Article Per Year (5 Year)
p-Index From 2021 - 2026
3.799
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Management Diponegoro Journal of Accounting Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia
Endang Kiswara
Accounting Department Faculty Of Economics And Business Diponegoro University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 47 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 47 Documents
Search

 1   2   3   4   5 
PERBANDINGAN EFISIENSI BIAYA DAN KINERJA KEUANGAN PERUSAHAAN FARMASI YANG TERLIBAT DALAM PENGADAAN VAKSIN COVID-19 DI INDONESIA PADA SEBELUM DAN SELAMA PANDEMI COVID-19 (Studi Kasus pada PT Bio Farma (Persero), PT Kimia Farma Tbk, dan PT Indofarma Tbk) Rizki Fadzilatunisa; Endang Kiswara
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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

Abstract

This study aims to compare the cost efficiency and financial performance of pharmaceutical companies involved in procuring the Covid-19 vaccine before and during the Covid-19 pandemic in Indonesia. These companies consist of PT Bio Farma (Persero), PT Kimia Farma Tbk, and PT Indofarma Tbk. This study refers to the research of Isik and Uygur (2021) which uses the Data Envelopment Analysis (DEA) approach to measure cost efficiency which consists of technical efficiency, allocative efficiency, pure technical efficiency, and scale efficiency. Moreover, to measure financial performance, this study refers to the research of Yuniarti, Paryanti, and Tejaningsih (2020) through 3 financial ratios which the authors then expand into 10 financial performance ratios consisting of the current ratio, acid test ratio, inventory turnover ratio, fixed assets turnover ratio, debt to assets ratio, debt to equity ratio, net profit margin, gross profit margin, return on investment and return on equity. This study uses a comparative quantitative descriptive method. This study compares the ratios of cost efficiency and financial performance of companies using cross-sectional methods and time series analysis through descriptive statistical explanations. The results showed that the average company experienced an increase in cost efficiency during the pandemic. The increase in cost efficiency was due to the increase in technical efficiency which was higher than the decrease in allocative efficiency. The technical inefficiency experienced by the average company stems from the scale inefficiency because it is known that pure technical efficiency is constant before and during the pandemic. In contrast to Bio Farma and Kimia Farma which have optimal efficiency values, Indofarma is the only company that experienced inefficiency for two periods. Another finding in this study is that the average company's financial performance decreased during the Covid-19 pandemic. In 2019, Bio Farma had the highest ratio of CR, NPM, GPM, ROI, and ROE, and Indofarma had the highest ratio of ATR, ITR, FATR, DAR, and DER. Moreover, in 2020 Bio Farma has the highest ratio of ATR, NPM, GPM, ROI, and ROE, and Indofarma has the highest ratio of CR, ITR, FATR, DAR, and DER. Based on the overall financial performance ratio, Indofarma was superior both before and during the pandemic and was a company that experienced positive growth during the Covid-19 pandemic.
TINJAUAN KURVA LAFFER TERHADAP POSISI PAJAK TANGGUHAN PERUSAHAAN DAN PERUBAHAN TARIF PAJAK PENGHASILAN (Studi Empiris pada Perusahaan yang Terdaftar di BEI Periode 2018-2021) Helen Sophia Siahaan; Endang Kiswara
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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

Abstract

This study aims to examine the impact of tax reform on companies in reported earnings. Chytis revealed that the effect of corporate tax reform on reported earnings and financial position of companies has been extensively recognized in the literature. However, only a few studies that separate deferred tax items to be together with the same disclosure reveal aspects of corporate behavior around the reform. The research was conducted using descriptive analysis method on the company's annual financial statements. Partial least squares (PLS) analysis is used to identify the effect of tax reform (on position tax resilience) which has a significant effect on the company's net profit.The results show that the effect of tax reform on the position of deferred tax assets has a statistically significant effect on the company's net profit.
PENGARUH PAJAK PENGHASILAN BADAN TERHADAP KINERJA KEUANGAN (Studi Kasus pada Delapan Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2022) Sholihati, Lilis; Kiswara, Endang
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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

