Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society AKRUAL: Jurnal Akuntansi
M. Khoiru Rusydi
Universitas Brawijaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

Published : 19 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Akuntansi Multiparadigma

 1 
Analisis Pengaruh Perubahan Peraturan Perpajakan pada Sektor Usaha Jasa Konstruksi di Indonesia Rusydi, M. Khoiru
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (616.343 KB)

Abstract

Construction service business sector is one of the sectors that experience a rapid growth after economic crisis in 1998. In 2002, the value of capitalization industry reached up to Rp.110,052 billion and kept on increasing up to Rp 173,44 billion in 2005. There are 96.000 registered taxpayers both personal and corporate. However, the increasing capitalization is not comparable to the increasing tax collection (PPh article 23). For example in 2005 when the value of capitalization was Rp. 173,44 billion, the contribution of tax for this sector reached only Rp 1,7 trilliun or 1%. Such discrepancy urges the government to establish regulation namely Peraturan Pemerintah Republik Indonesia Nomor 51 Tahun 2008 on Tax of Construction Business Service. This regulation is an amendment of Peraturan Perpajakan Nomor 140 Tahun 2000. There is a change in project gross profit tariff and its final treatment based on its classification. Less than a year later, debates surrounding this regulation gave way to a new regulation Nomor 40, 2009. This article is aimed to analyze the discrepancy caused by the three regulations. There is a significant change of 1.4% for planning and controlling service. There is 2.35% change of tariff for executor service provider.
PENGARUH UKURAN PERUSAHAAN TERHADAP AGGRESSIVE TAX AVOIDANCE DI INDONESIA Rusydi, M. Khoiru
Jurnal Akuntansi Multiparadigma Vol 4, No 2 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (830.027 KB)

Abstract

Abstract: The Influence Of Size Firm On Aggressive Tax Avoidance In Indonesia. This study aims to empirically examine the effect of firm size (Firm Size) against aggressive tax avoidance (aggressive tax avoidance) in Indonesia. The method in use is descriptive quantitative with panel data of financial statements of listed companies on the Stock Exchange in the period 2010-2012 which regresswith Eviews program. The results of this study indicate that company size has no effect on aggressive tax avoidance in Indonesia, which means that the behavior of firms in Indonesia for more aggressive tax avoidance do not affect the size of the company.Abstrak: Pengaruh Ukuran Perusahaan Terhadap Aggressive Tax Avoidance Di Indonesia Tujuan Penelitian ini Menguji secara Empiris Pengaruh Ukuran Perusahaan (Firm Size) terhadap Penghindaran Pajak Agresif (Aggressive Tax Avoidance) di Indonesia. Penelitian ini menggunakan metode deskriptif kuantitatif dengan data panel laporan keuangan yang terdaftar di BEI periode 2010-2012 yang dilakukan uji regresi dengan program Eviews. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan tidak berpengaruh terhadap aggressive tax avoidance di Indonesia, yang artinya bahwa perilaku perusahaan-perusahaan diIndonesia untuk semakin melakukan aggressive tax avoidance tidak dipengaruhi besar kecilnya perusahaan.
Co-Authors Adam Adiansah Atsani Priambudi Ajeng Rachma Pertiwi, Ajeng Rachma Areta Widya Kusumadewi Bilqisa, Yayang Debby Farihun Najib Dewi, Ayu Chandra Dito Mahar Putro Fauzia, Viramashita Ellena Fitriana, Defi Handaru, Wuri Cahya Hesti Chandra Nilawati Jawo, Muhammed Khoirul Umam Kristin Rosalina Larasati, Wahyu Kartika Listania Triwigati Maesa, Sulton Mariah Qibthiyyah Brainyyah Mei Trisnawati Kusumaningtyas Muhammad Faisal Riza Muhammad Nur Nilam Sari Pramita Noorina Ayuningtyas Nurfastuti Dwinugraheni Riessa Roseline