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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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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.
Co-Authors Anindita Kusumastuti Diah Ayu Wulandari Diah Ayu Wulandari, Diah Ayu Dyah Ayu Safitri Galih Saras Sekarwangi Heni Pujiastuti Kusuma Wijayanto, Kusuma Kusumastuti, Anindita Lintang Kurniawati Martini Martini Mujiyati Mujiyati Mujiyati, M Nurochim Nurochim Nurochim, N Safitri, Dyah Ayu Sekarwangi, Galih Saras Sri Yuliawati Triyono Triyono Triyono Triyono Wahyono Wahyono Wahyono, W