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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Pendidikan Ekonomi (JUPE) AKUNTANSI DEWANTARA Jurnal Akuntansi Jurnal Ekonomi dan Bisnis Abdimas Dewantara Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi FINANCIAL : JURNAL AKUNTANSI Jurnal GeoEkonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Equity: Jurnal Ekonomi INVOICE : JURNAL ILMU AKUNTANSI Indonesian Journal of Devotion and Empowerment (IJDE)
Suyanto .
Universitas Sarjanawiyata Tamansiswa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Pengaruh Kinerja Account Representative, Self Assessment System, dan Pemeriksaan Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Suyanto .; Andri Setiawan
Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Vol 12, No 1 (2017)
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.932 KB) | DOI: 10.24269/ekuilibrium.v12i1.428

Abstract

This research is aimed to examine the effect of the performance of AR, self- assessment system, and the tax audit of the individual taxpayer compliance. This research was conducted in the Tax Office (KPP) Pratama Yogyakarta. The data used are primary data on the results of questionnaire 104 respondents and data that can be processed as many as 99 questionnaire. The sampling method using a convenience sampling and data analysis technique used is multiple linear regression techniques. This research findings show that performance of AR, self-assessment system, and the tax audit in partially and simultaneous have had a  positive effect on compliance of individual taxpayers
Kecerdasan Adversitas, Motivasi Diri, dan Minat Berkarir di Bidang Perpajakan: Peran Pemahaman Tri-Nga Fuadhillah Kirana Putri; Ananda Anggun Safara A. Rachmat; Suyanto Suyanto; Nur Anita Chandra Putry
Jurnal Pendidikan Ekonomi (JUPE) Vol 11 No 2 (2023)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jupe.v11n2.p172-185

Abstract

The low number of tax officers in Indonesia is a great opportunity for economics graduates to consider choosing a career in taxation. Economics scholars consider that a career in taxation is quite difficult. Therefore economics students are expected to have motivation and intelligence in facing challenges and difficulties. This study aims to test whether adversity intelligence and self-motivation have a positive effect on career interest in taxation. In addition, this study also aims to test whether understanding Tri-Nga can strengthen the effect of adversity intelligence and self-motivation on career interest in taxation. The research sample was 227 students of the Faculty of Economics at Tamansiswa Universities throughout Indonesia. Hypothesis testing was carried out using multiple linear regression and moderated regression analysis (MRA). The results of the study prove that adversity intelligence and self-motivation have a positive effect on career choices in the field of taxation and understanding Tri-Nga can strengthen the positive influence of adversity intelligence and self-motivation on career intentions in the field of taxation.
THE IMPACT OF FINANCIAL PERFORMANCE, FIRM SIZE AND CAPITAL STRUCTURE ON FIRM VALUE Suyanto Suyanto; Chintya N Bilang
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 9, No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.508

Abstract

This study aims to prove the effect of financial performance, company size and capital structure on firm value. The sample in the study was 144 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The research sample was obtained by purposive sampling technique. The analytical method used is multiple linear regression analysis using SPSS version 23. The results of this research prove that financial performance has a positive effect on firm value, firm size has a positive effect on firm value and capital structure simultaneously has a positive effect on firm value.Keywords: Financial performance, company size, capital structure, firm value 
PENGARUH PROFITABILITAS, LIKUDITAS DAN LEVERAGE TERHADAP FINANCIAL DISTREESS Feri Irawa; Suyanto Suyanto
Jurnal GeoEkonomi Vol. 14 No. 2 (2023)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v14i2.283

Abstract

The purpose of this study is to analyze and detect empirical evidence about the effect of profitability, liquidity and leverage on financial distress simultaneously and partially in banking companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This type of research is using quantitative. In the study there were 3 independent variables namely profitability (ROA), liquidity (CR) leverage (DAR) and the dependent variable namely financial distress (ICR). The population uses all banking companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample was determined using a purposive sampling technique so that there were 20 companies. The analytical method using logistic regression states that profitability, liquidity and leverage have a negative effect on financial distress.
Financial Management of MSMEs Accounting And Tax For Communities Of Productive Age In Kanten, Kebonangung Village, Bantul District Fuadhillah Kirana Putri; Nur Anita Chandra Putry; Teguh Erawati; Nala Tri Kusuma; Enggar Kartika Cahyaning; Suyanto Suyanto
Indonesian Journal of Devotion and Empowerment Vol 5 No 1 (2023): June 2023
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v5i1.63343

