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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan Jurnal Wira Ekonomi Mikroskil Journal of Indonesian Economy and Business Riset Akuntansi dan Keuangan Indonesia Jambura Equilibrium Journal Aktiva : Jurnal Akuntansi dan Investasi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Equity Jurnal Bisnis dan Akuntansi Jurnal Muara Ilmu Ekonomi dan Bisnis Global Financial Accounting Journal Studi Akuntansi dan Keuangan Indonesia (SAKI) MEDIA BISNIS International Journal of Community Service & Engagement Jurnal Akuntansi dan Keuangan Indonesia E-Jurnal Akuntansi TSM Media Ilmiah Akuntansi Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Equity

Yulius Kurnia Susanto

Trisakti School of Management

Author-ID : 396107

Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 53 Documents Claim Missing Document

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Keputusan Etis Konsultan Pajak: Pentingnya Tanggung Jawab Sosial dan Machiavellianisme Yesheca Gracia Christian; Yulius Kurnia Susanto
Studi Akuntansi dan Keuangan Indonesia Vol 4 No 2 (2021): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.4.2.156-177

This research objective is to get evidence about the effect of perception of the importance of ethical and social responsibility, Machiavellianism, ethical reasoning, idealism, experience, and professional commitment to ethical decision-making of tax consultants. Data were obtained from the questionnaire. This research used the convenience sampling method. This study used 60 tax consultants as the study samples in DKI Jakarta, and the data were analyzed using multiple regression analysis. This research showed that the perception of the importance of ethical and social responsibility, Machiavellianism, and ethical reasoning affects the ethical decision-making of tax consultants. The results showed that tax consultants with a high perception of the importance of ethical and social responsibility and ethical reasoning and low perception of Machiavellianism support that tax consultants conduct ethical decision-making. Meanwhile, idealism, experience, and professional commitment do not affect tax consultants' ethical decision-making. The implications of this research are for tax consultants to maintain the perception of the importance of ethics and social responsibility, and ethical considerations to make ethical decisions. The limitation of this study is that it uses respondents' perceptions of questions related to all variables. This finding shows that there is still a subjective element of the respondents.

Faktor-Faktor yang mempengaruhi Minat Investasi Mahasiswa di Pasar Modal Gabriella Lioera; Yulius Kurnia Susanto; Dicky Supriatna
Media Bisnis Vol 14 No 2 (2022): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v14i2.1665

The purpose of this study was to determine the effect of expected return, self efficacy, perceive risk, subjective norms, perceived behavior control, and investment / transaction attitude on investment intention, especially students. The data used in this study are primary data collected from questioner that involve 383 respondents which are active students from various majors in West Jakarta who have an Investment Gallery on their college. Data analysis used multiple linear regression using Statistical Package for Social Science (SPSS). The result shows that expected return, self efficacy, perceive risk, subjective norms, and investment attitude have a significant effect to determine the investment intention. Meanwhile, perceived behavior control doesn’t affect investment intention in students.

Factors that Motivate The Act of Earnings Management Janet Jesslyn; Yulius Kurnia Susanto; Williem Chahya Wijaya
Media Bisnis Vol 13 No 2 (2021): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v13i2.1667

The purpose of this research is to obtain empirical evidence about the influence of return on asset, financial leverage, firm size, firm age, fixed asset turnover, free cash flow, sales growth, audit quality, managerial ownership, institutional ownership, board size, and audit committee on earnings management. The population used in this research are non financial companies listed in Indonesia Stock Exchange from 2017 to 2019. The sample used for this research consists of 195 listed non-financial companies. The sampling technique used purposive sampling method, tested and analyzed using multiple regression method. The result of this research shows that return on asset, financial leverage, sales growth, and audit committee has positive influence while fixed asset turnover and free cash flow has negative influence on earnings management, moreover the other independent variables such as firm size, firm age, audit quality, managerial ownership, institutional ownership, and board size have no influence on earnings management.

Earnings Management: Disclosure Quality and Director Characteristics Livia Aldisa Muliawan; Yulius Kurnia Susanto; Dewi Sari Wijoyo
Media Bisnis Vol 14 No 1 (2022): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v14i1.1686

The purpose of this research is to get empirical evidence about the influence of disclosure quality and director characteristics on earnings management. Director characteristics are director size, gender, tenure, and independent commissioner. This research used 81 manufacturing companies which are listed in Indonesia Stock Exchange from 2016 until 2018 and selected using purposive sampling method and analyzed using multiple regression. The result of this research found that the effect of director size and tenure on earnings management were negative and significant. The other hand, disclosure quality, director gender, and independent commissioner have not influence to earnings management. The larger the directors size and long as director will make authority become spread and minimize the chance for doing earnings management.

