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All Journal Jurnal Akuntansi & Auditing Indonesia Profita : Komunikasi Ilmiah dan Perpajakan Journal of Contemporary Accounting Proceeding of National Conference on Accounting & Finance
Umi Sulistiyanti
Department Of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
Economics, Econometrics & Finance

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CORPORATE OWNERSHIP, KARAKTERISTIK EKSEKUTIF, DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK Umi Sulistiyanti; R. Andro Zylio Nugraha
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 3 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (475.687 KB) | DOI: 10.22441/profita.2019.v12.03.001

Abstract

Tax avoidance is a legal action carried out by corporate taxpayer to reduce, minimize, and alleviate the tax burden in the manner permitted by law. Nowdays, there are a lot of tax avoidance cases in Indonesia. Indonesia is ranked 11th largest with the highest tax avoidance cases with an estimated value of 6.48 billion US dollars. This study aims to analyze the Influence of corporate ownership, executive characteristics, and the intensity of fixed assets on tax avoidance.The research’s population of this study were 152 manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2015,2016, and 2017. This research samples were 62 companies or 167 observation data selected by purposive sampling method. The data used secondary data that obtained from Indonesia Stock Exchange (IDX) and it was analyzed by multiple regression.The results of the study show that Family Ownership and Institutional Ownership have no effect on Tax Avoidance. While managerial ownership has a positive effect on Tax Avoidance. Executive characteristics and Intensity of Fixed Assets have negative effect on Tax Avoidance.
Investigating the students’ behavior towards the temptation to do academic misconduct in higher education: The moderation of religiosity Rizki Hamdani; Dede Iskandar Siregar; Arif Pratama Marpaung; Raniyah Aulihati Gonggo; Umi Sulistiyanti
Journal of Contemporary Accounting Volume 4 Issue 1, 2022
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.vol4.iss1.art2

Abstract

The purpose of this study was to investigate the factors that influence cheating intention (CI) and cheating behavior (CB) on accounting students with Islamic religiosity (IR) as a moderating factor. This study used the theory of planned behavior (TPB) concept in predicting academic cheating. The sample of this study used a cluster sampling approach. The data collecting technique used a survey method with a questionnaire. The population of this study was accounting students at an Islamic university in Yogyakarta, Indonesia with a total of 146 respondents. Regression analysis was employed to test this hypothesis by using a structural equation modeling (SEM) approach using smart-PLS. The results of this study indicated that attitude toward cheating (ATC) and IR had a negative effect on CI, and perceived behavioral control (PBC) had a positive effect on CI and CB. However, it has no effect when moderated by religiosity. This finding also implied that religiosity was unable to moderate TPB to reduce students’ desire to commit academic misconduct. This paper contributes to the literature by providing empirical evidence of the moderating effect of religiosity on academic misconduct of students in higher education.
Analisis determinan pilihan berkarir mahasiswa akuntansi di bidang perpajakan Wulan Nelafan; Umi Sulistiyanti
Proceeding of National Conference on Accounting & Finance Volume 4, 2022
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penghargaan finansial, nilai sosial, pertimbangan pasar tenaga kerja, dan persepsi pilihan karir di bidang perpajakan. Jenis penelitian ini adalah penelitian kuantitatif. Populasi penelitian ini adalah mahasiswa akuntansi Universitas Islam Indonesia. Metode yang digunakan dalam penelitian ini adalah metode purposive sampling dengan kriteria yang telah ditentukan yaitu mahasiswa tingkat akhir (minimal semester 7). Berdasarkan metode purposive sampling, penelitian ini memperoleh 83 responden untuk mengisi kuesioner melalui google form yang digunakan sebagai sampel. Teori yang digunakan dalam penelitian ini adalah Theory of Reasoned Action (TRA) dan Theory of Planned Behavior (TPB). Penelitian ini diolah menggunakan SPSS dengan metode regresi linier berganda dan dalam menganalisis data penelitian ini menggunakan statistik deskriptif, uji kualitas data, uji asumsi klasik, dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa variabel penghargaan finansial, variabel pertimbangan pasar tenaga kerja , dan variabel persepsi berpengaruh positif signifikan terhadap pilihan karir di bidang perpajakan. Di sisi lain, variabel nilai sosial tidak berpengaruh terhadap pilihan karir di bidang perpajakan.
The determinant factors influencing accounting students’ interest in tax career Umi Sulistiyanti; Sheila Kurniawan; Arif Fajar Wibisono
Journal of Contemporary Accounting Volume 4 Issue 2, 2022
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.vol4.iss2.art3

Abstract

This research is to examine the influences of professional perception, self-ability, career expectation, and brevet tax training on the students’ interest in tax career. The population of this research is Class 2017 and Class 2018 students of Accounting Study Program of Universitas Islam Indonesia. The number of samples is 90 students who were collected using purposive sampling method based on the criteria of having completed the taxation subject and brevet tax training. The data processing tool employed was IBM SPSS version 25. The findings show that professional perception, career expectation, and brevet tax training positively affect the interest of accounting students to have career in tax. However, self-ability does not show any influence on the students’ interest to have career in tax. This Research is expected to be a consideration for educational institutios to motivate students to have a career in taxation.
Individual taxpayer’s compliance during Covid-19 pandemic Umi Sulistiyanti; Pratidina Evi Damayanti
Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 1 (2023)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol27.iss1.art5

Abstract

The Covid-19 pandemic made economic conditions decline due to the cessation of many economic activities. The government needs the community's participation in tax compliance to restore the national economy. This study aims to analyze the effects of tax incentive policy, modernization of tax administration, religiosity, and tax awareness of taxpayers during the COVID-19 pandemic. The sample of this study is the registered individual taxpayers in the Boyolali Small Tax Office. The data of this study were collected by distributing the questionnaires to 100 respondents, in which the sample size was determined according to the Slovin formula. The data analysis methods used include multiple linear regression test, T-test, and coefficient of determination test using IBM SPSS Statistics version 25. The results of this study show that the modernization of tax administration and tax awareness have positive and significant effects on taxpayer compliance, while tax incentive policy and religiosity have no effects on taxpayer compliance.
Co-Authors Arif Pratama Marpaung Dede Iskandar Siregar Pratidina Evi Damayanti R. Andro Zylio Nugraha Raniyah Aulihati Gonggo Rizki Hamdani Sheila Kurniawan Wibisono, Arif Fajar Wulan Nelafan