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All Journal The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Jurnal Ilmu Akuntansi Mulawarman (JIAM)
Muhammad Abadan Syakura
Universitas Brawijaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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DETERMINAN PERENCANAAN PAJAK DAN PERILAKU KEPATUHAN WAJIB PAJAK BADAN Syakura, Muhammad Abadan; Baridwan, Zaki
Jurnal Akuntansi Multiparadigma Vol 5, No 2 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (506.12 KB)

Abstract

Abstrak: Determinan Perencanaan Pajak dan Perilaku Kepatuhan Wajib Pajak Badan. Penelitian ini dilakukan untuk mengetahui faktor-faktor yang memengaruhi penerapan perencanaan pajak dan perilaku kepatuhan wajib pajak badan. Sampel yang digunakan sebanyak 120 wajib pajak badan di Kota Samarinda dengan tax professional sebagai unit analisis. Metode pengumpulan sampel menggunakan purposive sampling. Penelitian ini berhasil membuktikan secara empiris bahwa (1) kompleksitas sistem perpajakan dan kondisi keuangan berpengaruh positif terhadap perencanaan pajak, (2) kepercayaan kepada otoritas pajak, keadilan sistem perpajakan dan perencanaan pajak berpengaruh positif terhadap kepatuhan wajib pajak badan, serta (3) kompleksitas sistem perpajakan dan kondisi keuangan berpengaruh positif terhadap kepatuhan wajib pajak badan melalui perencanaan pajak.Abstract: The Determinant of Tax Planning and Corporate Taxpayer Compliance Behavior. This research aims to examine the factors that influence the applied of tax planning in corporate and the corporate tax compliance behavior. Purposive sampling was employed to collect 120 corporate taxpayers in Samarinda city with tax professional as sample unit. This research found empirical proof that (1) complexity of tax system and financial condition have positive influence toward tax planning, (2) trust on tax authority, fairness of tax system and tax planning have positive influence toward corporate tax compliance and (3) complexity of tax system and financial condition have positive influence toward corporate tax compliance through tax planning.
Beyond profit: How to create value in business by integrating ESG and sustainability accounting Musviyanti, Musviyanti; Syakura, Muhammad Abadan; Ramadhani, Muhammad Harits Zidni Khatib
The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i2.4765

Abstract

This study aims to explore the integration of Environmental, Social, and Governance (ESG) investment with sustainable accounting practices to achieve the Sustainable Development Goals (SDGs) in order to instill important values in sustainable busi-ness. This study is a qualitative study using a case study method at PT Pupuk Kali-mantan Timur (PKT) and its subsidiary, PT Kaltim Industrial Estate (KIE). Data collection was conducted through in-depth interviews. The findings of this study reveal that a proactive approach to ESG adoption is a strategic corporate initiative that emphasizes corporate governance compliance with government regulations, ethical business practices, and fraud prevention. In addition, this study explores insights into the decision-making process related to ESG projects through budget considera-tions for ESG implementation. The results of this study also indicate that there is an important role for management in adopting ESG practices as a company’s commitment to long-term environmental management. The implications of this study are for sustainable development, especially in the fertilizer industry, through the role of an integrated ESG strategy that will ultimately increase corporate profitability, preserve the environment and support the improvement of community welfare. This research contributes to the practical development of sustainability accounting on how industries can integrate sustainable business with environmental responsibility through ESG initiatives to achieve the SDGs.
Beyond profit: How to create value in business by integrating ESG and sustainability accounting Musviyanti, Musviyanti; Syakura, Muhammad Abadan; Ramadhani, Muhammad Harits Zidni Khatib
The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i2.4765

Abstract

This study aims to explore the integration of Environmental, Social, and Governance (ESG) investment with sustainable accounting practices to achieve the Sustainable Development Goals (SDGs) in order to instill important values in sustainable busi-ness. This study is a qualitative study using a case study method at PT Pupuk Kali-mantan Timur (PKT) and its subsidiary, PT Kaltim Industrial Estate (KIE). Data collection was conducted through in-depth interviews. The findings of this study reveal that a proactive approach to ESG adoption is a strategic corporate initiative that emphasizes corporate governance compliance with government regulations, ethical business practices, and fraud prevention. In addition, this study explores insights into the decision-making process related to ESG projects through budget considera-tions for ESG implementation. The results of this study also indicate that there is an important role for management in adopting ESG practices as a company’s commitment to long-term environmental management. The implications of this study are for sustainable development, especially in the fertilizer industry, through the role of an integrated ESG strategy that will ultimately increase corporate profitability, preserve the environment and support the improvement of community welfare. This research contributes to the practical development of sustainability accounting on how industries can integrate sustainable business with environmental responsibility through ESG initiatives to achieve the SDGs.
Analisis Dampak Covid-19 Terhadap Efektivitas Penerimaan Pajak Reklame Dan Pajak Hiburan Di Kota Samarinda Fadliah, Fadliah; Syakura, Muhammad Abadan
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 8 No. 3 (2023): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jiam.v8i3.13735

