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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Tax & Accounting Review Jurnal Akuntansi Multiparadigma Jurnal Riset Keuangan dan Akuntansi (JRKA) Share : Journal of Service Learning Journal of International Conference Proceedings International Journal of Organizational Behavior and Policy
Agus Arianto Toly
Faculty of Economics, Petra Christian University
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Effects of Engagement Rate and Endorsement Rate on Social Media Endorsement Services on Indonesian Tax Compliance Toly, Agus Arianto; Angel, Michellyne; Roedyanto, Jessica Fionna
Journal of International Conference Proceedings Vol 6, No 4 (2023): 2023 ICPM Tokyo Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i4.2578

Abstract

As a matter of fact, the Indonesian tax compliance level is still low compared to the taxpayer population. Tax compliance is a mandatory requirement that must be met by taxpayers, who have met the subjective and objective tax requirements, including endorsers. Nowadays, endorsement services are becoming a popular job among Generation Z and Alpha, especially in Indonesia. Endorsement service income is influenced by the endorsement rate set by the endorser based on engagement rate on the endorser's social media. This paper aims to examine how engagement rate and endorsement rate on social media platforms contribute to Indonesian tax compliance with the endorser's income as a moderator. The results show that with the endorser's income as a moderator, engagement rate and endorsement rate significantly strengthened their influence on tax compliance. Furthermore, the endorser’s income itself did not significantly influence tax compliance, which means taxpayers' tax compliance behavior is not fixed by the endorser’s income. The possible impact of this study is to assess taxpayers understanding regarding endorsement service, especially endorsers, and to educate endorsers regarding the imposition of endorsement service tax to increase the tax compliance of Indonesians.
The Influence of Tax Awareness, Tax Knowledge, and Tax Socialization of Value Added Tax Imposition on Tax Compliance of E-Commerce Users Toly, Agus Arianto; Sandova, Grace Alicia; Hutabarat, Meity Sestiana Sylvie
Journal of International Conference Proceedings Vol 6, No 5 (2023): 2023 UICEB Papua Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i5.2644

Abstract

The importance of tax compliance is a crucial element in optimizing tax revenues. Taxpayers (WP) who do not comply can result in a decrease in tax revenue. Tax compliance includes complying with tax regulations and disclosing income accurately and honestly. This research aims to find out how socialization, awareness, and knowledge of taxation influence taxpayer compliance in Indonesia, especially among business actors who have online shops on Shopee E-Commerce. A quantitative approach was used in this research. Questionnaires were distributed throughout the Gerbangkertosusila area (Gresik, Bangkalan, Mojokerto, Surabaya, Sidoarjo, and Lamongan) to collect data. After getting the data, the data was processed using SPSS version 20 with linear regression. The research findings are as follows: (1) tax compliance among e-commerce users is significantly influenced by tax knowledge, (2) e-commerce consumer compliance with tax regulations is influenced by tax awareness, and (3) tax socialization influences on compliance with e-commerce consumer tax. This research advises the government and related institutions to intensify the provision of information and increase tax outreach efforts among e-commerce business actors. Keywords: Tax Compliance, Value Added Tax, E-Commerce 
Analysis of Internal and External Factors Affecting Tax Aggressiveness in The Healthcare Sector Companies Toly, Agus Arianto
International Journal of Organizational Behavior and Policy Vol 3 No 2 (2024): JULY 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.3.2.151-162

Abstract

This study aims to examine the influence of internal factors (management compensation and company liquidity) and external factors (tax consultant variable) on tax aggressiveness. Using multiple regression analysis, the hypothesis testing results based on 116 panel data observations from the healthcare sector companies listed in the IDX between 2019-2022 indicate that all variables have an impact on the tax aggressiveness of the company, with less consistent directions of influence, especially for company liquidity and tax consultant. Those independent variables influence tax aggressiveness positively, indicating that the more liquid the company and more tax consultants it hires, the higher its aggressiveness. These results were robust to the alternative models of the tax aggressiveness, which each of the independent variables were placed in the models. The practical implication of this study is that tax aggressiveness behavior will not only be triggered by internal factors, but it is possible to be affected by external ones.
Effects of Engagement Rate and Endorsement Rate on Social Media Endorsement Services on Indonesian Tax Compliance Toly, Agus Arianto; Angel, Michellyne; Roedyanto, Jessica Fionna
Journal of International Conference Proceedings Vol 6, No 4 (2023): 2023 ICPM Tokyo Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i4.2578

