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All Journal Students´ Journal of Accounting and Banking Rekayasa Mesin Share : Social Work Journal Turbo : Jurnal Program Studi Teknik Mesin NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Adimas : Jurnal Pengabdian Kepada Masyarakat Jurnal Teknik Mesin Cakram INTEGRITAS : Jurnal Pengabdian Mechonversio: Mechanical Engineering Journal TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat
Djoko Wahyudi
Fakultas Teknik Teknik Mesin Program Magister dan Doktor Universitas Brawijaya
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI 2015-2017) Nova Agustin K.W, 15.05.52.0068; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to determine and analyze the influence of the application of board of independent commissioners, audit committee, leverage, return on assets and firm size to tax avoidance. The population and this study focused on companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. Data collection techniques using purposive sampling, so that there are a total sample of 180 companies and data analysis using multiple linear regression analysis. In this study the independent variables use board of independent commissioners, audit committee, leverage, return on assets, and the size of the company that will affect tax avoidance as a dependent variable that is proxied through Effective Tax Rates (ETR). The results of the analysis show that board of independent commissioners has no significant effect on tax avoidance, audit committee, negatively has a significant effect on tax avoidance, leverage has a positive effect on tax avoidance, return on assets has a negative negative effect on tax avoidance, and company size has a negative and insignificant effect on tax avoidance.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, KOMITE AUDIT DAN KOMISARIS INDEPENDEN TERHADAP TARIF PAJAK EFEKTIF (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Sulistyani Utari, 15.05.52.0030; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine the influence of Firm Size, Leverage, Profitability, Audit Committee, Independent Commissioner on the Effective Tax Rate. This study focused on manufacturing companies listed on the Indonesia Stock Exchange. Determination of the sample was made by applying the purposive sampling method. The sample of this observation amounted to 66 companies listed in Indonesia Stock Exchange in the period 2015-2017 with the amount of data processed as many as 176. The influence between variables is explained using multiple regression analysis methods. The results showed that the Firm Size and Audit Committee has a negative effect, but not significant on Effective Tax Rate. Independent Commissioners has a positive effect, but not significant on Effective Tax Rate. While Leverage has a positive and significant effect on Effective Tax Rate, and Profitability has a negative and significant effect on Effective Tax Rate (ETR).
PENGARUH PENGARUH PAJAK TANGGUHAN, TAX TO BOOK RATIO, LEVERAGE DAN SIZE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode Tahun 2013-2015) Herrysen Suhendra, 12.05.52.0227; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students' Journal of Accounting and Banking

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The purpose of this study was to analyze the effect of deferred taxes, the tax-to-book ratio, leverage and the size of the company's financial performance in companies listed on the Stock Exchange Year 2013-2015. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in the period 2013- 2015. The sample in this study as many as 48 companies. The sampling technique used purposive sampling. The criteria for the samples in this study were (1) Companies that earn taxable income in a row. It can be said the company has a good performance, because the profit for 3 consecutive years. (2) Companies that deliver complete data during the observation period from 2013 to 2015 relating to the variable (deferred taxes, the tax-to-book ratio, leverage, and size). The analysis tool used is multiple linear regression. The results of the analysis can be concluded that: Deferred tax is not significant positive effect on the financial performance of the company. Tax-to-book ratio and leverage significant negative effect on the financial performance. Size significant positive effect on the company's financial performance.  Keywords: Tax-Deferred, Tax-To-Book Ratio, Leverage, Size, Financial Performance of Companies
PENGARUH KARAKTERISTIK ANGGARAN TERHADAP HUBUNGAN KEJELASAN DAN SENJANGAN ANGGARAN PADA SEKRETARIAT PROVINSI JAWA TENGAH Kristensia A. Kayame, 11.05.52.0067; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students' Journal of Accounting and Banking

