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All Journal JURNAL ECONOMIA Journal of Economics, Business, & Accountancy Ventura Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business Jati: Jurnal Akuntansi Terapan Indonesia Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi JASF (Journal of Accounting and Strategic Finance) The Indonesian Journal of Accounting Research Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia ABIS: Accounting and Business Information Systems Journal
Eko Suwardi
Departemen Akuntansi, Fakultas Ekonomika Dan Bisnis, Universitas Gadjah Mada, Yogyakarta
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Dampak Moderasi Moral Perpajakan pada Hubungan Perceived Probability of Audit dan Sanksi terhadap Perilaku Kepatuhan Pajak Usaha Mikro, Kecil dan Menengah (UMKM) Riri Zelmiyanti; Eko Suwardi
Journal of Applied Accounting and Taxation Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.507 KB) | DOI: 10.30871/jaat.v4i1.1097

Abstract

This study aims to explore more carefully and in detail the influence of economic factors (perceived probability of audits and sanctions) and behavioral factors (moral) of the tax compliance of SMEs in Indonesia. Research on tax compliance has been done, but still a bit that combines economic and behavioral factors. Previous research mostly done on large companies and to individual taxpayers. The current study was conducted on SME entrepreneurs. This study tried to moderate the tax morale in relation to perceived probability of audits and sanctions against tax compliance. Samples in this study were individual taxpayers from SMEs in Yogyakarta. The research data was collected through a survey. Questionnaires had been processed in this study were around 118 questionnaires. Testing the hypothesis in this study used multiple regression analysis and analysis regression moderated. Regression analysis tool used is IBM SPSS 19.0. The results of this study indicate that the perceived probability of audits and sanctions have a direct impact on tax compliance. This study was not able to prove the moral moderating effect of taxation on the relationship perceived probability of an audit of tax compliance. This study also can not prove the moral moderating effect of taxation on the relationship sanctions on tax compliance.
Persepsi Etis Aparat Pajak dan Mahasiswa: Studi Empiris pada Pemeriksa Pajak, Account Representative dan Mahasiswa Sekolah Tinggi Akuntansi Negara Marsono Abdurrasyid; Eko Suwardi
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 1 (2010): Jurnal BPPK (printed version)
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

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

Abstract

The objectives of this study were to empirically test the difference of ethical perceptions between tax officers and students, and to test the difference between groups in tax officers and students. Population of this study was tax officers in Java except West Java and Banten provinces and students of Sekolah Tinggi Akuntansi Negara (STAN). Questionnaires were distributed to 1000 tax officers and 400 students. The number of returned and qualified questionnaires was 830 consisting of 535 from tax officers and 295 from students. The difference test with .05 significant level indicated that there was significant difference in ethical perceptions between the tax officers and the students where the tax officers had better ethical perceptions than the students did. The other result revealed that there was no significant difference in ethical perceptions between the tax auditors and the account representatives with a tendency that account representative’s ethical perceptions were better than tax auditor’s. Besides, based on the result of the difference test between the freshmen and the seniors, there was no difference in ethical perceptions with a tendency that the senior’s ethical perceptions were better than the freshmen’s. The implication of this study includes a need to continuously enforce ethical values in tax institution through examples from their executives in maintaining good ethical climate and culture. Besides, to engraft ethical values to among students of STAN as tax officer candidates, appropriate ethical education formats are needed both when they sit in their college and when they are about to be tax officers.
The Effect of Tax Knowledge on Voluntary Tax Compliance with Trust as a Mediating Variable: A Study on Micro, Small, and Medium Enterprises (MSMEs) Farah Nisa Ul Albab; Eko Suwardi
The Indonesian Journal of Accounting Research Vol 24, No 3 (2021): IJAR September 2021
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.528

