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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL AKUNTANSI DAN AUDITING UNEJ e-Proceeding Kinerja: Jurnal Ekonomi dan Manajemen Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan JOURNAL OF APPLIED MANAGERIAL ACCOUNTING BUDGETING : Journal of Business, Management and Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi AKUNESA Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Jurnal Ilmu Akuntansi Mulawarman (JIAM) Media Riset Akuntansi Auditing & Informasi Journal of Accounting and Taxation
Zaki Fakhroni
Universitas Mulawarman
Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Persepsi Wajib Pajak Tentang Kualitas Infrastuktur Jalan dan Jembatan terhadap Kemauan Membayar Pajak dengan Transparansi Informasi sebagai Variabel Moderasi Febriani, Aulia; Fakhroni, Zaki
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

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Abstract

The purpose of this research is to obtain empirical evidence on taxpayers' perceptions of the influence of road and bridge infrastructure quality on tax payment willingness with information transparency as a moderating variable. This type of research is quantitative using primary data and purposive sampling method with a total of 130 respondents. Data analysis uses SEM-PLS assisted by SmartPLS Version 3 program. The results of this research provide empirical evidence that: (1) Taxpayers' perception of road infrastructure quality influences tax payment willingness; (2) Taxpayers' perception of bridge infrastructure quality does not influence tax payment willingness; (3) Information transparency does not affect tax payment willingness; (4) Information transparency cannot moderate the relationship between taxpayers' perception of road infrastructure quality and tax payment willingness; (5) Information transparency cannot moderate the relationship between taxpayers' perception of bridge infrastructure quality and tax payment willingness. Keywords: Information Transparency, Road And Bridge Infrastructure Quality, Taxpayers' Perception, Willingness To Pay Taxes.
THE EFFECT OF AUDIT MARKET COMPETITION ON EARNINGS MANAGEMENT WITH AUDITOR INDUSTRY SPECIALIZATION AS A MODERATING VARIABLE Zaki Fakhroni; Triani Putri, Irfi Ade
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 1 (2024): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v24i1.18512

Abstract

This study aims to analyze the effect of audit market competition on earnings management, by considering auditor industry specialization as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2022. To test this relationship, this study uses financial statement data from 75 manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The sample of this study was selected using purposive sampling method. Data analysis was performed using the IBM SPSS 25 analysis tool and using moderated regression analysis to test the hypothesis. The results showed that competition in the audit market has a negative and significant effect on earnings management. This indicates that the higher the level of competition in the audit market, the lower the occurrence of earnings management. This study also found that auditor industry specialization has a significant positive effect in moderating the relationship between audit market competition and earnings management.
The Effect of Understanding Tax Regulations on Taxpayer Compliance with the Business Development Service Program as a Moderation Variable Anisa, Nur; Fakhroni, Zaki
Journal of Accounting and Taxation Vol. 5 No. 1 (2025): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v5i1.2514

Abstract

This study aims to determine the relationship between understanding tax regulations and taxpayer compliance moderated by the business development service program at KPP Pratama Samarinda Ilir. The population in this study were Individual Taxpayers of Micro, Small and Medium Enterprises (MSMEs) registered at KPP Pratama Samarinda Ilir, using the purposive sampling method, there were 78 respondents. The data collection method used a questionnaire. Data analysis used SmartPLS Version 4.1.0.6. Based on the results of the study, empirical evidence was obtained that (1) understanding tax regulations has a positive and significant effect on taxpayer compliance. (2) The business development service program has a positive but insignificant effect in moderating the relationship between understanding tax regulations and taxpayer compliance
Pengaruh Kepemilikan Perusahaan Keluarga Terhadap Tax Avoidance Yang Terdaftar Di Bursa Efek Indonesia Meirelyn, Chelsea; Fakhroni, Zaki
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 8 No. 3 (2023): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jiam.v8i3.13729

Abstract

Bagi perusahaan, pajak merupakan beban yang dapat mengurangi laba yang akan diterima. Sedangkan itu berbanding terbalik dengan yang diinginkan perusahaan, yaitu memaksimalkan laba dan meminimalkan beban. Maka dari itu perusahaan diduga akan memanfaatkan loopholes yang terdapat di peraturan perpajakan di Indonesia. Penelitian ini menganalisis pengaruh kepemilikan perusahaan keluarga terhadap tax avoidance. Variabel independen dalam penelitian ini adalah Kepemilikan Perusahaan Keluarga yang diproksikan dengan FAM. Sedangkan variabel dependen dalam penelitian ini ialah Tax Avoidance yang diproksikan dengan ETR. Populasi dalam penelitian ini ialah perusahaan property and real estate yang terdaftar di BEI. Penelitian ini menggunakan metode dokumentasi berupa laporan keuangan tahunan dan laporan tahunan perusahaan (annual report) periode 2019-2022 yang diperoleh dari situs resmi Bursa Efek Indonesia (www.idx.co.id) dan situ resmi masing-masing perusahaan.
PENGARUH SUPPLY CHAIN MANAGEMENT TERHADAP PERTUMBUHAN LABA DENGAN KEUNGGULAN KOMPETITIF SEBAGAI PEMEDIASI Rohmasari, Inna Dwi; Fakhroni, Zaki
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 7 No. 2 (2023): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v7i2.5742

Abstract

Fenomena mengenai supply chain management yang dianggap menjadi faktor penting dalam meningkatkan daya saing perusahaan dan keunggulan kompetitif teruji dapat menghasilkan laba dan kinerja perusahaan. Sebagai salah satu indikator pertumbuhan yang digunakan untuk mengukur kinerja perusahaan, kami menguji dampak supply chain management terhadap pertumbuhan laba positif pada 8 sampel perusahaan sub sektor makanan dan minuman yang terdaftar di BEI periode 2012-2021. Kemudian menguji dampak supply chain management terhadap keunggulan kompetitif, keunggulan kompetitif terhadap pertumbuhan laba serta supply chain management terhadap pertumbuhan laba melalui keunggulan kompetitif. Dengan analisis jalur, kami menemukan bahwa supply chain management berpengaruh positif dan signifikan terhadap pertumbuhan laba, supply chain management berpengaruh positif dan signifikan terhadap keunggulan kompetitif, keunggulan kompetitif berpengaruh positif dan signifikan terhadap pertumbuhan laba serta keunggulan kompetitif memiliki efek mediasi sebagian atas pengaruh supply chain management terhadap pertumbuhan laba.
Co-Authors Alfini Maryanti Liu ALFINI MARYANTI LIU Dwi Risma Deviyanti FEBRIANI, AULIA Felisitas Defung Hairiyah Hairiyah Hikmawati, Miya Nova Indra Suyoto Kurniawan Irwansyah Irwansyah - Irwansyah Irwansyah Irwansyah Irwansyah Irwansyah Irwansyah Kartika Aprilia Ivani Lewi Malisan Liu, Alfini Maryanti Meirelyn, Chelsea Miya Nova Hikmawati Nadhifa Chairunnisa Pattipawaej Nidia Amanta Sari Novriana, Annisa Ulya Nur Anisa Nurul Shafika Ray Sihab Said Adfan Rohmasari, Inna Dwi Saptiani, Aprilia Dwi Selpiyanti, Selpiyanti Siti Nur Aliza Triani Putri, Irfi Ade Yana Ulfah Yulia Tri Cahyani