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All Journal Jurnal Akuntansi Indonesia Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Telaah Manajemen Jurnal Bisnis dan Ekonomi JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Jurnal Mahasiswa Pasca Sarjana Students´ Journal of Accounting and Banking Proceeding SENDI_U Jurnal Akuntansi Bisnis Akuisisi : Jurnal Akuntansi Accounting Analysis Journal Jurnal Ilmiah Universitas Batanghari Jambi Jurnal ASET (Akuntansi Riset) JMM (Jurnal Masyarakat Mandiri) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JIA (Jurnal Ilmiah Akuntansi) Jurnal Riset Akuntansi Politala Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi, Manajemen, Akuntansi
Kentris Indarti
Fakultas Ekonomika Dan Bisnis, Universitas Stikubank Semarang
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Pengungkapan Corporate Social Responsibility dan Karakteristik Perusahaan terhadap Agresivitas Pajak Agustina, Belinda; Widiatmoko, Jacobus; Kentris Indarti, Maria Goreti
Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.2144

Abstract

This research aims to assess the consequences of corporate social responsibility disclosure, profitability, leverage, and company size on tax aggressiveness. The focus of the research is on manufacturing companies in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange during the 2019-2022 period. Sample selection was carried out using the purposive sampling method, resulting in 127 companies. The data analyzed comes from secondary data taken from financial reports and company annual reports. Data analysis includes descriptive approaches and multiple linear regression. The results of the research using CETR measurements, disclosure of corporate social responsibility and leverage have a positive impact. On the other hand, profitability and company size show a negative impact. The results of the research using the ETR measurement, disclosure of corporate social responsibility and profitability have a negative impact, leverage has a positive impact, and company size has no significant effect
DETERMINAN PENGGELAPAN PAJAK (TAX EVASION) DENGAN RELIGIUSITAS SEBAGAI VARIABEL PEMODERASI Ulfa Fauzi Jamalallail; Maria Goreti Kentris Indarti
KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 1 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.14.1.2022.93-106

Abstract

The purpose of this study was to determine the effect of machiave11ian, 1ove of money, tax sanctions and se1f assessment system on taxpayers' perceptions of tax evasion (tax evasion) with re1igiosity as a moderating variab1e. The popu1ation used in this study were individua1 taxpayers registered at the West Semarang KPP Pratama in 2020 as many as 38,891 individua1 taxpayers. The number of samp1es in this study were 100 individua1 taxpayers. The research method uses mu1tip1e 1inear regression. The resu1ts of the ana1ysis show that machiave11ian inf1uence on the perception of taxpayers regarding tax evasion (tax evasion). 1ove of money affects the perception of taxpayers regarding tax evasion (tax evasion). Tax sanctions have no effect on taxpayers' perceptions of tax evasion. The se1f-assessment system has no effect on taxpayers' perceptions of tax evasion. Re1igiosity is ab1e to moderate the machiave11ian variab1es on the perception of taxpayers regarding tax evasion (tax evasion). Re1igiosity is ab1e to moderate the 1ove o money variab1e on the taxpayer's perception of tax evasion (tax evasion). Re1igiosity is ab1e to moderate between the variab1es of tax sanctions on the perception of taxpayers regarding tax evasion (tax evasion). Re1igiosity is ab1e to moderate the se1f-assessment system variab1e on the taxpayer's perception of tax evasion (tax evasion).
PERSEPSI MAHASISWA AKUNTANSI DALAM PEMILIHAN KARIR MENJADI AKUNTAN PUBLIK : BEBERAPA FAKTOR PENENTU Tian Ariyanto; Maria Goreti Kentris Indarti
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 1 (2023): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.15.1.2023.68-78

