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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 TATA KELOLA (CORPORATE GOVERNANCE) PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (INTELLECTUAL CAPITAL) Rio Ariesta Heditya; Dul Muid
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of corporate governance on the disclosure of intellectual capital in companies. The sample used consists of some manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020.This study uses multiple regression analysis by conducting analysis on manufacturing companies using purposive sampling method. The number of samples in the study used was 150 companies.The results show that the size of the board of commissioners, the independence of the board of commissioners has a positive and significant effect on the company's intellectual capital research. Furthermore, for blockholder ownership, government ownership and board tenure have a negative and significant effect on intellectual capital.
PENGARUH PROFITABILITAS, KEBIJAKAN DIVIDEN, KEBIJAKAN UTANG, DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2020) Dhena Alinda Milenia; Dul Muid
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of profitability, dividend policy, debt policy, and investment decisions on the value of manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 until 2020. This study refers to previous research conducted by Putri and Rachmawati (2018).Company ratios such as profitability (ROE), dividend policy (DPR), debt policy (DER), and investment decisions (TAG) are considered to have an influence on firm value (PBV). In this study using multiple linear regression analysis method with the help of SPSS, some classical assumption test to meet the regression test, and other tests namely hypothesis testing (fit and goodness).This study found that firm value can be influenced by profitability, dividend policy, debt policy, and investment decisions and is able to explain the relationship between the dependent and independent variables. The results show that profitability, dividend policy, and debt policy have a positive and significant effect on the value of manufacturing companies. Meanwhile, investment decisions have no significant effect on the value of manufacturing companies in Indonesia.
The Influence of Social Pressure, Market Pressure, Shareholder Pressure and The Reputation of Public Accounting Firms on Carbon Emission Disclosure Rika Fitriyani Wardiman; Dul Muid; Hamdani Hamdani
Jurnal Manajemen Bisnis Vol. 10 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v10i1.482

Abstract

This study aims to examine and obtain empirical evidence regarding the effect of social pressure, market pressure, shareholder pressure, and public accounting firm’s reputation on carbon emission disclosure in non-financial companies in Indonesia. In this study, carbon emission disclosure was used as the dependent variable, while the independent variables of this study are social pressure, leverage and profitability which represent market pressure, market capitalization and ownership concentration as proxies for shareholder pressure, and then public accounting firm’s reputation.This research was conducted quantitative methods. The population in this study are non- financial companies listed on the Indonesia Stock Exchange in 2017-2019. The sample of this study was selected using purposive sampling method to obtain 39 non-financial companies that published sustainability reports and were listed consecutively on the Indonesia Stock Exchange from 2017 to 2019. Multiple regression analysis is the statistical method used to test the hypothesis in this study.The results of this study showed that social pressure have a significant effect on carbon emission disclosure. Meanwhile, market pressure with leverage and profitability proxies, then shareholder pressure represented by market capitalization and ownership concentration, and the reputation of public accounting firms doesn’t have significant effect on carbon emission disclosure.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TINGKAT KEPATUHAN PAJAK DENGAN GENDER SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERBANKAN Joshua Bram; Dul Muid
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

Tax is the largest income in a country. Taxes are used by the government to fund national development that takes place continuously and continuously which aims to improve people's welfare. This study aims to provide empirical evidence and analyze CSR disclosure has a positive effect on the level of tax compliance of a company and the effect of the gender variable on the level of tax compliance which can be a moderator between CSR disclosure on the level of corporate tax compliance. The object of this research is a banking company in indonesia from 2016-2019. This analysis uses Moderated Regression Analysis (MRA). Research shows that there is no significant effect on CSR on tax compliance, and gender is not able to significantly moderate the effect of CSR on tax compliance in Banking company in Indonesia.
PENGARUH PELAKSANAAN SELF ASSESSMENT SYSTEM DAN PENERAPAN TAX ELECTRONIC SYSTEM (TES) TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM NEGERI DI KOTA BONTANG Agnes Denira Gusti; Dul Muid
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

