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All Journal 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 E-JURNAL AKUNTANSI
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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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.
Edukasi Pelaporan Perpajakan Pekerja Gereja untuk Meningkatkan Kepatuhan Pajak Dean Charlos Padji Dogi; Yenni Mangoting; Retnaningtyas Widuri; Agus Arianto Toly
Share: Journal of Service Learning Vol. 10 No. 2 (2024): AUGUST 2024
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/share.10.2.95-103

Abstract

Terdapat kesenjangan pengetahuan yang signifikan dalam memahami kewajiban untuk mendaftarkan diri guna memperoleh Nomor Pokok Wajib Pajak (NPWP) bagi orang pribadi yang telah memenuhi persyaratan subjektif dan objektif sesuai dengan ketentuan perpajakan. Kesenjangan ini menyebabkan tingkat ketidakpatuhan perpajakan yang tinggi, khususnya di kalangan pekerja gereja, yang sering kali belum sepenuhnya memahami tanggung jawab perpajakan mereka. Akibat dari ketidakpahaman ini adalah ketidakpatuhan yang berpotensi menimbulkan masalah hukum dan finansial di kemudian hari. Oleh karena itu, pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman dan kepatuhan perpajakan para pekerja gereja dalam melaksanakan kewajiban pelaporan Surat Pemberitahuan Tahunan (SPT) Wajib Pajak Orang Pribadi. Kegiatan ini dilaksanakan melalui dua tahap edukasi yang terstruktur. Pada tahap pertama, pekerja gereja diberikan pemahaman mendalam mengenai konsep dasar perpajakan, yang mencakup definisi, tujuan, serta manfaat pajak bagi pembangunan negara Indonesia. Selain itu, mereka juga dibekali dengan pengetahuan tentang kewajiban gereja atau organisasi pengelola gereja untuk melakukan pemotongan pajak sesuai dengan peraturan yang berlaku, termasuk peran mereka sebagai pemotong pajak yang sah. Pada tahap kedua, para pekerja gereja mengikuti pelatihan praktis pengisian SPT 1770, yang difasilitasi oleh mahasiswa, dosen, dan praktisi perpajakan berpengalaman. Hasil dari kegiatan pengabdian masyarakat ini menunjukkan antusiasme yang tinggi dari para pekerja gereja dalam memahami berbagai aspek kewajiban perpajakan, serta peningkatan kemampuan mereka dalam melaksanakan kewajiban pelaporan SPT 1770 dengan benar.
Rasio Finansial Perusahaan dan Trade-Off Pelaporan Keuangan-Perpajakan Agus Arianto Toly; Gloria Fangie; Machiko Giovanni Maria
E-Jurnal Akuntansi Vol 33 No 12 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i12.p05

Abstract

The research aims to determine the trade-off between the aggressiveness of financial reporting and taxation faced by management. By taking a sample of 230 company observations on the Indonesia Stock Exchange (BEI) for the 2019-2021 period using a purposive sampling method, this study analyzes the influence of five financial variables on the trade-off between financial reporting aggressiveness and taxation, including debt ratio, debt maturity, financing deficit. , internal and external capital market funding ratios, and profitability. The analysis used is multiple linear regression. The results of the research show that the level of debt ratios, long-term debt and financing deficits have a positive influence on the aggressiveness of financial reporting, while the funding ratio in the external capital market and profitability have a significant negative influence. This study provides guidance to auditors to carefully examine a company's financial statements to ensure compliance with accounting standards and fairness Keywords : Book-tax trade off; Financial ratio; Earnings management; Tax aggressiveness
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.
Impact of Tax Avoidance on Firm Value and Cost of Debt: Evidence from Indonesia Agus Arianto Toly; Linsey Natadjaja; Gizannda Gandapurnama
International Journal of Organizational Behavior and Policy Vol 5 No 1 (2026): JANUARY 2026
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.5.1.129-146

Abstract

This research aims to evaluate the impact of tax avoidance on both firm value and cost of debt for firms and diverse businesses. In performing its functions and duties, this paper will apply hypothesis testing methods, starting from a total of two hypotheses. The sample used involves 803 non-financial firms listed on the IDX during the period from 2021 to 2024, which amounts to a total of 3,212 observations. The findings vary across the sectors, which is partially inconsistent with the initial hypotheses that tax avoidance affects firm value and the cost of debt negatively. Regarding its effect on firm value, tax avoidance has a positive impact in the healthcare sector, but a negative impact on the consumer staples and utilities sectors. Meanwhile, for the cost of debt, tax avoidance shows a positive effect in the industrial and material sector, but a negative impact on the real estate and utilities sector. This research contributes to practice by helping companies design their tax avoidance strategies and by providing investors with insights into their investment decisions.
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 Dogi, Dean Charlos Padji Donny Kurniawan Elisa Tjondro Evan Wiradharma Sundah Evan Wiradharma Sundah, Evan Wiradharma Febe Tjahyono Feilli Yulistian Gunawan Felicia Grace Gabrielle Gabrielle Gizannda Gandapurnama 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 Linsey Natadjaja 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