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Apollo Daito

Universitas Mercu Buana

Author-ID : 3200983

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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THE EFFECT OF TAX SANCTIONS AND TAX AUTHORITIES SERVICES ON TAX COMPLIANCE AND TAXPAYER AWARENESS AS MODERATION VARIABLE (SURVEY ON CORPORATE TAXPAYERS DOMICILED IN TANGERANG) Kurniawan, Irwan; Daito, Apollo
Dinasti International Journal of Management Science Vol. 2 No. 3 (2021): Dinasti International Journal of Management Science (January - February 2021)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v2i3.699

This research examines the Effect of Tax Sanctions and Tax Authorities Service on Tax Compliance Taxpayer Awareness as Moderation Variables. The population in this study is corporate taxpayers who live in Tangerang, based on data until the end of 2018 there were 1,570 taxpayers, the determination of the number of samples was determined using the Slovin formula so that the sample used was 94 respondents. Data were collected using a questionnaire and using the Ordinal scale. The distribution and collection of questionnaires was carried out in June 2020 and the number of questionnaires that could be used was 88 questionnaires or 93%.In analyzing the data used a quantitative approach through Software SPSS 23. The simultaneous Tax Sanction, Tax Authorities Service have a significant effect on Tax Compliance Taxpayer Awareness . Partially Tax sanctions have a significant effect on compliance with corporate taxpayers, the Tax Authorities Service have a significant effect on compliance with corporate taxpayers. Interactionlly awareness of taxpayers moderating tax sanctions does not affect the compliance of corporate taxpayers, awareness of taxpayers moderating tax authorities services have a significant effect on compliance with corporate taxpayers.

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE Vani Mailia; Apollo Apollo
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 1 No. 1 (2019): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Desember 2019 - Mei 2020)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v1i1.233

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh profitabilitas, ukuran perusahaan dan capital intensity terhadap tax avoidance. Pemilihan sampel menggunakan metode purposive sampling. Penelitian ini menggunakan 26 sampel perusahaan dengan periode pengamatan 2014-2018 dengan 122 laporan keuangan perusahaan manufaktur pada sektor industri barang konsumsi di Bursa Efek Indonesia. Metode statistik yang digunakan adalah analisis regresi linear berganda. Hasil uji regresi linear berganda menunjukkan bahwa profitabilitas tidak berpengaruh terhadap tax avoidance. Sedangkan ukuran perusahaan dan capital intensity berpengaruh terhadap tax avoidance.

Pengaruh Komisaris Independen, Komite Audit, Dan Pengungkapan Corporate Sosial Responsibility Terhadap Agresivitas Pajak Nina Maryana; Apollo Apollo
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 1 No. 2 (2020): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Juni 2020 - November 2020)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v1i2.322

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh komisaris independen, komite audit, dan corporate social responsibility terhadap agresivitas pajak. Pemilihan sample menggunakan metode purposive sampling. Penelitian ini menggunakan 27 sampel perusahaan dengan periode pengamatan 2016-2018 dengan 81 laporan keuangan perusahaan pertambangan di Bursa Efek Indonesia (BEI). Metode statistik yang digunakan adalah analisis regresi linier berganda. Hasil dari penilitian ini menunjukkan bahwa komite audit berpengaruh negatif dan signifikan, sedangkan komisaris independen dan corporate social responsibility tidak memiliki pengaruh secara simultan dan parsial terhadap agresivitas pajak. Kata Kunci: Agresivitas Pajak, Komisaris Independen, Komite Audit dan Corporate Social Responsibility

KONSTRUKSI FILSAFAT AKUNTANSI, DAN AUDITING STUDI ETNOGRAFI, DAN HERMENEUTIKA PADA CANDI PRAMBANAN JOGJAKARTA Apollo Apollo
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 2 No. 1 (2020): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Desember 2020 - Mei 2021)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v2i1.450

