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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Juara: Jurnal Riset Akuntansi Jurnal Ekonomi Modernisasi Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal EMT KITA Majalah Ilmiah Bijak Al-Kharaj: Journal of Islamic Economic and Business Reviu Akuntansi dan Bisnis Indonesia Jurnal Ilmiah Wahana Pendidikan Trilogi Accounting & Business Research PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi JURNAL EKONOMI BISNIS DAN MANAJEMEN Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Klabat Accounting Review Jurnal Ilmiah Research and Development Student Jurnal Ekonomi Bisnis dan Manajemen Jurnal Akuntansi Syariah Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Profetik Jurnal Ekonomi Syariah Journal of Ekonomics, Finance, and Management Studies PESHUM Rahmah
Agus Sihono
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Esa Unggul, Daerah Khusus Ibukota Jakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Tax Avoidance dan Tax Risk: Peran Moderasi dari Corporate Governance Agus Sihono; Andar Febyansyah
Reviu Akuntansi dan Bisnis Indonesia Vol 7, No 1 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v7i1.16631

Abstract

Latar Belakang: Tax avoidance dianggap sebagai masalah utama, mengingat kompleksitas dan konsekuensi ekonominya. Tax avoidance yang dilakukan oleh wajib pajak, termasuk didalamnya Perusahaan, akan menyebabkan negara mengalami kerugian, karena pajak adalah sumber pendapatan negara, yang akan digunakan sebagai sumber pembiayaan atas pengeluaran negara. Jika banyak Perusahaan melakukan tax avoidance maka pendapatan negara yang bersumber dari pajak akan terpengaruh. Selain itu, tax avoidance mengakibatkan efek buruk terhadap reputasi suatu Perusahaan.Tujuan: Studi ini bertujuan mengisi kesenjangan yang ada dengan menguji pengaruh tax avoidance terhadap tax risk serta melakukan analisis dampak penerapan corporate governance pada pengaruh tax avoidance terhadap tax risk.Metode Penelitian: Data sekunder digunakan dalam penelitian ini yang diperoleh dari laporan keuangan Perusahaan yang bergerak dalam industry manufaktur yang terdafat di Bursa Efek Indonesia dari tahun 2016 sampai 2020. Analisis data yang digunakan adalah Moderating Regression Analysis.Hasil Penelitian: Hasil studi ini menunjukkan bahwa volatilitas dari effective tax rate dan effective tax rate memiliki pengaruh negatif dan signifikan. Studi ini memberikan bukti bahwa tax risk menurun ketika tingkat tax avoidance Perusahaan menurun, dan sebaliknya. Selain itu, kami menemukan bahwa semakin baik struktur corporate governance Perusahaan, semakin tinggi tingkat pengawasan dan pengendaliannya manajer, sehingga mengurangi dampak tax avoidance pada tax risk Perusahaan di masa depan. Temuan dari studi tentang tax avoidance dan corporate governance perusahaan ini penting bagi investor karena pajak merupakan risiko yang secara signifikan dapat mempengaruhi kesejahteraan investor.Keterbatasan Penelitian: Studi ini memiliki keterbatasan, diantaranya hanya berfokus pada industry manufaktur. Selain itu, studi ini hanya mempertimbangkan audit quality, komisaris independen serta komite audit sebagai pengukuran variabel corporate governance.Keaslian/Novetly Penelitian: Penelitian mengenai tax avoidance dan tax risk telah dilakukan, namun demikian terdapat inkonsistensi hasil penelitian-penelitian tersebut, oleh karena itu peneliti akan melakukan pengujian kembali terhadap variabel tersebut dalam kontek di Indonesia, yang diharapkan akan memberikan bukti baru apakah mendukung atau bertentangan dengan penelitian sebelumnya. Mengacu pada penelitian Choi dan Park (2022), pengukuran corporate governance yang digunakan adalah struktur komisaris independen, audit quality dan komite audit yang sebelumnya belum digunakan dan merupakan saran dari peneliti sebelumnya.
Pengaruh Profitabilitas, Ukuran Perusahaan, Tingkat Utang dan Kualitas Audit Terhadap Agresivitas Pajak Shinta; Agus Sihono
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 4 (2023): Oktober : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i4.407

