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All Journal Wahana Riset Akuntansi The International Journal of Accounting and Business Society AKRUAL: Jurnal Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia Perspektif Ilmu Pendidikan JURNAL PENDIDIKAN TAMBUSAI AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Investasi The Indonesian Journal of Accounting Research Jurnal Bina Akuntansi JEKPEND Jurnal Ekonomi dan Pendidikan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Educoretax Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Islamic Education, Research and Multiculturalism (IJIERM) Jurnal Ekonomi Trisakti JAKPI International Journal of Applied Business and International Management Media Riset Akuntansi Auditing & Informasi Indonesian Management and Accounting Research Jurnal Akuntansi Trisakti Journal of Creative Student Research Jurnal Mutiara Ilmu Akuntansi Journal Research of Social Science, Economics, and Management Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Student Research Journal Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis EBID:Ekonomi Bisnis Digital INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Akurasi
Murtanto Murtanto
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Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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The Correlation Analysis Between Supervisory Action And Organization Culture To Individual Performance Of Junior Accountant In Public Accounting Firm With Job Satisfaction As Intervening Variable Murtanto, Murtanto; Djasmin, Melva
The International Journal of Accounting and Business Society Vol 13, No 2 (2005): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

The objective of this research is to analyze the impact of supervisory action, organizational structure, job satisfaction and individual performance junior accountants in public accounting firm. This study reports the results of a survey of 276 junior accountants from 17 small public accounting firms and 6 big public accounting firms.  Purposive method is used to define the sample. This study find that the two major elements of supervisory action recommended by the AECC, leadership and mentoring, and assignments, do not give impact on the job satisfaction.  Work condition give impact on the job satisfaction but job satisfaction do not give impact on the individual performance.  This study also find that the three elements of organizational culture, bureaucratic and innovative culture were negatively correlated but do not give impact on the job satisfaction, unexpectedly, supportive culture was positively correlated but do not give impact on the job satisfaction.  However, there are no significant differences between small public accounting firms and big public accounting firms for the supervisory actions and job satisfaction.  But there are significant differences between small and big public accounting firms for the individual performance. Keywords: supervisory action, organization culture, individual performance, job satisfaction
Student Perceptions on Service Quality of Higher Education: An Empirical Study Rahayu, Fatik; Murtanto, Murtanto; Ekasari, Ayu
The International Journal of Accounting and Business Society Vol 15, No 1 (2007): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Educational literatures suggest that there is mounting pressure from customers of higher education to close the gap between their expectation of institutional performance and the actual performance (Widrick et al., 2002; Pariseau and Mc Daniel, 1997; Shank et al., 1995). Therefore, it is imperative that higher educations actively monitor the quality of their service. This study deals with measuring the service quality in higher education. The service quality of higher education in this research is defined as the difference between perception of performance and expectation of higher education. The instrument from Shank et al. (1995) was used in this study. The questionnaires were sent to students from some big universities in Jakarta. The t test was used to analysis the data
The Effects of Taxpayer’s Motivation, Commitment and Tax Sanctions on the Level of Individual Taxpayer’s Obedience at Small & Medium-Sized Entreprises (SMEs) in Jakarta Hendra, Tjie; Alusinsing, Daniel; Murtanto, Murtanto; Faisal, Aris Riantori
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3715

Abstract

The study is aimed to analysis the effects of taxpayer’s motivation, commitment and tax sanctions on the level of individual taxpayer’s obedience at Small & Medium-Sized Entreprises (SMEs) in Jakarta. The study used the quantitative descriptive method, a research design aimed to analyze the correlations or effects among variables by using statistic approaches and mathematic equations. The research involves the individual taxpayers whose have proffessions as Small & Medium-Sized Entreprises (SMEs) to be samples. The data collecting technique is carried out by distributing questionnaire to 200 respondents using the convenience sampling technique, in which only respondents are willing to fill out the questionnaire to be used as study samples. The hypotheses testing technique is carried out by using multiple regression method to test research hypotheses. The results indicated that either partially or simultaneously there are positive effects of taxpayer’s motivation, commitment and tax sanctions on the level of individual taxpayer’s obedience at Small & Medium-Sized Entreprises (SMEs) in Jakarta. These influences are based on the strengthening of the interrelationships among the independent variables which then increase the level of individual taxpayer’s obedience. In this case, the existence of tax sanctions increases the taxpayer’s motivation and commitment so that their level of taxpayer’s obedience increases.
The Effect of Tax Avoidance and Profitability on Earnings Management with Corporate Governance as a Moderating Variable (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange 2016-2020) Yustina, Nirma; Paryda, Paryda; Murtanto, Murtanto; Faisal, Aris Riantori
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3757

