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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 KEPATUHAN WAJIB PAJAK UKM (Studi Kasus UKM di Kecamatan Semarang Barat, Kecamatan Semarang Selatan, dan kecamatan Ngaliyan) Eko Bambang Hadi Prayitno, 14.05.52.0056; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

This research aims to examine empirically the influence of understanding taxpayers, service tax officials and tax penalties on taxpayer compliance SMEs. The population in this research is the taxpayer of SMEs in the city of Semarang as many as 100 SMEs located in 3 district, namely: South Semarang district, West Semarang district, and district Ngaliyan. The method used is purposive sampling method, that is sample selection method (SEM) of indicator x 5 to 10, where this method select sample from element of population which data is easy to get researcher. Test equipment in this using Classic Asumption Test. The result of this research is the understanding of taxpayers affect the taxpayer SMEs, service tax officials and tax sanctions do not affect the complaince of taxpayers SMEs.Keywords : Understanding Taxpayers, Tax Service Services, Tax Sanctions, and Taxpayer Compliance SMEs.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP TAX AVOIDANCE (Studi Kasus pada Perusahaan Pertambangan dan Pertanian yang Terdaftar pada Bursa Efek Indonesia Periode 2012-2016) Eva Noor Iskandar, 14.05.52.0185; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students' Journal of Accounting and Banking

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This study aimed to examines the influence of leverage, Audit Commitee, Institutional Ownership, Profitability, Firm Size, Fiscal Lost Compensation on the Tax Avoidance. This research was conducted at Indonesia by using analysis unit mining and agriculture company that have gone public. The population of this research are mining and agriculture  company that listed in Indonesia Stock Exchange. The sampling method using purposive sampling with the study period of 2012 until 2016 and obtained as many as 41 companies. The technique of data analysis is used multiple regression analysis. The results of this study shows that leverage, Profitability, Firm Size, Fiscal Lost Compensation does not affect on Tax Avoidance. Audit Commitee and Institutional Ownership significant positive influence on Tax Avoidance. The asset structure significant negative influence on Tax Avoidance.Keyword: Leverage, Audit Commitee, Institutional Ownership, Profitability, Firm Size, Fiscal Lost Compensation and Tax Avoidance
LEVERAGE,UKURAN PERUSAHAAN, LIKUIDITAS DAN KOMISARIS INDEPENDEN TERHADAP PROFITABILITAS PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA (Studi Kasus Pada Perusahaan LQ45 Yang Terdaftar Di BEI Periode 2012 - 2015) Mayasari Bekti P, 12.05.52.0127; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students' Journal of Accounting and Banking

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The aim of the research is to examine the effect of leverage, Size of Company, Liquidity and  the Independent Comissioner of Profitabilty at LQ45 which listed in the Indonesia Stock Exchange. The population on this research is all LQ45 company in the Indonesia Stock Exchange in 2012 – 2015. The sampling technique used was purposive sampling. The analytical tool was used is Multiple Regression Analysis. The results showed that the leverage and Independent of Comissioner has effect to the profatability of companies. Whereas size of companies and liquidity had no effect on profitability of companies.Key Words  :   Leverage, Size of Company, Liquidity, Independent of Comissioner and Profitability of Company
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2016) Dessi Pratiwi, 14.05.52.0024; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

This research is to examine the effect of profitability, leverage, and firm size on tax avoidance. This research is focused on manufacturing companies listed in Bursa Efek Indonesia (BEI) period 2014-2016. Research conducted with the number of observations as many as 51 compenies obtained by purposive sampling technique. The analysis technique used in this research is multiple linear regression analysis.  The result of analysis shows that profitability and firm size do not have significant on tax avoidance. Leverage has a positive significant on tax avoidance.Keywords: tax avoidance, profitability, leverage, and firm size
PENGARUH RETURN ON ASSETS, SALES GROWTH, KOMITE AUDIT, KOMISARIS INDEPENDEN DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2014-2016) Endang Sri Wahyuni, 14.05.52.0048; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