Abstract

This study aims to empirically examine the considerations of the labor market, social values, and work environment on the perceptions of accounting students in choosing a career to become a public accountant by using a questionnaire distributed to respondents. The population used was students of the S-1 accounting study program at Stikubank University (UNISBANK) Semarang and Dian Nuswantoro University. In selecting the sample using purposive sampling technique with predetermined criteria. To test this study, researchers used a sample of 92 consisting of 20 male and 72 female. To obtain the value that supports this study using multiple linear analysis methods assisted by applicationsSPSS. Based on the results of the analysis that has been carried out, it shows that considerations of the labor market have a positive effect on the perceptions of accounting students in choosing a career to become a public accountant, social values have a positive effect on the perceptions of accounting students in choosing a career to become a public accountant, and work environment have a positive effect on the perceptions of accounting students in choosing a career to become a public accountant
Pengaruh Efektivitas Komite Audit terhadap Penghindaran Pajak Rosalia Dira Christia; Jacobus Widiatmoko; Maria Goreti Kentris Indarti
Akuisisi : Jurnal Akuntansi Vol. 21 No. 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.1675

Abstract

This study aims to examine the effect of audit committee effectiveness (size, frequency of work meetings, expertise, and independence of the audit committee) with profitability, leverage, and company size as control variables on tax avoidance. The population used is manufacturing companies in the consumer goods sector listed on the IDX in 2018-2021. Sampling using purposive sampling method and resulted in 228 selected samples. The data in this study are secondary data taken from the annual financial statements of manufacturing companies listed on the IDX in 2018-2021. Data analysis was carried out by descriptive analysis and multiple linear regression analysis. The results of this study indicate that the size of the audit committee, the frequency of work meetings, and the independence of the audit committee have a positive and significant effect on tax avoidance, but for audit committee expertise has a negative and significant effect on tax avoidance. Testing the control variables of profitability, leverage, and company size has no effect on tax avoidance.
Political Connections and Tax Avoidance: Does Audit Quality Moderate The Relationship? Indarti, Maria Goreti Kentris; Widiatmoko, Jacobus
Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i2.62523