Abstract

The purpose of this study is to examine the impact of tax avoidance and moderated profitability on corporate governance and earnings management empirically. From 2016 to 2020, the population for this study was Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX). The sample for this study was constructed using a purposive sampling method, resulting in a sample of 46 manufacturing firms. Secondary data is what is being used. Techniques for documenting data collection from www.idx.co.id. MRA (Moderated Regression Analysis) was used to conduct the analysis, which was carried out using the Eviews version 10 application. The findings of this study indicate that tax avoidance has no discernible effect on earnings management, profitability has a significant negative effect on earnings management, corporate governance can mitigate the effect of tax avoidance on earnings management, and corporate governance can amplify the effect of profitability on earnings management.
The Effect of Motor Vehicle Tax Bleaching Program on Taxpayer's Behavior through the Mediation of Tax Paying Intention in Lampung Province Erin, Erin; Balliyand, Ahmad Faiz Zindan; Murtanto, Murtanto; Faisal, Aris Riantori
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3590

Abstract

Taxes are an instrument of state revenue so that various government efforts are made to increase taxpayer participation, one of which is through the tax whitening program. This study aims to analyze the effect of the tax whitening program organized by the Government of Lampung Province on the behavior of taxpayers either directly or through mediation of intention to pay taxes. The research subjects were determined by purposive sampling technique in order to obtain a sample of 65 taxpayers. Data analysis was carried out using the Partial Least Square method through the SmartPLS version 3.0 program. The results of the analysis show that: (1) the tax whitening program has a positive and significant effect on the intention to pay taxes, (2) the tax whitening program has a positive and significant effect on the behavior of taxpayers, (3) the intention to pay taxes has a positive and significant effect on the behavior of taxpayers (4) the intention to pay taxes can play a role in mediating the tax whitening program on the behavior of taxpayers.
The Influence of Tax Incentive Policies and Trust in the Government Due to the Impact of Covid-19 on the Compliance of Individual Taxpayers of UMKM at KPP Pratama Pangkalan Kerinci Vivian Regita; Andrew Jonathan Jaya; Murtanto Murtanto; Aris Riantori Faisal
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3795

Abstract

This study aims to determine the effect of: (1) Incentive Policy on Compliance of Individual Taxpayers of MSMEs, (2) Trust of the Government on Compliance of Individual Taxpayers of MSMEs. The data analysis technique used in this study is the Classical Assumption Test, T Test, F Test, and Coefficient of Determination Test (R²). The results of this study indicate that the Tax Incentive Policy and Trust in the Government has a positive and significant effect on the Compliance of Individual Taxpayers of MSME Actors registered at KPP Pratama Pangkalan Kerinci.
Effect of Profitability, Leverage and Capital Intensity on Tax Aggressiveness Moderated Market Performance Maulana Yusuf; Lestari Manurung; Aris Riantori Faisal; Murtanto Murtanto
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3905

Abstract

This study aims to analyze the effect of profitability, leverage, and capital intensity on tax aggressiveness with market performance as a moderating variable. The dependent variable is tax aggressiveness, while the independent variables are profitability, leverage and capital intensity, which are moderated by performance. The population of this study uses property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The method used is purposive sampling with certain criteria. The type of data used is secondary data. Data analysis used panel data regression analysis with moderated regression analysis using software eviews 10. The results showed that profitability had no significant effect on tax aggressiveness, leverage had no significant effect on tax aggressiveness, capital intensity had a significant effect on tax aggressiveness, market performance moderated the effect between profitability, leverage and capital intensity on tax aggressiveness. The novelty of this research is adding a moderating variable of market performance. The variable of tax aggressiveness is influenced by the independent variable by 23.4%.
The Effect of Tax Planning, Tax Avoidance and Profitability on Company Value With Financial Performance as Intervening Variables Danang Puguh Wibowo; Sri Widyastuti; Murtanto Murtanto; Aris Riantori Faisal
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3760

