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All Journal Diponegoro Journal of Accounting JEJAK Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Dinamika Ekonomi dan Bisnis JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Fokus Ekonomi Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal AKSI (Akuntansi dan Sistem Informasi) JAB (Jurnal Akuntansi & Bisnis) Jurnal Masyarakat Merdeka (JMM) JURNAL MANAJEMEN BISNIS Jurnal REP (Riset Ekonomi Pembangunan) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) GOTAVA Neraca Manajemen, Akuntansi, dan Ekonomi Tax Accounting Applied Journal
Dul Muid
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018) Karima Anisa Safitri; Dul Muid
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the factors that affect the company’s tax avoidance using effective tax rate as an indicator. There are several factors used in this research consisted of corporate social responsibility disclosure, profitability, leverage, capital intensity and firm size. The purpose of this study is to empirically examine whether the corporate social responsibility disclosure, profitability, leverage, capital intensity and firm size affect the tax avoidance in manufacturing companies listed in Indonesia Stock Exchange. The analysis technique that being used to test the hypotheses is multiple linear regression analysis.The result shows that corporate social responsibility disclosure has positive significant on tax avoidance,  profitability has negative significant on tax avoidance. Meanwhile, leverage, capital intensity and firm size has no significant influence on tax avoidance.
PENGARUH LAPORAN TANGGUNGJAWAB SOSIAL PERUSAHAAN, EPS, DAN BVS TERHADAP HARGA SAHAM DENGAN KATEGORI PERUSAHAAN SENSITIF LINGKUNGAN SEBAGAI VARIABEL MODERATING (Studi Kasus Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2016) Sayogya Notohatmodjo; Dul Mu'id
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to obtain evidence about the factors that influence stock price. These factors consist of the earning per share, book value per share, corporate social responsibility disclosure. The moderating variable used environmental sensitive category. Dependent Variabel in this research is stock price at the end of the month after releasing date of financial report.The population in this study are all mining companies listed on the Indonesia Stock Exchange in 2015 and 2016. The selection method of the data used in this research is purposive sampling method. Total samples used in this study as many as 74 data. Data analysis was performed with the classical assumption and hypothesis testing with multiple regression method.The results of this study indicate that earning per share had not  significant effect to stock price ,book value per share and corporate social responsibility disclosure significanly and positively effect  stock price. While environmental sensitive category did not moderating effect of corporate social responsibility disclosure to stock price
ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, PROFITABILITAS, KESEMPATAN INVESTASI DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2013) Vido Agnova; Dul Muid
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Company in business wants to increase the value of the company. This is because the value of the company reflects the performance of the company and may affect investor perception of the company. This study aimed to analyze the effect of: (1) managerial ownership, (2) profitability, (3) investment opportunities, (4) the policy of debt to the value of the company on manufacturing companies listed in bei 2010-2013. The value of the company is willing to pay the price by potential buyers when the company is sold. Managerial ownership is a stock company owned by the management company. Profitability is an important factor in determining the capital structure. With large retained earnings, the company would prefer to use retained earnings before using debt. Investment opportunities in enterprise management decisions in the selection of an investment that will be able to choose one or more investment alternatives are considered the most profitable. a debt policy measures taken by the company to finance through debt.Data collection techniques in this research is the study documentation. Data to be studied in this research is secondary data that is quantitative. The data used in this research is secondary data from annual reports obtained from the Indonesian Capital Market Directory (ICMD) 2010-2013. The analysis method used in this study is multiple regression. The population in this study were all manufacturing companies listed in Indonesia Stock Exchange in 2010 - 2013. The sampling method used in this research is purposive sampling method. The number of samples taken in this study as many as 32 companies.From the test results showed that managerial ownership and significant negative effect on the value of the company. While profitability and significant positive effect on firm value. Variable investment opportunity no significant effect on the value of the company. From the test results can be seen that the debt policy and significant positive effect on firm value.