The purpose of this research is to examine the influence of return on assets, sales growth, commite audite, independent commissioner and firm size to tax avoidance. The population of this research is all manufactured companies listed in Indonesia Stock Exchange from 2014 to 2016. Samples are obtained through purposive sampling method, in which only 49 of listed manufactured companies in Indonesia Stock Exchange meet the sampling criterias resulting 147 data avaibel are taken as the sampels. The research multiple regression method to test the effect of each variable in influencing tax avoidance. The empirical result indicates that return on asset and commite audite have influence to tax avoidance. However sales growth, independent commissioner and firm size no influence to tax avoidance.Keywords: Tax Avoidance, Return On Assets, Sales Growth, Commite Audite, Independent Commissioner, Firm size
UKURAN PERUSAHAAN, UMUR PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) ( Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2014 – 2016 ) Meiti Suri Utami, 14.05.52.0013; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to obtain empirical evidence of firm size, firm age, profitability and leverage against tax avoidance proxyed by Cash Effective Tax Rate (CETR). Independent variables in this study are firm size, company age, profitability and leverage, while the dependent variable is tax avoidance. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) period 2014-2016. The sample in this study was chosen using Purposive sampling method and obtained by 109 sample observation. Analytical techniques used in this study are descriptive statistics, classical assumption test and multiple linear regression analysis.The result of analysis shows that firm size and profitability is significant negative to tax avoidance, firm's age does not signify positive to tax avoidance, and leverage has a significant positive effect on tax avoidance.Keywords: Tax avoidance, firm size, firm age, profitability and leverage
PENGARUH FIRM SIZE, LEVERAGE DAN PENGHINDARAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2014-2016) Hasmi Ridaningwahyu, 14.05.52.0076; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

The practice of earnings management is a common behavior undertaken by management. Earnings management is the actions of managers in the process of preparing financial statements in order to gain personal gain.This study aims to examine and analyze the effect of firm size, leverage and tax avoidance on earnings management.The sample in this study used 207 data from 69 manufacturing companies listed in Indonesia Stock Exchange for period 2014-2016 using purposive sampling method. The analysis tools used are normality test, classical assumption test, multiple linear regression test, and model test.Based on the research that has been done, found the result that firm size has a significant negative effect to earnings management, leverage has positive effect not significant to earnings management, tax avoidance has negative effect not significant to earnings management.Keywords:Firm Size, Leverage, Tax Avoidance and Earnings Management
PENGARUH LEVERAGE, SIZE, AGRESIVITAS PAJAK DAN PROFITABILITAS TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Murija, 14.05.52.0120; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

Social responsibility has an important role because as a concrete form of the implementation of corporate obligations on the social environment. So that the central government and companies are expected to cooperate in building and welfare environment. This study aims to examine and analyze the effect of Leverage, Size, Tax aggressiveness, and Profitability on Social Responsibility Disclosure on Manufacturing Companies listed on the Indonesia Stock Exchange in the Year 2014- 2016. The sample in this study uses 141 data from 47 manufacturing sector companies listed on the Indonesia Stock Exchange in the period 2014 until 2016. The analysis tools used are descriptive statistical analysis, normality test, classical assumption test, model testing, and hypothesis testing. Based on the research that has been done, found that Leverage has a significant negative effect on Corporate Social Responsibility Disclosure, Corporate Size has a significant positive effect on Corporate Social Responsibility Disclosure, tax aggressiveness has no significant positive effect on Corporate Social Responsibility, Profitability has a significant positive effect on Disclosure of Corporate Social Responsibility.Keywords: Corporate Social Responsibility, CSRD, Leverage, Size, Tax Aggressiveness, Profitability
PENGARUH KOMITE AUDIT, PROPORSI KOMISARIS INDEPENDEN, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016) Megasari Alfiyana, 14.05.52.0280; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to determine the effect of Audit Comitte, The Independent Commissioner, Profitability, and Size of Tax Avoidances. This study focused on manufacturing companies listedin Indonesia Stock Exchange (BEI) in the period 2014-2016 The sampling technique used was purposive sampling. The analysis technique used in this research is multiple linear regression analysis. The analysis showed that the Audit Comitte, Profitability of significant negative effect on tax avoidances while variable Sizeof, The Independent Commissioner significant positive affect the tax avoidances.Keywords: Audit Comitte, The Independent Commissioner, Profitability, and Size of Tax Avoidance
ANALISIS FINANCIAL INDICATOR DAN BIAYA AGENSI MANAJERIAL SEBAGAI PREDIKSI FINANCIAL DISTRESS (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016) Octaviana Dwiyacita Pujiastuti, 16.05.62.0029; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

The purpose of this research is to test and analyze the influence of financial indicator and managerial agency cost to financial distress at manufacturing company listed on the Indonesia Stock Exchange in the periode 2013-2016.While financial indicator use profitability, liquidity, leverage, sales growth, and operating capacity. The population in this study are all of the manufacturing companies listed on the Indonesia Stock Exchange and is continously published financial statements in the year 2013-2016. Based on purposive sampling method, samples obtained is 38 companies in the period 2013-2016 so obtain 152 observations. The criteria of financial distress in this study was measured by using interest coverage ratio. This study used logistic regression as a data analysis tool.The result of this research showed that profitability and sales growth have significant negative impact on the financial distress condition. This research failed to prove effect of liquidity, leverage, operating capacity, managerial agency cost of experiencing financialdistress.Keywords: profitability, liquidity, leverage, sales growth, operating capacity, managerial agency costs and financial distress
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