Abstract

One of the determinants of tax compliance is tax. Tax rules often change according to certain conditions. This study examines the role of tax knowledge on volunteer compliance and trust as an intervention variable. The Slippery Slope Framework by Kirchler et al. (2008) was used as the framework of this study. Using a survey method using a questionnaire, this study uses a sample of 108 entrepreneurs belonging to Micro, Small, and Medium Enterprises (MSMEs) in the Special Region of Yogyakarta. The data analysis technique used is SEM-PLS. The test results show that tax compliance and trust are influenced by tax knowledge. The results of the study also show that tax knowledge increases trust. Our research also finds that trust partially mediates the effect of knowledge on voluntary taxation. The results of this study indicate the importance of knowledge and trust of taxpayers to improve voluntary tax compliance.
Perbandingan Kinerja Reksa Dana Syariah dengan Reksa Dana Konvensional Cahyaningsih Cahyaningsih; Eko Suwardi; Doddy Setiawan
The Indonesian Journal of Accounting Research Vol 12, No 2 (2009): JRAI May 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.206

Abstract

The objective of this research is to evaluate the balanced shariah mutual fund performance compared with the balanced conventional mutual fund performance during the bull market of 2004-2006. Mutual fund performance can be measured by using Jensen Index, Sharpe Index, Treynor Index, MM Index, and TT Index. The information about security selection and market timing ability can be measured by using Henriksson-Merton Model and Treynor-Mazuy Model. The statistic methods used to test hypothesis are one sample t-test, independent sample t-test, simple regression analysis, and multiple regression analysis. Finally, the results show that during the bull market of 2004 and 2006 the conventional mutual funds have been able to outperform the shariah mutual funds, but in 2005 the shariah mutual funds have been able to outperform the conventional mutual funds. Portofolio managers of the conventional mutual funds have superiority skills in security selection and market timing ability than portofolio managers of the shariah mutual funds.
EKSPLORASI KESEMPATAN UNTUK MELAKUKAN FRAUD DI PEMERINTAH DAERAH, INDONESIA (EXPLORATION OPPORTUNITIES TO COMMIT FRAUD IN LOCAL GOVERNMENTS, INDONESIA) Maria, Evi; Halim, Abdul; Suwardi, Eko; Miharjo, Setiyono
Jurnal Akuntansi dan Keuangan Indonesia Vol. 16, No. 1
Publisher : UI Scholars Hub

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Abstract

This study aims to explore the opportunity factors to commit fraud in local governments, Indonesia. The study samples were 785 local governments in Indonesia that had been audited by the Audit Board of the Republic of Indonesia in 2012 and 2013 fiscal years. Data were analyzed using factor analysis and logistic regression analysis. This study found that the opportunity to commit fraud in local governments, Indonesia could be measured using sub-districts, total assets, population, and capital expenditure variables. Additional test results found opportunity factor statistically significant affected the probability of fraud cases in local governments, Indonesia. This research only focuses on exploring the opportunity factor for fraud, in terms of ineffective monitoring and has not explored the opportunity factors that encourage fraud in terms of industrial nature and organizational structure
Evaluasi Penerapan Metode Segmentasi Wajib Pajak: Studi Kasus Kantor Pelayanan Pajak Pratama Temanggung Alan Afriyanto; Eko Suwardi
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 1: March 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i1.17946

Abstract

Penelitian dilakukan untuk menganalisis penerapan metode segmentasi dan menemukan kendala dalam penerapan metode segmentasi. Kebaruan penelitian ini adalah sudut pandang penelitian dari otoritas pajak; menggunakan teori risiko kepatuhan; dan dianalisis dari dua kategori wajib pajak (strategis dan lainnya/kewilayahan). Penelitian ini menggunakan metode kualitatif dan pendekatan yang digunakan adalah studi kasus. Kantor Pelayanan Pajak Pratama Temanggung (KPP Pratama Temanggung) dipilih sebagai studi kasus. Data dikumpulkan melalui tiga cara, yaitu wawancara mendalam, observasi, dan studi dokumentasi. Temuan dalam penelitian ini adalah sebagai berikut KPP Pratama Temanggung telah mencoba mengembangkan metode segmentasi berdasarkan SE-07/PJ/2020. Namun, mereka masih menghadapi lima tantangan utama, yaitu validitas data yang rendah; rendahnya pemahaman tentang pajak yang dimiliki sebagian besar wajib pajak; wilayah kerja memiliki medan yang berat; teknologi yang digunakan masih terbatas; dan tidak ada pemetaan pegawai. Secara umum metode segmentasi untuk wajib pajak strategis belum efektif, sedangkan metode segmentasi untuk wajib pajak lainnya sudah efektif meningkatkan penerimaan pajak. Berdasarkan temuan tersebut, implikasi dari penelitian ini adalah hasil penelitian mendukung teori risiko kepatuhan; DJP harus segera membuat regulasi terkait kerja sama dengan pemerintah daerah; dan DJP sebaiknya segera menyempurnakan aturan SE-07/PJ/2020.
Eksplorasi Peran Inspektorat dalam Pelaksanaan Fungsi Pengawasan terhadap Pengelolaan Dana Desa: Studi Kasus pada Inspektorat Daerah Kabupaten Gunungkidul Lathifah Nur Aini Rahmawati; Eko Suwardi
ABIS: Accounting and Business Information Systems Journal Vol 11, No 3 (2023): August
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/abis.v11i3.85805

