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M Khoiru Rusydi
Universitas Brawijaya
Economics, Econometrics & Finance

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PENGARUH UKURAN PERUSAHAAN TERHADAP AGGRESSIVE TAX AVOIDANCE DI INDONESIA M Khoiru Rusydi
Jurnal Akuntansi Multiparadigma Vol 4, No 2 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (830.027 KB) | DOI: 10.18202/jamal.2013.08.7200

Abstract

Abstract: The Influence Of Size Firm On Aggressive Tax Avoidance In Indonesia. This study aims to empirically examine the effect of firm size (Firm Size) against aggressive tax avoidance (aggressive tax avoidance) in Indonesia. The method in use is descriptive quantitative with panel data of financial statements of listed companies on the Stock Exchange in the period 2010-2012 which regresswith Eviews program. The results of this study indicate that company size has no effect on aggressive tax avoidance in Indonesia, which means that the behavior of firms in Indonesia for more aggressive tax avoidance do not affect the size of the company.Abstrak: Pengaruh Ukuran Perusahaan Terhadap Aggressive Tax Avoidance Di Indonesia Tujuan Penelitian ini Menguji secara Empiris Pengaruh Ukuran Perusahaan (Firm Size) terhadap Penghindaran Pajak Agresif (Aggressive Tax Avoidance) di Indonesia. Penelitian ini menggunakan metode deskriptif kuantitatif dengan data panel laporan keuangan yang terdaftar di BEI periode 2010-2012 yang dilakukan uji regresi dengan program Eviews. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan tidak berpengaruh terhadap aggressive tax avoidance di Indonesia, yang artinya bahwa perilaku perusahaan-perusahaan diIndonesia untuk semakin melakukan aggressive tax avoidance tidak dipengaruhi besar kecilnya perusahaan.
PENGARUH BOOKS-TAX DIFFERENCES TERHADAP INVESTOR TRADING M Khoiru Rusydi; Chaerul D Djakman
Jurnal Akuntansi Multiparadigma Vol 7, No 1 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (890.371 KB) | DOI: 10.18202/jamal.2016.04.7009

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Abstrak: Pengaruh Books-Tax Differences Terhadap Investor Trading. Penelitian ini bertujuan menguji secara empiris pengaruh pengaruh Books-Tax Differences Terhadap Investor Trading di Indonesia. Penelitian ini merupakan model kuantitatif dengan metode analisa regresi berganda, metode regresi ini di tetapkan pada perusahaan manufaktur yang terdaftar di BEI selama kurun waktu 2010-2012.Hasil penelitian ini menunjukkan Books-Tax Differences berpengaruh negatif terhadap Investor Trading / Trading Volume Activity di Indonesia, yang artinya bahwa semakin besar kesenjangan antara laba akuntansi dan laba fiskal akan mendorong investor untuk tidak melakukan aktivitas perdagangan saham perusahaan tersebut.Abstract: The influence of Books-Tax Differences to Investor Trading. This research aims to examine empirically the influence of Books- Tax Differences to Investor Trading in Indonesia. This research is a quantitative model with multiple regression analysis method, regression method is in charge in companies listed on the Stock Exchange during the period 2010- 2012. The results of this research indicate Books-Tax Differences negatively affect the Investor Trading / Trading Volume Activity in Indonesia, which means that the greater the gap between accounting profit and taxable profit will encourage investors don’t activity the company's stock trading.
ANALISIS PENGARUH PERUBAHAN PERATURAN PERPAJAKAN PADA SEKTOR USAHA JASA KONSTRUKSI DI INDONESIA M Khoiru Rusydi
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (616.343 KB) | DOI: 10.18202/jamal.2010.12.7103

Abstract

Construction service business sector is one of the sectors that experience a rapid growth after economic crisis in 1998. In 2002, the value of capitalization industry reached up to Rp.110,052 billion and kept on increasing up to Rp 173,44 billion in 2005. There are 96.000 registered taxpayers both personal and corporate. However, the increasing capitalization is not comparable to the increasing tax collection (PPh article 23). For example in 2005 when the value of capitalization was Rp. 173,44 billion, the contribution of tax for this sector reached only Rp 1,7 trilliun or 1%. Such discrepancy urges the government to establish regulation namely Peraturan Pemerintah Republik Indonesia Nomor 51 Tahun 2008 on Tax of Construction Business Service. This regulation is an amendment of Peraturan Perpajakan Nomor 140 Tahun 2000. There is a change in project gross profit tariff and its final treatment based on its classification. Less than a year later, debates surrounding this regulation gave way to a new regulation Nomor 40, 2009. This article is aimed to analyze the discrepancy caused by the three regulations. There is a significant change of 1.4% for planning and controlling service. There is 2.35% change of tariff for executor service provider.
Co-Authors Chaerul D Djakman