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This study takes an object at the Regional Secretariat of Central Java province. The problems faced by the Secretariat of Central Java province that the budget-making processes that involve managers across all functions still shows less than optimal, as evidenced by the establishment of budget standards are still not in accordance with the realization that have an impact on the margin is greater with actual costs (inefficiency). The study aims to determine the effect the clarity of the budget targets and budget participation on budgetary slack in the Regional Secretariat of Central Java province. Total sample of 62 respondents. The sampling technique in this study using a stratified proportional random sampling method of sampling where the population has members / elements that are not homogeneous and stratified proportionately. The test results showed that there is a positive and significant influence between the clarity of the budget targets for budgetary slack and other results that there is a positive and significant influence between budget participation on budgetary slack.  Keywords: Budget Goal Clarity, Budget Participation On Budgetary Slack
FAKTOR - FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2015 Rekno Nitasari, 12.05.52.0063; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims at determining the effect of Business Risk, Asset Structure, Company Size, Growth Sales, profitability, liquidity on Capital Structure of Manufacturing Companies Listed on Indonesia Stock Exchange in 22012-2015. This research was conducted in Indonesia Stock Exchange with purposive sampling method with the sampel was taken from the period of 2012-2015. The sample collected includes 112 companies which satisfied some criteria. Analysis tool used multiple regression analysis. The results of the study show that business risk, asset structure, size, growth sale. Profitability ,and  liquidity simultaneously have significantly affect on intellectual capital performance. Result of analysis (t-test) shows that business risk  size and growth sales did not have significantly affect on capital structure. While asset structure affect positife significantly, profitability and likuidity variable negative have significantly affects on capital structure.  Keywords: Capital Structure, Business Risk, Asset Structure, Company Size, Growth Sales, Profitability, Liquidity
PENGARUH PROFITABILITAS, PAJAK, PERTUMBUHAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP KEPUTUSAN PENDANAAN Devi Kurnia Astuti, 13.05.52.0042; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students' Journal of Accounting and Banking

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Abstract

The funding decision is the decision of the company in determining the source of funding. Decisions taken managers in spending should be considered carefully on the source of funds that will be selected for each source of funds have different financial consequences. The funding decision is influenced by many factors, including the profitability, tax, corporate growth, and dividend policy. This study aimed to examine the effect of profitability, Tax, Company Growth and Dividend Policy on Funding Decisions on manufacturing companies listed in Indonesia Stock Exchange Year 2012-2014. The population in this research is manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. The sampling technique was conducted by purposive sampling. Purposive sampling based company gained as much as 127 before and after the outlier in the outlier as many as 115 companies sampled for 3 years. Data analysis technique used is the classical assumption test and multiple linear regression analysis using SPSS 19. The results of this study simultaneously profitability, tax, corporate growth and dividend policy influence on funding decisions. While partially shows that the profitability and dividend policy significant negative effect on Funding Decisions. Taxes and no effect on the company's growth Funding Decisions.Keywords: Profitability, Tax, Corporate Growth, Dividend Policy and Funding Decisions
FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK (TAX EVASION) Beny Prastomo, 11.05.52.0035; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students' Journal of Accounting and Banking

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Abstract

Government will continue to improve domestic revenue sources in order to development of the country. From this sector, the Government continues to improve the acceptance of the State in which that is the mainstay of revenues from taxes. The purpose of this study was to analyze the factors influencing perceptions regarding taxpayers of tax fraud (tax evasion) ". As for the population in this study population in this study is an individual taxpayer in the Tax Office Primary Semarang Candisari many as 71,900. The sample in this study were selected using purposive sampling method, which means the withdrawal or the selection of random samples that have specific goals or targets. The analysis tool used is multiple linear regression. The results showed that the Justice and discrimination have a positive influence on the perception of taxpayers regarding tax evasion. While perpajaka system and quality of service negatively affect the perception of taxpayers regarding tax evasion.Keywords: Justice, Taxation System, Discrimination, Quality Of Service has an influence on the perception of Taxpayers regarding Tax Evasion
PENGARUH UKURAN PERUSAHAAN, RETURN ON ASSETS, LEVERAGE, KOMITE AUDIT DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015) Sofi Ariyanti, 13.05.52.0068; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aimed to examine the effect of firm size, ROA, leverage, audit committes, and sales growth against tax avoidance. This study focused on manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2013-2015. This study 180 number of observations sample obtained by the method nonprobability sampling purposive sampling technique. The analysis technique used in this research is multiple linear regression analysis. The analysis showed that the size of the company, ROA, leverage, audit committes has no effect on tax avoidance. Sales growth has positive effect on tax avoidance.Keywords: Tax Avoidance, Firm Size, ROA, Leverage, Audit Committes, and Sales Growth
PENGARUH CURRENT RATIO, RETURN ON ASSET, EARNING PER SHARE, DEBT TO EQUITY, ASSET TURNOVER DAN ARUS KAS OPERASIONAL TERHADAP RETURN SAHAM (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013–2015) Lina Agustina, 13.05.52.0105; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine and analyse the effect of the pengaruh current ratio, return on asset, earning per share, debt to equity, asset turnover and operating cash flow on stock returns empirical study of the campanies in the manufacturing sector which were listed in Indonesian Stock Exchange. The population in this study are all manufacturing companies listed in indonesia stock exchange in 2012-2014. The population of this research is 152 campanies in the manufacturing sector which were listed in Indonesian Stock Exchange. The sampling technique is purposive sampling, sampling obtained a sample of 46 companies. Data analysis technique used is multiple linear regression analysis. The results of this study show that each variable has a different effect, namely return on asset leave a positive and significant impact on stock return, current ratio negatively and significant on stock return, earning per share and asset turnover positive impact and no significant effect on stock return, while a debt to equity and cash flow operating activities negative impact and no significant effect on stock return. For further research should add other variables that affect stock return companies.Keywords: Current Ratio, Return On Asset, Earning Per Share, Debt To Equity, Asset Turnover, Cash Flow Operating Activities and Stock Return
ANALISIS PENGARUH TINGKAT INFLASI, JUMLAH PENGUSAHA KENA PAJAK, NILAI TUKAR RUPIAH DAN SUKU BUNGA SERTIFIKAT BANK INDONESIA TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI DI KOTA SEMARANG PADA TAHUN 2010-2015 Muhammad Nuhudhul Alim, 13.05.52.0235; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students' Journal of Accounting and Banking

