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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Jurnal Keuangan dan Perbankan Jurnal Akuntansi dan Perpajakan Jurnal RAK (Riset Akuntansi Keuangan) Fokus Ekonomi Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Jurnal RAK (Riset Akuntansi Keuangan) Balance: Journal of Islamic Accounting
Herry Laksito
DepartemenAkuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH DIGITALISASI ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN SIKAP WAJIB PAJAK SEBAGAI VARIABEL MEDIASI (Studi Pada KPP Pratama Semarang Gayamsari) Denia Mazaya Retsa Utomo; Herry Laksito
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

Taxpayer compliance is one of the main factors in the success of the tax system in Indonesia. Although various digital systems such as e-Filing, e-Billing, and DJP Online have been implemented, the level of compliance of individual taxpayers is still not optimal. This study aims to analyze the influence of digitization of tax administration on the compliance of individual taxpayers with taxpayer attitudes as a mediation variable.This study uses a survey method with the distribution of questionnaires to 100 individual taxpayers registered at KPP Pratama Semarang Gayamasari. The sampling technique was carried out by random sampling method, while the data analysis used multiple linear regression and mediation tests.Based on the results of this study, it is shown that the digitization of tax administration has a positive and significant effect on the compliance of individual taxpayers. Taxpayers' attitudes also have a positive effect and mediate the relationship between the digitization of tax administration and taxpayer compliance.
FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN HAL AUDIT UTAMA (HAU) (Studi Empiris pada Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Hadziqan Syah Elfajri; Herry Laksito
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of auditor characteristics and corporate governance on the disclosure of key audit matters (KAM) in Indonesia. The independent variables include public accounting firm size, auditor gender, audit committee meeting frequency, audit committee financial expertise, and independent commissioners. In addition, the study incorporates control variables consisting of firm complexity, profitability, and leverage.The sample comprises financial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022 to 2024. A total of 286 observations were selected using a purposive sampling method based on specific criteria. Data analysis was conducted using panel data multiple linear regression with the assistance of SPSS version 30.The results show that auditor gender and the frequency of audit committee meetings have a positive and significant effect on KAM disclosure. Meanwhile, public accounting firm size, audit committee financial expertise, and independent commissioners do not have a significant effect. These findings indicate that individual auditor characteristics and effective internal oversight activities play an important role in promoting transparency in key audit matter disclosures.
Analisis Pengaruh Thin Capitalization dan Transaksi Afiliasi terhadap Agresivitas Pajak (Studi pada Perusahaan Multinasional Sektor Manufaktur) Marwah Multaraffi Muhammad; Herry Laksito
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of thin capitalization and related-party transactions on tax aggressiveness in multinational manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The background of this research is based on the financial complexity of multinational firms, which allows flexibility in managing financing structures and intra-group transactions, thereby increasing the potential for tax aggressiveness. Thin capitalization reflects a high proportion of debt relative to equity, while related-party transactions represent the intensity of economic relationships among affiliated entities within a corporate group. This research employs a quantitative approach using secondary data obtained from corporate financial statements. The sampling technique used is purposive sampling, resulting in 84 observations. Data analysis is conducted using multiple linear regression, preceded by classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. Tax aggressiveness is measured using the Effective Tax Rate (ETR), while thin capitalization is proxied by the debt-to-equity ratio, and related-party transactions are measured by the proportion of affiliated transactions to total sales. The results indicate that both partially and simultaneously, thin capitalization and related-party transactions significantly influence tax aggressiveness. These findings suggest that debt-based financing structures and the intensity of affiliated transactions play a crucial role in corporate tax planning strategies. This study contributes empirically to the taxation literature and provides insights for regulators in strengthening policies to monitor and control tax avoidance practices among multinational corporations in Indonesia.
PENGARUH KEPATUHAN SUSTAINABILITY REPORTING BERDASARKAN GRI STANDARDS TERHADAP OPINI AUDIT GOING CONCERN DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur di BEI Tahun 2022–2024) Bunga Viva Salsabella; Herry Laksito
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

A Going concern audit opinion is issued by an auditor when there is doubt about a company’s ability to continue its operations in the future. This study aims to examine the effect of compliance with sustainability reporting based on the GRI Standards on Going concern audit opinions and to analyze the role of Firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. The variables used in this study are sustainability reporting compliance as the independent variable, Firm size as the moderating variable, and Going concern audit opinion as the dependent variable.The object of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. The sample was selected using a purposive sampling technique with certain criteria. The analytical method used in this study is logistic regression using SPSS software.The results show that sustainability reporting compliance does not have a significant effect on Going concern audit opinions. In addition, Firm size is not able to moderate the relationship between sustainability reporting compliance and Going concern audit opinions.
Financial Statement Fraud Detection with The Pentagon Fraud Theory Perspective: Audit Committee Effectiveness as a Moderating Variable Laksito, Herry; Purwiyanti, Deviana Wahyu
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol. 21 No. 1 (2026): June 2026
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.21.146-166

