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All Journal Jurnal Manajemen dan Organisasi Jurnal Administrasi Bisnis Indonesian Journal of Economics and Bussiness Jurnal Bisnis dan Manajemen Jurnal Dinamika Akuntansi Jurnal Akuntansi Multiparadigma JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL EKONOMI DAN BISNIS AIRLANGGA EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JABE (Journal of Accounting and Business Education) JEA17: Jurnal Ekonomi Akuntansi AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi JURNAL MANAJEMEN MOTIVASI Jurnal Akuntansi dan Ekonomika Syariah: Jurnal Hukum dan Pemikiran Owner : Riset dan Jurnal Akuntansi Jurnal Aplikasi Akuntansi Journal of Enterprise and Development (JED) Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Trias Politika Jurnal Pengabdian Masyarakat Asia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Eksplorasi Akuntansi (JEA) Jurnal Manajemen dan Kewirausahaan Jurnal Akuntansi dan Keuangan Indonesia Journal of International Conference Proceedings Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Return : Study of Management, Economic and Bussines JRAP (Jurnal Riset Akuntansi dan Perpajakan) Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Amkop Management Accounting Review (AMAR) Jurnal Akuntansi Manado (JAIM) Ta'amul: Journal of Islamic Economics Indonesian Journal of Humanities and Social Sciences Atestasi : Jurnal Ilmiah Akuntansi Aktsar: Jurnal Akuntansi Syariah
Heru Tjaraka
Accounting Departement, Faculty Of Economics And Business, Universitas Airlangga Surabaya
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Sistem Informasi sebagai Determinan Kinerja Individu Berbasis Enterprise Resources Planning Ardilla Ayu Kirana; Heru Tjaraka
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 4 No. 2 (2020): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.491 KB) | DOI: 10.33795/jraam.v4i2.001

Abstract

This study aims to determine the effect of information system integration, information system flexibility, and share knowledge on individual performance at PT. Pembangunan Perumahan (Persero) Tbk. This study obtained 72 questionnaires distributed to employees of ERP system users who work at PT. Housing Development (Persero), Tbk Data analysis uses the WarpPLS program. The results of this study found that information system integration, information system flexibility, and share knowledge had a significant positive effect on individual performance. This study is useful for companies that use information systems to be able to see how much influence the information system component has on individual performance to improve organizational performance Abstrak Penelitian ini bertujuan mengetahui pengaruh sistem informasi terintegrasi, fleksibilitas sistem informasi, berbagi pengetahuan pada kinerja individu di PT. Pembangunan Perumahan (Persero) Tbk. Penelitian ini memeroleh 72 kuesioner yang didistribusikan kepada karyawan pengguna sistem ERP yang bekerja di PT. Pembangunan Perumahan (Persero) Tbk. Analisa data menggunakan program WarpPLS. Hasil penelitian menemukan bahwa sistem informasi terintegrasi, fleksibilitas sistem informasi, dan share knowledge berpengaruh positive signifikan terhadap kinerja individu. Penelitian ini bermanfaat bagi perusahaan yang menggunakan sistem informasi untuk dapat melihat seberapa besar pengaruh komponen sistem informasi terhadap kinerja individu agar dapat meningkatkan kinerja organisasi
Studi Literatur: Determinan Wajib Pajak dalam Melakukan Agresivitas Pajak Alifiah Wulansari Mustofa; Heru Tjaraka
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 6 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.213 KB) | DOI: 10.47467/alkharaj.v5i6.2623

