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All Journal Jurnal Bisnis dan Ekonomi Infestasi Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Kompartemen : Jurnal Ilmiah Akuntansi JIA (Jurnal Ilmiah Akuntansi) Jurnal Akademi Akuntansi (JAA) Reviu Akuntansi dan Bisnis Indonesia Prosiding Seminar Nasional Program Pengabdian Masyarakat Jurnal Akuntansi AKUNESA E-JURNAL AKUNTANSI
Afrizal Tahar
Prodi Akuntansi Universitas Muhammadiyah Yogyakarta
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Medicine & Pharmacology Social Sciences

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PENGARUH TATA KELOLA PUBLIK, INTERGOVERNMENTAL REVENUE, DAN KOMPETENSI TERHADAP KINERJA PEMERINTAH DAERAH Afrizal Tahar; Muchlis Aditya Prayoga
Jurnal Akuntansi Vol 9 No 2 (2021): AKUNESA (JANUARI 2021)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (811.349 KB) | DOI: 10.26740/akunesa.v9n2.p%p

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Tata Kelola Publik, Intergovernmental Revenue, dan Kompetensi terhadap Kinerja Pemerintah Daerah. Objek dalam penelitian ini adalah Pemerintah Daerah Kabupaten Lombok Timur dengan subjek penelitian yaitu Organisasi Perangkat Daerah (OPD). Jenis data berupa data primer yang diperoleh dengan menyebar kuesioner. Dalam penelitian ini sampel berjumlah 130 responden dengan kriteria tingkat kepala baik kepala OPD, sekretaris, bendahara, kepala bidang/bagian, serta kepala subbidang/subbagian/seksi dari sekretariat, kantor, badan, dan dinas yang dipilih dengan menggunakan metode purposive sampling. Model analisis yang digunakan adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa transparansi, akuntabilitas, intergovernmental revenue, dan kompetensi berpengaruh positif terhadap kinerja pemerintah daerah. Kontribusi peneliti dalam penelitian ini adalah penambahan variabel intergovernmental revenue dan kompetensi, lokasi penelitian di Kabupaten Lombok Timur, serta tahun penelitian yaitu 2019.
IT governance and IT application orchestration capability role on organization performance during the COVID-19 pandemic: An intervening of business-IT alignment Tahar, Afrizal; Sofyani, Hafiez; Kunimasari, Detra Putri
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 18 No. 1 (2021): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v18i1.9311

Abstract

The COVID-19 pandemic has evolved into a multi-faceted global crisis with massive challenges for any organization around the world. With lockdowns and other social distancing protocols implemented in countries worldwide, economic activities and social interactions become increasingly reliant on technology. This study aimed to examine the intervention role of business-IT alignment on the influence of IT governance (ITG) and IT application orchestration capability (IT-AOC) on organization performances. The educational sector was chosen as an object of study as this sector will experience a decade of radical technology-driven change due to COVID-19's stimulus and there were limited IT-AOC studies that used this sector as a research object. This study use a survey method and purposive sampling with a total classified sample of 55 higher education institutions (HEIs) and 110 respondents involved represent the samples. Data analysis was conducted using a Variance-Based Structural Equation Modeling (VB-SEM) approach of Partial Least Square (PLS) technique. The results suggest that both ITG and IT-AOC have a positive effect on organization performances. Moreover, this study proved that business-IT alignment can intervene the influence of ITG and IT-AOC on organization performances.
Determinants of enforced and voluntary tax compliance: Adopting slippery slope framework Tahar, Afrizal; Bandi, Bandi
Journal of Accounting and Investment Vol 25, No 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.20886

Abstract

Research aims: This research aims to scrutinize the influence of factors impacting voluntary tax compliance and enforced tax compliance using the variables of power of authorities and trust in authorities.Design/Methodology/Approach: This study employed a research sample of Micro, Small, and Medium Enterprises (MSMEs) taxpayers in the Special Region of Yogyakarta represented by business school students, utilizing a questionnaire survey via Google Form with a purposive sampling method. The total number of questionnaires distributed was 60 questionnaires, with 59 questionnaires that could be processed. Data analysis was then carried out using the partial least squares (PLS) approach.Research findings: The results of this study demonstrated that using the slippery slope framework theory, trust in authorities was positively associated with voluntary tax compliance, while the power of authorities was negatively associated with voluntary tax compliance. Trust in authorities, however, did not have any impact on enforced tax compliance. Additionally, the power of authorities exerted a positive effect on voluntary tax compliance.Theoretical contribution/Originality: This study provides an understanding of the factors influencing tax compliance by referring to the slippery slope framework theory. Apart from that, this research field is still relatively underexplored in Indonesia.Practitioner/Policy implication: This study can be used to determine the factors driving and inhibiting MSMEs' taxpayer compliance so that it can be used as input and consideration to improve services related to taxpayer compliance further.Research limitation/Implication: This study can serve as a valuable resource for future research and the generation of new ideas. Also, it can be utilized as a reference in educational materials pertaining to aspects that promote taxpayer compliance.
Persepsi Kebermanfaatan, Appearance, dan Individualism terhadap Penggunaan E-Filing dengan Kepuasan Pengguna sebagai Variabel Intervening Afrizal Tahar; Alya Jilan Sabiqoh
E-Jurnal Akuntansi Vol 30 No 11 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i11.p20