Abstract

The President has directed to developing of Micro, Small, and Medium Enterprises (MSMEs) to grow the people's economy. In order to help MSMEs meet their financial reporting needs, the Indonesian Institute of Accountants' Financial Accounting Standards Board (DSAK IAI) compiled and ratified Micro, Small, and Medium Entity Financial Accounting Standards (SAK EMKM), which became effective on January 1, 2018. However, because of the many conveniences in terms of communication and transactions, many people are still not competent to use it or seek information. So, many of them need to pay more attention to taxes and manage their business accounting. This community service activity aims to improve skills and mindsets that are increasingly advanced and developing, especially in people of productive age, in financial management for each individual in Dusun Kanten RT 004, Kanten, Kebonagung Village, Imogiri District, Bantul Regency. The method used is counselling or socialization in MSME accounting and taxation, as well as managing finances in a productive age. The results of this socialization are increased knowledge, understanding, and development related to the tax sector, micro business accounting, and managing finances at a productive age, as well as providing simple accounting and tax training so that the wider community can manage their finances properly. Presiden RI telah memberikan arahan untuk mengembangkan Usaha Mikro Kecil dan Menengah (UMKM) dalam rangka untuk menumbuhkan ekonomi kerakyatan. Dalam rangka membantu UMKM memenuhi kebutuhan pelaporan keuangannya, Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia (DSAK IAI) menyusun dan mengesahkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) yang berlaku efektif per 1 Januari 2018. Meskipun banyak kemudahan dalam hal komunikasi dan transaksi, masih banyak pelaku UMKM yang belum cakap dalam memanfaatkannya seperti halnya dalam mencari informasi terkait dengan SAK EMKM. Hal ini mengakibatkan banyak dari mereka melalaikan pajak dan tidak cakap dalam mengelola akuntansi usahanya sendiri. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan keahlian serta pola pikir yang makin maju dan berkembang terutama pada masyarakat dalam usia produktif dalam pengelolaan keuangan bagi masing-masing individu di Dusun Kanten RT 004, Kanten, Desa Kebonagung, Kecamatan Imogiri, Kabupaten Bantul. Metode yang digunakan berupa penyuluhan atau sosialisasi Akuntansi dan Pajak UMKM serta Mengelola Keuangan Usia Produktif. Hasil sosialisasi ini yaitu meningkatnya pengetahuan, pemahaman, dan perkembangan terkait sektor pajak dan akuntansi usaha mikro, mengelola keuangan di usia produktif serta memberikan pelatihan akuntansi sederhana dan perpajakan sehingga para masyarakat luas mampu mengelola keuangannya dengan baik.
Analysis of Sales Growth and ROA in Tax Avoidance: Corporate Governance Perspective Roy Frananda Saragih; Suyanto Suyanto; Yhoga Heru Pratama
Equity: Jurnal Ekonomi Vol 13 No 1 (2025): Equity : Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v13i1.419

Abstract

A recent comprehensive study reveals the complex dynamics of tax avoidance among manufacturing companies in the ASEAN region. The study, which covers 791 companies with a total of 4,746 research data over the period 2018-2023, provides a comprehensive overview of the parameters that determine tax avoidance. The authors discovered a favorable link between tax evasion behavior and sales growth using E-views 12 moderate regression analysis (MRA) statistical study. Conversely, there is a negative correlation between the practice and Return on Assets (ROA). The little influence of company governance in mitigating the association between sales growth and ROA on tax evasion is one intriguing discovery. This subject demonstrates the intricacy of the tax evasion process, which the corporate governance mechanism is unable to adequately explain. The results of this study make an important contribution to the academic and practical understanding of tax strategies in the ASEAN manufacturing business environment.
Co-Authors Ananda Anggun Safara A. Rachmat Andri Setiawan Anur Alfitriani Bernadetta Diansepti Maharani Chintya N Bilang Doddy Setiawan Elysabet Sugiharti Enggar Kartika Cahyaning Feri Irawa Fuadhillah Kirana Putri Intan Wulandari Lyna Latifah Nala Tri Kusuma Nur Anita Chandra Putry Pasca Putri Lopian Ayu Intansari Ratnaningrum Ratnaningrum Rfanurhidayati Roy Frananda Saragih Siska Damayanti Sri Ayem Supeni Endahjati Teguh Erawati Tri Wahyuni Umi Amilatur Risqi Uum Helmina Chaerunisak Y. Anni Aryani Yhoga Heru Pratama Yhoga Heru Pratama