Abstract

The aim of this research is to analyze the impact of corporate income tax on financial performance. The financial performance in this study is the company's profitability measured by return on assets (ROA), return on investment (ROI), and return on equity (ROE) in healthcare sector companies listed on the Indonesia Stock Exchange from 2017 to 2022.The data used in this research is secondary data in the form of financial statements of healthcare sector companies listed on the Indonesia Stock Exchange from 2017 to 2022. A purposive sampling technique was used to select the sample, which consisted of eight healthcare sector companies. Regarding data analysis, the non-parametric test method with Spearman correlation test and Wilcoxon Signed Rank Test were used in this study.The results of the study indicate that there is a significant difference between income tax and financial performance measured by ROA after the tax rate change due to the Covid-19 pandemic. In addition, there is no significant difference in the relationship between income tax and financial performance measured by ROI and ROE after the tax rate change.
ANALISIS HUBUNGAN ASET PAJAK TANGGUHAN TERHADAP INDIKATOR KEUANGAN DAN EKONOMI PERUSAHAAN AGRIKULTUR DI INDONESIA (Studi Empiris Perusahaan Agrikultur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2018-2022) Fadillah, Aulya Zahra; Kiswara, Endang
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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

Abstract

This study aims to find empirical evidence whether the relationship between the Analysis of the Relationship between Deferred Tax Assets on Economic and Financial Indicators of Agricultural Companies Listed on the Indonesia Stock Exchange in 2018-2022.The independent variables used in this study include current liquidity ratio, general liquidity ratio, Return on equity (ROE), and Debt to Equity Ratio (DER). While the dependent variable used in this study is deferred tax assets. This study has a population consisting of all agricultural companies in Indonesia listed on the Indonesia Stock Exchange for the period 2018 to 2022. Sampling is based on the use of simple random sampling method so that the number of research samples used is 50 samples of companies. This study uses multiple regression analysis methods in hypothesis testing.The results of this study indicate that there is no significant relationship between deferred tax assets and current liquidity, general liquidity ratio, Return On Equity (ROE). While there is a significant relationship between deferred tax assets and debt to equity ratio (DER).
PERBANDINGAN TARIF PAJAK EFEKTIF, ASET, RASIO PAJAK, DAN KEPATUHAN STANDAR AKUNTANSI ANTAR PERUSAHAAN (Studi Kasus pada Perusahaan Sektor Pertambangan PT Aneka Tambang Tbk Indonesia dan BHP Group Ltd Australia) Octaviani, Tarizma Ardis; Kiswara, Endang
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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

Abstract

Tax is a crucial element in a country's economy, playing a vital role as a source of government revenue to support development activities and services to ensure the welfare of the people. This research compares effective tax rates, assets, tax ratios, and compliance with accounting standards between two mining companies, namely PT Aneka Tambang Tbk (Indonesia) and BHP Group Ltd (Australia). Data collection was conducted using documentation methods based on tax information from both companies and literature reviews. The collected data were then analyzed using a qualitative comparative descriptive analysis method with the assistance of Microsoft Excel software.The comparison of effective tax rates shows greater fluctuations in PT Aneka Tambang Tbk compared to BHP Group Ltd. Second, Australian companies consistently have larger assets, reflecting higher operational complexity and internationalization. Third, tax ratios indicate that BHP Group Ltd has a higher level of compliance, indicating better tax management practices. Fourth, differences in compliance with accounting standards reflect a more complex regulatory environment in Indonesia.These findings conclude that BHP Group Ltd has better tax performance compared to PT Aneka Tambang Tbk. Higher and more stable effective tax rates reflect financial stability, higher tax compliance levels, and more effective risk management. These findings underscore the importance of transparent tax strategies and compliance with regulations in the context of cross-country company comparisons.
DAMPAK PAJAK TANGGUHAN TERHADAP PERSISTENSI LABA: Studi Kasus pada Perusahaan Go- Publik di Indonesia Tahun 2020 - 2023 Andhika Iman Wafi; Endang Kiswara
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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