Abstract

This study aims to examine the effect of profitability, firm size, debt levels and audit quality on tax aggressiveness. This study used a purposive sampling method to collect secondary data samples from the annual reports of 18 food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2020-2022. The analytical method used is multiple linear regression using the SPSS version 25 program. Tax aggressiveness is measured using the Effective Tax Rate (ETR), profitability is measured using Return On Assets (ROA), company size is measured by firm size, debt levels are measured using Debt Assets Ratio (DAR) and audit quality are measured using a dummy variable. The results of this study indicate that profitability and debt levels have a positive effect on tax aggressiveness, while firm size and audit quality have no effect on tax aggressiveness. The implications of this study ensure that the profits obtained by the company are not the result of tax aggressiveness.
Pengaruh Profitabilitas, Ukuran Perusahaan, Tingkat Utang dan Kualitas Audit Terhadap Agresivitas Pajak Shinta; Agus Sihono
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 4 (2023): Oktober : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i4.407

Abstract

This study aims to examine the effect of profitability, firm size, debt levels and audit quality on tax aggressiveness. This study used a purposive sampling method to collect secondary data samples from the annual reports of 18 food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2020-2022. The analytical method used is multiple linear regression using the SPSS version 25 program. Tax aggressiveness is measured using the Effective Tax Rate (ETR), profitability is measured using Return On Assets (ROA), company size is measured by firm size, debt levels are measured using Debt Assets Ratio (DAR) and audit quality are measured using a dummy variable. The results of this study indicate that profitability and debt levels have a positive effect on tax aggressiveness, while firm size and audit quality have no effect on tax aggressiveness. The implications of this study ensure that the profits obtained by the company are not the result of tax aggressiveness.
TAX AGGRESSIVENESS, CAPITAL STRUCTURE, CORPORATE GOVERNANCE DAN FIRM PERFORMANCE Agus Sihono; Assa’adatul Khairiyahtussolihah
Jaksya: Jurnal Akuntansi Syariah Vol 1, No 1 (2023): Jaksya : Jurnal Akuntansi Syariah
Publisher : Jaksya: Jurnal Akuntansi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v1i1.7584

Abstract

Based on agency theory, the purpose of this study is to test empirically the effect of tax aggressiveness, capital structure and corporate governance on firm performance. Multiple regression analysis was used to analyze three years of data (2016-2018) in the unit sample, to find the effect of tax aggressiveness, capital structure, corporate governance on firm performance. The results of the study found that tax aggressiveness has a positive effect on company performance, but corporate governance mechanisms must work effectively, so as to reduce agency costs. The findings of this study provide practical implications that the importance of strengthening corporate governance mechanisms in order to improve company performance and reduce agency costs within the company.
Pengaruh Return On Assets, Inventory Turnover, Current Ratio, dan Debt to Equity Ratio Terhadap Harga Saham Nathalia Sherly; Agus Sihono
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 16 No 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.452

Abstract

Penelitian ini memiliki tujuan untuk menganalisis pengaruh Return On Assets (ROA), Inventory Turnover (ITO), Current Ratio (CR), dan Debt to Equity Ratio (DER) terhadap harga saham. Menggunakan metode purposive sampling, penelitian ini menganalisis data sekunder dari laporan tahunan 14 perusahaan sektor aneka industri yang tercatat di Bursa Efek Indonesia selama 2020-2022. Data dianalisis dengan regresi linear berganda menggunakan statistik komputerisasi. Hasil ROA memengaruhi secara positif dan signifikan harga saham, sementara yang lainnya yaitu ITO, CR dan DER tidak memengaruhi harga saham. Implikasi penelitian menekankan pentingnya peningkatan laba perusahaan untuk memperbesar dividen yang dibagikan, hal ini berpotensi meningkatkan permintaan saham sehingga harga saham naik.
DOES DIVIDEND POLICY, AUDIT QUALITY, CAPITAL STRUCTURE AND PROFITABILITY AFFECT FIRM VALUE? Sihono, Agus
Klabat Accounting Review Vol. 5 No. 1 (2024): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v5i1.1046.12-23