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This research aims to determine the effect of inflation, the amount of taxable entrepreneurs ,exchange rate and interest rate SBI towards Value Added Tax (VAT) revenue either partially or simultaneously. The sample in this study is to cover all of Semarang City during the period 2010 until 2015. The sample used was sixty four and analyzing data for hypothesis testing is done by multiple regression. The results showed that the effect of inflations,the amount of taxable entrepreneurs and interest rate SBI’s effect not significant on Value Added Tax (VAT) revenue, and then exchange rate’s effect significant on Value Added Tax (VAT) revenue. Furthermore, based on adjusted r square can be seen that the effect of inflation, the amount of taxable entrepreneurs ,exchange rate and interest rate SBI can be explained by 88,3%.Keywords: Value Added Tax (VAT) Revenue, The Effect of Inflation, The Amount of Taxable Entrepreneurs, Exchange Rate, Interest Rate SBI
Co-Authors 08.05.52.0061 Karina 08.05.52.0073 Mira Claudine 08.05.52.0161 Hari Candra 08.05.52.0164 David 08.05.52.0182 Afni Maya Safitri 08.3503.0508 Aniswatin Choirun Nisa 0835030709 Agus Yulianto 0835030723 Sri Rahayu 0835030729 Dody Kurniawan 09.05.52.0005 Ferra Charolina 09.05.52.0012 Wahyu Nur Ohri 09.05.52.0021 Poespita Rina Savitri S 09.05.52.0023 Nadia Fatimah 09.05.52.0085 Yulia Sri Rahayu 09.05.52.0198 Siswo Nurwidodo 10.05.52.0001 Wisnu Aji Nugroho 10.05.52.0040 Eny Tri Astuti 10.05.52.0072 Andry Firmansyah 10.05.52.0100 Eka Nur Kumalasari 10.05.52.0197 Heri Murdianto 10.05.52.0210 Christiono Dwi Anggono 11.05.62.0012 Rossy Alawiyah Drajat Abdillah, Hartawan Aditya Pratama, 13.05.52.0172 Aditya Pratama, 13.05.52.0172 Ahmad Izzuddin Aini Umi Kholifah, 13.05.52.0123 Aini Umi Kholifah, 13.05.52.0123 Alief Muhammad Anggita Wijaya Putri, 15.05.52.0188 Anisa Nike Wulandari, 14.05.52.0298 Anisa Nike Wulandari, 14.05.52.0298 Ansori, Muhammad Saiful Bambang Tugiyono, 13.05.52.0187 Bambang Tugiyono, 13.05.52.0187 Bellar Minus Ricki Turnip, 13.05.52.0239 Bellar Minus Ricki Turnip, 13.05.52.0239 Beny Prastomo, 11.05.52.0035 Citra Permadi, Billy Dani Hari Tunggal Prasetiyo Darono Wikanaji, Darono Dessi Pratiwi, 14.05.52.0024 Dessi Pratiwi, 14.05.52.0024 Devi Kurnia Astuti, 13.05.52.0042 Devi Kurnia Astuti, 13.05.52.0042 Deviana, 14.05.62.0018 Dewan Akbar Shidarta, 12.05.52.0145 Dewan Akbar