Abstract

>Penelitian ini bertujuan untuk mengeksplorasi peran inspektorat daerah dalam pelaksanaan pengawasan keuangan khususnya berkaitan dengan pengelolaan dana desa, mengidentifikasi kendala yang dihadapi oleh inspektorat daerah secara keseluruhan dan mendalam serta upaya yang dilakukan untuk mengatasi kendala tersebut. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kualitatif dengan pendekatan studi kasus. Sampel dari penelitian ini merupakan auditor internal di Inspektorat Daerah Kabupaten Gunungkidul, serta staf dari dinas dan pemerintah desa di Kabupaten Gunungkidul. Berdasarkan teori peran organisasi, ditemukan bahwa Kepala daerah mengirimkan peran pengawasan kepada Inspektorat Daerah Kabupaten Gunungkidul sebagai pemegang peran. Inspektorat Daerah Kabupaten Gunungkidul telah melaksanakan peran pengawasan sesuai dengan peraturan dan pedoman yang berlaku. Inspektorat Daerah menghadapi konflik peran dan peran berlebih yang dilatarbelakangi oleh kendala internal menyebabkan peran pengawasan belum optimal. Inspektorat Daerah Kabupaten Gunungkidul juga menghadapi kendala dari eksternal dalam melaksanakan peran pengawasan terhadap pengelolaan dana desa. Peneliti menemukan beberapa upaya yang dilakukan oleh Inspektorat Daerah Kabupaten Gunungkidul untuk mengatasi kendala tersebut.
Corporate Income Tax Rates Reduction and Earnings Management: Empirical Evidence from Indonesia Suwardi, Eko; Saragih, Arfah Habib; Fajri, R Muhammad
The Indonesian Journal of Accounting Research Vol 27, No 3 (2024): IJAR September 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.777

Abstract

In response to the reduction of Indonesia's corporate income tax rate (from 25% to 22%), this paper investigates whether companies engage in earnings management. This study employed a mean difference test to analyze a sample of companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. The findings of this study show that companies implemented earnings management practices in 2018, 2020, and 2021 in response to the implementation of a reduction in corporate income tax rates. However, there is no indication of earnings management practices in 2019 and 2022. Further findings from the mean difference test show that, in general, companies are increasingly adopting income decreases from the two periods before (2018 and 2019) to the two periods after (2020 and 2021) the drops in tax rates. Finally, additional analysis reveals disparities in earnings management strategies between profitable and loss-making companies. Company management can manage its profits in response to changes in tax regulations by reducing corporate income tax rates. By doing so, companies can gain a certain amount of tax savings. Overall, the findings of this study are expected to be interesting and important for policymakers
Kemampuan Manajerial dan Kompensasi Manajemen terhadap Penghindaran Pajak dengan Kualitas Audit sebagai Moderasi Khoirunnisa', Lisa Oktaviana; Suwardi, Eko
ABIS: Accounting and Business Information Systems Journal Vol 12, No 3 (2024): August
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/abis.v12i3.93343