Abstract

This study examines how dividend policy, audit quality, capital structure, and profitability affect firm value. The purposive sampling method was used to take samples from banking companies’ annual reports for the period 2019 to 2022, with multiple linear regression as data analysis. We find that companies with higher dividend and profitability linear with firm value. This study successfully the support view of signaling theory. Furthermore, the result show audit quality effected on firm value positively. This caused audit quality to make an important contribution the credibility of financial statements and reduce the opportunistic behavior of a manager. In addition, companies with larger external capital structures will increasing of firm value, thus supporting the view of trade off theory. We conclude that using balance and efficient capital structure accompanied by the effective implementation of corporate governance, maximum profits will be created, thereby increasing the firm value. Therefore, we suggest to managers that increasing firm value can be done by increasing profits through a balanced capital structure, accompanied by increasing transparency. Keywords: Dividend policy, audit quality, capital structure, profitability, and firm value Penelitian ini menguji pengaruh kebijakan dividen, kualitas audit, struktur modal dan profitabilitas terhadap nilai perusahaan. Metode purposive sampling digunakan untuk mengambil sampel terhadap laporan keuangan tahunan perusahaan perbankan periode 2019 sampai 2022, yang dianalisis dengan metode regresi linier berganda. Kami menemukan bahwa kebijakan dividend dan profitabilitas berpengaruh terhadap nilai perusahaan. Hasil studi ini mendukung pandangan signaling theory. Selanjutnya, hasil penelitian menunjukkan bahwa kualitas audit berpengaruh positif terhadap nilai perusahaan. Hasil ini menunjukkan kualitas audit memberikan kontribusi penting terhadap kredibilitas laporan keuangan dan mengurangi perilaku oportunistik seorang manajer. Selain itu, perusahaan dengan struktur modal eksternal yang lebih besar akan meningkatkan nilai perusahaan, sehingga mendukung pandangan trade off theory. Kami menyimpulkan bahwa melalui penggunaan struktur modal yang seimbang dan efisien disertai dengan penerapan tata kelola perusahaan yang efektif, akan tercipta keuntungan yang maksimal sehingga meningkatkan nilai perusahaan. Oleh karena itu, kami menyarankan kepada para manajer bahwa peningkatan nilai perusahaan dapat dilakukan dengan meningkatkan laba melalui struktur modal yang seimbang, disertai dengan peningkatan transparansi. Kata kunci: Kebijakan dividen, kualitas audit, struktur modal dan profitabilitas terhadap nilai perusahaan
Moderating effect of audit quality: the case of political connection, executive compensation and tax aggressiveness Sihono, Agus; Munandar, Agus
Jurnal Ekonomi Modernisasi Vol. 19 No. 1 (2023)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v19i1.7762

Abstract

The study examines the moderating effect of audit quality on relationship between political connection, executive compensation on tax aggressive. The secondary data used for this study in the form of financial statements of 56 financial sector firms listed on Indonesian stock exchange from 2018 to 2021. Moderated Regression Analysis used for analyzed data. Result indicate, that political connection positively affected tax aggressive. These result support the view of grabbing hand theory, where a bureaucrat who occupies a position in the company will be controlled by the corporation because they get welfare. Furthermore, we find that executive compensation negatively affected tax aggressive. The result of moderation analysis show that audit quality can weaken the relationship of executive compensation on tax aggressive. These findings of this research suggest that audit quality is an effective corporate governance mechanism, thereby protecting users against the opportunism and fraud by managers. This show that corporate governance is able to mitigating information asymmetry that exist in the relation between agent and principals.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, UKURAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Erin Dwi Nurfebriastuti; Agus Sihono
JURNAL ILMIAH RESEARCH AND DEVELOPMENT STUDENT Vol. 1 No. 3 (2023): September : Jurnal Ilmiah Research and Development Student
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jis.v1i2.406

Abstract

This study examines the effect of capital structure, profitability, firm size, and dividend policy on firm value. The purposive sampling method was used to take samples of secondary data on the annual reports of 13 banking companies listed on the Indonesia Stock Exchange with a research period of 2019-2022. Data were analyzed using multiple linear regression with SPSS version 25. The findings in this study indicate that capital structure and firm size have no effect on firm value, while profitability and dividend policy have a significant positive effect on firm value. This research is expected to provide information and knowledge for companies about value, and also as input for potential investors in making decisions.
Elements Influencing Going Concern Audit Opinion on Manufacturing Corporations in Indonesia Melati, Dewi; Sihono, Agus
Majalah Ilmiah Bijak Vol. 21 No. 1: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v21i1.3680