Abstract

As a matter of fact, the Indonesian tax compliance level is still low compared to the taxpayer population. Tax compliance is a mandatory requirement that must be met by taxpayers, who have met the subjective and objective tax requirements, including endorsers. Nowadays, endorsement services are becoming a popular job among Generation Z and Alpha, especially in Indonesia. Endorsement service income is influenced by the endorsement rate set by the endorser based on engagement rate on the endorser's social media. This paper aims to examine how engagement rate and endorsement rate on social media platforms contribute to Indonesian tax compliance with the endorser's income as a moderator. The results show that with the endorser's income as a moderator, engagement rate and endorsement rate significantly strengthened their influence on tax compliance. Furthermore, the endorser’s income itself did not significantly influence tax compliance, which means taxpayers' tax compliance behavior is not fixed by the endorser’s income. The possible impact of this study is to assess taxpayers understanding regarding endorsement service, especially endorsers, and to educate endorsers regarding the imposition of endorsement service tax to increase the tax compliance of Indonesians.
The Influence of Tax Awareness, Tax Knowledge, and Tax Socialization of Value Added Tax Imposition on Tax Compliance of E-Commerce Users Toly, Agus Arianto; Sandova, Grace Alicia; Hutabarat, Meity Sestiana Sylvie
Journal of International Conference Proceedings Vol 6, No 5 (2023): 2023 UICEB Papua Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i5.2644

Abstract

The importance of tax compliance is a crucial element in optimizing tax revenues. Taxpayers (WP) who do not comply can result in a decrease in tax revenue. Tax compliance includes complying with tax regulations and disclosing income accurately and honestly. This research aims to find out how socialization, awareness, and knowledge of taxation influence taxpayer compliance in Indonesia, especially among business actors who have online shops on Shopee E-Commerce. A quantitative approach was used in this research. Questionnaires were distributed throughout the Gerbangkertosusila area (Gresik, Bangkalan, Mojokerto, Surabaya, Sidoarjo, and Lamongan) to collect data. After getting the data, the data was processed using SPSS version 20 with linear regression. The research findings are as follows: (1) tax compliance among e-commerce users is significantly influenced by tax knowledge, (2) e-commerce consumer compliance with tax regulations is influenced by tax awareness, and (3) tax socialization influences on compliance with e-commerce consumer tax. This research advises the government and related institutions to intensify the provision of information and increase tax outreach efforts among e-commerce business actors. Keywords: Tax Compliance, Value Added Tax, E-Commerce 
Determinants of Tax Compliance: An Investigation at The Kupang Primary Tax Service Office (KPP Pratama Kupang) Toly, Agus Arianto; Djami, Rhesa Ekaristi Agustiano
International Journal of Organizational Behavior and Policy Vol 4 No 1 (2025): JANUARY 2025
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.4.1.1-12

Abstract

Tax becomes the prime and major sources of state revenue. Taxes play an important role because it is related to state revenue. Increased income from the tax sector can be achieved by improving tax compliance from taxpayers. This study aims to explain the effect of tax administration modernization and socialization on tax compliance at the Kupang Primary Tax Office (KPP Pratama Kupang). The sample size of the study is 400 individual taxpayer samples. Data collection was done using a research questionnaire, as part of the quantitative research. The multiple linear regression analysis was used to analyse the data. The research findings indicate that the administration modernization and sanctions have negative effect on the tax compliance of registered taxpayers at the KPP Pratama Kupang.
PENTINGKAH PROFIL CEO DALAM AGRESIVITAS PAJAK? Toly, Agus Arianto; Sukintjo, Felice; Kathrine, Kathrine
Jurnal Akuntansi Multiparadigma Vol 14, No 2 (2023): Jurnal Akuntansi Multiparadigma (Agustus 2023 - Desember 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.2.19