Abstract

Taxation is one sector that is able to show its contribution to APBN revenues. However, practice in the field shows that many taxpayers try to cut their tax burden through tax aggressiveness. This article was written with the aim of conducting a literature study/study of several factors that can determine a taxpayer's tax aggressiveness. This study utilizes secondary data by reviewing 36 articles obtained from the Google Scholar database. Articles to be reviewed are first selected with certain criteria. The review of the article gives the result that differences in the way taxpayers and the government view taxation can foster a desire for taxpayers to lower their tax burden through tax aggressiveness. Taxpayers who carry out tax aggressiveness are caused by several factors, namely high capital intensity, large company size, high profitability, leverage, and low CSR disclosure. The implications of this research are expected to be able to represent the urgency of the government's function to implement various efforts in order to increase taxpayer awareness not to carry out tax aggressiveness. Keywords: Tax Aggressiveness; Capital Intensity; Company Size; Profitability; Leverage; CSR
TOPIC CRITICAL ANALYSISTAX COMPLIANCE (TAX COMPLIANCE) IN A BIBLIOMETRIC PERSPECTIVE Perdana, Riza; Tjaraka, Heru
JEA17: Jurnal Ekonomi Akuntansi Vol 8 No 1 (2023): April
Publisher : Universitas 17 Agustus 1945 Surabaya

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

Abstract

This study aims to map, test, and analyze Tax Compliance articles that have been published in Scopus indexed international journals. This research also provides a mapping of the research sector that has never been done in the context of the theme of Tax Compliance. This study uses a qualitative method with a Bibliometric approach. Bibliometric research is a part of the Systematic Literature Review technique that examines bibliographic data in an article. This study analyzed 994 articles from 363 Scopus indexed international journals from 1960 - 2022. The results showed that (1) Kirchler was the most prolific writer with 45 articles, (2) the USA was the most productive country with 140 articles, (3) the University of Vienna as the most productive affiliate with 118 articles, and (4) the Journal of Economic Psychology as the most productive journal with 809 articles. This research contributes to the determination of research gaps and suggestions for subsequent research topics to researchers.
The Influence ROA, ROE, NPM, EPS and PER to Market Price on Public Listed Manufacture of Food Products 2018-2022 Mila Hiswatus Sholihah; Heru Tjaraka
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.4788

Abstract

This study aims to provide empirical evidence in financial ratios which include ROA, ROE, NPM, EPS and PER for significance in predicting market prices on public listed food manufacture of food products in the 2018-2022 to minimize information asymmetry, increase transparency and accuracy between management and stakeholders that occur in a stock market. The research samples in this study are public food manufacturing companies in Indonesia in 2018-2022. This study uses panel data with cross-sectional data for 45 companies and time series data from 2018-2022. The total sample in this study is 201 samples. The results of this study indicate that H1 ROA has no significant effect on market price. Meanwhile, H2 ROE, H3 NPM, H4 EPS and H5 PER have a significant effect on market price
The Relationship Between Family Firm Heterogeneity and Tax Avoidance Ary Zalaza Ceradhina Rahmadhani; Heru Tjaraka
Jurnal Dinamika Akuntansi Vol 14, No 2 (2022): September 2022
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v14i2.37739

Abstract

Research purposes: This study aims to obtain empirical evidence about the relationship of the role of the founder in family firm heterogeneity and tax avoidance, with the executive character as a moderating variable.Methods: The population in this study is obtained from listed family companies on the Indonesia Stock Exchange from 2016 – 2019. The hypotheses in this study were tested with OLS (ordinary least square). This study used purposive sampling as the sampling method, in which it produced 134 companies as the research sample.Findings: The findings of this study show that the substantial ownership of founders has a significant positive effect on tax avoidance. Furthermore, founders of family firms who occupy positions as a board of commissioners significantly negatively affect tax avoidance. This study also indicates that the executive characters can moderate the influence of the founder’s role in family firm heterogeneity on tax avoidanceNovelty: This research was using the family firm as a sample of research from Indonesia Stock Exchange so it can enrich the literature about family firm in Indonesia. This research also used the role of the founder of the family firms as an independent variable.
The Effect Of Firm Ownership Moderation On Political Connections With Tax Avoidance taskurun sumaila; Heru Tjaraka; Muhammad Azis
Jurnal Bisnis dan Manajemen Vol 11, No 1 (2024): Jurnal Bisnis dan Manajemen Volume 11 Nomor 1 Tahun 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jbm.v11i1.11921