The research resulted in the Reconstruction of Accounting Philosophy, and Auditing, Dialectical Approach, especially based on the Logic, Hermeneutic, Semiotic, and Rhetorical approaches. The originality of this research is the innovative philosophy of science in Indonesia. This research is expected to be the basis for the development of thinking through research on Ethnographic and Hermeneutic Studies at Prambanan Temple, Jogjakarta. Transubstantial Hermeneutics and semotics in Trimurti: Sang Hyang Wenang (Brahma), Sang Hyang Wening (Wisnu), Sang Hyang Guriang Tunggal (Siwa). In the third hermeneutic meaning (Trimurti) or Symbol, the ontological meaning is shifted or interpreted hermeneutically to become "The Prambanan Text Book" resulting in three modes of "Being" in humans, namely being in himself, being for himself, and being for others. The Prambanan Textbook or “The Prambanan Textbook” is a method of Hegel's dialectical system consisting of three stages. The first is that the thesis is represented by Sang Hyang Wenang (Brahma), which is to construct a certain doctrine of statements. The second is the antithesis (Sang Hyang Guriang Tunggal (Siwa), which is an argumentative statement that rejects the thesis. The third is synthesis (Sang Hyang Wening (Wisnu), which is an attempt to reconcile the tension between the thesis and the antithesis. Then the text "The Prambanan Text Book" is represented by Sang Hyang Guriang Tunggal (Siwa) is to build a framework of "consciousness (thinking), and material dialectics" using themes in the approaches of Paradox (Antithesis), Anomaly, Antinomy, Alienation, Anomie, and Contradiction. The Trans Substance using hermeneutics Schleiermacher 1768-1834), Dilthey (1833-1911), Heidegger (1889-1976), Ricoeur (1913-2005), Derrida (1930-2004), Gadamer (1900-2002), Bultmann (1884- 1976), Habermas, to explain the Prambanan Myth into Episteme, and Idiology. To support the trans substance of the meaning of Prambanan Temple, a method of understanding is used with cognitive semiotics, Pierce (1839-1914), Saussure (1857-1913), Barthes, Ogden, Richards (1949). The results of research on the Philosophy of Accounting and Auditing (Ethnographic Study of Hermeneutic Reinterpretation Prambanan Temple, Jogjakarta) "are as follows: Accounting is a dialectic of writing behavior conveyed to readers, after reviewing: Criticism 1, and Criticism 2,3. In accordance with the rules of writing, and the rules are made to protect users or stakeholders. Accounting Science as a function of producers to consumers in the form of text financial statements that are reliable and relevant. The Prambanan theme in the Auditing context is that the dialectical method has elements of Paradox (Antithesis) and Contradiction, as its virtues. The relationship between accounting and auditing is the building of a shared awareness (thinking) framework after public testing using the Paradox (Antithesis) approach. Contradiction is carried out through critical thinking & critical reading. Relational Dialectics states that connected life is characterized by continuous tensions between contradictory impulses. Paradox (Antithesis), contradiction in the field of economics-accounting is a formation of the capitalist system, with the instrumental ratio of material dialectics as the main driving force for human "alienation". The meaning of work is alienation itself. The episteme and truth of accounting and auditing are only "Perspectivism" as a need to interpret the world and its relations. So through dialectics is a way to harmonize "Perspectivism" trapped in "space and time. And the truth of "Perspectivism" is in time.

DETERMINAN AUDIT DELAY (STUDI EMPIRIK PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 – 2019) Risqika Amalia; Apollo Daito
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 3 No. 2 (2022): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Juni 2022 - November 2022)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v3i2.1136

Penelitian ini memiliki tujuan mengetahui pengaruh dari financial distress, audit tenure, dan ukuran perusahaan terhadap audit delay pada perusahaan pertambangan yang ada di bursa efek indonesia tahun 2017-2019. Data analisis pada penelitian ini berbentuk data panel, dengan jumlah populasi penelitian sebesar 53 perusahaan, yang diseleksi kembali dengan metode purposive sampling dengan kriteria tertentu dan didapatkan hasil sampe yang berjumlah sebanyak 41 perusahaan. Metode penelitian menggunakan analisis regresi linear berganda dengan aplikasi eviews 9. Hasil penelitian menunjukan secara simultan terdapat pengaruh signifikan financial distress, audit tenure, dan ukuran perusahaan. Selain itu hasil penelitian secara parsial menunjukan terdapat pengaruh financial distress, ukuran perusahaan berpengaruh secara siginifikan terhadap audit delay, Sedangkan audit tenure tidak berpengaruh signifikan terhadap audit delay.