Abstract

Abstrak – Pentingkah Profil CEO dalam Agresivitas Pajak?Tujuan Utama – Penelitian ini bertujuan memberikan bukti lebih lanjut terkait pengaruh profil CEO terhadap agresivitas pajak.Metode – Penelitian menggunakan metode regresi Weighted Least Square. Sampel penelitian mencakup perusahaan sektor non-finansial di Bursa Efek Indonesia dengan market cap terbesar tahun 2019-2021.Temuan Utama – Terdapat Indikator profil CEO, yaitu generasi dan kewarganegaraan turut mempengaruhi kecenderungan perilaku agresivitas pajak. Generasi CEO yang lebih tinggi berkaitan pada timbulnya agresivitas pajak yang lebih tinggi. Selain itu, CEO yang berasal dari warga negara lokal cenderung terlibat pada praktik agresivitas pajak.Implikasi Teori dan Kebijakan – Implementasi teori upper echelon dalam penelitian ini menjurus kepada CEO dengan profil tertentu dapat berpengaruh terhadap risk appetite pajak perusahaan. Hal ini dapat menjadi pertimbangan yang dapat disesuaikan dengan preferensi pemegang saham dalam menentukan susunan direksi. Kebaruan Penelitian – Penelitian ini memberikan bukti baru mengenai pengaruh profil CEO terhadap agresivitas pajak. Abstract – Are CEO Profiles Important in Tax Aggressiveness?Main Purpose – This research aims to provide further evidence regarding the influence of CEO profiles on tax aggressiveness.Method – The research uses the Weighted Least Square regression method. The research sample includes non-financial sector companies on the Indonesia Stock Exchange with the largest market cap in 2019-2021.Main Findings – There are CEO profile indicators, namely generation and nationality, which also influence the tendency for tax-aggressive behavior. A higher CEO generation is related to a higher incidence of tax aggressiveness. In addition, CEOs who are local citizens tend to be involved in tax-aggressive practices.Theory and Practical Implications - Implementing upper-echelon theory in this research leads to CEOs with specific profiles that can influence the company's tax risk appetite. These findings can be a consideration that can be adjusted to shareholder preferences in determining the composition of the board of directors.Novelty – This research provides new evidence regarding the influence of CEO profiles on tax aggressiveness.
Co-Authors A.A. Ketut Agung Cahyawan W Angel, Michellyne Arja Sadjiarto Carissa Halmar Kosasi Christian Cahyaputra Siat Cindy Claudya Devie Devie Devie Devie Djami, Rhesa Ekaristi Agustiano Donny Kurniawan Elisa Tjondro Evan Wiradharma Sundah Evan Wiradharma Sundah, Evan Wiradharma Febe Tjahyono Feilli Yulistian Gunawan Felicia Grace Gabrielle Gabrielle Gloria Fangie Hamid Hamid Herlina Herlina Herlina Herlina Hutabarat, Meity Sestiana Sylvie Ivena Aurellia Gunawan Jesselyn Marchella Jessica Jessica Jessica Jessica Kathrine, Kathrine Kristianto Triputra Tjandra Kristianto Triputra Tjandra, Kristianto Triputra Lisa Tamara Wibisono Lisa Tamara Wibisono, Lisa Tamara Machiko Giovanni Maria Marisa Herryanto Meiliana Kurniawati Meiliana Kurniawati, Meiliana Natasya Olivia Retnaningtyas Widuri Rezky Santoso Richard Lim Richard Lim, Richard Roedyanto, Jessica Fionna Sandova, Grace Alicia Sukintjo, Felice Tommy Surya Effendy Wicaksana Wicaksana Yenni Mangoting Yolanda Septiandy Yolanda Septiandy, Yolanda Yovita Widyadinata Yovita Widyadinata