PENGARUH RETURN ON ASSETS, LEVERAGE, UKURAN PERUSAHAAN, INTENSITAS ASET TETAP DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK Espi Noviyani; Dul Mu'id
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the factors that affect the company’s tax avoidance using effective tax avoidance as an indicator. There are several factors used in this research consisted of return on assets, leverage, size, capital intensity and institutional ownership. The purpose of this study is to empirically examine whether the return on assets, leverage, size, capital intensity and institutional ownership affect the tax avoidance in manufacturing companies listed in Indonesia Stock Exchange. The result showed that return on assets, leverage, capital intensity and institutional ownership significantly affect tax avoidance. Meanwhile size does not significantly influence tax avoidance. In this study there are still many limitation and shortcomings namely the effect of independent variables on the dependent variables can only explain by 12.7%. Hence, more independent variables are needed.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017) Asthari Oliviana; Dul Mu'id
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of good corporate governance consisting of executive character, company size, independent commissioner, board of directors, audit committee, audit committee meetings, and audit quality on tax avoidance measured by ETR. The population of this study consists of manufacturing companies that listed in Indonesian Stock Exchange in the period of 2014-2017. Sample determined with purposive sampling method. Total sample of this research is 145 companies. In order to test hypothesis, the study performed multiple regression analysis. The results of this study show that only audit committee meetings and audit quality have positive effect on tax avoidance. Executive character, board of director, and audit committee have negative effect on tax avoidance. While company size and independent commissioner have no significant effect on tax avoidance.
PENGARUH AGRESIVITAS PAJAK, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2015) Rizky Amalia Wardhani; Dul Muid
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the influence of tax aggressiveness, size and profitability with corporate social responsibility. Independent variabel used in this research is the tax aggressiveness, size and profitability. Dependent variabel in this research is corporate social responsibility. This research used three control variables, they are leverage, capital intensity and market to book ratio.This research population was manufacture companies listed on Indonesian Stock Exchange during 2014-2015. The sample of the research is chosen by using purposive sampling method. Total samples used in this study as many as 153 companies.  Data then analyzed using ordinary least square regression. This research showed that the aggressiveness of corporate taxes and size significantly and positively related to CSR. This result accordance with legitimacy theory. But, profitability not related to corporate social responsibility.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINDAKAN PENGGELAPAN PAJAK PADA WAJIB PAJAK ORANG PRIBADI (Studi Empiris pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Kabupaten Demak) Bahtera Afrikani Sri Wuri Handayani; Dul Mu'id
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study is concerned with the occurrence of tax evasion by tax actors who then direct this study to develop an empirical model of tax evasion measures described by the variables of tax understanding, perception of justice, taxation system as independent variables, taxpayer compliance as the mediating and religiousity variables taxpayer as a moderating variable.Data related variables studied were obtained through interviews to taxpayers of individuals who pay taxes late or not pay taxes in the Tax Office (KPP) Pratama Demak by using questionnaires. The data obtained then analyzed using Multiple Regression analysis approach.Empirical testing conducted in this study yielded five conclusions, namely the understanding of taxation is a variable that can significantly explain the occurrence of changes in taxpayer compliance, perception of justice is a variable that can significantly explain the occurrence of changes in taxpayer compliance, taxation system is a variable that real is able to explain the occurrence of changes in taxpayer compliance, taxpayer compliance is a variable that can explicitly explain the occurrence of tax evasion by taxpayers, and taxpayer religiosity is not proven to moderate the influence of taxpayer compliance with tax evasion.
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI PADAPERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIATAHUN 2011 – 2014. Khairul Adhi Fiandri; Dul Muid
Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the factors that affect the company's tax evasion or tax avoidance. Factors tested were institutional ownership, firm size and financial performance as a mediating variable.The population in this study were taken from a manufacturing company in the Indonesia Stock Exchange (BEI) in the period 2011-2014 with a total sample of 88 companies. The sampling method used is purposive sampling method. The data used in this research is secondary data obtained from the Indonesian Capital Market Directory (ICMD) and annual financial statements. This study using multiple linear regression technique.The results of the analysis that institutional ownership and firm size affect the mediation variable is the performance of the company. Institutional ownership, company size and financial performance have an impact against tax avoidance.