Abstract

Penelitian ini bertujuan untuk mengukur tingkat efektivitas penerimaan pajak reklame dan pajak hiburan sebelum, saat, dan sesudah Covid-19. Adapun data yang digunakan dalam penelitian ini ialah data sekunder yang diperoleh dari Badan Pendapatan Daerah Kota Samarinda berupa data target dan realisasi penerimaan pajak reklame dan pajak hiburan dari tahun 2018 hingga tahun 2022. Metode yang digunakan dalam penelitian ini ialah kuantitatif deskriptif. Hasil perhitungan efektivitas penerimaan pajak reklame dari tahun 2018 hingga tahun 2022 sangat efektif. Untuk hasil perhitungan efektivitas penerimaan pajak hiburan di tahun 2018 dan 2019 terbilang sangat efektif, akan tetapi pada tahun 2020 efektivitas penerimaan pajak hiburan kurang efektif dan di tahun 2021 cukup efektif hal ini terjadi karena adanya Covid-19. Dan di tahun 2022 penerimaan pajak hiburan kembali meningkat.
Pengaruh Persepsi Penerapan E-Filing Dan Kinerja Account Representative Terhadap Kepatuhan Wajib Pajak Orang Pribadi Adsitanada, Constanti Ludvenita; Syakura, Muhammad Abadan
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 9 No. 1 (2024): April 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jiam.v9i1.14014

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Persepsi Kemudahan Penerapan E-Filing, Persepsi Kebermanfaatan Penerapan E-Filing dan Kinerja Account Representative terhadap Kepatuhan Wajib Pajak Orang Pribadi. Dalam penentuan sampel, penelitian ini menggunakan metode purposive sampling dimana diperoleh 106 responden dari kuesioner yang disebar secara offline dan online. Data yang digunakan dalam penelitian ini merupakan data primer dan pengujian hipotesis menggunakan software analisis data SmartPLS 4.0. Hasil penelitian ini menunjukan bahwa Persepsi Kebermanfaatan Penerapan E-Filing dan Kinerja Account Representative  berpengaruh signifikan terhadap Kepatuhan Wajib Pajak. Sedangkan Persepsi Kemudahan Penerapan E-Filing tidak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak.
Determination Of Technology-Based Accounting Curriculum Through Financial Literacy Khairin, Fibriyani Nur; Syakura, Muhammad Abadan; *, Irwansyah
The International Journal of Accounting and Business Society Vol. 30 No. 1 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.1.651

Abstract

Purpose This study aims to determine which factors can affect financial literacy as the basis for developing a technology-based accounting curriculum at the Accounting Department, Faculty of Economics and Business, Mulawarman University. Design/methodology/approach This research is a quantitative study using primary data obtained through a questionnaire filled out by 100 respondents. The data is then processed using Smart-PLS. Findings The results showed that financial behavior and financial attitudes had a positive effect on financial literacy, while financial technology did not affect financial literacy. This proves that the behavior and attitudes shown by the Faculty of Economics and Business students can increase student curiosity regarding financial management and understanding of financial instruments to improve student financial literacy. In addition, from the respondents' answers, it can also be seen that the literacy level of students is at a sufficient literate level, which means that students have a good understanding of financial management but are still unable to maximize the use of financial products and services. The lack of students' use of financial technology is evidence of this. Practical implications  The results of this research contribute to the Accounting Department needing to add material about the benefits and functions of financial technology in financial management to improve student competence in the industrial era 4.0. Originality/value  This paper presents financial literacy as the basis for improving a technology-based curriculum that is currently indispensable in accounting education. Keywords : Financial Literacy; Financial Technology; Financial Attitude; Accounting Curriculum Paper-type Case study
Co-Authors *, Irwansyah Adsitanada, Constanti Ludvenita Fadliah, Fadliah Fibriyani Nur Khairin Musviyanti Musviyanti Ramadhani, Muhammad Harits Zidni Khatib Zaki Baridwan