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All Journal Tax & Accounting Review Assets: Jurnal Akuntansi dan Pendidikan Profita : Komunikasi Ilmiah dan Perpajakan Share : Journal of Service Learning Jurnal Akuntansi dan Keuangan Journal of International Conference Proceedings International Journal of Organizational Behavior and Policy Kajian Akuntansi Proceeding of International Conference on Global Innovation and Trends in Economy Jurnal Akuntansi Kontemporer
Arja Sadjiarto
Fakultas Ekonomi Program Studi Akuntansi Universitas Kristen Petra
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Pemahaman Kode Etik Ikatan Konsultan Pajak Mengenai Hubungan dengan Wajib Pajak oleh Konsultan Pajak di Surabaya Kurniawan, Ciska; Sadjiarto, Arja
Tax & Accounting Review Vol 1, No 1 (2013): Tax & Accounting Review
Publisher : Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.005 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pemahaman kode etik Ikatan Konsultan Pajak Indonesia mengenai hubungan dengan wajib pajak oleh Konsultan Pajak di Surabaya. Data yang digunakan dalam penelitian ini adalah data hasil wawancara dengan beberapa konsultan pajak di Surabaya. Kode etik yang digunakan dalam penelitian ini adalah Kode Etik Ikatan Konsultan Pajak Indonesia tahun 2009. Teknik analisis data yang digunakan dalam penelitian ini terdiri dari tiga alur kegiatan yang terjadi secara bersamaan, yaitu reduksi data, penyajian data, penarikan kesimpulan/verifikasi. Penelitian ini membuktikan bahwa semua konsultan pajak memahami isi dari kode etik Ikatan Konsultan Pajak Indonesia mengenai hubungan dengan wajib pajak.This purpose of this research is to know how far the understanding code of ethics of the Indonesian Tax Consultants concerning about Association with the Tax Payer by tax consultants in Surabaya. The data used in this study were data from interviews with tax consultants in Surabaya. The ethics code used in this study was the Code of Ethics of Indonesian Tax Consultants Association of 2009. The data analysis technique used in this study consisted of three events occurring simultaneously, which are data reduction, data presentation, conclusions drawing/verification. This study proved that all tax consultants understand the abovementioned code of ethics  of Indonesian Tax Consultants.
Analisis Benchmarking Otoritas Pajak dengan Perusahaan Sektor Industri Pertanian, Peternakan, Kehutanan, Perikanan, Sektor Industri Pengolahan Bukan Migas dan Sektor Industri Perdagangan, Jasa, dan Investasi yang Terdaftar di Bursa Efek Indonesia 2011 Setiawan, Alice; Sadjiarto, Arja
Tax & Accounting Review Vol 1, No 1 (2013): Tax & Accounting Review
Publisher : Petra Christian University

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Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui adakah perbedaan antara rasio-rasio benchmark yang ditetapkan oleh Direktur Jenderal Pajak dengan Perusahaan-perusahaan dalam sektor industri Pertanian, Peternakan, Kehutanan, Perikanan; Industri Pengolahan Bukan Migas; dan Industri Perdagangan, Jasa, dan Investasi yang terdaftar di Bursa Efek Indonesia tahun 2011. Rasio-rasio benchmark yang menjadi variabel penelitian ini adalah Gross Profit Margin, Operating Profit Margin, Pretax Profit Margin, Corporate Tax To Turn Over Ratio, Net Profit Margin, Dividend Payout Ratio, rasio gaji/penjualan, rasio bunga/penjualan, rasio sewa/penjualan, rasio penyusutan/penjualan, rasio penghasilan luar usaha/penjualan, rasio biaya di luar usaha/penjualan, dan rasio input lainnya/penjualan.The purpose of this research was to find out whether there are any benchmark ratio differences between the one set by General Directorate of Taxes and Agricultural, Livestock, Forestry, Fishery Industrual Sector Companies; Non-Oil and Gas Processing Industrial Sector Companies; and Trade, Service, and Investment Industrial Sector Companies registered in Indonesia Stock Exchange in 2011. Benchmark ratios used in this research were Gross Profit Margin, Operating Profit Margin, Pretax Profit Margin, Corporate Tax To Turn Over Ratio, Net Profit Margin, Dividend Payout Ratio, salary/sales ratio, interest/sales ratio, rent/sales ratio, depreciation/sales ratio, income from non-business/sales ratio, expenses from non-business operation/sales ratio, and other input/sales ratio.
IMPLEMENTASI MODUL MATERIAL MANAGEMENT DAN MODUL FINANCE SAP PADA ENTERPRISE CENTRAL COMPONENT SIKLUS PEMBELIAN DI PT ”X” Wijaya, Debora Kurniasari; Sadjiarto, Arja
Tax & Accounting Review Vol 4, No 2 (2014): Tax & Accounting Review
Publisher : Petra Christian University

