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Moh Didik Ardiyanto, Moh Didik
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (Studi empiris pada perusahaan non keuangan yang terdaftar di BEI tahun 2013-2017) Amalia Madarina; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines how the dimensions of Corporate Social Responsibility (CSR) influence the tax aggressiveness of the company. CSR economic dimension, CSR environmental dimension, and CSR social dimension as independent variables measured by the Global Reporting Initiative (GRI) G4 indexes. Meanwhile, tax aggressiveness is measured by 2 proxies, ETR1 and ETR2.The selection of this research sample was conducted using a purposive sampling method for all Indonesian non-financial companies listed on the Indonesia Stock Exchange in 2013-2017. The number of final samples obtained was 63 consisting of 19 companies over a period of 5 years. Testing this sample uses a multiple regression analysis model.Overall, the study found that CSR economic dimensions have a positive and significant influence on tax aggressiveness as measured by both proxies. CSR environmental dimensions do not have a significant effect on tax aggressiveness using either ETR1 or ETR2. While CSR social dimension has a negative and significant influence on tax aggressiveness with ETR1 proxy and has a positive and significant effect on tax aggressiveness as measured by ETR2 proxy.
PENGARUH KESADARAN, PENGETAHUAN DAN PEMAHAMAN, SANKSI PERPAJAKAN DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK NOTARIS DI KOTA SEMARANG Anggia Cahyaning Wibiyani; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze the effect of tax awareness, knowledge and understanding of taxation, taxation sanctions and tax authorities services on Notary taxpayer compliance in Semarang City. This study consists of four independent variables and one dependent variable. The independent variables in this study are awareness of taxation, knowledge and understanding of taxation, taxation sanctions and tax authorities services. The dependent variable in this study is taxpayer compliance. The population of this study is a notary taxpayer in the city of Semarang. Samples using convenience sampling is 76 respondents. The techniques of data collection were done by using questionnaire. Analysis of research data using multiple linear analysis with SPSS 25.0 program. The results of this study indicate that tax awareness, knowledge and understanding of taxation have a significant positive effect on taxpayer compliance, but tax sanctions and tax authorities do not significantly influence taxpayer compliance
IMPLEMENTASI PAJAK PENGHASILAN BERDASARKAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 (Studi pada UMKM di Jawa Tengah dan Daerah Istimewa Yogyakarta) Faizara Prabantari; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine differences income tax for individual taxpayer and corporate taxpayer refers to general rate based on Undang-Undang Nomor 36 Tahun 2008 that regulates about income tax for taxpayers and final rate based on Peraturan Pemerintah Nomor 46 Tahun 2013 that regulates about income tax for Micro, Small, and Medium Enterprises who has gross income until Rp 4.800.000.000 per year. The study also aims to determine the impact of Peraturan Pemerintah Nomor 46 Tahun 2013 for the individual taxpayer, corporate taxpayer, and for the government. Methods of data collection in this research is use a questionnaire that distributed to respondents (MSMEs) to answer questions pertaining on the application of Peraturan Pemerintah Nomor 46 Tahun 2013. The descriptive qualitative method is used to analyze the data. The results of the study found that: 1) There are differences in the amount of income tax expense to be paid using Undang-Undang PPh Nomor 36 Tahun 2008 and Peraturan Pemerintah Nomor 46 Tahun 2013 rates. Peraturan Pemerintah Nomor 46 Tahun 2013 will disadvantageous corporate taxpayers that have profit margin below 8% and will disadvantageous individual taxpayers that have profit margin below 7.91% for medium enterprises, 10.7% for small enterprises, as well as 40.3% for micro enterprises. 2) The data from questionnaire indicate that the majority of MSMEs which are in Central Java and Special Region of Yogyakarta with gross income until Rp 4.800.000.000 per year feel disadvantageous over PP 46/2013 and prefer to use UU 36/2008 rates. 3) Peraturan Pemerintah Nomor 46 Tahun 2013 is not in accordance with Daya Pikul Theory and some of the requirements in collecting taxes, among other justice requirement, and economic requirement. 4) The impact of PP 46/2013 implementation can advantageous taxpayers but will decrease tax revenue and can disadvantageous taxpayers but will increase tax revenues.
PENGARUH PENGHINDARAN PAJAK DAN RISIKO PAJAK TERHADAP BIAYA UTANG (Studi Empiris Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2018) Anggun Putri Setya Dewi; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the effect of tax avoidance and tax risk on debt costs, and tax risk as a moderating variable. The dependent variable in this study is the cost of debt. The independent variable in this study is tax avoidance, measured by the Cash Effective Tax Rate (ETR) proxy, and tax risk is measured by the standard deviation of tax avoidance. The population in this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2018. The number of samples used were 135 companies using purposive sampling. In this study there are five control variables (leverage, growth opportunities, ownership structure, volatility of income before tax and cash holding). The data processing program uses SPSS (Statistical Product and Service Solution). Version 23. The analytical method used in this study is the multiple linear regression test, the determinant coefficient test (R2), and the test of the significance of individual parameters (t-test). The results showed that the variable of tax avoidance doesn’t had a significant influence on the cost of debt, Tax risk had a significant influence on the cost of debt and Tax risk cannot moderate the effect of tax avoidance on debt costs.
PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP PENGUNGKAPAN EMISI KARBON Ursula Sinawang Trufvisa; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence and analyze the effect of board of commissioner’s characteristics on carbon emission disclosure. Board of commissioner characteristics that are used in this study are board of commissioner size, composition of independent commissioner, gender diversity and nationality diversity on board of commissioner. The population in this study is manufacturing companies listed on Indonesia Stock Exchange during 2013-2017. There are 160  research samples that are used based on predefined criteria. Data analysis using descriptive statistical analysis, classical assumption test, and panel data regression. The results of the analysis show that board of commissioner’s characteristics such as composition of independent commissioner have a positive and significant effect on carbon emission disclosure. In addition, board of commissioner size, and nationality diversity on board of commissioner have positively but insignificant effect on carbon emission disclosure. While gender diversity on board of commissioner have negatively and insignificant effect on carbon emission disclosure.
Co-Authors Akbar Bintang Pradana Amalia Madarina Anggia Cahyaning Wibiyani Anggun Putri Setya Dewi Arfiyanto, Rizky Belinda Yuna Amalia Daud Riyadh Akbar Dedy Ghozim Herdiyanto Dian Anggraeni Pratiwi Faizara Prabantari Gilang Raka Sista Heranantio Anggoro Putra Istiharoh Nadia Hanif Mufid Aprifa Muhammad Dzulfahmi Ismail Natigor Sasongko Manalu Nisrina Nuril Mala Nurendah Ragillita Untary Olivia Jessica Yusuf Kastolani Rifda Ramadhanty Rizkia Nur Hutami Tedo Arsa Nanditama Teresa Avilla Adine Utama Ursula Sinawang Trufvisa Yosefina Rossa Safira