Abstract

This study was conducted to examine the effect of deferred taxes on earnings quality as measured by Net Income (NI) and Operating Cash Flow (OCF) in Indonesian public companies during the period 2020-2023, incorporating the control variables Debt to Equity Ratio (DER), Return on Assets (ROA), Return on Investment (ROI), and Cash Effective Tax Rate (CETR). The independent variable used is deferred taxes, while profit quality as the dependent variable is measured using two proxies, namely Net Income (NI) and Operating Cash Flow (OCF). This study uses secondary data in the form of financial statements of companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023 and a case study approach. Panel data regression analysis was applied using EViews 13 software to identify the effect of deferred taxes and control variables on profit quality. The results indicate that deferred taxes significantly influence profit quality, as measured by Net Income (NI) and Operating Cash Flow (OCF). Control variables such as DER, ROA, ROI, and CETR are also considered to provide a more comprehensive understanding of the factors affecting profit quality. These findings emphasize the importance of companies considering the impact of deferred taxes in preparing financial statements to enhance the quality of reported profits.
PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAAN, PROFITABILITAS, DAN TINGKAT UTANG TERHADAP PENGHINDARAN PAJAK (Studi Kasus pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Nathania Najwa Aureliya Risdiana; Endang Kiswara
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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

Abstract

This research aims to analyze the effect of corporate social responsibility, profitability, and leverage on tax avoidance in mining companies listed on the Indonesia Stock Exchange during 2022–2024. Mining sector companies were selected because this sector has significant economic, social, and environmental impacts, making the implementation of corporate social responsibility important and subject to special attention from the government. However, during the 2022–2024 period, the number of active taxpayers in the mining sector increased, while tax revenue realization tended to decline.This study employed a quantitative method. The data used were secondary data obtained from annual reports and sustainability reports of companies published through the Indonesia Stock Exchange. The research sample consisted of 47 mining companies. The data analysis method used was panel data regression with the assistance of EViews 13.The results showed that corporate social responsibility had no significant effect on tax avoidance. Meanwhile, profitability had a positive effect on tax avoidance, whereas leverage had a negative effect on tax avoidance.
PENERAPAN PSAK 46 TENTANG PAJAK TANGGUHAN: STUDI KASUS PADA 4 PERUSAHAAN ASURANSI DI INDONESIA PERIODE 2022-2023 Salsabilla Dinta Aulia Azzahra’; Endang Kiswara
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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

Abstract

This study was conducted in testing the application of PSAK 46 to the company’s deferred tax using a research sample in the form of company financial statements in the insurance sector. This study uses deferred tax data in the form of deferred tax assets, deferred tax liabilities, income tax expense (benefit) in the form of current and deferred taxes contained in both the financial statements, income statements and notes to the company’s financial statements.This study uses secondary data taken using the judgmental sampling method. By using a sample of 4 insurance companies listed on the Indonesia Stock Exchange with a period range of 2022-2023. The qualitative descriptive analysis method is used in conducting this research which aims to determine the application of PSAK 46 on deferred taxes to companies. The results of this study indicate that these companies have implemented deferred taxes and have a good level of compliance in terms of presentation and application of deferred taxes in the company’s financial statements in accordance with PSAK 46 of applicable tax regulations
PENGARUH TAX TO BOOK RATIO DAN DEFERRED TAX TERHADAP KINERJA KEUANGAN (Studi Kasus pada Perusahaan yang Memanfaatkan Super Tax Deduction untuk Tahun 2021-2025) Cindy Aliya Sekar Kharisma; Endang Kiswara
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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