Abstract

This study aims to investigate the effect of political connections and executive character on tax avoidance, as well as examine the role of audit quality variables in this relationship. This research uses moderated regression to analyze 343 data from manufacturing companies listed on the Indonesian Stock Exchange in 2019-2021. The findings of this study suggest that political connections and executive character have a positive effect on tax avoidance. Another important finding is that audit quality, as an external governance mechanism, can reduce the impact of political connections and executive character on tax avoidance. On the other hand, tax avoidance is not directly impacted by audit quality. This study supports agency theory which emphasizes the importance of governance mechanisms in minimizing agency conflicts, in particular the presence of quality auditors as an external governance mechanism is able to reduce management's tendency to commit tax avoidance. For the Directorate General of Taxes, the findings of this study provide important input in determining tax policy to be more effective by conducting tighter oversight of companies that are politically connected and have executives with a risk-taking character. This research offers audit quality, which is an external governance mechanism as a solution to mitigate tax avoidance which is motivated by political connections and the character of executives who dare to take risks.
Co-Authors 04.05.52.0074 Hendra Kurniawan 06.05.52.0100 Hendra Imam Saputra 08.05.52.0076 Cicik Armita 08.05.52.0077 Fauzia Oktavia Menawati 08.05.52.0078 Tri Seftiana 08.05.52.0079 Yuliana 08.05.52.0097 Abimael Setyo Prabowo 08.05.52.0169 Dewi Yuni Astuti 08.05.52.0197 Stepanus Kuncoro 09.05.52.0069 Rina Mukti 09.05.52.093 Dewi Mayasari 10.05.52.0047 Yeni Handayani 10.05.52.0125 Indah Nurhayati 10.05.52.0129 Lusi Extaliyus 10.05.52.0133 Ahmad Hasan Deni Prakasiwi 10.05.52.0151 Nurfi Ainush Shofa, 10.05.52.0151 10.05.52.0168 Fandi Nur Hendrawan 10.05.52.0181 Indra Tri Susharyono 11.02.52.0039 Siti Nasrofah, 11.02.52.0039 11.05.52.0012 Natalia Kristiani Turnip 11.05.52.0052 Diah Ayu Agustin L, 11.05.52.0052 11.05.52.0076 Nurul Laila, 11.05.52.0076 11.05.52.0110 Nilam Maulida Hapsari, 11.05.52.0110 11.05.52.0132 Ika Mayangsari 11.05.52.0135 Faizal Mochamad, 11.05.52.0135 11.05.52.0170 Akbar Hadi Winoto, 11.05.52.0170 12.05.52.0040 Septi Zaerina Eliza R., 12.05.52.0040 12.05.52.0141 Milawati, 12.05.52.0141 12.05.52.0189 Addienda Kamilia Insani, 12.05.52.0189 12.52.02.0180 Mukaromah, 12.52.02.0180 Achmad Badjuri Achmad Badjuri Achmad Badjuri Adinda, Tasya Agus Suharno Agustina, Belinda Akbar Hadi Winoto, Akbar Hadi An-Nisha Dewi Puspaningrum Andani Parameswari, 12.05.52.0223 Angga Eka Saputra, 12.05.52.0072 Angga Eka Saputra, 12.05.52.0072 Anggraeni, Arista Widya Aquilla Nency Ditya Arimbi, Roro Ayu Dewi Arini Hidayati, 13.05.52.0183 Arini Hidayati, 13.05.52.0183 Bangun, Aldo Kristona Chika Adelia Agustin Devina, Bernadetta Eka Mega Puspita Rahayu, 13.05.52.0022 Eka Mega Puspita Rahayu, 13.05.52.0022 Erliva Oktavita, 11.05.52.0016 Erliva Oktavita, 11.05.52.0016 Evania, Linda Febrina Hary Putri, 14.05.52.0089 Iis Fitriani, 13.05.52.0203 Iis Fitriani, 13.05.52.0203 Ika Rachmawati Isaura Tribuana Puteri, 14.05.52.0250 Jacobus Widiatmoko, Jacobus Joel Pardin Malau, 14.05.52.0182 Kartika Andi Kurniasari, Almanda Kurniawati, Thalia Arum Liviana, Audymia Loriennita Agustina S Luluk Muhimatul Ifada Lusi Extaliyus Malau, Joel Pardin Muhammad Fauzan Mulyo Budi Setiawan Mulyo Budi Setiawan napitu, ike oktavia Novi Kurniawati Novia Kurniawati, Puji Novita Puspita Shanti Nungki Pradita Nurasih Yuni Utami, 12.05.52.0122 Nurasih Yuni Utami, 12.05.52.0122 Olivia Nadia Lisa Febriyani, 13.05.52.0205 Otty Trisari Trisari Prastyanti, Tessa Rachel Pratiwi, Annisa Anjani Puji Novia Kurniawati, 12.05.52.0069 Puji Novia Kurniawati, 12.05.52.0069 Rahmatika Yunita, 13.05.52.0102 Rahmatika Yunita, 13.05.52.0102 Rizka Dyah Lukitasari, 14.05.62.0003 Rizka Dyah Lukitasari, 14.05.62.0003 Rosalia Dira Christia Ruri Prahesti, 13.05.52.0230 Ruri Prahesti, 13.05.52.0230 Sari, Kiki Evita Kenada Setyowidi, Meriana Nur Silviana Fauziah, 13.05.52.0120 Silviana Fauziah, 13.05.52.0120 Susana Dewi Astutik, 13.05.52.0234 Susana Dewi Astutik, 13.05.52.0234 Tian Ariyanto Tri Ambarwati Uky Megawati, 14.05.62.0009 Uky Megawati, 14.05.62.0009 Ulfa Fauzi Jamalallail Viona Adikasiwi Vista Anggraeni, Anindita Vivi Dela Safindah, 14.05.52.0252 Vivi Dela Safindah, 14.05.52.0252 Vivi Nur Malasari, 14.05.52.0248 Widiatmoko, Jacobus Winda Zuliyanti, 14.05.62.0005 Winda Zuliyanti, 14.05.62.0005 Yohanes Yohanes