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All Journal Jurnal Kesehatan Masyarakat Riset Akuntansi dan Keuangan Indonesia AKUNTANSI DEWANTARA Riset Akuntansi dan Keuangan Indonesia
Indarti Diah Palupi
Universitas Muhammadiyah Surakarta
Economics, Econometrics & Finance Public Health

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Fiscal Policy and Resilience of the Tourism Industry Against the COVID-19 Pandemic Mulyana, Andy; Ni Wayan Marsha Satyarini; Indarti Diah Palupi; Hilda Oktavana Siregar; Denny Yohanna; Nashirotun Nisa Nurharjanti
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i2.2390

Abstract

The tourism sector is encountering a global crisis as a consequence of the COVID-19 pandemic. This article aimed to identify and analyze the implementation and impact of fiscal policy on the resilience and sustainability of tourism industry businesses in Indonesia amid the COVID-19 pandemic. An exploratory descriptive qualitative method was used in this research through in-depth interviews with tourism sector business actors in Yogyakarta City, Sleman Regency, Bantul Regency, and Magelang Regency on the implementation of fiscal policy of tax relief for relevant tourism business during the pandemic. The results of the research identified the impact of implementing fiscal policy on business resilience in the tourism sector which is more befitting for medium and large business categories, whilemicro and small businesses could only take advantage of fiscal policy in the form of tax relief, which according to participants is transparent, easy to implement, and does not have a detrimental impact on future. This research contributes to theory, practice, and policy by providing an overview of the impact of environmental factors on the sustainability of tourism sector businesses, the government's response to the crisis, the impact of fiscal policy implementation on the resilience of tourism sector businesses, and input for the government in making future policy.
Taxpayer Compliance on Micro, Small and Medium Enterprises Individual Taxpayer in Surakarta Mujiyati, M; Sekarwangi, Galih Saras; Palupi, Indarti Diah
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.11918

Abstract

This study aims to examine the effect of taxation regulations understanding, tax knowledge, tax sanctions, service quality and tax administration system modernization to the tax compliance of Micro Small and Medium Enterprises (MSME) individuals Taxpayer. This study uses a quantitative method with the respondents are MSME individual taxpayers which were registered at the Small Tax Office (KPP Pratama) in Surakarta. The accidental sampling method are used with a total sample collected are 99 respondents. This study also uses multiple linear regression models as data analysis techniques. The results of this study indicate that tax regulations understanding, tax knowledge, tax sanctions, and service quality affect the tax compliance of MSME individuals Taxpayer. Meanwhile, the modernization of the tax administration system does not influence the compliance of taxpayers on MSME individuals.
The Effect of Premium Income, Claim Payment, Risk-Based Capital, Investment Return, and Underwriting Result on the Profits of Insurance Companies Listed on the Indonesia Stock Exchange for the 2015- 2018 Period Wahyono, W; Nurochim, N; Palupi, Indarti Diah
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2021) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.16125

Abstract

This study aims to determine the effect of premium income, claim payment, risk-based capital, investment return, and underwriting result on the profit of insurance companies listed on the Indonesia Stock Exchange (IDX) for the 2015- 2018 period. The analysis techniques employed were panel data regression with the Common Effect Model, Fixed Effect Model, and Random Effect Model. The results of this study indicate that premium income, claim payment, and investment return have an effect on profits. Meanwhile, riskbased capital and underwriting result has no effect on profit.
The Effectiveness of Corporate Governance Components as a Control Mechanism in Detecting Tax Avoidance When the Company is Under Financial Pressure Palupi, Indarti Diah; Kurniawati, Lintang; Wijayanto, Kusuma
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.17268

Abstract

This study investigates the effectiveness of corporate governance components in detecting corporate tax avoidance and how effectiveness is affected when firms are under financial pressure. This study uses three components of corporate governance: board of directors, board of commissioners, and audit committees while corporate tax avoidance is measured using effective tax rate (ETR). This study employs data from manufacturing companies listed on the Indonesian Stock Exchange. Sample was selected using purposive sampling method. Data analysis was conducted on 163 panel data from 62 companies in 2016 - 2018 using moderated regression analysis. The results prove that proportion of independent directors and audit committees as predictors of ETR. Whereas proportion of independent commissioners and board of directors and board of commissioners meeting ratio have no effect on ETR. It also shows that financial pressure moderates the relationship between the proportion of independent directors and ETR. Financial pressure also moderates the relationship between the audit committee and ETR. On the contrary, financial pressure does not moderate the association of independent commissioners and ETR. The results also show that external audit as a control variable related to ETR. This study contributes to the literature on the importance of the effectiveness of corporate governance components in reducing tax avoidance and how financial pressure affects their effectiveness.
External Financing, Earnings Management and Audit Quality Vernando, Andreas; Yohana , Denny; Khamainy , Arief Hidayatullah; Palupi, Indarti Diah; Fithria, Annisa
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i3.13602

Abstract

This study investigates the relationship between external financing and accrual earnings management (AEM). In examining this association, this study distinguishes external financing through debt and equity financing, which are more associated with AEM. In addition, this study also explores how audit quality moderates this relationship. This study employed a sample of non-financial companies from 2015 to 2019. We find that external financing is positively associated with AEM. This positive association is more pronounced with debt financing rather than equity financing. In addition, this study does not find that audit quality can mitigate AEM motivated by external and debt financing. Our results are robust after examining another EM measurement, real earnings management (REM).
Co-Authors Andreas Vernando ANDY MULYANA Anindita Kusumastuti Annisa Fithria Denny Yohanna Diah Ayu Wulandari Diah Ayu Wulandari, Diah Ayu Dyah Ayu Safitri Galih Saras Sekarwangi Heni Pujiastuti Hilda Oktavana Siregar Khamainy , Arief Hidayatullah Kusuma Wijayanto Kusumastuti, Anindita Lintang Kurniawati Martini Martini Mujiyati Mujiyati, M Nashirotun Nisa Nurharjanti Ni Wayan Marsha Satyarini Nurochim Nurochim Nurochim, N Safitri, Dyah Ayu Sekarwangi, Galih Saras Sri Yuliawati Triyono Triyono Triyono Wahyono Wahyono Wahyono, W Yohana , Denny