Abstract

Penelitian ini bertujuan menguji pengaruh moderasi kepemilikan perusahaan terhadap hubungan politik dengan penghindaran pajak di 78 perusahaan manufaktur Indonesia yang terdaftar di BEI antara 2018-2022. Hasil analisis regresi moderasi menunjukkan bahwa hubungan politik berpengaruh positif signifikan pada penghindaran pajak. Namun, moderasi kepemilikan perusahaan bervariasi; kepemilikan saham institusional berpengaruh negatif signifikan, sementara kepemilikan saham manajerial berpengaruh positif signifikan. Keterbatasan penelitian meliputi sampel terbatas pada perusahaan manufaktur BEI dan penggunaan data sekunder. Penelitian mendatang sebaiknya melibatkan sektor industri dan ukuran perusahaan yang lebih beragam, data primer, serta metode penelitian yang lebih komprehensif seperti analisis jalur atau eksperimen. Faktor kontekstual dan variabel kontrol tambahan juga perlu dipertimbangkan untuk pemahaman yang lebih mendalam tentang pengaruh moderasi kepemilikan perusahaan terhadap hubungan politik dan penghindaran pajak di perusahaan manufaktur Indonesia.
PENGENAAN PAJAK PADA PERDAGANGAN ONLINE (ECOMMERCE): SEBUAH LITERATUR REVIEW Pitaloka, Raci; Tjaraka, Heru
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 1 (2023): Edisi Januari - April 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i1.2927

Abstract

Maksud dari penelitan ini yakni guna mengetahui perpajakan transaksi e-commerce serta faktor dan solusi penghambat perpajakan pada transaksi e-commerce. Metode penelitian berupa tinjauan literatur, setelah itu hasil studi sebelumnya dibandingkan dan dianalisa untuk menarik kesimpulan. Asal mula pustaka dan data sekunder yang berhubungan pada e-commerce seperti jurnal, buku, forum media dan dokumen penelitian yang dilakukan organisasi survei yang telah digunakan untuk menganalisa penelitian ini. Berdasarkan penelitian, transaksi e-commerce akan dikenai pajak berupa PPh dan PPN. Kendala dari pungutan PPh dan PPN pada transaksi e-commerce di negara Indonesia ialah rendahnya pemahaman pengusaha online tentang pembayaran pajak, kurangnya penegasan hukum terhadap wajib pajak yang lalai melengkapi tanggungannya, tidak adanya kewajiban mempunyai NPWP bagi pengusaha online dan belum terdapat ketentuan yang dengan tegas mengelola pemungutan pajak terhadap pengusaha online tersebut.
Do Attitudes Towards E-Taxation Impact Tax Compliance? Fachrezzi, Bima Rafly; Tjaraka, Heru
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 3, March 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v8i3.40932

Abstract

This research aims to collect empirical data on the influence of e-tax perceptions and tax sanctions on compliance, using risk perception as a moderating factor. The data analysis was conducted using WarpPLS. The study sample comprised 34 taxpayers from the hotel, restaurant, and entertainment sectors. The findings indicate that risk preference did not affect the correlation between e-tax and tax sanctions on compliance in Banyuwangi. This highlights that the implementation of electronic taxation does not automatically enhance tax compliance. This is attributed to taxpayers’ risk-neutral attitudes, who believe that risk does not materially impact their business operations. Consequently, e-tax and its associated sanctions are not viewed as viable to foster compliance. This study uniquely focuses on taxpayers’ risk preferences as an internal factor, given their variability among taxpayers, particularly concerning e-tax adoption
The Accounting Irregularities, Transfer Pricing Aggresiveness, and Firm Value: Does Tax Aggressiveness Matter? Wardhana, Rony; Anam, Saiful; Ivanda, Muhammad Nur Miftakhul; Tjaraka, Heru; Hidayatullah, Hidayatullah
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n1.p75-87

