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All Journal Jurnal Dinamika Akuntansi Accounting Analysis Journal DHARMA EKONOMI Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Educoretax
Ain Hajawiyah
Universitas Negeri Semarang
Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences

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Tax Aggressiveness Affected by CSR, Capital Intensity, Inventory Intensity, Intengible Assets in Transportation Companies Suryarini, Trisni; Hajawiyah, Ain; Munawaroh, Siti
Jurnal Dinamika Akuntansi Vol 13, No 2 (2021): September 2021
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v13i2.31624

Abstract

Purpose: The purpose of this study is to determine whether tax aggressiveness is influenced by CSR, capital intensity, inventory intensity and intangible assets. Tax aggressiveness is one of the tax planning schemes. The act of tax aggressiveness is not only caused by the behaviour of the taxpayer’s noncompliance with tax regulations but can also be caused by the taxpayer’s desire to make tax-saving in accordance with the regulations.Method: The sample was selected using a purposive samplings technique with the result of 31 transportation companies listed on the Indonesia Stock Exchange from 2016 to 2019. The analysis method used in this research is multiple regression analysis.Findings: The results obtained indicate that the hypotheses put forward three hypotheses were accepted and one was rejected. Capital Intensity has a positive effect on tax aggressiveness, Inventory Intensity has a negative effect on tax aggressiveness, Intangible Asset has a positive effect on tax aggressiveness, the results are accepted. Corporate Social Responsibility disclosure has a negative effect on tax aggressiveness, the results rejected.Novelty: The study reveals that tax aggressiveness can support intangible assets in transportation companies. The Currently developing transportation company is not owned by the company.
The Impact of CSR, Capital Intensity, Inventory Intensity, and Intangible Assets on Tax Aggressiveness Suryarini, Trisni; Hajawiyah, Ain; Munawaroh, Siti
Jurnal Dinamika Akuntansi Vol 13, No 2 (2021): September 2021
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v13i2.31624

Abstract

Purpose: The purpose of this study is to determine whether tax aggressiveness is influenced by CSR, capital intensity, inventory intensity, and intangible assets.Method: The sample was selected using a purposive samplings technique with the result of 61-unit analysis consist of transportation companies listed on the Indonesia Stock Exchange from 2016 to2019. The analysis method used in this research is multiple regression analysis.Finding: The study finds that CSR disclosure has a significant positive effect on tax aggressiveness, while capital intensity and inventory intensity have no effect on tax aggressiveness. In addition, in- tangible assets have a significant negative effect on tax aggressiveness.Novelty: This study examines the effect of CSR disclosure, capital intensity, inventory intensity, and intangible asset on tax aggressiveness in transportation company period 2016-2019. The previous study only examines those variables separately and focuses on different samples and different periods. 
Peningkatan Kemandirian Ekonomi Melalui Nilai Tambah Hasil Bumi Dusun Thekelan Kabupaten Semarang Linda Agustina; Indah Anisykurlillah; Ain Hajawiyah; Atta Putra Harjanto
Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 4, No 2 (2021): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v4i2.2235

