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All Journal AKUNTABILITAS Jurnal Akuntansi Bisnis Jurnal Riset Akuntansi Terpadu Jurnal Pajak Indonesia (Indonesian Tax Review) Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Journal of Accounting Auditing and Business Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal E-Bis: Ekonomi Bisnis Jurnal Ilmiah Akuntansi Peradaban Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Akuntansi
Fajar Nurdin
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Kausalitas Mental Accounting dan Pengambilan Keputusan Investasi Mesin Produksi: Suatu Studi Eksperimen Fadlil Abdani; Fajar Nurdin
Akuntabilitas Vol 12, No 2 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.77 KB) | DOI: 10.15408/akt.v12i2.11703

Abstract

This research is included in the true experiment which aims to test the main effect and the interaction effect of mental accounting and self efficacy on investment decisions on production machinery. The method used is the true experiment, with the design of 2 x 2 between subjects that uses two levels of mental accounting (existing or absent) and two levels of self efficacy (high or low). Statistical tests are used with ANOVA, for the first and second hypotheses using One Way Analysis of Variance and for the third hypothesis using Two Way Analysis of Variance. The results of the study found that mental accounting proved to influence the investment decision making of production machinery. Self efficacy is also proven to have an effect on investment decisions in production machinery. While the interaction effect between mental accounting and self efficacy does not affect the investment decision making of a production machine.
The effect of Profitability and Stock Split on Stock Return Fajar Nurdin; Fadlil Abdani
Journal of Accounting Auditing and Business Vol 3, No 2 (2020): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v3i2.27721

Abstract

Purpose of the study is to examine the effect of profitability and stock split on stock returns. This study is carried out on companies that undertake stock split on Indonesia Stock Exchange (IDX). The sampling technique used is purposive sampling. The study involves 41 companies that conduct a stock split on the Indonesia Stock Exchange. Data analysis techniques used in this research is linear regression. The result of this study shows that the profitability proxied using the earning per share indicator and return on investment has a significant effect on stock returns. Meanwhile, the stock split is also found has a significant effect on stock return. The result of this study indicates that companies that have higher profitability will provide high stock returns to shareholders. Besides, companies that conduct stock splits receive higher stock returns than companies that are not.
Factors Influencing Earnings Management : an Empirical Study on the Indonesian Stock Exchange Nadira Widya Febrianti; Fajar Nurdin
Jurnal Riset Akuntansi Terpadu Vol 15, No 1 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v15i1.14438

Abstract

This study aims to analyze the effect of Tax Planning, Deferred Tax Expenses, and Tax Expenses on Earnings Management. The independent variables in this study are tax planning, deferred tax expense, and current tax expense, while the dependent variable is earnings management which is measured by capitalization rate as a proxy for the market value of equity. The population of this research is the consumption companies of the Food and Beverage Sub-Sector which are listed on the Indonesia Stock Exchange from 2011-to 2020. The sampling technique was purposive sampling. And obtained 12 companies. The type of data used is secondary data in the form of the company's annual financial statements obtained from the IDX website or company website. Data analysis using multiple linear regression test with the help of SPSS software version 24. The results of this study reveal that tax planning partially does not affect earnings management. Meanwhile, deferred tax expenses and current tax expenses partially affect earnings management. Simultaneously tax planning, deferred tax expense, and current tax expense affect earnings management. This third independent variable is useful for consideration and evaluation in conducting earnings management.
PERILAKU KEPATUHAN PAJAK: PERSEPSI CALON WAJIB PAJAK POTENSIAL Feny Destia; Fajar Nurdin
Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 1 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v8i1.28373

Abstract

This study aims to determine potential taxpayers perceptions of tax awareness, tax knowledge, and modernization of the tax administration system on tax compliance behavior. The research method used is the quantitative method. The research was conducted at Faculty of Economic UIN Maulana Malik Ibrahim Malang. Data Source is the primary data with data collection methods, namely the dissemination of questionnaires to respondents and data analysis methods using Partial Least Square (PLS). The population in this study is students of the Faculty of Economics UIN Maulana Malik Ibrahim Malang with sampling techniques using purposive sampling. The results of the study found that based on the perception of potential prospective taxpayers partially or simultaneously tax awareness, tax knowledge, and modernization of the tax administration affect tax compliance behavior. Keywords : Perception, Tax Awareness, Tax Knowledge, Modernization of The Tax Administration, Tax Compliance Behavior
Factors Influencing Tax Avoidance : An Empirical Study on the Indonesian Stock Exchange Fajar Nurdin; Nadia Nadia
Journal of Accounting Auditing and Business Vol 5, No 2 (2022): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v5i2.39512