Abstract

This study aimed to analyze effect of perceived usefulness, appearance, and individualism to use e-Filing with user satisfaction as an intervening variable. This study used primary data collected from UMKM Taxpayer in Rejang Lebong Regency. This study revealed seven hypotheses tested using SEM-PLS analysis tools through the SmartPLS version 3.3.2 application. The results showed that perceiced of usefulness had a posittive effect to use e-Filing, while appearance and individualism did not significantly influence taxpayer to use e-Filing. In addition, user satisfaction mediate the relationship among appearance to use e-Filing. Meanwhile, user satisfaction did not mediate the relationship among perceived usefulness and individualism to use e-Filing. Keywords: E-Filing; Perceived Usefulness; Appearance; Individualism; User Satisfaction.
Pengenaan Pajak Penghasilan terhadap Pengusaha dalam Transaksi Perdagangan Online (E-commerce) Studi Pengusaha Online di Yogyakarta Afrizal Tahar; Delvina Dwi Septiani
E-Jurnal Akuntansi Vol 31 No 6 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i06.p03

Abstract

This research was conducted to examine the imposition of income tax on entrepreneurs in online trading transactions. This study aimed to know online entrepreneurs’ perceptions regarding the implementation of e-commerce income tax. This study employed semi-structured interview techniques to obtain the necessary information in data collection. The informants in the study were selected by purposive sampling, and they came from KPP Pratama Yogyakarta, Tax Consultants in Yogyakarta, Tax Experts in Yogyakarta, Information Technology Experts in Yogyakarta, and Online Business Entrepreneurs domiciled in Yogyakarta. This study’s findings revealed that the income of online business entrepreneurs is the tax’s object, and the collection is the same as other tax collections. Online entrepreneurs agreed to be taxed but only within specific transaction limits. Keywords: Income Tax; Taxpayer’s Awareness; E-Commerce.
Pengaruh Corporate Social Responsibility, Kepemilikan Manajerial, Capital Intensity Dan Ukuran Perusahaan Terhadap Tax Aggressiveness : Studi Pada Perusahaan Jasa Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017 Utami, Cahyaning Tiyas; Tahar, Afrizal
Reviu Akuntansi dan Bisnis Indonesia Vol. 2 No. 1 (2018): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rab.020119

Abstract

Penelitian ini dilakukan untuk menguji pengaruh Corporate Social Responsibility, Kepemilikan Manajerial, Capital Intensity dan Ukuran Perusahaan terhadap Tax Aggressiveness. Populasi dalam penelitian ini adalah perusahaan jasa sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015-2017.Dalam penelitian ini sampel dipilih menggunakan metode purposive samplingdan diperoleh 41 perusahaan yang menjadi sampel. Teknik pengumpulan data dalam penelitian ini dilakukan dengan teknik dokumentasi yaitu mengumpulkan sumber-sumber data dokumenter seperti laporan tahunan dan summary of financial statementperusahaan yang menjadi sampel penelitian atau diperoleh dari database Bursa Efek Indonesia (BEI) dan www.idx.co.id. Pengujian hipotesis menggunakan analisis regresi berganda.Pengolahan data dilakukan dengan menggunakan uji statistik regresi berganda dengan SPSS versi 15.0.Berdasarkan analisis yang telah dilakukan diperoleh hasil bahwa corporate social responsibilitytidak berpengaruh terhadap tax aggressiveness, kepemilikan manajerial tidak berpengaruh terhadap tax aggressiveness, capital intensity tidak berpengaruh terhadap tax aggressivenessdan ukuran perusahaan berpengaruh negatif terhadap tax aggressiveness.
Co-Authors Alya Jilan Sabiqoh Alya Jilan Sabiqoh Arnain Kartika Rachman Arum Indrasari, Arum Bandi Bandi, Bandi Cahyaning Tiyas Utami Delvina Dwi Septiani Demelia Wulandari Detra Putri Kunimasari Hafiez Sofyani Hafiez Sofyani Hafiez Sofyani Hafiez Sofyani Hanggit Her Kuncahyo Kunimasari, Detra Putri Kurni Adi Suwandi Kurniatul Mudhofar Listya Maharani Rizkia Maulida Zakhiya Muchlis Aditya Prayoga Muhammad Yusron Maulana El-Yunusi Nisa Ilmiati Ririn Hendriyani Sigit Arie Wibowo Utami, Cahyaning Tiyas Vina Yunistiyani Wilie Sandy Yunistiyani, Vina