Abstract

Tujuan dari pengabdian masyarakat ini adalah untuk meningkatkan kemampuan masyarakat Dusun Thekelan, Kecamatan Getasan, Kabupaten Semarang untuk mengolah produk hasil bumi berupa kentang menjadi produk dengan nilai tambah yang lebih tinggi. Pengabdian kepada masyarakat ini juga bertujuan untuk meningkatkan kemampuan masyarakat memasarkan produk olahannya. Adanya peningkatan kemampuan pengolahan produk dan pemasarannya diharapkan dapat meningkatkan kemandirian ekonomi masyarakat sehingga kesejahteraan meningkat. Peningkatan nilai tambah hasil bumi penting untuk dilakukan mengingat saat ini Dusun Thekelan hanya menjual hasil bumi berupa kentang dalam bentuk bahan mentah tanpa diolah terlebih dahulu sehingga mengakibatkan nilai tambahnya terbatas. Selain itu, masyarakat masih memasarkan produknya secara tradisional sehingga membatasi penjualan hanya pada penduduk lokal. Metode pelatihan dilakukan dengan praktik langsung, diskusi tanya jawab, dan pendampingan. Khalayak Sasaran program pengabdian ini adalah masyarakat Dusun Thekelan, Kecamatan Getasan, Kabupaten Semarang. Tahapan dalam pengabdian masyarakat ini terdiri dari persiapan, pelaksanaan, dan evaluasi. Simpulan dari pengabdian masyarakat ini adalah masyarakat semakin memiliki kemampuan dalam meningkatkan nilai tambah hasil bumi berupa kentang dengan cara mengolahnya menjadi produk bernilai tambah tinggi, tidak langsung menjualnya dalam bentuk mentah. Kemampuan masyarakat dalam memasarkan produk olahannya juga meningkat. Hal ini diharapkan dapat meningkatkan kemandirian ekonomi masyarakat sehingga kesejahteraan masyarakat pun meningkat.
Pendampingan Pra Koperasi Simpan Pinjam Dusun Thekelan Kecamatan Getasan Kabupaten Semarang Kiswanto Kiswanto; Atta Putra Harjanto; Ain Hajawiyah
Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 4, No 2 (2021): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v4i2.2236

Abstract

Permasalahan yang muncul di Dusun Thekelan, Desa Batur, Kecamatan Getasan adalah terkait ketimpangan mata pencaharian, terbatasnya sumber pendanaan dan belum adanya diversifikasi produk hasil pertanian. Hal ini terjadi dikarenakan masyarakat sekitar belum diikutsertakan secara penuh untuk berperan aktif dalam melakukan diversifikasi produk. Kegiatan pengabdian ini bertujuan untuk meningkatkan kesadaran masyarakat untuk untuk mengembangkan diversifikasi produk hasil pertanian dan inisiasi berdirinya Koperasi Simpan Pinjam yang akan membantu permodalan anggota dan mengelola hasil panen para petani. Metode pelaksanaan kegiatan ini yaitu ceramah, tanya jawab, diskusi, dan pendampingan. Langkah strategis yang digunakan adalah (1) memberi wawasan tentang manfaat diversifikasi hasil pertanian dan pentingnya peranan Koperasi Simpan Pinjam dalam meningkatkan kesejahteraan, (2) memberi pengetahuan tentang pemanfaatan lahan pertanian dengan pengelolaan melalui Koperasi Simpan Pinjam, (3) diskusi dan tanya jawab (4) memberikan gambaran dan melakukan simulasi inisiasi pendirian Koperasi Simpan Pinjam, (5) pendampingan dalam menyiapkan diversifikasi produk hasil pertanian dan inisiasi pendirian Koperasi Simpan Pinjam, dan (6) evaluasi. Simpulan dari pengabdian masyarakat ini adalah, masyarakat semakin menyadari akan pentingnya keberadaan koperasi. Pengelolaan koperasi yang tepat dan benar akan dapat memajukan koperasi. Selain itu bagi masyakat dan para anggota akan dapat meningkatkan kesejahteraan hidup.
RESPON AUDITOR DIMASA PANDEMI UNTUK MENJAGA KUALITAS AUDIT Atta Putra Harjanto; Ain Hajawiyah; Sri Harjanto
DHARMA EKONOMI Vol 29, No 55 (2022)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTAuditing is one of the fields in accounting. The public accounting profession has an important role in auditing financial statements in an organization and is a profession of public trust. From the public accounting profession, the public expects a free and impartial assessment of the information presented by management in financial reports (Mulyadi and Puradireja, 1998). Harjanto (2014) explains that good audit quality can be achieved in principle if the auditor applies auditing standards and principles, is independent and impartial, obeys the law and adheres to the professional code of ethics. This study analyzes the auditor's response during the pandemic to maintain audit quality. The purpose of this study is to examine how much audit quality is produced during the current pandemic. The analysis technique uses multiple regression analysis with a sample of Semarang City Public Accounting Firm auditors. Keywords: Audit Planning, Alternative Procedures, Audit Quality ABSTRAKAudit merupakan salah satu bidang yang ada dalam akuntansi. Profesi akuntan publik memiliki peran penting dalam melakukan audit laporan keuangan dalam suatu organisasi dan merupakan profesi kepercayaan masyarakat. Dari profesi akuntan publik, masyarakat mengharapkan penilaian yang bebas dan tidak memihak terhadap informasi yang disajikan oleh manajemen dalam laporan keuangan (Mulyadi dan Puradireja, 1998). Harjanto (2014) menjelaskan bahwa kualitas audit yang baik pada prinsipnya dapat dicapai jika auditor menerapkan standar-standar dan prinsip-prinsip audit, bersikap bebas tanpa memihak, patuh kepada hukum serta mentaati kode etik profesi. Penelitian ini menganalisis respon auditor dimasa pandemi untuk menjaga kualitas audit. Tujuan dari penelitian ini adalah untuk menguji seberap besar kualitas audit yang dihasilkan dimasa pandemi saat ini. Teknik analisis menggunakan analisis regeresi berganda dengan sampel auditor KAP Kota Semarang. Kata Kunci : Perencanaan Audit, Prosedur Alternatif, Kualitas Audit
The Real Earnings Management and Tax Aggressiveness in Indonesia Ain Hajawiyah; Anugrah Rinata Perdana; Indah Fajarini Sri Wahyuningrum
Accounting Analysis Journal Vol 12 No 3 (2023)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v12i3.76515