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Abstract

SAP adalah sistem ERP yang merupakan serangkaian subsistem yang berjalan secara  real-time dan saling berhubungan antar modul, di mana hal ini dapat mencegah duplikasi data antara subsistem yang satu dengan yang lain.Tujuan penelitian ini adalah untuk memahami dan menganalisa implementasi modul Material Management (MM) dan modul Finance (FI) SAP ECC pada siklus pembelian di PT. “X”. Jenis penelitian ini adalah penelitian deskriptif berupa studi kasus. Data yang digunakan dalam penelitian ini diperoleh melalui wawancara, pengumpulan dokumen, dan observasi. Hasil penelitian ini menunjukan bahwa siklus pembelian yang diterapkan oleh SAP di PT “X”, modul MM dan FI yang saling terintegrasi, dapat mempermudah dalam menangani proses bisnis di PT. ”X”. Dimulai dengan proses pembelian barang, barang yang dipermudah dengan MRP pada SAP, penerimaan barang, pemindahan barang, sampai pada sistem pembayaran. Kelemahannya, setiap pengguna SAP harus bisa mengoperasikan SAP, sehingga pengguna perlu ditraining supaya proses bisnis dapat berjalan lancar dan memperoleh hasil yang akurat.  Kelemahan lainnya, PT.”X” mempunyai plant yang berbeda wilayah, masih menggunakan one way authentication. Sehingga perlu menggunakan two way authentication dalam melakukan pergerakan material dari satu plant ke plant lainnya.
Pengaruh Tax Avoidance terhadap Cost of Debt untuk Emiten BEI Tahun 2014-2017 Arja Sadjiarto; Dwi Adi Mustofa; William Ariyanto Putra; Winston Winston
Assets: Jurnal Akuntansi dan Pendidikan Vol 8, No 1 (2019)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (594.676 KB) | DOI: 10.25273/jap.v8i1.4190

Abstract

Penelitian ini bertujuan untuk menguji pengaruh penghindaran pajak terhadap biaya hutang yang dimoderasi oleh 3 macam kepemilikan saham yaitu kepemilikan  institusional, kepemilikan keluarga dan kepemilikan publik. Metode yang digunakan adalah analisis regresi linier berganda. Sample penelitian adalah 81 perusahaan yang terdaftar di Bursa Efek Indonesia. Hasil penelitian menunjukkan penghindaran pajak berpengaruh negatif signifikan terhadap biaya hutang. Efek moderasi ditunjukkan melalui kepemilikan institusional, sedangkan kepemilikan keluarga dan kepemilikan publik tidak dapat memoderasi hubungan penghindaran pajak terhadap biaya hutang. Hasil penelitian ini menjelaskan bahwa kepemilikan institusional mampu mempengaruhi pengambilan keputusan penghindaran pajak dengan memanfaatkan biaya hutang.
PENGARUH TAX ATTITUDE TERHADAP TAX COMPLIANCE DENGAN FINANCIAL CONDITION DAN RISK PREFERENCE SEBAGAI VARIABEL MODERASI Arja Sadjiarto; Aloysius Marcellino; Arif Bagus Suwargo; Denny Suntoro
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 3 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i3.009

Abstract

A number of factors may be responsible for low compliance in income tax administration in Surabaya, Indonesia. However, taxpayers’ attitude has been identified as one factor that play important role in influencing tax compliance behaviour. Besides, the influence of taxpayers’ attitude on compliance behaviour may be moderated by financial condition and risk preference. This study investigated the moderating effect of financial condition and risk preference on relationship between taxpayers’ attitude and compliance behaviour. The data of the study, which were collected through a survey of individual taxpayers’ opinion, were treated statistically using moderated multiple regression. The result of the study indicates that taxpayer’s attitude towards tax evasion is positively related to compliance behaviour. Furthermore, the study also reveals that taxpayer’s financial condition and risk preference has positive moderating impact on the relationship between attitude towards tax evasion and compliance behavior. In addition to that, attitude has significant positive results on tax compliance.Tax
PELATIHAN PENGELOLAAN KEUANGAN DAN SISTEM AKUNTANSI LEMBAGA PEMERINTAHAN DESA BAGI GURU SMK AKUNTANSI SIDOARJO Retnaningtyas Widuri S.Sos., M.M.; Yenni Mangoting; Elisa Tjondro; Agus Arianto Toly; Arja Sadjiarto
Share : Journal of Service Learning Vol. 7 No. 1 (2021): FEBRUARY 2021
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (498.325 KB) | DOI: 10.9744/share.7.1.46-51