Abstract

The study aimed to determine the effect of returns on assets, leverage, and political connections to the level of tax avoidance . This research was conducted on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample collection technique is purposive sampling and obtained a total of  11 companies.  The type of data used is secondary data in the form of the company's annual financial statements obtained from the IDX website or the company's website .  Data analysis uses multiple linear regression tests with the help of SPSS software version 20. The  results of tests that have been done stated that the return on assets has a significant negative effect on tax avoidance. While leverage and political connections have a significant positive effect on tax avoidance.  Simultaneous  returns on assets, leverage ,and political connections affect tax avoidance, with an influence rate of 35.6% while the remaining 64.4% can be described by other independent variables not included in the study
The Effect of Good Corporate Governance on Tax Avoidance: Empirical Study on Trade, Service and Investment Company Listed on the Indonesia Stock Exchange Period of 2016 - 2020 Mar'atul 'Ainish Sholikhah; Fajar Nurdin
JURNAL PAJAK INDONESIA Vol 6 No 2 (2022): Pulih Lebih Cepat, Bangkit Lebih Kuat
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2.1715

Abstract

This research objectives to find out the effect of independent commissioners, institutional ownership, managerial ownership, and audit committees on tax avoidance of service companies listed on the IDX in 2016-2020. This study is a quantitative type using multiple linear regression analysis as a hypothesis test. This study used secondary data from the financial statements of service companies listed on the IDX in 2016-2020. There are 28 samples of service companies listed on the IDX with a research period of 2016-2020 which were selected using the purposive sampling method used in this research. The results showed that the independent board of commissioners, institutional ownership, managerial ownership, and the audit committee had a significant positive effect on tax avoidance with a coefficient of determination of 40.1%. Thus, it can be said that independent commissioners, institutional ownership, managerial ownership, and audit committees have an important role in tax planning, namely tax avoidance. Penelitian ini untuk mengetahui pengaruh dewan komisaris independen, kepemilikan institusional, kepemilikan manajerial dan komite audit terhadap tax avoidance dari perusahaan jasa yang terdaftar di BEI tahun 2014–2020. Penelitian ini berjeniskuantitatif dengan menggunakan menggunakan analisis regresi linear berganda sebagai uji hipotesis . Penelitian ini menggunakan data sekunder dari laporan keuangan perusahaan jasa yang terdaftar di BEI periode 2014 - 2020. Terdapat 28 sampel perusahaan jasa yang terdaftar di BEI dengan periode penelitian tahun 2014 – 2020 yang dipilih menggunakan metode purposive sampling yang digunakan di dalam penelitian ini. Hasil penelitian menunjukkan bahwa dewan komisaris independen, kepemilikan institusional, kepemilikan manajerial dan komite audit berpengaruh positif signifikan terhadap tax avoidance dengannilai koefisien determinasi sebesar 34,1%. Sehingga dapat dikatakan dewan komisaris independen, kepemilikan institusional, kepemilikan manajerial dan komite audit memilikiperan penting di dalam melakukan perencanaan pajak yaitu tax avoidance.
Corporate Governance and Tax Avoidance: A Study on Indonesian Listed Companies (2016-2020) Mar'atul 'Ainish Sholikhah; Fajar Nurdin
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Vol 7, No 1 (2022): June 2022
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v7i1.3859

Abstract

This research objective is to find out the effect of independent commissioners, institutional ownership, managerial ownership, and audit committees on tax avoidance of service companies listed on the IDX in 2016-2020. This quantitative study uses multiple linear regression analysis as a hypothesis test. This study used secondary data from the financial statements of service companies listed on the IDX in 2016-2020. There are 28 samples of service companies listed on the IDX with a research period of 2016-2020, which were selected using the purposive sampling method used in this research. The results showed that the independent board of commissioners, institutional ownership, managerial ownership, and the audit committee had a significant positive effect on tax avoidance with a coefficient of determination of 40.1%. Thus, independent commissioners, institutional ownership, managerial ownership, and audit committees have an important role in tax planning, namely tax avoidance.
The Role of Institutional Ownership as A Moderating Variable in Determining Disclosure of Tax Avoidance (Mining Sector Companies 2018-2022) Fatimah, Nurul; Nurdin, Fajar
Jurnal Akuntansi Bisnis Vol 22, No 1: Maret 2024
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v22i1.11181