Abstract

This A going concern audit opinion is an audit opinion issued by an auditor to ensure whether the corporation can preserve its vicapability. Providing a going concern opinion is something that is not expected by the corporation because it can damage public trust and can even indicate bankruptcy. Meanwhile, for users of financial statements, going concern audit opinions are used as an initial warning to avoid errors in decision making. This watchfulness aims to re-verify empirically the clout of Profitability, liquidity, leverage and financial distress on going concern audit opinion. Purposive sampling method for sampling secondary data from the annual statements of 37 manufacturing corporations in the basic materials field listed on the Indonesia Stock Exchange for the watchfulness term 2020 - 2022. The data was analyzed executing binary logistic regression which was carried out in statistical analysis software. The outputs of this watchfulness denote that Profitability, liquidity, leverage and financial distress simultaneously clout going concern audit opinion. Then, leverage and financial distress have a positive clout on going concern audit opinion, while Profitability and liquidity have no clout on going concern audit opinion
Pengaruh Karakteristik Komite Audit, Profitabilitas, Tingkat Utang Terhadap Penghidaran Pajak Arfi Anjani Khusna; Agus Sihono
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i2.2055

Abstract

Studi ini bertujuan untuk pengujian ilmiah terkait pengaruh karakteristik komite audit, profitabilitas, tingkat utang terhadap penghindaran pajak secara empiris. Purposive sampling digunkana sebagai cara pengambilan sampel memanfaatkan data sekunder berupa laporan tahunan perusahaan subsektor pertambangan batu bara dan mineral yang terdaftar di IDX selama periode 2019-2023. Studi ini menggunakan lima variabel independen meliputi karakteristik komite audit mencakup ukuran diukur dengan total anggota komite, independensi diukur dengan proporsi anggota indpenden terhadap keseluruhan anggota komite dan ahli keuangan diukur dengan proporsi anggota ahli keuangan terhadap keseluruhan anggota komite, profitabilitas menggunakan ROA, dan tingkat hutang menggunakan DAR. Penghindaran pajak sebagai variabel dependen menggunakan ETR. Populasi bersumber dari 37 perusahaan selama 5 tahun, sesuai dengan kriteria sampel didapat 13 perusahaan sehingga memperoleh 65 sampel untuk diuji. Regresi linier berganda digunakan untuk menganalisis data pada studi. Studi ini menujukkan ukuran komite audit dan ahli keuangan komite audit memengaruhi positif terkait penghindaran pajak. Tingkat utang memengaruhi negatif terkait penghindaran pajak. Sementara, independensi komite audit dan profitabilitas tidak berpengaruh dengan penghindaran pajak. Studi ini diharapkan membantu manajemen dalam pengambilan keputusan terkait penghindaran pajak dan menyusun kebijakan perusahaan. Pemegang saham perlu mengevaluasi karakteristik komite audit, sementara regulator harus meninjau dan menyesuaikan kebijakan perpajakan untuk mengatasi penghindaran pajak.
Co-Authors Agus Munandar Andar Febyansyah Arfi Anjani Khusna Arfi Anjani Khusna Aryani, Assyfa Assa’adatul Khairiyahtussolihah Cahayati, Rita Dwi Dewi Melati Eksita, Diah Ayu Erin Dwi Nurfebriastuti Fransiska, Monas Selviana Gustiyah, Santi Halim, Marcel Putra Khairiyahtussolihah, Assa'adatul Khairiyahtussolihah, Assa’adatul Khairiyatussolihah, Assa’adatul Kurniawan, Ikhwan Lana, Jaka Lestari, Dinda Putri Lia Pratiwi Muhammad Arif Nathalia Sherly Nisa Fitriyani, Nisa Pertiwi, Vira Pika, Pika Putri, Setia Rafrafi Zul Abrari Rambe, Nazriah Rizki Aditiya Shinta Solihah, Eha Vita Natalia Wulandari, Resti