Pengaruh Ukuran Perusahaan, Leverage, Tata Kelola Terhadap Manajemen Laba Dengan Nilai Perusahaan Sebagai Variabel Moderasi (Studi Kasus Pada Perusahaan Perbankan di Filipina, Indonesia, Malaysia, dan Singapura Tahun 2018-2022) Septiadi, Tri Pria; Daito, Apollo
Jurnal Ilmu Manajemen Terapan Vol. 6 No. 3 (2025): Jurnal Ilmu Manajemen Terapan (Januari - Februari 2025)
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini mengkaji pengaruh ukuran perusahaan, leverage, dan tata kelola terhadap manajemen laba dengan nilai perusahaan sebagai variabel moderasi. Fokus penelitian ini adalah pada perusahaan-perusahaan perbankan yang beroperasi di Filipina, Indonesia, Malaysia, dan Singapura selama periode 2018 hingga 2022, dengan menggunakan data yang diperoleh dari laporan tahunan perusahaan. Metode yang digunakan adalah pendekatan kausal untuk menguji hipotesis mengenai pengaruh variabel independen terhadap variabel dependen. Temuan penelitian mengungkapkan bahwa manajemen puncak memiliki dampak signifikan terhadap praktik manajemen laba, menyoroti pentingnya keputusan strategis yang diambil oleh pimpinan perusahaan. Ukuran perusahaan juga berpengaruh signifikan, di mana perusahaan yang lebih besar cenderung lebih sering terlibat dalam manipulasi laporan keuangan akibat kompleksitas operasional yang lebih tinggi. Sebaliknya, leverage menunjukkan pengaruh negatif yang signifikan, yang mengindikasikan bahwa perusahaan dengan ketergantungan utang tinggi lebih terbatas dalam praktik manajemen laba karena adanya tekanan keuangan. Selain itu, nilai perusahaan berperan sebagai variabel moderasi yang mempengaruhi hubungan antara manajemen puncak, ukuran perusahaan, dan leverage terhadap manajemen laba, yang bergantung pada kondisi nilai perusahaan yang ada.

Environment Uncertainty, Earnings Volatility and Their Role in Financial Statement Fraud? Lin Oktris; Agustin Fadjarenie; Apollo Daito; Zuha Rosufila Bt Abu Hasan
Jurnal Akuntansi Vol. 29 No. 1 (2025): January 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i1.2441

This study examines the influence of environmental uncertainty (EU) and earnings volatility (EV) on fraudulent financial statements (FFS) in Indonesia’s manufacturing sector. The research utilises observational data from 902 instances across 188 manufacturing companies from 2019 to 2023, employing multiple regression analysis to test the relationships between variables. The results reveal that EV has a significant positive effect on FFS, while EU does not show a significant impact. The novelty of this study lies in its integrative approach, considering the interactive effects between EU and EV, which have been underexplored in previous literature. The findings suggest that high earnings volatility can be an early indicator of financial statement manipulation. The practical implications emphasise the importance of closely monitoring earnings volatility by regulators and auditors as a preventive measure against financial fraud and strengthening internal control mechanisms and corporate governance to minimise the risk of financial statement manipulation.

The Effect of Financial Disruption, Profitability and Audit Quality on Audit Report Lag (Empirical Study on Manufacturing Companies on the IDX for the 2018 – 2022 Period) Raul Jordan Reevhandy Lau; Apollo Daito
International Journal of Economics, Management and Accounting Vol. 2 No. 2 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i2.567

This study examines the phenomenon of delays in the delivery of financial reports (audit report lag) which can cause negative reactions from investors and other users of financial reports. This delay is often seen as a bad signal and can indicate stock price fluctuations. Variables studied in this study include financial distress, profitability, and audit quality and their effects on audit report lag. This study uses objects in the form of manufacturing companies listed on Indonesia Stock Exchange (IDX) in period 2018-2022. The study population includes all manufacturing companies, and the sample was selected using a purposive sampling technique, which resulted in 50 companies as samples with a total of 250 observation data. The method used in this study is quantitative analysis with a statistical approach using multiple linear regression run on the SPSS version 25 program. Tests were conducted to determine the effect of financial distress, profitability, and audit quality on audit report lag. The results showed that financial distress has a positive effect on audit report lag, while profitability and audit quality have a negative effect on audit report lag.