Abstract

Penelitian ini bertujuan untuk menguji hubungan antara kemampuan manajerial, kompensasi manajemen, dan kualitas audit terhadap penghindaran pajak pada perusahaan manufaktur di Indonesia. Berdasarkan penelitian sebelumnya yang membahas hubungan langsung antara kemampuan manajerial dan kompensasi manajemen terhadap penghindaran pajak, penelitian ini memasukkan variabel kualitas audit sebagai moderasi yang masih sangat sedikit diteliti.Penelitian ini menggunakan pendekatan kuantitatif. Pengambilan sampel menggunakan nonprobability sampling dengan teknik purposive sampling. Populasi penelitian adalah perusahaan manufaktur terdaftar di BEI tahun 2011-2015.Penelitian ini melakukan pengujian dengan menggunakan pendekatan Moderated Regression Analysis dengan penghindaran pajak sebagai variabel dependen. Kemampuan manajerial, kompensasi manajemen sebagai variabel independen dan kualitas audit sebagai variabel moderasi. Berdasarkan data yang didapatkan sebanyak 271 total pengamatan dari 60 perusahaan, ditemukan dua hipotesis terdukung dan tiga hipotesis tidak terdukung. Ditemukan kemampuan manajerial dan kualitas audit berpengaruh signifikan terhadap penghindaran pajak. Kompensasi manajemen tidak berpengaruh signifikan dan kualitas audit tidak dapat memoderasi hubungan kemampuan manajerial dan kompensasi manajemen terhadap penghindaran pajak.Hasil penelitian ini menyimpulkan bahwa praktik penghindaran pajak tidak mudah untuk ditemukan dan diungkapkan oleh otoritas pajak sendiri. Kebutuhan akan kerja sama antara pemerintah, otoritas pajak, dan auditor eksternal sangat berperan penting untuk memitigasi tindakan penghindaran pajak oleh perusahaan.
The effect of audit firm tenure in artificial rotation on audit quality Junaidi, Junaidi; Apriyanto, Harun Pamungkas; Nurdiono, Nurdiono; Suwardi, Eko
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 3 (2014): December 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.365

Abstract

This study aimed to examine the effect of auditor tenure in artificial rotation on audit quality. Tenure shows the relationship between the audit firms and a client that is measured in years. Artificial rotation of auditor (audit firm) indicates a condition that, conceptually, there has been a change of auditors leading to the auditor relationship with the client to be disconnected, whereas substantive auditor-client relationship is ongoing. Formally, the auditor does not violate the rules and is still able to audit for the same client. Yet, in the long-term, it could affect the audit quality. The longer auditor tenure, the closer auditor-client relationship is. Thus, the auditor accommodates the interests of the client at the client's financial statements, including the practice of discretionary accruals as a proxy for audit quality. The samples were selected by purposive sampling method of the companies listed in Indonesia Stock Exchange from the year 2002-2010, with multiple linear regression approach. It shows that tenure, and total assets do not affect the quality of the audit while the size of the audit firm, and debt statistically have significant effect on audit quality. Future studies may extend the period of observation, and using other audit quality measures, such as fraud, and the propensity of auditor to issue going concern opinion..
Co-Authors A Halim Abdul Halim Alan Afriyanto Arika Artiningsih Bambang Hartadi Cahyaningsih Cahyaningsih Doddy Setiawan Ertambang Nahartyo Evi Maria Evi Maria Fajri, R Muhammad Farah Nisa Ul Albab Fauzan Misra Harun Pamungkas Apriyanto Harun Pamungkas Apriyanto Jogiyanto Hartono Junaidi Junaidi Junaidi Khoirunnisa', Lisa Oktaviana Lathifah Nur Aini Rahmawati M. Ridwan Novmawan M. RIdwan Novmawan Marsono Abdurrasyid Miharjo, Setiyono Mimin Nur Aisyah Novita Puspasari Nurdiono Nurdiono Nurdiono Nurdiono Oktavianingsih, Ayu Puji Riri Zelmiyanti Risma Wira Bharata Saragih, Arfah Habib Setiyono Miharjo Setiyono Miharjo Slamet Sugiri Supriyadi . Susan Fatmawati Wahyu Budi Utama, Wahyu Budi