Abstract

Pengelolaan keuangan desa membutuhkan ketrampilan dan kompetensi yang mumpuni dari para perangkat desa. Institusi pendidikan hadir sebagai mitra pemerintah dan sekolah, dalam hal ini SMK, untuk menjawab pemenuhan kebutuhan ketrampilan dan kompetensi tersebut. Sebagai upaya praktis kegiatan pengabdian kepada masyarakat, maka dilakukan pelatihan bagi kelompok guru SMK Sidoarjo untuk mata pelajaran Ekonomi dan Akuntansi khususnya materi pengelolaan keuangan desa. Pelatihan ini sekaligus sebagai wadah untuk mempersiapkan para guru dalam mengimplementasikan pembelajaran akuntansi desa dalam kurikulum baru. Metode pelatihan diberikan dalam bentuk diskusi dan tutorial. Dalam diskusi, pengajar memberikan materi awal mengenai pengantar akuntansi untuk pemerintahan dan metode tutorial diberikan dalam bentuk uji coba software akuntansi desa (open source). Hasil pelatihan menunjukkan bahwa kemampuan guru memahami akuntansi sudah cukup memadai, namun demikian penguasaan software akuntansi desa masih perlu ditingkatkan untuk menunjang pembelajaran akuntansi desa yang akan diberikan kepada siswa dalam bentuk mata pelajaran praktikum akuntansi.
Preventing Tax Evasion: The Moral Strength of Taxpayers and The Power of Tax Authorities Retnaningtyas Widuri; Yenni Mangoting; Arja Sadjiarto; Tonny Stephanus
Jurnal Akuntansi dan Keuangan Vol. 25 No. 2 (2023): NOVEMBER 2023
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.25.2.91-100

Abstract

This study aims to determine the effect of coercive power and the legitimacy of the tax authority on the morale of taxpayers to prevent tax evasion. This study conducts a moderation test to determine the role of tax morale. This study uses a survey approach by distributing 100 questionnaires and analyses them using Partial Least Square (PLS). The results prove that the morale of taxpayers is a force to prevent tax evasion. A moderation test proves that tax morals can weaken the influence of government coercion on tax avoidance. Tax morale strengthens the influence of legitimate power on tax avoidance, although the government's legitimate power does not directly affect tax avoidance. This study explains that taxpayer fraud can be anticipated by enforcing government power through sanctions and audits accompanied by moral strength. The moral strength of taxpayers is a factor that plays a role in controlling government behaviour.
The Influence of Corporate Social Responsibility Disclosure and Capital Structure on Earning Response Coefficient of Indonesian Mining Companies Arja Sadjiarto; Nikolaus Evan
International Journal of Organizational Behavior and Policy Vol 2 No 2 (2023): JULY 2023
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.2.2.117-126

Abstract

This study aims to examine the influence of CSR disclosure and capital structure on ERC (Earning Response Coefficient) in mining companies listed on the Indonesia Stock Exchange (BEI) in the year 2018 – 2021. The result of the study will add findings regarding this topic for Indonesian mining companies which includes the period of pandemics. This research utilizes multiple linear regression using SPSS version 29 program. The findings of this study indicate that CSR disclosure has a significant negative influence on ERC. Meanwhile, capital structure does not have an impact on ERC.
Foreign Ownership, Capital Intensity, Investment Opportunity, Tax Haven’s Affiliates and Aggressive Tax Avoidance of Foreign-owned Businesses during Pandemic Arja Sadjiarto; Richard William Santosa; Surya Timoer
Proceeding of International Conference on Global Innovation and Trend in Economics Vol. 4 (2022): Proceeding of The 4th International Conference on Global Innovation and Trends in Eco
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pelita Harapan

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Abstract

The purpose of this research is to observe whether or not foreign ownership, capital intensity, investment opportunity, and tax haven’s affiliates affect aggressive tax avoidance, especially during the pandemic time in the year 2020 and 2021. The research sample consists of 69 companies registered in Indonesia Stock Exchange with foreign ownership above 25%. This research utilizes multiple linear regression method by using WarpPLS. The result indicates that capital intensity and tax haven countries positively affects aggressive tax avoidance. Foreign ownership and investment opportunity does not affect aggressive tax avoidance.
The Effects of Earning Management and Environmental, Social, Governance (ESG) on Tax Avoidance with Leverage as A Moderating Variable Arja Sadjiarto; Jonathan Alvin Ringoman; Leoni Angela
International Journal of Organizational Behavior and Policy Vol 3 No 1 (2024): JANUARY 2024
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.3.1.63-74

Abstract

The aim of this study is to determine effect of earning management and ESG on tax avoidance (TA) using leverage as a moderating variable. The underlying theories are stakeholder theory and agency theory. Samples of this study are 29 emitent listed on the IDX for the period 2018 - 2022. Earning management is measured using discretionary accrual with the Modified Jones Model method. ESG is measured by ESG score obtained from Refinitiv data. This research uses multiple linear regression by utilizing the Stata program. It is found that earning management does not have an effect on tax avoidance. ESG has an effect on tax avoidance. Leverage does not moderate the effect of earning management and ESG on tax avoidance.
Co-Authors Adhityawati Kusumawardhani Agus Arianto Toly Alice Setiawan Aloysius Marcellino Arif Bagus Suwargo Ciska Kurniawan Debora Kurniasari Wijaya, Debora Kurniasari Denny Suntoro Dwi Adi Mustofa Elisa Tjondro Eoh, Tonny Stephanus Go, Valerie Angelica Jonathan Alvin Ringoman Karistianto, Kalef Leoni Angela Natadjaja, Michela Nikolaus Evan Prasetyo, Devina Jesslyn Retnaningtyas Widuri Richard William Santosa Souisa, Angeline Grece Surya Timoer Sutikno, Fiona Tjandra, Putri Meydelin Tonny Stephanus William Ariyanto Putra Winston Winston Yenni Mangoting Yenni Mangoting