The self assessment system is carried out with the aim of demanding the level of compliance and awareness of taxpayers in determining the amount of tax owed independently or voluntarily. The Directorate General of Taxes modernizes by utilizing information technology thorugh the development of tax electronic system such as e-Registration, e-Billing, and e-Filing which are expected to make it easier for taxpayers to report their taxes online. The purpose of this study is to test and analyze how the effect of the implementation of the self assessment system and the implementation of the tax electronic system on the compliance of individual taxpayers at Tax Office Bontang City.This research was conducted by quantative methods. Data obtained through primary data, in the form of questionnaires. The sample studied was 100 individual taxpayers in Bontang City. The sampling technique uses non probability sampling. Data analysis is carried out by descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression analysis, and model feasibility test.The results showed that (a) The implementation of self assessment system has a significant positive effect on taxpayer compliance, (b) The implementation of e-Registration has a significant positive effect on taxpayer compliance, (c) The implementation of e-Billing has a significant positive effect on taxpayer compliance, (d) The implementation of e-Filing has a significant positive effect on taxpayer compliance. Rsquare obtained is 0,823 or 82,3%.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI MINAT PEMANFAATAN DAN PENGGUNAAN APLIKASI MOKA POS (POINT OF SALE) BERBASIS CLOUD PADA UMKM DI KOTA SEMARANG DENGAN MENGGUNAKAN MODEL UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY (UTAUT) Rahminawati Ilma; Dul Muid
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to identify the factors that influence the acceptance and use of the Moka Point of Sale (POS) application for MSMEs in Semarang City. This study uses the variables of performance expectancy, effort expectancy, social influence, and facilitating conditions based on the Unified Theory of Acceptance and Use of Technology (UTAUT) model by Venkatesh et al (2003). This research uses primary data obtained from questionnaires distributed to MSME owners in Semarang City who are using Moka POS in running their business. By using purposive sampling technique in sample selection, 100 research samples were obtained. The data analysis technique used the Structural Equation Model - Partial Least Square (SEM-PLS) with a data processing application program, namely SmartPLS 3.3.3.The results showed that the variable performance expectations has a positive and significant effect on the behavioral intention, and the behavioral intention also has a positive and significant effect on the use behavior of Moka POS application. While the variables of effort expectancy and social factors have no effect on the interest in using the Moka POS application. The facilitating condition variable was also stated to have no influence on the use behavior of Moka POS application. The results of this research contributed theoretical and practical contributions to behavioral accounting.
THE INFLUENCE OF CORPORATE GOVERNANCE AND SALES GROWTH ON TAX AVOIDANCE (Empirical Study on cigarette manufacturing sub-sector companies listed on the IDX for the 2018 – 2022 Period) Audrey Santoso, Jessica; Muid, Dul
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the effect of corporate governance and sales growth on tax avoidance. Corporate governance in this research is approximated into three parts, namely institutional ownership, independent board of commissioners, also audit committee. The variables used in this research are dependent variable which consist of tax avoidance, independent variables which consists of institutional ownership, independent board of commissioners, audit committee, also sales growth. This research uses samples from all manufacturing companies in the cigarette sub-sector written on the IDX during the period 2018 - 2022. The sample used in this research is 3 companies that have been selected through purposive sampling and there is 15 samples were obtained. Hypothesis testing in this research uses multiple linear regression analysis using SPSS 22 software. The results of this research show that institutional ownership, independent board of commissioners, also audit committee had no effect on tax avoidance, whereas sales growth had a negative effect on tax avoidance.
THE EFFECT OF VOLUNTARY DISCLOSURE PROGRAM (VDP) AND TAXPAYER AWARENESS ON INDIVIDUAL TAXPAYER COMPLIANCE Adrian, Rebecca Nicole; Muid, Dul
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine and analyze the effect of voluntary disclosure programs and taxpayer awareness on individual taxpayer compliance at Tax Office Candisari Semarang. This research was conducted by quantitative methods. Data obtained as primary data, through a questionnaire. The sample studied was 100 individual taxpayers in Semarang. The sampling technique uses purposive sampling. Data analysis is carried out by descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression analysis, and model validity test using SPSS version 26. The results showed that (a) voluntary disclosure program has a significant positive effect on individual taxpayer compliance, (b) taxpayer awareness has a significant positive effect on individual taxpayer compliance.
PENGARUH POFITABILITAS, HUTANG, INTENSITAS KEPEMILIKAN ASET TERHADAP MANAJEMEN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2019-2021 Floppysta, Floppysta; Muid, Dul
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to test the influence of profitability, debt, and asset ownership intensity on tax management in manufacturing companies listed on the IDX in 2019-2021. The variable used is the effective tax rate as a dependent variable. Profitability, debt, and intensity of asset ownership as independent variables.The population in this study is manufacturing companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The data source used is secondary data derived from annual financial statements published through the official website of the Indonesia Stock Exchange and related companies. In this study, the researcher used the purposive sampling method in obtaining research samples. The number of samples used in this study is 6 companies with a total of 18 research data            The results of the study show that profitability, debt, and intensity of fixed asset ownership significantly affect the effective tax rate.
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY AND PROFITABILITY ON TAX AVOIDANCE Pambayun, Brillian Tania Sekar; Muid, Dul
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine and prove the effect of Corporate social responsibility and profitability on tax avoidance. This research was conducted by quantitative methods.The research data used is secondary data. The population in this study is property and real estate sub sector companies listed on the Indonesia Stock Exchange in 2020 – 2022. Sample selection uses purposive sampling technique. The analysis technique used is multiple linear regression analysis. The results of the study show that Corporate social responsibility has no effect on tax avoidance. Meanwhile, profitability shows that there is a negative influence on tax avoidance.
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