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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Akuntansi dan Bisnis JASF (Journal of Accounting and Strategic Finance) The Indonesian Journal of Accounting Research

Yudha Aryo Sudibyo

Universitas Jenderal Soedirman

Author-ID : 2736429

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Articles

The Influence of Awareness, Moral Obligations, Tax Access, Service Quality and Tax Sanctions on Taxpayer compliance in Paying Motor Vehicle Tax Linda Nur Yunianti; Negina Kencono Putri; Yudha Aryo Sudibyo; Ascaryan Rafinda
Journal of Accounting and Strategic Finance Vol 2 No 1 (2019): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i1.20

This research aimed to get empirical evidence about the influence of awareness, moral obligation, access tax, quality of service, and tax penalties on taxpayer compliance in paying motor vehicle tax in Banyumas district. The theory used is the Attribution Theory. The population in this research are all taxpayers' two-wheelers and three-wheelers motor vehicle registered in the office of UPPD Banyumas district until 2017 that as many as 501.400 vehicles. The samples used of 100 respondents was calculated based on the formula Slovin of sampling convenience. The data collected by the survey method through a questionnaire. The data analysis technique used in this research is multiple linear regression. The results showed that awareness, a moral obligation, quality of service, and tax penalties have a positive effect on taxpayer compliance in paying motor vehicle tax. Furthermore, the variable of access taxes is positive effect but statistically not significant on taxpayer compliance in paying motor vehicle tax.

Accounting for Startup: As scary as Freddy Yudha Aryo Sudibyo; Novita Puspasari
Jurnal Akuntansi dan Bisnis Vol 21, No 1 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Indonesia has enormous numbers of startup companies which grow rapidly in the past four years. However, many startups fail in the first year due to their lack of business sustainability. The problem for most startups is measurement. In order to measure its growth and efficiency, startup companies need accounting. This study aims to explore and gain an in-depth understanding from the view of startup companies on accounting. With a qualitative approach, this study used the ZMET (Zaltman Metaphor Elicitation Technique) method to dig information from seven startup companies as research participants. Using ZMET’s projective techniques through image metaphors, the study has identified thirteen important constructs which describe a mental model of startup companies toward accounting. Connections among constructs are described in the consensus map, which explains three main themes of this study’s findings: mental block of accounting, accounting as a tool, and ultimate startup goal. This study has theoretical contributions, practical contributions, and methodological contributions.Indonesia memiliki sejumlah besar perusahaan startup yang tumbuh pesat dalam empat tahun terakhir. Namun, banyak startup gagal pada tahun pertama karena kurangnya keberlanjutan bisnis. Masalah yang banyak dihadapi oleh startup adalah pengukuran. Akuntansi diperlukan oleh startup untuk mengukur pertumbuhan dan efisiensinya. Penelitian ini bertujuan untuk mengeksplorasi dan memperoleh pemahaman mendalam dari perusahaan startup mengenai akuntansi. Studi ini menggunakan pendekatan kualitatif, metode ZMET (Zaltman Metaphor Elicitation Technique) digunakan untuk menggali informasi dari tujuh perusahaan startup yang dijadikan partisipan. Proyeksi ZMET mengidentifikasi tiga belas konstruk penting yang menggambarkan model mental perusahaan startup terhadap akuntansi. Hubungan antar konstruk digambarkan melalui consensus map yang menjelaskan tiga temuan penting yaitu mental block akuntansi, akuntansi sebagai alat dan tujuan akhir startup. Penelitian ini mempunyai kontribusi terhadap teori, praktik dan metodologi.

SOME FACTORS THAT AFFECT TRANSFER PRICING DECISION Resa Pide Pratama Septiyani; Wita Ramadhanti; Yudha Aryo Sudibyo
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

The objectives of this research is to analyze the effect of tax minimization, firm size, foreign ownership bonus mechanism, and exchange rate on transfer pricing decision in multinational company engaged in manufacturing that listed on Indonesia Stock Exchange from the year of 2015 to 2016. Sampling method in this study is using purposive sampling using 8 criterias that have been determined. The result of binary regression analysis shows that only tax minimization that has positive effect on transfer pricing decision. While the others variable which are, firm size, foreign ownership, bonus mechanism, and exchange rate do not has an effect on transfer pricing decision.