Abstract

Introduction / Main Objectives: This research aims to examine factors that influence firm value, including Accounting Irregularities, Tax Aggressiveness, Transfer Pricing Aggressiveness. Background Problems: The company has the aim of getting profits that continue to grow consistently to increase firm value. Research Method: The notion was tested using Smart Partial Least Square (SmartPLS) version 3.0 software. Numeric data used in the computations is derived from secondary sources. This study focuses on the examination of financial data pertaining to manufacturing enterprises throughout the time frame of 2016 to 2022. Findings / Results: The findings of this study are that Accounting Irregularities and Transfer Pricing Aggressiveness have an effect on Tax Aggressiveness, but Accounting Irregularities, Transfer Pricing Aggressiveness and Tax Aggressiveness have no effect on Firm value. Mediation one and mediation two in this study also had no effect. Conclusion: These results can be a reference for investors in making investment decisions, companies in making decisions regarding tax avoidance can also use this research as a reference. The novelty of this research is the Accounting Irregularities variable with the mediation of tax aggressiveness on firm value, which has not been studied much in previous research.
Praktik Transfer Pricing di Perusahaan Multinasional: Pendekatan Fenomenologi Serafin, Maria Immaculata Oletha; Tjaraka, Heru
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.8732

Abstract

Globalisasi yang semakin luas telah membuka peluang bagi perusahaan multinasional untuk melakukan transaksi bisnis tanpa batasan wilayah. Fenomena ini mendorong peningkatan praktik transfer pricing, dimana perusahaan multinasional memindahkan keuntungan antar anak perusahaan untuk meminimalisasi kewajiban pajak. Penelitian ini merupakan penelitian kualitatif dengan pendekatan fenomenologi transendental untuk memahami kompleksitas praktik transfer pricing dari sudut pandang para praktisi perpajakan yang terlibat. Teori atribusi digunakan untuk menganalisis faktor internal dan eksternal yang memengaruhi perilaku Perusahaan multinasional tentang transfer pricing. Penelitian ini memberikan kontribusi dengan menawarkan pengetahuan yang lebih kaya tentang praktik transfer pricing. Temuan penelitian ini dapat membantu otoritas pajak dalam mengembangkan kebijakan dan strategi yang lebih efektif untuk mengawasi praktik transfer pricing.  
Co-Authors Abd Rohim Abdiyah, Yuni Khoirotul Ahmad Suud Alfa Rahmiati, Alfa Alifiah Wulansari Mustofa Ana Ni’matul Laila Andriyana, Hendra Anggraini Winata, Delicia Devi Anisa, Elisa Husnul Anisa, Elisa Husnul Ardianto, Riki Ardilla Ayu Kirana Ary Zalaza Ceradhina Rahmadhani Bambang Tjahjadi Bima Rafly Fachrezzi Chandra Adi Pratama David David Devi Sulistyo Kalanjati Dewi Prastiwi Dian Agustia Diana Putri Edrick. P. Putra Elisa Husnul Anisa Erina Sudaryati Fitri Sya'bania, Anisa Hartanto, Anton Dwi Hengky Veru Purbolakseto I Gusti Dimas Prasetyawan Ranuh I Made Narsa Isnalita Izzato Millati Khoirunisa, Ulil Elma Khuluqy, Hilmi Kurniawati, Ika Atma Lidia Sari Christina Lilik Suroya Maria Immaculata Oletha Serafin Maulidia, Baiq Ridha Rahayu Mila Hiswatus Sholihah Mirza Maulinarhadi Ranatarisza Muhaimin Muhaimin Muhammad Azis Muhammad Nur Miftakhul Ivanda Mujennah Mujennah Muslich Anshori Mustikasari, Elia Natalia Kartika Nisy Kenaya Ginting, Anastasia Noorlailie Soewarno Pitaloka, Raci Pratama, Chandra Adi Pratama, Nesza Qurrotul Aini Ratna Wardani Rinda Septiani Riza Perdana, Riza Rony Wardhana Saiful Anam Santi Novita Sari, Elvi Sekar Satia Utama, Anak Agung Gde Serafin, Maria Immaculata Oletha Shintyamani, Yogeswari Sista Siti Maisaroh Situmorang, Bornok Sri Iswati Sukamto, Ika Sumiyarsi Tahlila, Siti Najwa Dena Taskurun sumaila Wati, Emiliya Rahma Wati, Eny Gangga Wiwik Supratiwi yanuar nugroho Zainal Fanani Zalsabilla, Vanyda Zielma, Ariel