Manajemen Pajak pada Perusahaan Manufaktur di Bursa Efek Indonesia Alfan Anggara Saputra; Yulius Kurnia Susanto
Media Ilmiah Akuntansi Vol. 9 No. 1 (2021): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.147 KB)

The purpose of this study is to examine the factors that influence tax management in manufacturing companies on the Indonesia Stock Exchange. These factors are size, leverage, profitability, fixed asset intensity, inventory intensity, independent commissioner of tax management with effective tax rate indicators. Data from this study consisted of financial ratios based on financial statements from 69 manufacturing companies listed on the Indonesian stock exchange in the 2016-2018 period. This study states the results that profitability has a significant influence on tax management. This shows that if the higher the profit earned, it will make tax management more effective because the income earned is not part of the tax object. Other results state that company size, leverage, fixed asset intensity, inventory intensity, independent commissioners have no influence on tax management.

Pengaruh Corporate Governance terhadap Tax Avoidance Veren Chintia; Yulius Kurnia Susanto
Media Ilmiah Akuntansi Vol. 10 No. 1 (2022): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research was to obtain empirical evidence of 7 independent variables and 1 dependent variable. Executive compensation, executive character, company size, institutional ownership, the proportion of BOC, audit committee, and audit quality are the company's independent variables that affect tax avoidance which is the dependent variable.The objects used in this research is all manufacturing companies listed in Indonesia Stock Exchange (IDX) during the research period 2018 to 2020. The samples used in this study were 49 companies that were selected through purposive sampling with a total of 147 data. In this reaserch to test the hypothesis must using multiple regression analysis.The results shown in this research are company size and audit quality variables have an influence on tax avoidance. Meanwhile, the variables of executive compensation, executive character, institutional ownership, the proportion of BOC, and audit committee do not have any influence on tax avoidance. The larger company size, the higher the possibility of the company in doing tax avoidance.

Tanggung Jawab Sosial dan Rasio Keuangan terhadap Tax Avoidance Jemima Octaviani; Yulius Kurnia Susanto; Iman Akhadi
Media Ilmiah Akuntansi Vol. 10 No. 2 (2022): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to provide empirical evidence about the factors that affect tax avoidance. These factors are: corporate social responsibility, leverage, independent commissioners, audit quality, profitability, and sales growth on tax avoidance. The population in this research is manufacturing companies that listed in Indonesia Stock Exchange from 2018-2020. The sample used for this research consist of 73 listed manufacturing companies. This study uses purposive sampling method and the data obtained from these samples were analyzed using multiple regression analysis. The results of this research show that profitability have effect ontax avoidance. However, corporate social responsibility, leverage, independent commissioners, audit quality, and sales growth have no effect on tax avoidance.

Kesesuaian Perhitungan, Penyetoran, Pelaporan, dan Pencatatan PPh 21 berdasarkan Ketentuan Perpajakan Andreas Avellino Nurvan; Yulius Kurnia Susanto
CAPACITAREA : Jurnal Pengabdian kepada Masyarakat Vol 1 No 03 (2021)
Publisher : Universitas Pancasila

Abstrak Tujuan pengabdian kepada masyarakat adalah untuk melihat apakah perhitungan, penyetoran, pelaporan dan pencatatan Pajak Penghasilan Pasal 21 yang dilaksanakan oleh Perusahaan sudah sesuai dengan aturan yang berlaku. Metode yang digunakan adalah metode deskriptif dengan menggunakan data Perusahaan dan membandingkan dengan aturan yang berlaku yaitu Undang-Undang Republik Indonesia No. 6 Tahun 2008 tentang Pajak Penghasilan, PMK No. 242/PMK.03/2014, PMK No. 252/PMK.03/2008, PMK No. 9/PMK.03/2018, dan PER-16/PJ/2016. Berdasarkan hasil dapat disimpulkan bahwa ada perbedaan perhitungan yang dilakukan oleh perusahaan dan teori. Penyetoran sudah sesuai dengan PMK No. 242/PMK.03/2014. Pelaporan sudah sesuai dengan PMK No. 9/PMK.03/2018 dan Perusahaan sudah melakukan pencatatan sesuai dengan standar Akuntansi yang berlaku. Abstract This society objective is to see whether the calculation, deposit, reporting and recording of Article 21 Income Tax carried out by Firm is in accordance with applicable regulations. The method used is a descriptive method where uses the required data from Firm and compares it with the applicable regulations, namely the Republic of Indonesia Law no. 6 of 2008 concerning Income Tax, PMK No. 242/PMK.03/2014, PMK No. 252/PMK.03/2008, PMK No. 9/PMK.03/2018, and PER-16/PJ/2016. Based on the results conducted, it can be concluded that there are differences in the calculations carried out by firm and the theory. The deposit is in accordance with PMK No. 242/PMK.03/2014. Reporting is in accordance with PMK No. 9/PMK.03/2018 and Firm have recorded in accordance with applicable accounting standards.

