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All Journal Diponegoro Journal of Accounting
Wahyu Meiranto
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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PENGARUH TARIF PAJAK, SANKSI PAJAK, PENEGAKAN HUKUM, KEADILAN SISTEM PAJAK DAN TRANSPARANSI ALOKASI DANA PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KOTA SEMARANG Adelia Putri Qani’ah Soeyanto; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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This study aims to evaluate the effect of tax rates, tax sanctions, law enforcement, tax system fairness, and transparency of tax fund allocation on taxpayer compliance in Semarang City. This study uses the Theory of Planned Behavior (TPB) framework developed by Ajzen (2005) which explains that a person's behavior is determined by intention.This study uses a quantitative approach with a survey method, data collected through questionnaires distributed to 212 respondents who are individual taxpayers. The data obtained was then analyzed with the Partial Least Squares Structural Equation Modeling (PLS-SEM) model using the SmartPLS version 4 application. The results of the analysis show that tax rates have no significant effect on taxpayer compliance, while tax sanctions are proven to have a positive and significant effect. Law enforcement and tax justice showed no significant effect on compliance, while transparency of tax fund allocation had a positive and significant effect. These findings emphasize the importance of increasing taxpayer trust in tax authorities to improve taxpayer compliance.
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PENGHINDARAN PAJAK DENGAN DIREKTUR PEREMPUAN SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Khalida Darma Septia Sihombing; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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This study aims to examine the effect of ownership structure on tax avoidance and the role of female directors in moderating this relationship in manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study is grounded in agency theory.The population used in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Purposive sampling was used in selecting the research sample, resulting in 309 research samples for three consecutive years (2022–2024).The results of the analysis indicate that family ownership, managerial ownership, foreign ownership, and female directors do not have a significant effect on tax avoidance. Meanwhile, institutional ownership has a negative and significant effect on tax avoidance. Furthermore, female directors only moderate the relationship between managerial ownership and tax avoidance, while they do not moderate the relationship between family ownership, institutional ownership, and foreign ownership on tax avoidance.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI NIAT PERILAKU PENGGUNA APLIKASI BIBIT DI KOTA SEMARANG Rifa Alehantaka; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
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Abstract

This study aims to analyze the factors that influence the behavioral intentions of Bibit application users in Semarang City using the Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2) framework developed by Venkatesh et al. (2012). UTAUT 2 consists of eight main variables: performance expectations, effort expectations, facilitating conditions, habit, perceived value, hedonic motivation, and behavioral intention toward technology use, in this case the Bibit applicationThe study population consists of all active users of the Bibit application in Indonesia, with a sample size of 310 people living in Semarang City. A purposive sampling method was used. Data were collected through an online survey using social media. 31 items were analyzed using the PLS-SEM method with the assistance of SmartPLS 4 software.The results indicate that four hypotheses were accepted. The variables of performance expectations, effort expectations, habits, and hedonic motivation have a significant positive influence on the behavioral intentions of Bibit application users. However, social influence, facilitating conditions, and price value do not influence the behavioral intentions of Bibit application users.
PENGARUH ESG DISCLOSURE DAN KUALITAS LAPORAN KEUANGAN TERHADAP EFISIENSI INVESTASI Nurul Fadiyah Nasution; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
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This study aims to examine the effect of ESG disclosure and financial reporting quality on investment efficiency in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023.            This study uses a quantitative approach with secondary data obtained from Bloomberg Terminal and company annual reports. The research sample was determined using purposive sampling, resulting in 65 observation samples. The analysis method used was multiple linear regression.            The results show that ESG disclosure and financial reporting quality do not significantly affect investment efficiency. These findings indicate that sustainability information and financial reporting quality are not yet major factors in determining the level of investment efficiency of companies during the research period.
