Article Per Year (5 Year)
p-Index From 2020 - 2025
0.659
P-Index
This Author published in this journals
All Journal AFRE Accounting Financial Review Akuntansi Pajak dan Kebijakan Ekonomi Digital Indonesian Journal of Economic & Management Sciences (IJEMS)
Muhamad Taqi
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Fair Value Non-Current Asset, Koneksi Politik, dan Audit Fee Yeni Anggriani; Helmi Yazid; Muhamad Taqi
AFRE (Accounting and Financial Review) Vol 3, No 2 (2020): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v3i2.4708

Abstract

This study aims to determine the effect of fair value non-current asset on the determination of audit fee and to know moderating effect of political connection between fair value non -current asset and audit fee in financial companies listed in Indonesia Stock Exchange. The method of research analysis used in this research is descriptive method. Population in this research is financial companies listed in Indonesia Stock Exchange with sample of 25 companies by using purposive sampling method in period 2016-2018. The data used is secondary data collected by documentation technique. In analyzing the data, this study used a test tool of ordinary least square (OLS) analysis and moderation regression analysis (MRA). The result of this research indicates that fair value non-current asset influence audit fee and this research show that the political connection can’t moderate of fair value non-current asset toward audit fee. DOI: https://doi.org/10.26905/afr.v3i2.4708
Pengaruh Corporate Risk, Cost Shifting, Company Size Terhadap Penghindaran Pajak Monika Simanjuntak; Mazda Eko Sri Tjahyono; Muhamad Taqi; Ayu Noorida Soerono
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 1 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i1.858

Abstract

This study aims to examine the influence of corporate risk, cost shifting, and company size on tax avoidance. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2022. The sampling technique used purposive sampling and obtained 91 companies. This research is a quantitative study using secondary data from the Annual Reports of manufacturing companies. The model used in this research is panel data regression with the selected model being the Random Effect testing model. (RE). The research results show that Corporate Risk has a significantly negative impact on tax avoidance, Cost Shifting has a significant negative impact on tax avoidance, and Company Size has no impact on tax avoidance.
The Influence of Budget Participation and Accounting Information Systems on Managerial Performance with Organizational Culture and Work Motivation as Moderating Variables Khosyiah; Muhamad Taqi; Munawar Muchlish
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 3 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i3.9882

Abstract

This research aims to determine the effect of budget participation and accounting information systems on managerial performance with organizational culture and work motivation as moderating variables. This research uses quantitative research with a survey approach by distributing questionnaires. The population in the study were work unit managers or structural officials at the Regional Apparatus Organization (OPD) of Cilegon City, with a total population of 449 people in this study. The sample was selected based on certain criteria so that it could support this research, namely 175 people (35 OPD). The data analysis technique used is the Structural Equation Model (SEM) method using WarpPLS 8.0 software, which ends with a hypothesis testing process. Based on data analysis, the results obtained are that (1) Budget Participation has a positive and significant effect on Managerial Performance. (2) Accounting Information Systems have a positive and significant effect on Managerial Performance. (3) Organizational Culture moderates the influence of Budget Participation on Managerial Performance. (4) Work Motivation does not moderate the influence of Budget Participation on Managerial Performance. (5) Organizational Culture moderates the influence of Accounting Information Systems on Managerial Performance. (6) Work Motivation does not moderate the influence of Accounting Information Systems on Managerial Performance
Co-Authors Ayu Noorida Soerono Helmi Yazid Khosyiah Mazda Eko Sri Tjahyono Monika Simanjuntak Munawar Muchlish Yeni Anggriani