Abstract

The research objective is to determine how profitability, capital intensity, company size, and tax avoidance are influenced by institutional ownership. Sample for this research is 34 mining companies registered between 2018 and 2022 on the Indonesian Stock Exchange. Random effect model (REM) is the test model chosen, and panel regression data is tested using the Eviews12 program. The results of the profitability research have a significant positive result on tax avoidance. Capital intensity has no effect on tax avoidance. Meanwhile, business size has a significant effect on tax avoidance in a negative direction. Institutional ownership is unable to moderate profitability and capital intensity to prevent tax avoidance. However, institutional ownership is able to moderate company size on tax avoidance practices.
BUDGET PARTICIPATION AND BUDGETARY SLACK: THE MEDIATING EFFECT OF AUTONOMOUS BUDGET MOTIVATION Novi Lailiyul Wafiroh; Fadlil Abdani; Fajar Nurdin
Jurnal Akuntansi Vol. 10 No. 3 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.3.287-300

Abstract

The purpose of our research is to provide empirical evidence of what and how participation in budgeting relates to the creation of budgetary slack conducted by managers through autonomous budget motivation. This research is expected to contribute to research and practice in the field of management accounting. Hypothetical testing is done empirically by collecting data through questionnaire dissemination surveys in various companies located in East Java. Data testing is performed with the help of the SmartPLS 3.0 app. The results of the data analysis showed that increased participation in budget preparation by managers from various departments led to a decrease in the creation of budgetary slack by managers. Nevertheless, the data test results were unable to prove that autonomous budget motivation was able to act as a mediation variable in the relationship between budget participation and budgetary slack. The results of the study indicate that only by actively participating in the budget preparation process, can directly reduce the tendency of employees to create budgetary slack without waiting for the high motivation of autonomous budgets that employees have first. Keywords: Budget participation, Budgetary Slack, Autonomous Budget Motivation
Ukuran Perusahaan Memoderasi Profitabilitas, Leverage, Capital Intensity, dan CSR terhadap Penghindaran Pajak Ulinuha, Ulfa; Nurdin, Fajar
Jurnal E-Bis Vol 8 No 2 (2024): Vol. 8 No.2 2024
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v8i2.1753

Abstract

Pajak menjadi sumber utama APBN. Meskipun demikian, tantangan penghindaran pajak masih ada untuk mengurangi beban pajaknya dengan sah. Penelitian ini memanfaatkan ukuran perusahaan sebagai variabel moderasi dalam menguji pengaruh profitabilitas, leverage, capital intensity, serta CSR kepada aktivitas penghindaran pajak. Penelitian semacam ini bersifat kuantitatif. Populasi penelitian adalah pelaku usaha manufaktur yang terdaftar di BEI periode 2020–2022. Teknik purposive sampling dipakai dalam mengambil sampel sehingga diper sebanyak 51 sampel. Metode penelitian yang dipakai ialah MRA. Pengujian dilakukan menggunakan perangkat lunak Eviews 12. Hasil penelitian memperlihatkan profitabilitas serta CSR berpengaruh kepada penghindaran pajak. Namun leverage dan capital intensity tidak berpengaruh kepada penghindaran pajak. Dampak leverage serta CSR kepada penghindaran pajak dapat dimitigasi dengan ukuran perusahaan. Meski demikian, dampak profitabilitas serta intensitas modal kepada penghindaran pajak tidak dapat dimitigasi ukuran perusahaan.
Co-Authors Amaliyah, Ahsanul Asikin, Amanda Ilmi Yuniarsi Fadlil Abdani Feny Destia Mar'atul 'Ainish Sholikhah Mar'atul 'Ainish Sholikhah Nadia Nadia Nadira Widya Febrianti Novi Lailiyul Wafiroh Nurul Fatimah Suwandi, Syahirah Hafizh Ulinuha, Ulfa