Abstract

Tax is a mandatory contribution that is considered a burden by both the community and the company. Companies can minimize the burden that arises from these taxes by means of tax planning. One way of tax planning is to do tax avoidance. This method is expected to minimize the burden and optimize the value of the company. With optimal profit can increase the value of the company accompanied by good financial performance as well. The purpose of this study was to determine the effect of Tax Planning, Tax Avoidance and Profitability on Company Value with Financial Performance as Intervening Variable. This study uses secondary data obtained from the Indonesia Stock Exchange, amounting to 54 companies. The sample in this study were 30 companies in the consumer goods industry sector using purposive sampling method. The data used in this study is secondary data in the form of financial statements listed on the IDX for the 2016 - 2020 period. With panel data regression analysis, F test, t test, and Coefficient of Determination Test processed using Eviews 12.
The Effect of Corporate Social Responsibility on Mining Company Tax Avoidance Elok Nusantari; Dicky Chandra Hermawan; Murtanto Murtanto; Aris Rianto Faisal
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3956

Abstract

The purpose of this study is to examine the impact of corporate social responsibility (CSR) on corporate tax avoidance. In this study, independent variables were used to assess disclosure of social responsibility, CSR, and the economic and social dimensions of CSR. While tax avoidance is the dependent variable in this study, as evaluated by the size of the effective tax rate. The data collected from the mining sector, which is listed on the Indonesia Stock Exchange from 2015 to 2020. Purposive sampling was used to choose the research sample; it obtains 35 companies per year that match the criteria. The purpose of this study is to determine whether CSR and its Economic and Social Dimensions influence company tax avoidance using multiple linear regression. The findings indicate that the independent variables CSR, CSR Economic dimension, and CSR Social dimension all influence tax avoidance, as measured by the effective tax rate in the mining sub-sector listed on the Indonesia Stock Exchange.
Indentifikasi Karakteristik-karakteristik Keahlian Audit: Profesi Akuntan Publik di Indonesia Murtanto Murtanto; Gudono Gudono
The Indonesian Journal of Accounting Research Vol 2, No 1 (1999): JRAI January 1999
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.21

Abstract

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Co-Authors Adhi, Shabrina Prissilia Afyfah Putri Ramadya Agustina, Cindy Al - Faraby Tjakraprajitna, Raja Fadhel Alkhasani, Muhammad Rizki Alusinsing, Daniel Alviana, Reza Tahta Andrew Jonathan Jaya Annisa Aulia Rahmah Apriliani, Ayu Fitria Aqamal Haq Ariany Djami, Ranny Aris Rianto Faisal Aris Riantori Faisal Asmarani, Niken Yulika Ayu Ekasari Balliyand, Ahmad Faiz Zindan Banjarnahor, Erliana Danang Puguh Wibowo Deliza Henny Dewi, R. Rosiyana Dicky Chandra Hermawan Dito Rozaqi Arazy E.G, Delitha Magfira Elok Nusantari Erin, Erin Etty Murwaningsari Faisal, Aris Riantori Fatik Rahayu Femmy Juliastuti Ferisanti, Ferisanti GUDONO GUDONO H Lutfi Baradja Haadi Yanuar Harry Prihatmoko Hartiaman, Fahmi Hasibuan, Novia Ramanda Hasnawati Hasnawati Hayunigtyas, Alifindi Rizky Hendra, Tjie Hermi Hermi Hotman Tohir Pohan, Hotman Tohir Ice, Ice Nasyrah Noor Ikhwani Zulaikha Iswandika, Ryandi Jordan Tirta Jaya Karista, Karista Karo, Oktaviani Ros Mema Kasuma Ali, Jati Kumala, Reza Kusno, Hendra Sanjaya Lestari Manurung Maharani, Jessica Marini Marini Maris Gihon Juventus Togatorop Maulana Yusuf Melva Djasmin Muhammad Yasykur Aminullah Nabiilah, Dhiyaa Nailah, Zayyan Nugroho , Nugroho Inggil Oktayanti, Ni Kadek Ayu Paryda, Paryda Prayogo, Yudhi Adnan Putra, Khairul Aditya Raffi Faruqi Ruslan, Muhamad Riviera, Riviera Allie Sabar Hasiholan Manalu Sabhrina, Tiara Saf'anah, Amelia Putri Sailendra, Sailendra Samudro, Ardianto Santika, Sisca Santosa, Wahyuningsih Sekar Mayangsari Sekar Mayangsari Setyoastuti, Nisrina Dwi Sipayung, Emma Siregar, Namora Safira Sisca Maria Situmorang, Septy Ananda Sofiana, Naelah Sofie, Sofie Sri Lastanti, Hexana Sri Widyastuti Sugihyanto, Toto Suhardjo Utama, Andrea Vivian Regita Wibowo Wibowo Wismoyo, Chairul Yakub, Nathania Rebecca Yanti, Catur Puji Yeremia Valentino Yuana Jatu Nilawati Yustina, Nirma Zahara, Sasmita