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All Journal Measurement : Jurnal Akuntansi JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Owner : Riset dan Jurnal Akuntansi eCo-Buss Jurnal Ekonomi Jurnal Puan Indonesia Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Poniman Poniman
Universitas Putera Batam
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : eCo-Buss

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Analisis Faktor-Faktor yang Mempengaruhi Tax Avoidance pada Perusahaan Properti dan Real Estate Venny Carolina; Poniman Poniman
eCo-Buss Vol. 6 No. 2 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i2.800

Abstract

At present there are still many companies in Indonesia that carry out tax evasion and tax avoidance activities due to the large number of companies whose business activities are across countries. Companies that practice tax avoidance can cause managers to think about using the best profitable opportunities that aim to maximize tax avoidance in order to get the maximum profit as expected. Tax avoidance actions can result in state revenue being less than it should be. But on the other hand, tax avoidance does not violate the law and is permissible. The existence of governance in a company can influence the determination of policies for making corporate income tax payments. This study aims to analyze the influence of independent commissioners, institutional ownership and audit quality on tax avoidance. The population in this study are all property and real estate sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The technique in this study was carried out using a purposive sampling method and there were 13 companies that met certain criteria. The data used are annual reports from property and real estate sub-sector companies listed on the Indonesia Stock Exchange and processed using the SPSS version 26 program. The results of this study indicate that independent commissioners, institutional ownership and audit quality partially or simultaneously have no influence on tax avoidance.
Faktor-Faktor Yang Mempengaruhi Mahasiswa Akuntansi Terhadap Pemilihan Karir Sebagai Konsultan Pajak Lorenia Pranata; Poniman Poniman
eCo-Buss Vol. 6 No. 3 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i3.1102

Abstract

A tax consultant's profession requires individuals who possess a strong work ethic, are willing to take on risks, have a capacity for acquiring new knowledge, and, most importantly, can comprehend and apply tax regulations. The selection of an individual's profession is a protracted and multifaceted process. Perception, professional recognition, and self-efficacy are influential factors in individuals' job decision-making. This study employs a quantitative approach, utilizing the Slovin algorithm to choose a sample of 93 respondents. The findings indicated that the perception variable had a notable impact on the selection of a career as a tax consultant, with a t count of 4.712, which exceeded the critical value of 1.987 from the t table. Professional recognition has a substantial impact on the career choice of a tax consultant, as evidenced by a t count of 3.216, which is greater than the t table value of 1.987. Self-efficacy strongly influences the decision to pursue a career as a tax consultant, as evidenced by a t count of 2,348, which exceeds the critical value of 1,987 from the t table. The variables of perception, professional recognition, and self-efficacy all have a simultaneous and considerable impact on the career choice of becoming a tax consultant. This is evidenced by the F statistic of 64.549, which is larger than the critical F value of 3.09, and a significant p-value of 0.000, which is less than the threshold of 0.05.
Pengaruh Pendidikan, Pelatihan, dan Pengalaman Terhadap Skeptisisme Profesional Auditor Pada KAP di Kota Batam Kezia Violin; Poniman Poniman
eCo-Buss Vol. 7 No. 2 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i2.1514

Abstract

Maintaining an inquisitive mindset while presenting audit data critically is an approach that displays professional skepticism. To approve or reject findings by offering corrective measures, the auditor must first gather information about the activities of the audited organization, compare it with predetermined criteria, and then draw conclusions. An auditor has an obligation to uphold his profession by doing what is asked of him. In addition to stating consideration for the reliability of financial statements, it is their professional duty to adhere to the. The public and consumers alike will evaluate certified financial reports, so it is important to approach such reports with a healthy level of skepticism. The main objective of this research is to determine whether the professional skepticism of auditors at KAP in Batam City varies according to level of education, training and work experience. Saturated sampling was used to determine the sample size of 45 respondents for this quantitative research procedure. Using SPSS 26 software, this reconnaissance yielded considerable results. Education has a significant positive effect because the T test value of 0.031 is less than 0.05. Since the calculated T value of 0.000 is lower than 0.05, this indicates that training has a statistically significant positive impact. The stay experience is positive with a T test score of 0.000, lower than the significance level of 0.05. With an F significance level of 0.00 which is less than 0.05, the F test shows that the auditor's education, training and experience influence their professional skepticism. Therefore, auditors' professional skepticism is significantly influenced by their education, training, and experience. The elements influencing auditors' professional skepticism may be better understood with these data.
Co-Authors Ambalegin Ambalegin Argo Putra Prima Dian Efriyenti Haposan Banjarnahor Hermaya Ompusunggu Kezia Violin Lorenia Pranata Mika Maranata Sitompul Risca Azmiana Sunargo Sunargo Venny Carolina Yeni Cristan