Abstract

This study aims to examine the fraud factors in the fraud pentagon theory on the potential for financial statement fraud in financial sector companies listed on the Indonesia Stock Exchange (IDX) during 2019–2024. The independent variables include financial targets, ineffective supervision, changes in company auditors, changes in directors, and CEO duality. The dependent variable is the potential for financial statement fraud, measured using the Beneish M-Score formula. The study also includes a moderating variable, namely the effectiveness of the audit committee, measured by the expertise of audit committee members and the frequency of audit committee meetings. The study analyzes 491 observations from financial sector companies using logistic regression and Moderated Regression Analysis (MRA). Results show that out of 15 hypotheses, 9 are supported. Independent variables that significantly influence the potential for financial statement fraud are financial targets, ineffective supervision, changes in auditors, and changes in directors. The moderating variables successfully moderate the relationship between pressure, rationalization, and competence. The study highlights that high public expectations for companies to generate substantial profits often drive financial reporting fraud. In addition to pressure, other conditions can also motivate fraudulent behavior. This research is important as it emphasizes the role of audit committee effectiveness in minimizing the potential for fraud and provides an empirical perspective on the application of the fraud pentagon theory in the Indonesian financial sector.
Coretax Effectiveness and MSME Tax Compliance: The Moderating Role of Tax Consultants Rastia Yusranaditya; Herry Laksito
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): Jurnal Relevansi: Ekonomi, Manajemen dan Bisnis
Publisher : LPPM STIE KRAKATAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.584

Abstract

This study aimed to examine the effect of Coretax effectiveness on Micro, Small, and Medium Enterprises (MSME) taxpayer compliance and analyze the moderating role of tax consultants in strengthening this relationship. This research applied a quantitative approach with an explanatory research design. Primary data were collected through questionnaires distributed to 382 MSME taxpayers in Semarang City and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The results showed that Coretax effectiveness had a positive and significant effect on MSME taxpayer compliance, indicating that an effective digital taxation system improved taxpayers’ ability to fulfill their tax obligations. Furthermore, the role of tax consultants significantly strengthened the relationship between Coretax effectiveness and taxpayer compliance by assisting taxpayers in adapting to digital tax transformation. This study concluded that improving taxpayer compliance requires not only technological innovation but also professional support mechanisms. The limitation of this study was its focus on MSMEs in Semarang City; therefore, future studies are encouraged to expand the research scope. This study contributed to digital taxation literature by integrating the Technology Acceptance Model and Role Theory perspectives.
Co-Authors Adinda Rizky Larasati Al Vito, Muhammad Alfiyani Nur Hidayanti Annisa Dwi Amalia P Anthusian Indra Kurniawan Apip Apip Apip, Apip Arga Dewangga Arya Nugraha Bella Rinobel Benna Andriyani Bimantara, Theobaldus M Bunga Viva Salsabella Clara Tiffany Setiawan Denia Mazaya Retsa Utomo Devi Alya Rahmatika Deviana Purwiyanti Deviana Wahyu Purwiyanti Devy Ardianti Dian Anggraeni Diori Novade Diva Nadya Putri Dwi Hayu Estrini Edhita, Edelina Edna Efa Setiati Farahdina Eriesta Mauliana Erin Yuliza Anugrah Fachrony Fachrony Fatikhasiwi Noor Aurumita Galih Alfian Pratama Hadziqan Syah Elfajri Hilda Karolina Duha Hizkia Efraldo Saragih Ichfa Aulia Yahya Ifvandaru Ramadhan Igmaniar Rakhman Ignatius Alan Yudha Pradana Ilham Naffis Ramadhan Indah Puspita Irin Sukma Hati Kholidin Kholidin Kholidin Kholidin, Kholidin Laila Maghfiroh Lais Khafa Laudza Indra Perdana Manggar Wigati Ningsih Margareth A. R. Sihombing Maria Widi Hapsari Marsha Indra Ayu Ivana Marwah Multaraffi Muhammad Moratulus Gregorius Damor Myando Muhamad Reza Mahendra Suhardi Muhammad Daffa Muthi Fadhali Muhammad Fauzan Muhammad Hanif Risnanditya Muhammad Rezky Setiapraptadi Muhammad Tubagus Abbas Nikho Averus Ninda Argita Oksaviani Nugroho Jatmiko Jati Poa Yosia Purnomo Purwiyanti, Deviana Wahyu Puteri Permata Septyana Fauzi Qorry Eka Pertiwi Rafif Ivan Hartono Ramadhan, Istiqlal Ranisha Putri Pardede Rastia Yusranaditya Rilo M M, Ricky Rizqi Harry Ramadhan Septia Ismah Hanifa, Septia Silvya Ayu Putri Pradita Sindy Lolita Sinaga Siti Laela Rahayu Sumarsono, Vicky Sutapa Sutapa Syaifurakhman, Baredi Tika Ratna Pratiwi Titania Manik Valentina Elizabeth Vanda Ayu Cahyaningtyas Vebriane Werdaningrum Victoria Jeniffer Raya Wahyu Ade Setianingrum Wellson Glensius Mahulae Winarti Winarti Wuri Ismail Yesi Wulandari Yohanna Bregiba Lolaninta Br Purba Yulintang Kurniawan Yusfendy Tri Andika, Yusfendy Tri