PERHITUNGAN, PENYETORAN, PELAPORAN DAN PENCATATAN PPH PASAL 23 PADA PERUSAHAAN MANUFAKTUR Yopie Sahatua Siregar; Yulius Kurnia Susanto
CAPACITAREA : Jurnal Pengabdian kepada Masyarakat Vol 2 No 01 (2022)
Publisher : Universitas Pancasila

ABSTRAK Artikel ini memiliki tujuan untuk menganalisis kesesuaian perhitungan, penyetoran, pelaporan dan pencatatan PPh pasal 23 dengan Undang-Undang Nomor 36 Tahun 2008 dan standar akuntansi keuangan pada perusahaan manufaktur. Penelitian ini menggunakan metode deskriptif. Artikel ini menunjukkan bahwa perhitungan, penyetoran, dan pelaporan PPh pasal 23 sesuai dengan Undang-Undang Nomor 36 Tahun 2008. Pencatatan PPh 23 telah sesuai dengan standar akuntansi keuangan. ABSTRACT This article aims to analyze the suitability of the calculation, deposit, reporting and recording of Income Tax Article 23 with Law Number 36 Year 2008 and financial accounting standards in manufacturing companies. This research uses a descriptive method. This article shows that the calculation, deposit, and reporting of PPh article 23 is in accordance with Law Number 36 of 2008. The recording of PPh 23 is in accordance with financial accounting standards.

TAXPAYER COMPLIANCE: TAXPAYER BEHAVIOR ANALYSIS AND TAX AWARENESS AS A MEDIATING IN INDONESIA Yulius Kurnia Susanto; Isabella Fiorita
Jurnal Bisnis dan Akuntansi Vol 25 No 1 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i1.2067

The purpose of this research is to provide empirical evidence regarding the mediating effect of tax awareness on relation between tax knowledge and taxpayer compliance. The impact of the tax services, tax sanctions, tax payer environment, tax understanding, on taxpayer compliance. The sample used in this research are respondents who are taxpayers in DKI Jakarta, Indonesia and work as entrepreneurs or freelancers. The method used for sampling in this research is Convenience Sampling. The number of samples for this research is 63 respondents. Testing data using SEM-PLS. The results that were obtained from this research are tax awareness has medating influence on relation between tax knowledge and taxpayer compliance. Tax services and tax sanctions have an influence on taxpayer compliance. Meanwhile, for taxpayer environment and tax understanding have no effect on taxpayer compliance. A taxpayer who has tax knowledge is more likely to have tax awareness which ultimately obeys in paying and reporting taxes.

Co-Authors Adi Hastomo AKHADI, IMAN Alfan Anggara Saputra Aliyansyah, Fariz Alvin Alvin Alvin Andreas Avellino Nurvan Andrew , Jason ARLEEN HERAWATY ARWINA KARMUDIANDRI ARYA PRADIPTA Azizah, Rahayu Zahrotul DANIBRATA, AULIA Darmadi, Eliezer Elbert Daves Joshua Dewi Sari Wijoyo DYLAN BILLY JAPOETRA FIRNANTI, FRISKA Gabriella Lioera GUDONO GUDONO Herni Herni Isabella Fiorita Ivonne Ivonne Ivonne, Ivonne Janet Jesslyn Jemima Octaviani KARMUDIANDRI, ARWINA Kurniawati, Stephanie Livia Aldisa Muliawan Maharani Dwi Nastiti Mia Oktavia MONICA NOVIA GUNAWATI NOVIA WIJAYA Prasetio, Arton Briyan Purbasari, Niken Rahayu Zahrotul Azizah Rani Wulan Ayu RATIH HANDAYANI Regi Muzio Ponziani Shella Deslatu Stevanus, David Sumadi, Rizki Ramadhan SUPRIATNA, DICKY Thomas Julianto Tita Deitiana, Tita TJHAI FUNG NJIT Veren Chintia Widodo, Marbudyo Tyas WIJAYA, NOVIA WILLIEM CHAHYA WIJAYA Wulandari Wulandari Yesheca Gracia Christian YOHANES FERNANDES Yopie Sahatua Siregar Yosafat Pujo Lukito YUDITHIA MARIA DATULALONG Yudy, Yudy Yudy, Yudy

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