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All Journal Jurnal Akuntansi Indonesia Jurnal Ilmiah Ekonomi Islam Jurnal Kajian Akuntansi Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Riset Akuntansi Kontemporer Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Abdimas Langkanae Indonesian Journal of Islamic Economics and Finance Journal of Sustainable Community Service Jurnal Riset Ekonomi dan Akuntansi Journal of Economics and Management Scienties Jurnal RAK (Riset Akuntansi Keuangan) Influence: International Journal of Science Review IIJSE Asian Journal of Management, Entrepreneurship and Social Science
Agung Yulianto
Universitas Swadaya Gunung Jati
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

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Analisis penghindaran pajak dalam perspektif Islam: Peran moderasi GCG pada koneksi politik, CSR, dan profitabilitas Amanda Nurfadillah; Agung Yulianto; Itah Miftahul Ulum
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 4 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i4.19896

Abstract

This study aims to analyze the influence of political connections, rent-seeking, and corporate social responsibility (CSR) on corporate tax avoidance behavior, with the results indicating that corporate social responsibility (CSR) acts as a driving factor. Using quantitative methods and panel data regression analysis, this study examines manufacturing companies listed on the Indonesia Stock Exchange during the period from 2021 to 2024. The sample used is specific, resulting in 556 observations from 139 selected companies. Tax avoidance is measured using the Effective Tax Rate (ETR), political ties using a dummy variable, Corporate Social Responsibility (CSR) using the Corporate Social Responsibility Performance Index, and profitability using Return on Assets (ROA), while Corporate Governance (GCG) is represented by the ratio of independent board members. The results of the study indicate that political ties and corporate profitability significantly influence tax avoidance, while corporate social responsibility (CSR) does not have a significant influence on this. Furthermore, good corporate governance (GCG) was found to mitigate the influence of political ties on tax avoidance. According to Islamic teachings, tax avoidance contradicts the principles of justice and integrity.
Determinants of Individual Taxpayer Compliance: The Moderating Role of Tax Sanctions Lira Pingkiyani; Agung Yulianto
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 11 No. 1 (2026): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v11i1.3833

Abstract

This study aims to analyze the influence of compliance costs, understanding of tax regulations, and taxpayer awareness on Individual Taxpayer compliance, while examining the moderating effect of tax sanctions. Observations at the  Cirebon Satu Tax Office reveal a compliance rate of 17.58% in 2024, determined by the ratio of taxpayers submitting annual tax returns to the total number of registered taxpayers. Despite an increase in the absolute number of submitted tax returns, the compliance ratio has decreased compared to the prior year. This study employed a quantitative survey design involving 381 individual taxpayers registered at the Cirebon Satu Tax Office. Data were collected through a five-point Likert questionnaire using validated indicators from previous studies. The data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 4. The results indicate that compliance costs and understanding of tax regulations have a favorable and significant effect on individual taxpayer compliance, while taxpayer awareness does not show a significant impact. Furthermore, tax sanctions were shown to significantly moderate the relationships among the three independent variables and taxpayer compliance. These findings highlight the importance of consistent tax sanction enforcement in improving taxpayer compliance. Theoretically, this study extends Attribution Theory by demonstrating how internal factors (understanding of tax regulations and taxpayer awareness) and external factors (compliance costs and tax sanctions) interact in shaping taxpayer compliance behavior. Practically, the findings provide implications for tax authorities to strengthen taxpayer education while consistently enforcing tax sanctions to improve individual taxpayer compliance.
Peran Moderasi Dewan Direksi dalam Hubungan Karakteristik Keuangan terhadap Kinerja Keuangan Perusahaan Lulu Salsa Faradila; Agung Yulianto
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.4221

Abstract

This study examines the determinants of financial performance by investigating the effects of firm size, liquidity, and sales growth, while simultaneously assessing the moderating role of the board of directors. Using a quantitative approach and purposive sampling, this study analyzed 162 firm-year observations from food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The Fixed Effect Model (FEM) was selected based on the Chow and Hausman tests as the most appropriate estimation model. Estimation results demonstrate that firm size and sales growth exert a statistically significant positive influence on financial performance, whereas liquidity yields no significant effect. The Moderated Regression Analysis (MRA) reveals a dualistic moderating role of the board of directors: it amplifies the positive impact of firm size on performance, yet conversely attenuates the beneficial effects of sales growth, while its moderating function on the liquidity–performance relationship proves statistically insignificant.
Co-Authors Acep Komara Amanda Nurfadillah Apri Dwi Astuti Dena Nian Sentika Dewi Indriasih Elih Siti Khoerunnisa Exsa Alfika Ida Rosnidah Intan Nurul Aini Itah Miftahul Ulum Janiman Janiman, Janiman Kayati Kayati Khaerunnisanatun Lira Pingkiyani Lulu Salsa Faradila Marlon Rael Astillero Martha Tribuana Paramitha Moh Yudi Mahadianto Mohamad Fajri Muchamad Faisal Muhammad Burhanudin Muhammad Isya Ramadhan Muhammad Naufal Ashifuddin Muhammad Qolyuby Nadya Nurkhasanah Nelia Fariani Siregar Nhazib Alqais Junjunan Nia Renita Christin Nita Nurkomala Prattana Srisuk Putri Fauzia Rita Sugiarti Siska Ernawati Fatimah Siti Nisaa Ullatifah Siti Nur Hadiyati Sri Mulyantini Triana Rahayu Sukma Triya Dede Lusianah Triya Mayasari Vena Vebriyana Puji Lestari Wiwit Apit Sulistyowati Yusuf ,