Determinants of Effective Tax Rates in Indonesia Yudha Aryo Sudibyo; Icuk Rangga Bawono
The Indonesian Journal of Accounting Research Vol 19, No 1 (2016): IJAR January 2016
Publisher : The Indonesian Journal of Accounting Research

Abstract: This study examines the determinants of effective tax rates (ETR) in Indonesia. The previous studies of ETR showed inconsistent results in various countries. Politics and economic factors influence the results of tax research especially between developing and developed countries. OLS regression was used to test the determinants of ETR, while two ETR measurements were used based on accrual and cash tax expense for robustness test. The relationship between firm size and ETR is explained by political power theory which shows the negative association. This result indicates that large firms paid lower corporate taxes than the small firms. The government provides more tax incentives to large firms and expects to attract more investment from them. The association between inventory intensity and ETR shows a positive coefficient of a 0.01 significance level when ETR2 is used as dependent variable. However, we have no substantial evidence to support the association between capital intensity and ETR. The industry effect shows a positive coefficient on the media and communication sector; agriculture, forestry, and fishing sector; as well as the manufacturing sector.Abstrak: Penelitian ini mengkaji faktor-faktor penentu tarif pajak efektif (ETR) di Indonesia. Studi sebelumnya dari ETR menunjukkan hasil yang tidak konsisten di berbagai negara. Faktor politik dan ekonomi mempengaruhi hasil penelitian pajak terutama antara negara berkembang dan negara maju. Regresi OLS digunakan untuk menguji determinan ETR, sementara dua pengukuran ETR digunakan berdasarkan biaya pajak akrual dan tunai untuk uji ketahanan. Hubungan antara ukuran perusahaan dan ETR dijelaskan oleh teori kekuatan politik yang menunjukkan hubungan negatif. Hasil ini menunjukkan bahwa perusahaan besar membayar pajak perusahaan yang lebih rendah daripada perusahaan kecil. Pemerintah memberikan insentif pajak lebih banyak kepada perusahaan-perusahaan besar dan mengharapkan untuk menarik lebih banyak investasi dari mereka. Hubungan antara intensitas inventori dan ETR menunjukkan koefisien positif dari tingkat signifikansi 0,01 ketika ETR2 digunakan sebagai variabel dependen. Namun, kami tidak memiliki bukti kuat untuk mendukung hubungan antara intensitas modal dan ETR. Pengaruh industri menunjukkan koefisien positif pada sektor media dan komunikasi; sektor pertanian, kehutanan dan perikanan; serta sektor manufaktur.

The Implementation of Benford's Law to Detect Indications of Corruption Patterns in Government Institutions Yanuar E. Restianto; Yudha Aryo Sudibyo; Achsanul Qosasi; Suwarno Suwarno
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2021: JTAKEN Vol. 7 No. 2 December 2021
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Disclosure of corruption cases requires a collaboration of experts in law, accounting, and auditing. In Indonesia's context, corruption patterns in government institutions can be identified based on the types of expenditure and the timing of cash disbursements. This study aims to reveal the indications and patterns of corruption in Indonesian government institutions. This study uses data on cash disbursements to detect indications and patterns of corruption. The first-digit, second-digits and first-two-digits digital analysis methods based on Benford's law were employed to analyze the data. This study found differences in cash disbursement transactions data value and Benford's law value. Furthermore, this study also discovers that corruption in government institutions follows a pattern in which corruptions often occur in the procurement of goods/services, purchases of food and beverage, and miscellaneous payments. The indications of corruption transpire throughout the year and show an increase at the end of the year (i.e., October to December), suggesting a 'year-end rush' and a phenomenon of 'hurry-up spending' in government institutions. Another pattern is related to digit groups of 30, 50, 60, and 90 committing corruption through cash disbursement transactions deliberately.

Co-Authors Achsanul Qosasi Ascaryan Rafinda Icuk Rangga Bawono Linda Nur Yunianti Negina Kencono Putri Novita Puspasari Resa Pide Pratama Septiyani Suwarno Suwarno Wita Ramadhanti Yanuar E. Restianto

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