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP FEE AUDIT Fendra Deva Mahendra; Dul Muid
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this paper is to investigate the association between corporate ownership structures and audit fees paid to external auditors by Indonesian companies listed on Bursa Efek Indonesia (BEI). This study focusses on the extent of the auditor’s reliance on the client’s internal control inasmuch as the corporate ownership structures are varied, and, ultimately, affect the audit fees. This study applies the agency theory in formulating three hypotheses that guide the results analysis. By employing a multi regression model for a sample of 133 Indonesian companies listed on Bursa Efek Indonesia (BEI), this study examines the relationship of ownership structure, namely, managerial ownership, foreign ownership and government ownership with audit fees using data for 2015. The results show a significant positive relationship between audit fees and firms with larger foreign ownership and higher government ownership. However this study shows negative but insignificant relationship with firms with higher managerial ownership. This study contributes recent evidence concerning the relationship between corporate ownership structure and audit fees.
PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS (Studi Empiris pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2014-2015) Vina Afidatul Maula; Dul Mu'id
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is intended to analyze the influence of working capital management, earnings management, working capital management theory, company size, leverage to profitability of manufacturing company which goods in Indonesia Stock Exchange period 2014 until 2015. The sample in this study is a manufacturing company that goods on the Indonesia Stock Exchange period 2014 to 2015. Data data by method. Method and test of determination (R2). To analyze the data using multiple regression.
Co-Authors Adi, Daniel Kartika Adrian, Rebecca Nicole Agnes Denira Gusti Agung Hendratmoko Angela Deananda Putri Budiastuti Anggie Noor Rachmad Anisa Alfiarini Anisa, Nurul Apip, Apip Asthari Oliviana Audrey Santoso, Jessica Ayu Septiani B Ivanno Eka P Bahtera Afrikani Sri Wuri Handayani Benrindang Latusura Brilian Ayu Kartikasari Cita Ratna Setyamurti Daniel Bouman Hasurungan Sinaga Deo Novrin Hasiholan Damanik Dhena Alinda Milenia Dian Kusuma Wardhani Dwi Fajar Febrianto Ekaristi, Clara Eqy Refiyanto Espi Noviyani Evans Manurung Fajri, Ul'Ulya Zuhrufi Felicia Destiyuanita Fendra Deva Mahendra Firdaus, Sukma Floppysta, Floppysta Habibi, Masandy Muhammad Rais Hadi Sasana Hafiz Gavra Niranda Hamdani Hamzah Hamzah Hastarini Dwi Atmanti Hilda Maulida Ichsan Pamungkas Indiferent Sudjatna, Indiferent Joshua Bram Karima Anisa Safitri Khairul Adhi Fiandri Machmuddah, Zaky Maulana Syaiful Haq, Maulana Syaiful Merdeka, Niki Agni Eka Putra Mohamad Zidane Ramadhan Muchamad Syafruddin Muhammad Zain Satria Atmaja Nabella Aprilia Suma Naufal Ade Septianto Nugroho, Raffindra Gustriadhi Pambayun, Brillian Tania Sekar Panca Wahyuningsih Pepin Nur Dhiansyah Prasetya, Gustivo Prastomo, Nikku Dwiky Quatrinasa, Daru Rachman Aviv Rahmadani Aji Putra Rahminawati Ilma Rakai Wastu Demos Ramanda Yura Wiradharma Randy Yosua Immanuel Ratna Puji Astuti, Ratna Puji Renaldi Alfarasi Renas Adi Nugroho Rika Fitriyani Wardiman Rio Ariesta Heditya Rizky Amalia Wardhani Rizky Novananda Fauzan Hasibuan Rizky Wijayanti Ronowati Tjandra, Ronowati Rowina Kartika Putri Sayogya Notohatmodjo St. Dwiarso Utomo, St. Dwiarso Sugiharto Taufik Anggara Titus Bayu Santoso Tri Jatmiko Wahyu Prabowo, Tri Jatmiko Wahyu Vido Agnova Vina Afidatul Maula Wahyuningtiyas, Vanny Nur Yahya Ayyasy Yuniarti, Aulia Tri Zafira, Hanifah Zahra, Alissa Qotrunnada Fadia Zahrah, Fatimah Zakaria, Muh Azhar