Abstract

Purpose: This research aimed to examine the effect of real earnings management on tax aggressiveness. Method: The study used a quantitative approach using secondary data from the manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2021. The sampling technique used is the purposive sampling method and the analysis technique used is multiple linear regression using SPSS 25 software. Findings: The findings of this study indicate that real earnings management significantly negatively affected tax aggressiveness. Variable control profitability significantly positively affected tax aggressiveness. Whereas variable control leverage does not affect tax aggressiveness. Moreover, variable size significantly positively affected tax aggressiveness. Novelty: The study uses real earnings management as an independent variable instead of accrual earnings management, which has been commonly used in previous studies. Real earnings management is considered effective in a company’s earnings management strategy because it manipulates data related to day-to-day operation activity of the company. Keywords: Real Earnings Management; Tax Aggressiveness; Profitability; Leverage; Firm Size
The Effect Of Corporate Governance On Effective Tax Rate With Profitability As A Moderating Variable Atta Putra Harjanto; Ain Hajawiyah; Afinda Fredika; Kiswanto Kiswanto
Educoretax Vol 4 No 6 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i6.868

Abstract

This study aims to analyze and describe the effect of corporate governance on the effective tax rate and the role of profitability in moderating the effect of corporate governance on the effective tax rate. The population of this research is non-financial companies registered as participants in the Corporate Governance Perception Index (CGPI) organized by The Indonesian Institute for Corporate Governance (IICG) in 2012-2021 with a total of 153 companies. Sampling in this study using non-random sampling technique with purposive sampling method and obtained a final sample of 67 companies. The data analysis technique used in this study is descriptive statistical analysis and inferential statistical analysis. The regression analysis method with moderating variables used in this study is the interaction test. The results of the study show that corporate governance has a negative effect on the effective tax rate. Leverage and size have no effect on the effective tax rate. Profitability has a negative effect on the effective tax rate. In addition, profitability cannot moderate the influence of corporate governance on the effective tax rate. The originality in this study is the existence of a profitability variable as a moderating variable and the measurement of corporate governance variables in this study uses a good corporate governance rating score based on the assessment of the corporate governance perception index (CGPI).
Co-Authors Afinda Fredika Anugrah Rinata Perdana Atta Putra Harjanto Indah Anisykurlillah Indah Fajarini Sri Wahyuningrum Kiswanto Kiswanto Linda Agustina Siti Munawaroh Sri Harjanto Trisni Suryarini