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All Journal Multiplier: Jurnal Magister Manajemen International Journal of Social Science PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Baihaqi Fanani
Universitas Pancasakti Tegal
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH OMZET PENGHASILAN, TARIF PAJAK, SERTA SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI KOTA TEGAL Putri Rizqiyah Yuliyanah; Dien Noviany R; Baihaqi Fanani
Multiplier: Jurnal Magister Manajemen Vol 3 No 1 (2018)
Publisher : Program Studi Magister Manajemen, Universitas Pancasakti Tegal - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/mlt.v3i1.1286

Abstract

The influence of earning turnover, tax rate and self assessment system on taxpayer compliance of SMSe in Tegal City. (Study on tax payers of Micro, Small, and Medium Enterprises registered in KPP Pratama Tegal). Undergraduate Thesis. Tegal: Faculty of Economics and Bussines, Pancasakti University, Tegal. 2018. The purpose of this research is to the influence of income, tax rate, and self assessment system on taxpayer compliance SMEs in Tegal City. The sample in this research are 83 respondents there are is a bussines owners, micro, small, and medium in Tegal City. This research were collected through is quetionnaires. The test Instrument reliability in this research includes, validity test and reliability test. The test of Classic assumption include normality test, multicolinearity test, and heteroscedasticity test. For hypothesis test, we are using multiple linear regression analysis. The results of this research showed that the variable turnover income and self assessment system have  simultaneously (together) effect on taxpayer compliance SMEs in Tegal City with a significance value of 0.000. Partially on variable earning turnover have effect on compliance taxpayer SMEs in Tegal City with a significance value of 0,000, variable taxe rate have effect on taxpayer compliance SMEs in Tegal City with a significance value of 0,035, and variable self assessment system have effect on taxpayer compliance SMSe in Tegal City with significance value of 0,011.Keywords: Income Turnover, Tax Rate, Self Assessment System, Taxpayer  Compliance
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE, OPINION SHOPPING, KUALITAS AUDIT, DAN AUDIT CLIENT TENURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN AUDITING Panggah Wira Angkasa; Dewi Indriasih; Baihaqi Fanani
Multiplier: Jurnal Magister Manajemen Vol 2 No 2 (2018)
Publisher : Program Studi Magister Manajemen, Universitas Pancasakti Tegal - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/mlt.v2i2.1292

Abstract

The Impact of Good Governance, Opinion Shopping, Quality Audit and Audit Client Tenure Application towards Going Concern Opinion Audit Acceptance (Empirical Studies on Infrastructure Services Company, Utility, and Transportation which Registered at Indonesian Stock Exchange (ISE) during 2013 – 2017 Period). Essay. Tegal: Economic & Business Faculty, Pancasakti University Tegal. 2018. The aim of this research is to finding out the impact of institutional ownership, independent commissioner, committee audit, opinion shopping, quality audit, audit client tenure towards going concern’s opinion audit on infrastructure services company, utility, and transportation which registered at ISE during 2013 – 2017 period. The population in this research are infrastructure services company, utility, and transportation which registered at ISE during 2013 – 2017 period and the sample determination by using purposive sampling method, so within the result obtained 15 company’s samples. The data analysis method used is logistic regression analysis. Based on logistic regression analytic, the research result concluded that institutional ownership (0,109), audit committee (0,429), opinion shopping (0,607), and quality audit (0,998) are not affecting the going concern opinion audit. Meanwhile, the independent commissioner (0,006), and audit client tenure (0,004) are affecting the going concern opinion audit. Keywords: going concern, opinion audit, institutional ownership, independent commissioner, committee audit, opinion shopping, quality audit, audit client tenure
THEORY AND MODELS UNDERLYING ETHICAL INVESTMENT RESEARCH Abdulloh Mubarok; Mushawir; Baihaqi Fanani; Ibnu Muttaqin; Raihan Raihan
International Journal of Social Science Vol. 2 No. 1: Juni 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v2i1.2365

Abstract

The purpose of this article is to explore in depth the literature on the theories and models that underlie ethical investment research. Through a literature review study, the research found 10 journals that are ready to be reviewed. The literature search found several theories and models that underlie ethical investment research. The theories and models include agency theory, Angel and Rivoli model (1997), Heinkel, Krause and Zechner model (2001), Barnea, Heinkel and Krause model (2005) and Hypothesis Model of Ethical Investment and Stock Price Relationship of Derwall, Koedijk and Ter Horst (2011).
Pengaruh Mekanisme Bonus, Tunneling Incentive, dan Debt Covenant Terhadap Transaksi Transfer Pricing Istiqomah; Baihaqi Fanani
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 12 No 1 (2020): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v12i1.93

Abstract

The Effect of Bonus Mechanisms, Tunneling Incentive and Debt Covenant on Transfer Pricing Transactions. (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014-2018).This study aims to determine the effect of bonus mechanism, tunneling incentive and debt covenants on transfer pricing transactions in manufacturing companies listed on the Indonesia Stock Exchange in the period of 2014-2018.The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2018. By using purposive sampling method which consists of 6 companies. The data used in the form of financial statements with multiple regression analysis methods are processed using SPSS 23. The results of the study that the bonus mechanism affected the transfer pricing transaction with a significant value of 0.002, tunneling incentive affected the transfer pricing transaction, with a significant value of 0.004 and the debt covennat had no effect on the transfer pricing transaction with a significant value of 0.153.
Pengaruh Fraud Triangle terhadap Deteksi Kecurangan Laporan Keuangan pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Tahun Periode 2014-2017 Ana Listya Utami; Sumarno; Baihaqi Fanani
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 9 No 2 (2017): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2095.52 KB)

Abstract

The goal of this research is to analyze the effect of the fraud triangle, using external pressure, financial target, personal financial needs, ineffective monitoring and financial stability to the detection of fraudulent financial statement in banking companies that are signed up in Indonesia’s Stock Exchange within the period of 2014-2017. This research uses secondary data which are from the financial reports that are signed up in Indonesia’s Stock Exchange within the period of 2014-2017. The technique behind collecting samples to this research is purposive sampling. There are 10 banking companies that are signed up Indonesia’s Stock Exchange within the period of 2014-2017 that act samples to this research. The analysis technique used in this research is the multiple linier regression analysis. While to process the data, IBM SPSS 23.0 is being used in this research. The result this research shows that external pressure, personal financial needs, ineffective monitoring and financial stability that is proxied successively with LEVERAGE, OSHIP, BDOUT, and ACHANGE and has partial no effect on fraudulent financial statements. But financial target is proxied ROA have effect partial on fraudulent financial statement. This is due to the possibility of the large pressure from external, personal financial needs, ineffective monitoring and financial stability of the company does not affect a management to commit fraud. As for the financial targets, possibly because the magnitude of the asset that can influence someone to do fraudulent financial statement.
Co-Authors Abdulloh Mubarok Ana Listya Utami Dewi Indriasih Dien Noviany Rahmatika Ibnu Muttaqin Istiqomah Mushawir Panggah Wira Angkasa Putri Rizqiyah Yuliyanah Raihan Raihan Sumarno