Abstract

This study aims to analyze the effect of Tax to Book Ratio (TBR) and Deferred Tax (DT) on the financial performance of companies utilizing the Super Tax Deduction incentive. Financial performance is measured using Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). The study employs secondary data obtained from the financial statements of companies utilizing the Super Tax Deduction incentive during the period of 2021–2025. The sample was selected using a multi-case study sampling method based on predetermined criteria. Data were analyzed using panel data regression with the assistance of EViews 13 software. The results indicate that Tax to Book Ratio has a negative and significant effect on ROA, ROE, and NPM. These findings suggest that a higher Tax to Book Ratio, which reflects a greater proportion of taxable income relative to accounting income, is associated with lower financial performance. Meanwhile, Deferred Tax does not have a significant effect on ROA, ROE, or NPM. This result indicates that changes in Deferred Tax expense or benefit are not sufficient to significantly influence corporate financial performance. Overall, the study demonstrates that Tax to Book Ratio plays a more dominant role than Deferred Tax in explaining the financial performance of companies utilizing the Super Tax Deduction incentive.
PENGARUH BIAYA AUDIT, UKURAN PERUSAHAAN, DAN TINGKAT UTANG TERHADAP PENGUNGKAPAN HAL AUDIT UTAMA (Studi pada Perusahaan Sektor Keuangan yang Terdaftar di BEI Tahun 2022–2024) Felita Khuriani Ardia; Endang Kiswara
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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

Abstract

This study examines the effect of audit fees, firm size, and leverage on Key Audit Matters (KAM) disclosure among financial sector companies listed on the Indonesia Stock Exchange for the period 2022–2024 within the compliance theory framework. SA 701, issued by IAPI and effective since 2022, requires auditors to disclose KAM while allowing flexibility in determining narrative depth through professional judgment, resulting in variation in disclosure practices across auditors. The independent variables are audit fees, firm size, and leverage, with auditor type, auditor rotation, and firm loss serving as control variables.This study uses secondary data comprising audited financial statements, independent auditor's reports, and annual reports. The sample was determined through purposive sampling, yielding 78 companies with a total of 234 observations over three years. KAM disclosure was measured using a word count approach. Data were analyzed using multiple linear regression with Ordinary Least Squares (OLS) estimation in EViews 13.The results show that audit fees and leverage have a significant positive effect on KAM disclosure, while firm size shows no significant effect. These findings suggest that KAM disclosure is not solely determined by compliance with SA 701, but is also shaped by engagement conditions and client characteristics that drive auditors to present longer and more detailed KAM narratives.
Co-Authors Aldo Ganesha Andhika Iman Wafi Anggita Putri Maharani Annastasya Wahyuningtyas Pratiwi Annisa Nur Laily Yuniasari Aprilia Maha Saputri Chuswatul Chasanah Cindy Aliya Sekar Kharisma Denny Prasetyo Suparno Devi Kharisma Dewanti Dian Cahya, Respati Dimas Daffa Saputra Ela Adiana Fadillah, Aulya Zahra Fahmi Ahmad Riyadi Felita Khuriani Ardia Fitri Rahmawati Fuad Harlinda Siska Pradini Helen Sophia Siahaan Intan Bias Papeke Josua Paimatua Hizkia Jovan Christian Tambunan Karima Suci Ariani Mariani Mariani Melinda Regita Cahyani Nathania Najwa Aureliya Risdiana Octaviani, Tarizma Ardis Pradesta Ariningtika Rayendra Tegar Baruna Razaysa Alika Khansa Rendi Octorio Siregar Reza Fadillah Ricko Daniswara, Ricko Riza Haryoprasetyo Rizki Fadzilatunisa Rizqy Kurnia Mulyadi Rochman Adi Bowo Rochman Adi Bowo, Rochman Ryan Belva Selado, Ryan Salsabilla Dinta Aulia Azzahra’ Sholihati, Lilis Sumantaningrum, Yohana Lalitya Wahyu Rangga Saputra Widyatama, Widyatama Wisnu Agung Indra Purbaya Atmaja Putra Zuhaf Riany Musdalifah