PENGARUH GENDER CEO TERHADAP DATA BREACH RISK DENGAN IT GOVERNANCE SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2021-2024) Viola Cahya Maheswari; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
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This study aims to examine the effect of CEO Gender on data breach risk with IT Governance as a mediating variable in banking companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The increasing incidence of data breaches in the Indonesian banking sector indicates that data breach mitigation is influenced not only by technological factors but also by decision-making characteristics at the top management level.This study employs a quantitative approach using secondary data from banking companies listed on the Indonesia Stock Exchange during 2021–2024. Data were analyzed using panel data regression with the Panel EGLS Cross-section Random Effects method, while mediation analysis was conducted using the Baron and Kenny procedure and the Sobel test.The results show that CEO Gender does not have a significant direct effect on data breach risk. However, IT Governance significantly mediates the relationship between CEO Gender and data breach risk. The mediation is classified as full mediation, indicating that the influence of CEO Gender on data breach risk operates through the IT Governance mechanism. These findings highlight the importance of strengthening IT Governance as a key strategy for mitigating data breach risk in the Indonesian banking sector.
PENGARUH PENGUNGKAPAN LAPORAN KEBERLANJUTAN TERHADAP KINERJA KEUANGAN PERUSAHAAN Yuliersi Amartha; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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This study aims to provide empirical evidence regarding the effect of sustainability report disclosure on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The independent variables in this study are sustainability report disclosure measured in aggregate, as well as partial disclosure indices consisting of economic performance disclosure, environmental performance disclosure, and social performance disclosure. Financial performance as the dependent variable is measured using Return on Assets (ROA) and Return on Equity (ROE), with firm size and leverage as control variables.This research employs secondary data consisting of corporate sustainability reports for the period 2021–2023 as the basis for measuring sustainability disclosure, along with financial performance data (ROA and ROE) obtained from the Bloomberg terminal for the period 2022–2024. The sample was selected using purposive sampling, resulting in 74 companies with a total of 181 observations. The study applies a quantitative approach with multiple linear regression analysis. Data processing and analysis were conducted using EViews 13 software.The results indicate that aggregate sustainability disclosure, economic performance disclosure, and environmental performance disclosure do not have a significant effect on financial performance, whether proxied by ROA or ROE. Meanwhile, social performance disclosure has a positive and significant effect on ROA, but does not significantly affect ROE. These findings suggest that the social aspect of sustainability reports provides a faster and more direct impact on financial performance compared to economic and environmental aspects.
Pengaruh Peran Direksi Perempuan Dalam Memoderasi Hubungan Corporate Social Responsibility Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2020 – 2023) Sisferdi Cahya; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
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This study aims to determine the effect of role of women's direction as a moderating in relationship between corporate social responsibility on tax avoidance in manufacturing companies. This study uses internal control and audit quality as independent variables and tax avoidance measured through ETR as the dependent variable. CSR is measured through social scores and environmental scores and the role of women's direction is measured by the number of women's directions in a company. The population used in this study were manufacturing sector companies listed on the IDX. Through the purposive sampling method, there were 171 data used as the final sample in this study. The analysis method used is the Structural Equation Model - Partial Least Square with the help of the SmartPLS 4 application in testing the hypothesis. The results of this study indicate that first, Corporate social responsibility has a positive but insignificant relationship to tax avoidance. Second, Corporate social responsibility and the role of women's direction have an insignificant relationship to tax avoidance.
Co-Authors Adelia Putri Qani’ah Soeyanto Agung Prasetyo Algian Khalish Wardhana Anggita Setyorini Anindya Oryza Metana Arista Kusumaningrum Aulia Candra Pertiwi Byantra Gunawan Emila Ajie Widyasari Esti Rizqiana Asfa I. Fani Audriyani Hany Nur Azizsyah Intan Wahyuningsih Irma Wahyu Lupita Juwita Hastuti Khalida Darma Septia Sihombing Latifatun Nafisah Laura F BR Sihaloho Lucia Linear Anggraeni Maharani Saskia Putri Merlin Gowanti Nela Mukti Sari Nur Hidayati Falah Nurul Fadiyah Nasution Nyimas Melia W Paramita Prasetiyani Patricia Alvionika Rifa Alehantaka Risa Dwi Prameswari Sefie Daniswari Sekarwangi Larasati Sisferdi Cahya Theodorus Pradipta Paramarta Triyanti Maria Natalia Siregar Viola Cahya Maheswari Yuliersi Amartha Yuqa Diana Khairi