The effect of transfer pricing, earnings management, and company size on tax avoidance: Managerial ownership analysis Paulus, Hendro; Tarmidi, Deden; Daito, Apollo
Journal of Contemporary Accounting Volume 7 Issue 2, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol7.iss2.art1

This study investigates the effect of transfer pricing, earnings management, and firm size on tax avoidance, with managerial ownership as a distinguishing factor. Using a sample of 43 manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023, the study employs panel data regression with the Common Effect Model. The results show a significant negative effect of transfer pricing on tax avoidance in companies without managerial ownership, indicating its use as an active tax avoidance strategy. Conversely, this effect is insignificant in firms with managerial ownership, suggesting greater caution due to reputational risks. Earnings management significantly affects tax avoidance in firms with managerial ownership, highlighting the dual role of managers as decision-makers and shareholders. Firm size, however, does not significantly influence tax avoidance across both types of ownership. These findings emphasize the moderating role of managerial ownership and support agency theory by illustrating how ownership structure shapes strategic financial behavior. This study contributes to the literature by offering a more nuanced understanding of tax avoidance practices in Indonesia’s manufacturing sector.

Determinant Earnings Quality, Size of Companies Registered In Indonesia, Malaysia, America and Singapore Alfarisy Rahersya, Revan; Daito, Apollo
Devotion : Journal of Research and Community Service Vol. 3 No. 14 (2022): Special Issue
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i14.304

The industrial revolution 4.0 at this time requires companies to interact directly with the global market. The intense global competition we are facing includes the economic sector which is growing rapidly accompanied by technological developments. The purpose of this research is to examine the influence of the factors that influence earnings quality. the data analysis technique used in this study is multiple linear regression analysis. The population in this study are companies listed on the Indonesia Stock Exchange, the Kuala Lumpur Stock Exchange, the United States Stock Exchange and the Singapore Stock Exchange. Data collection used a purposive sampling method, with a total sample of 52 with a quota of 13 samples for each country. The independent variables of this study are Leverage and Profitability, the dependent variable of this study is Earnings Quality. The results showed that the Leverage and Profitability variables had no effect on earnings quality in all categories of this study, while Size Companies were able to moderate the effect on earnings quality in Indonesia and Malaysia.

Co-Authors A Fakhrorazi Agustin Fadjarenie Alfarisy Rahersya, Revan Anggraeni, Virdha Asri Mustika Rosa Ayang Mulyana Bin Rahmad, Khozaeni Deden Tarmidi Dewi Nusraningrum Doktoralina, Caturida Meiwanto Elis Lisnawati Hafiz Abdul Samee Malik Hajar Mayang Lenggang Pakuan Harnovinsah Harnovinsah Hendro Paulus Intan Permatasari, Fitri Intan Sari Irwan Kurniawan Ismaanzira Ismail Ismail, Ismaanzira Khozaeni bin Rahmad Kurnia, Anita Leventa Moezaque, Dessie Lin Oktris Lina Hadiputranti SOEHARNO Lucky Nugroho Lusia Sri Arini Lydianti Budiman, Tania M. Fadhly Mappayunki, Ratna Marsyaf Mediawahyu Lestari, Steffi Meifida Ilyas Muhammad, Zikri Muhyarsyah Nauli, sherly Nina Maryana Nur Devitamala Nurmala Ahmar Nurul Hidayah Paulus, Hendro Pitoyo, Bayu Seno Raul Jordan Reevhandy Lau Rino, Rino Mauladiputro Risqika Amalia Riya Dwi Handaka Ronny Andesto Rusdi Omar Sari, Gema Ika Saryono Putri, Nany Septiadi, Tri Pria Setyo Riyanto Slamet Supriyatno Sri Hidayati Sri Hidayati St. Fadillah Hadaming Susanto, Andre Swarmilah Hariani Swarmilah Hariani Swarmilah Hariani Tri Widyastuti Tri Widyastuti Tri Widyastuti Tuti Setiatin Vani Mailia Wahyu Maydillah Nurrohman Winarto Winarto Winda Widyanty Wiwik Utami Yudhi Herliansyah Yusoff, Yusliza Mohd Zuha Rosufila Zuha Rosufila Bt Abu Hasan Zulkifli Zulkifli

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