Shidarta, 12.05.52.0145 Dewi Purnamasari, 15.05.52.0214 Eko Bambang Hadi Prayitno, 14.05.52.0056 Eko Bambang Hadi Prayitno, 14.05.52.0056 Elsa Widyawati, 15.05.52.0350 Endang Sri Wahyuni, 14.05.52.0048 Endang Sri Wahyuni, 14.05.52.0048 Eva Noor Iskandar, 14.05.52.0185 Eva Noor Iskandar, 14.05.52.0185 Fathuddin Noor, Muhammad Febrisari, Fenti Habib Luthfi Yana, 14.05.52.0170 Hakiki, Nurul Halimah Halimah Haryono Haryono Hasmi Ridaningwahyu, 14.05.52.0076 Hasmi Ridaningwahyu, 14.05.52.0076 Hermanto Hermanto Herrysen Suhendra, 12.05.52.0227 Herrysen Suhendra, 12.05.52.0227 Ina Dwi Indrayani, 13.05.52.0224 Ina Dwi Indrayani, 13.05.52.0224 ING Wardana Inna Fachrina Yuliana, 14.05.52.0196 Ira Dwi Andriyani, 14.05.52.0088 Khiyang Mudayanto, 14.05.52.0209 Khiyang Mudayanto, 14.05.52.0209 Kristensia A. Kayame, 11.05.52.0067 Kristensia A. Kayame, 11.05.52.0067 Kurniawan, Eva Lina Agustina, 13.05.52.0105 Lina Agustina, 13.05.52.0105 Linda Kurnia Supraptiningsih Lisa Octaviana, 15.05.52.0134 Lukman Hakim Luthfi, Nur Ahmad M. Fathuddin Noor, M. Fathuddin Mas Ahmad Baihaqi Maskur, Oki Maulidi, M Irfan Mayasari Bekti P, 12.05.52.0127 Mayasari Bekti P, 12.05.52.0127 Megasari Alfiyana, 14.05.52.0280 Megasari Alfiyana, 14.05.52.0280 Meiti Suri Utami, 14.05.52.0013 Meiti Suri Utami, 14.05.52.0013 Mohammad Mohammad Muhammad Nuhudhul Alim, 13.05.52.0235 Muhammad Nuhudhul Alim, 13.05.52.0235 Murija, 14.05.52.0120 Murija, 14.05.52.0120 Nasrul Ilminnafik Noor Cholifah, 14.05.62.0023 Noor Cholifah, 14.05.62.0023 Noor, Muhammad Fathuddin Nova Agustin K.W, 15.05.52.0068 Nur Izza Nafi’ah, 15.05.62.0024 Nurdianto, Dwi Riski Nurkholis Hamidi Octaviana Dwiyacita Pujiastuti, 16.05.62.0029 Octaviana Dwiyacita Pujiastuti, 16.05.62.0029 Okky Ishma Khairirina, 14.05.62.0035 Okky Ishma Khairirina, 14.05.62.0035 Purwowibowo Purwowibowo, Purwowibowo Putri, Risma Stasya Rinjani Putri, Rizka Amelia Rahmawati, Savira Rajaza Deva Prabowo, 15.05.52.0331 Rekno Nitasari, 12.05.52.0063 Rekno Nitasari, 12.05.52.0063 Ririn Meylena, 16.05.62.0001 Ririn Meylena, 16.05.62.0001 Safitri, 15.05.52.0094 Sentika Adiguna, 13.05.62.0031 Sholehudin, Moch Sofi Ariyanti, 13.05.52.0068 Sofi Ariyanti, 13.05.52.0068 Sulistyani Utari, 15.05.52.0030 Syech Hariyono Ulifa Muna Amaliya, 14.05.62.0017 Vega Rizkha Agnestiya, 13.05.52.0023 Wahyudiastutik, 15.05.62.0014 Wahyudiastutik, 15.05.62.0014 Wahyuningsih, Erna Yoga Nogiasta, 14.05.52.0137 Yulyawan, Eva Kurnia