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All Journal ACCOUNTHIK : Journal of Accounting and Finance International Journal of Social Science PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Ibnu Muttaqin
Universitas Pancasakti Tegal
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Struktur Kepemilikan Terhadap Manajemen Laba Pada Perbankan di Indonesia Ibnu Muttaqin
Accounthink Vol 4 No 1 (2019)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.748 KB) | DOI: 10.35706/acc.v4i1.1824

Abstract

Important information for investors that contains information about the company's performance and its accomplishments over a certain period is included in the income statement. One of the qualitative characteristics of financial statements is that they are presented fairly. Public companies and private companies differ in their demands for accounting information and manager's opportunistic behavior. This study aims to obtain new empirical evidence whether there is an influence of ownership structure on earnings management in banks in Indonesia. The population used is all commercial banks in Indonesia in 2012-2014. Sample by using purposive sampling method. The procedure of collecting data by method of documentation. Hypothesis testing using Mann-Whitney U test. The results of the faithful representation side calculated by earnings management, obtained the earnings management of public banks higher than private banks and the difference is both significant. This result concluded that opportunistic behavior is more dominant than demand of high quality of accounting information at public bank in Indonesia.
THEORY AND MODELS UNDERLYING ETHICAL INVESTMENT RESEARCH Abdulloh Mubarok; Mushawir; Baihaqi Fanani; Ibnu Muttaqin; Raihan Raihan
International Journal of Social Science Vol. 2 No. 1: Juni 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v2i1.2365

Abstract

The purpose of this article is to explore in depth the literature on the theories and models that underlie ethical investment research. Through a literature review study, the research found 10 journals that are ready to be reviewed. The literature search found several theories and models that underlie ethical investment research. The theories and models include agency theory, Angel and Rivoli model (1997), Heinkel, Krause and Zechner model (2001), Barnea, Heinkel and Krause model (2005) and Hypothesis Model of Ethical Investment and Stock Price Relationship of Derwall, Koedijk and Ter Horst (2011).
The Impact of Business Size, Human Resources, and Technology Use on The Quality of Financial Reports on Small and Medium Size Entities in The Tegal Regency Ibnu Muttaqin
Accounthink : Journal of Accounting and Finance Vol. 7 No. 2 (2022): Oktober 2022
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v7i2.6786

Abstract

The purpose of the study was to analyze the size of the business, human resources and the use of technology on the quality of financial reports on MSMEs in Tegal Regency. This research method is a quantitative type with primary data using a questionnaire in data collection. The sample in this study is MSMEs in Tegal Regency. Sampling using purposive sampling technique is to determine the sample with certain considerations. The analytical tool used is using SPSS with multiple linear regression analysis. The results of the study partially show that the size of the business has no effect on the quality of financial reporting. Human resources have a significant effect on the quality of financial reports. The use of technology has a significant positive effect on the quality of financial reports. The results of the study simultaneously have a significant effect on the quality of financial reports in MSMEs in Tegal Regency. Keywords: Business size; Human Resources; Technology Utilization; Quality of financial reports.
Pengaruh Kesadaran Membayar Pajak, Persepsi Wajib Pajak Dalam Pelaksanaan Sanksi Denda, SPPT, dan Pemeriksaan Pajak Terhadap Keberhasilan Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Kecamatan Wanasari Kabupaten Ibnu Muttaqin
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 10 No 2 (2018): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v10i2.83

Abstract

Ibnu Muttaqin 4314500030 Influence of awareness of paying taxes, perception of tax payers in the implementation of financial penalties, SPPT (Tax Payable Notification) and tax audit of the success of land tax revenues and rural and urban buildings in Wanasari District, Brebes Regency. Faculty of Economics and Business, Pancasakti University Tegal 2018. The purpose of this study is to find out whether awareness of paying taxes, the perception of tax payers in the implementation of financial penalties, SPPT (Taxable Income Tax Notification) and tax audit affect both simultaneously and partially on the success of land tax revenue and rural and urban buildings in Wanasari District, Brebes Regency. Population in this research is tax payer of earth and rural and urban building in District Wanasari Brebes Regency in year 2017 as many as 62,065. The sample is calculated using the Slovin formula, so that it gets a sample of 100 respondents. Data collection method uses a questionnaire. The analysis used is multiple linear regression analysis. The test results show that 1) Awareness of paying taxes, tax payer perception in the implementation of financial penalties, SPPT (Tax Notification Letters) and tax inspection simultaneously affect the success of tax revenue earth and rural and urban buildings in District Wanasari Brebes. 2) Awareness of paying taxes affect the success of tax revenue earth and rural and urban buildings in District Wanasari Brebes District. 3) Tax payer's perception in the implementation of financial penalties, SPPT (Tax Notification Letters) and tax audit have no effect on the success of tax revenue of earth and rural and urban building in Wanasari Sub-district of Brebes Regency.
Pengaruh Corporate Governance, Profitabilitas, Ukuran Perusahaan, dan Karakteristik Eksekutif terhadap Tax Avoidance Ibnu Muttaqin; Windi Niyyati Alnur Dewi; Ilman Nafi
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 8 No 2 (2016): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (636.062 KB)

Abstract

This study aims to examine the effect of good corporate governace the extent of tax avoidance to companies manufacturing sector sub the food and beverage which is listed on the indonesia stock exchange . Elements of corporate governance that is used is the ownership of institutional, audits quality, independent commissioner, audit committee, profitability (return on assets), company size, and characteristic of executive (company risk). The population in this study was all companies manufacturing sector sub the food and beverage which is listed on the indonesia stock exchange 2011 until 2016. The study sample was determined by the purposive sampling method.The method of analysis that used is regression analysis multiple.The analysis showed that audits quality, audit committee, and company sizehas effect the tax avoidance. Whereas ownership institutional,independent commissioner, return on assets, and company risk has not effect the tax avoidance.
Pengaruh Pengungkapan Corporate Social Responsibility (CSR), Struktur Kepemilikan, Manajemen Laba, dan Leverage terhadap Agresivitas Pajak Fanny Richa Noviyanti; Ibnu Muttaqin
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 9 No 2 (2017): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2585.206 KB)

Abstract

The purpose of this research is to analyze the effect of corporate social responsibility disclosure, ownership structure, earnings management, and leverage toward tax agressiveness. The population in this research are all companies listed on BEI with coal minning company as a sampel. Using purposive sampling as the sampling technique, 6 companies are selected as samples. The reasearch period used is 5 years period. Data analysis technique used in this research is multiple linear regression, which previously performed the descriptive statistics, the classic assumption test, and hypothesis testing. The results of this research in the first hypothesis shows that corporate social responsibility disclosure, ownership structure, earnings management, and leverage have no effect simultaneously toward tax agressiveness with significance level of 0,482. The second hypothesis showed the corporate social responsibility disclosure has no significant effect toward tax agressiveness on the level of 0,453. The third showed the ownership structure has no significant effect toward tax agressiveness on the level of 0.182. The fourth hypothesis showed that earnings management has no significant effect toward tax agressiveness on the level of 0.946, and the fifth hypothesis show leverage has no significant effect toward tax agressiveness on the level of 0,295.
Co-Authors Abdulloh Mubarok Baihaqi Fanani Fanny Richa Noviyanti Ilman Nafi Mushawir Raihan Raihan Windi Niyyati Alnur Dewi