoritas pajak perlu mengidentifikasi faktor budaya wajib pajak dan menentukan langkah-langkah mitigasi dampak negatifnya melalui kebijakan perpajakan.Kebaruan Penelitian – Penelitian ini menawarkan solusi membangun kepatuhan pajak berbasis sistem pajak elektronik berdasarkan pendekatan yang berorientasi pada budaya wajib pajak. Abstract – Can Cultural Intrusion in E-Tax System Detect Taxpayer Accounting Fraud?Main Purpose – This study aims to examine the role of cultural moderation in the effect of using an e-tax system to detect accounting tax fraud.Method – This study uses the Partial Least Square (PLS) as a method. A number of individual taxpayers are the sample.Main Findings – Cultural intrusion proved relevant in detecting fraudulent. Taxpayers with a high masculine culture will legalize the fraud for their own welfare. On the other hand, they feel that the use of the e-tax system is futile if tax funds are misusedTheory and Practical Implications – The implementation of the e-tax system should be done by the tax authorities as a form of adaptation in digitalization era. Therefore, the tax authorities need to identify the cultural factors of taxpayers and determine measures to mitigate the negative impacts through taxation policies.Novelty – This research offers a solution to build tax compliance based on an e-tax system based on an approach that is oriented towards taxpayer culture.
KONSTRUKSI TANGGUNG JAWAB AUDITOR PERSPEKTIF MAMAYU HAYUNING BAWANA Novrida Qudsi Lutfillah; Yenni Mangoting; Riesanti Eddi Wijaya; Darti Djuharni
Jurnal Akuntansi Multiparadigma Vol 7, No 1 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (947.181 KB) | DOI: 10.18202/jamal.2016.04.7003

Abstract

Abstrak: Konstruksi Tanggung Jawab Auditor dalam Perspektif Memayu Hayuning Bawana. Penelitian ini bertujuan untuk menggali pengetahuan lokal berdasarkan mamayu Hayuning Bawana (MHB) untuk membangun tanggung jawab auditor. Penelitian ini difokuskan pada mengamati dan menginterpretasikan tanggung jawab auditor berdasarkan MHB. Hasilnya (1) Allah, (2) diri kita dan (3) lingkungan. Sinergi MHB dengan tanggung jawab auditor memiliki empat nilai, yaitu: (1) Tatas, Tutus, Titis, Titi Lan Wibawa, dan tidak ada ranglasakake gatra, (2) teliti setiti ngati-ati: tanggung jawab auditor dalam selalu berhati-hati menerapkan pekerjaan (3 ) Perilaku karyenaktyasing Sesama: tanggung jawab auditor dengan menempatkan collectiveinterests (4) Perilaku eling Dan Waspada: tanggung jawab auditor untuk menjalankan perannya sebagai makhluk Tuhan.  Abstract: Construction of Auditors Responsibilities in Perspective Memayu Hayuning Bawana. This study aims to explore the local knowledge based on Mamayu Hayuning Bawana (MHB) to construct responsibility auditor. Using the intepretive paradigm, this research is focused on observing and intepreting the profesional auditor responsibility based on MHB. The results are (1) God, (2) our selves and (3) the environment. The synergy MHB with the auditor's responsibility have four values, namely: (1) Tatas, Tutus, Titis, Titi Lan Wibawa, and no ranglasakake negara, (2) teliti setitingati-ati: auditor'sresponsibility for always cautious in implement job (3) perilaku karyenaktyasing sesama: responsibility auditor by putting collectiveinterests (4) perilaku eling dan waspada: auditor'sresponsibility to run its role as a creature of God.
The Urgency Of Carbon Accounting Based on Willingness to Pay Carbon Tax Yenni Mangoting; Patricia Louisa; Vanessa Audrey Yonatan
Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i1.52448

Abstract

Main Purpose - The research aims to understand human behavior that plays an important role in reducing CO2 emissions through the concept of WTP which is based on psychological factors, that cover self-esteem, mortality salience, and health consciousness along with demographic factors including income level, knowledge, education, and gender. Method - This study used a survey method, where data was collected through questionnaires that were distributed online to respondents with ages over 17 years. This study collected 150 respondents and data were analyzed using PLS-SEM.Main Findings - The results of the study show that the urgency to legitimize carbon taxes is seen as important by respondents. The average additional burden that respondents are willing to pay is Rp.25.000,- per month. Besides that, all psychological and demographic factors are proven can influence respondents' willingness to pay carbon taxes except for the relationship between income-WTP and self-esteem-health consciousness-WTP.Theory and Practical Implications - The results of this analysis provide insight into the strong will of individuals that can encourage individuals to pay for losses due to carbon emissions based on TMT which will help the regulator to legitimize the implementation of carbon accounting followed by formulating the carbon tax regulations comprehensively as part of global climate governance. Moreover, regulators can focus on the principles of improving the quality of human life rather than just technical issues.Novelty - This research helps to understand the WTP taxes associated with a psychological perspective within the TMT framework.
Edukasi Pelaporan Perpajakan Pekerja Gereja untuk Meningkatkan Kepatuhan Pajak Dean Charlos Padji Dogi; Yenni Mangoting; Retnaningtyas Widuri; Agus Arianto Toly
Share: Journal of Service Learning Vol. 10 No. 2 (2024): AUGUST 2024
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/share.10.2.95-103

Abstract

Terdapat kesenjangan pengetahuan yang signifikan dalam memahami kewajiban untuk mendaftarkan diri guna memperoleh Nomor Pokok Wajib Pajak (NPWP) bagi orang pribadi yang telah memenuhi persyaratan subjektif dan objektif sesuai dengan ketentuan perpajakan. Kesenjangan ini menyebabkan tingkat ketidakpatuhan perpajakan yang tinggi, khususnya di kalangan pekerja gereja, yang sering kali belum sepenuhnya memahami tanggung jawab perpajakan mereka. Akibat dari ketidakpahaman ini adalah ketidakpatuhan yang berpotensi menimbulkan masalah hukum dan finansial di kemudian hari. Oleh karena itu, pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman dan kepatuhan perpajakan para pekerja gereja dalam melaksanakan kewajiban pelaporan Surat Pemberitahuan Tahunan (SPT) Wajib Pajak Orang Pribadi. Kegiatan ini dilaksanakan melalui dua tahap edukasi yang terstruktur. Pada tahap pertama, pekerja gereja diberikan pemahaman mendalam mengenai konsep dasar perpajakan, yang mencakup definisi, tujuan, serta manfaat pajak bagi pembangunan negara Indonesia. Selain itu, mereka juga dibekali dengan pengetahuan tentang kewajiban gereja atau organisasi pengelola gereja untuk melakukan pemotongan pajak sesuai dengan peraturan yang berlaku, termasuk peran mereka sebagai pemotong pajak yang sah. Pada tahap kedua, para pekerja gereja mengikuti pelatihan praktis pengisian SPT 1770, yang difasilitasi oleh mahasiswa, dosen, dan praktisi perpajakan berpengalaman. Hasil dari kegiatan pengabdian masyarakat ini menunjukkan antusiasme yang tinggi dari para pekerja gereja dalam memahami berbagai aspek kewajiban perpajakan, serta peningkatan kemampuan mereka dalam melaksanakan kewajiban pelaporan SPT 1770 dengan benar.
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