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All Journal Business Management Journal Program Studi Manajemen Golden Ratio of Auditing Research Golden Ratio of Taxation Studies
Tony Sudirgo
Universitas Tarumanagara
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS QUALITY PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Tony Sudirgo
Business Management Journal Vol 17, No 1 (2021): Business Management Journal
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/bmj.v17i1.2257

Abstract

The purpose of this study is to analyze board diversity, leverage and profitability of earnings quality in manufacturing companies listed in Indonesia Stock Exchange, especially from period 2016-2018 as population. Purpose sampling as a sampling method with a total of 105 data in the form of financial statements from www.idx.co.id. The analytical method used is panel data regression analysis with the E-Views 9.0 program. The results of the study indicate that only profitability affects earnings quality while Board diversity and leverage don’t affect earnings quality.
Determinants of Corporate Income Tax Revenue in Post-Reform Indonesia: A Case Study of the Foreign Investment Tax Office One Yaumil Fitriyah; Tony Sudirgo
Golden Ratio of Taxation Studies Vol. 6 No. 2 (2026): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v6i2.2376

Abstract

This study examines the impact of taxpayer compliance, tax audits, and tax collection on Corporate Income Tax revenue at the Foreign Investment Tax Office One (Indonesia) between 2022 and 2024. Because taxes act as the primary source of national income, maximizing these funds requires robust voluntary compliance from corporate entities alongside the efficient execution of auditing and collection strategies by tax authorities. To evaluate these factors, this study utilizes a quantitative methodological approach, relying on secondary data gathered from official records. A purposive sampling technique was deliberately employed to ensure the relevance of the selected data points. Subsequently, the data was analyzed using multiple linear regression. Despite previous studies identifying compliance and law enforcement as key drivers of tax revenue, empirical evidence regarding their interplay in a post-tax reform context remains fragmented. Addressing this research gap, this study examines the impact of taxpayer compliance, tax audits, and tax collection on Corporate Income Tax revenue at the Foreign Investment Tax Office One (Indonesia) between 2022 and 2024. This specific period was selected to capture the dynamics following the implementation of the Harmonization of Tax Regulations Law (Law Number 7 of 2021). The empirical findings of this study offer compelling evidence regarding the interplay of these variables. Ultimately, the results of the study indicate that taxpayer compliance, tax audits, and tax collection have a positive effect on Corporate Income Tax revenue. The findings underscore the complementary nature of the Ability to Pay Theory and the Public Enforcement of Law Theory in modern tax administration.
The Impact of the Increase in Tobacco and Electronic Cigarette Excise on State Revenue Dea Retno Putri; Tony Sudirgo
Golden Ratio of Auditing Research Vol. 7 No. 1 (2027): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v7i1.2348

Abstract

State revenue is influenced by the contribution of tobacco excise. According to the APBN Kita publication by the Ministry of Finance (2026), Tobacco Excise (CHT) revenue in 2025 reached Rp216.9 trillion. This study was conducted with the aim of determining the effect of cigarette excise, electronic cigarette excise, the gross domestic product of the cigarette and tobacco industry, and the cigarette consumer price index on state revenue.This quantitative study uses 38 time series data points from 2016 to the second quarter of 2025. Data analysis was conducted using multiple linear regression with a natural logarithm transformation and then executed through the RStudio program. The empirical result demonstrates that the model escplains 44.34% (Adjusted R2) of the variance in state revenue research results indicate that the rates of tobacco excise, electronic cigarette excise, and cigarette CPI have a negative and significant effect on state revenue. Meanwhile, the GDP of the tobacco industry does not significantly affect state revenue. This study demonstrates that the government-imposed tariffs have led to a decrease in legal cigarette consumption, which ultimately reduces state revenue.
Co-Authors Dea Retno Putri Yaumil Fitriyah