Article Per Year (5 Year)
p-Index From 2021 - 2026
6.413
P-Index
This Author published in this journals
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 JEA17: Jurnal Ekonomi Akuntansi AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi JURNAL MANAJEMEN MOTIVASI Jurnal Akuntansi dan Ekonomika Jati: Jurnal Akuntansi Terapan Indonesia Syariah: Jurnal Hukum dan Pemikiran Owner : Riset dan Jurnal Akuntansi Jurnal Aplikasi Akuntansi 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 Jurnal Akuntansi Manado (JAIM) Akuntansi: Jurnal Riset Ilmu Akuntansi Ta'amul: Journal of Islamic Economics Indonesian Journal of Humanities and Social Sciences E-JURNAL AKUNTANSI Atestasi : Jurnal Ilmiah Akuntansi Jurnal Indovisi Aktsar: Jurnal Akuntansi Syariah Journal of Accounting and Business Education
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

Published : 55 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 55 Documents
Search

 2   3   4   5   6 
Pengaruh struktur kepemilikan terhadap tindakan penghindaran pajak dengan kualitas audit sebagai variabel moderating Soesilawati Soema Atmadja; Wiwiek Dianawati; Heru Tjaraka
Jurnal Indovisi Vol. 8 No. 1 (2026): Jurnal Indovisi
Publisher : Indonesian Indovisi Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32698/19075108

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris bahwa struktur kepemilikan perusahaan mempengaruhi penghindaran pajak, dan keberadaan kualitas audit sebagai variabel moderasi untuk interaksi pengaruh antara struktur kepemilikan perusahaan terhadap penghindaran pajak (tax avoidance). Subjek penelitian ini adalah perusahaan manufaktur sektor industrial papan utama yang terdaftar (listing) di Bursa Efek Indonesia tahun 2018-2020, melalui wibesite www.idx.co.id . Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah teknik non-probabiliity sampling dengan menggunakan metode purposive sampling, purposive sampling merupakan teknik untuk menentukan sampel penelitian dengan beberapa pertimbangan tertentu dengan tujuan agar data yang diperoleh nantinya bisa lebih representatif, dan didapat 60 perusahaan yang memenuhi kriteria. Data yang digunakan berupa data sekunder yang berasal dari laporan keuangan, laporan tahunan perusahaan, ataupun media informasi lainnya. Sedangkankan teknik analisis data yang digunakan yaitu dengan analisis statistik deskriptif analisis regresi berganda, Uji Asumsi Klasik, Uji t, dan Uji F yang akan diuji dengan menggunakan software SPSS versi 25.
Tax Compliance and Tax Incentives during a Pandemic (Covid-19): Evidence from MSMEs in Indonesia Subandi, Hendi; Tjaraka, Heru
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 2: October 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i2.18945

Abstract

The COVID-19 pandemic has significantly impacted Micro, Small, and Medium-sized Enterprises (MSMEs) by causing reduced demand, supply chain disruptions, cash flow issues, and digitalization challenges. To alleviate these challenges, governments have implemented tax incentives and relief measures. This study examines the factors influencing MSME taxpayer compliance with tax incentives during the COVID-19 pandemic. This study uses a quantitative approach with 167 respondents as MSME taxpayers in East Java, Indonesia. This study uses the SEM-PLS approach. Based on the Theory of Planned Behavior (TPB) and Social Cognitive Theory (SCT), this study's results indicate a positive influence between attitude, subjective norm, Perceived Behavioral Control, and Self-efficacy on behavioral intention to tax compliance. It can be concluded that there is a positive relationship between behavioral intention to comply with taxes and tax compliance, which is moderated by tax incentives. This means that individuals who have a stronger intention to comply with taxes are more likely to actually comply, and this effect can be further strengthened by the provision of tax incentives.
Implikasi Kebijakan De Minimis dan Bea Masuk pada Impor Merchandise Pop Culture dari Jepang dan Korea Selatan di Indonesia Dhivena Leanti Ardhan; Heru Tjaraka
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3294

Abstract

The growth of cross-border e-commerce has significantly increased the importation of pop culture merchandise from Japan and South Korea into Indonesia. In response, the Indonesian government revised its de minimis threshold and import duty policies to protect domestic industries, strengthen tax compliance, and enhance state revenue. This study aims to analyze the implications of these policies on the importation of pop culture merchandise and their impact on consumer behavior and customs compliance. The research employs a qualitative approach using secondary data obtained from government regulations, institutional reports, and relevant academic literature published between 2019 and 2024. Data were analyzed through qualitative content analysis and thematic analysis. The findings indicate that the reduction of the de minimis threshold increases import-related costs for consumers. However, strong fandom loyalty, cultural attachment, and social identity continue to sustain demand for imported merchandise despite higher prices. The study also finds that increased fiscal burdens may encourage consumers to use personal shopper services and informal import channels, creating potential compliance risks and challenges for customs supervision. Therefore, effective implementation of fiscal policies requires integrated digital monitoring systems, risk-based controls, and stronger coordination between tax and customs authorities. These findings contribute to the literature on international taxation and digital trade while providing practical insights for improving fiscal policy in the digital economy.
Does Diversification Strengthen Or Weaken A Firm’s Performance On Stock Price? Elvi Sekar Sari; Heru Tjaraka
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.3795

Abstract

This study examines the impact of diversification on a firm’s performance, specifically in relation to its stock price. The primary aim is to assess whether diversification strengthens or weakens the effect of financial performance on stock prices.The research uses Price-to-Book Value (PBV) as a measure of stock price and Return on Assets (ROA) as a measure of financial performance. The sample consists of 292 companies, with data analyzed through descriptive statistics, regression analysis, and ANOVA. The findings suggest that financial performance, as measured by ROA, has a significant positive effect on PBV, indicating that better financial performance tends to enhance a company's stock price. However, the study also explored whether diversification both international and industrial moderates this relationship. The results showed that while diversification strategies were prevalent in the sample, they did not significantly weaken or strengthen the relationship between ROA and PBV. These findings imply that while financial performance plays a crucial role in determining stock prices, diversification, in this context, does not have a notable moderating effect. This study contributes to the ongoing debate regarding the impact of diversification on firm performance, suggesting that, although diversification may reduce risk, it does not necessarily amplify the financial performance’s impact on stock prices. Further research could explore other factors influencing this relationship and test these findings across different industries and time periods.
Do Attitudes Towards E-Taxation Impact Tax Compliance? Bima Rafly Fachrezzi; Heru Tjaraka
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.
Co-Authors Abd Rohim Abdiyah, Yuni Khoirotul Ahmad Suud Alfa Rahmiati, Alfa Alifiah Wulansari Mustofa Ana Ni’matul Laila Andriyana, Hendra 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 Dhivena Leanti Ardhan Dian Agustia Diana Putri Edrick. P. Putra Elisa Husnul Anisa Elvi Sekar Sari 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 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 Soesilawati Soema Atmadja Sri Iswati Subandi, Hendi Sukamto, Ika Sumiyarsi Tahlila, Siti Najwa Dena Taskurun sumaila Wati, Emiliya Rahma Wiwiek Dianawati Wiwik Supratiwi yanuar nugroho Zainal Fanani Zalsabilla, Vanyda Zielma, Ariel