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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Telaah Manajemen JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Gema Stikubank JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Students´ Journal of Accounting and Banking Journal of Accounting and Investment Proceeding SENDI_U Akuisisi : Jurnal Akuntansi Accounting Analysis Journal Jurnal Ilmiah Universitas Batanghari Jambi Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) JMM (Jurnal Masyarakat Mandiri) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Bilancia : Jurnal Ilmiah Akuntansi Jurnal GeoEkonomi Jurnal Riset Akuntansi Politala JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Jacobus Widiatmoko, Jacobus
Faculty Of Economics And Bussiness, Stikubank University, Semarang, Indonesia Tri Lomba Juang, Mugassari, Semarang, Central Java
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Determinasi Tax Avoidance : Peran Thin Capitalization dan Karakter Eksekutif Pada Sektor Transportasi Arisani, Mega Dewi; Widiatmoko, Jacobus
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 6 (2025): Desember 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i6.5165

Abstract

Tax avoidance is an effort to reduce tax burdens in order to maximize profits in accordance with tax regulations. The purpose of this study is to confirm and collect empirical data on the impact of executive characteristics and thin capitalization on tax avoidance in the transportation sector listed on the IDX between 2020 and 2024. This study uses quantitative data. Through purposive sampling, a total of 275 samples were obtained from 55 transportation sector companies listed on the IDX between 2020 and 2024. This study uses secondary data as its data type. Using multiple linear regression analysis, the research findings show that thin capitalization, company size, and profitability have a significant positive effect on tax avoidance in transportation sector companies listed on the IDX for the years 2020-2024. Meanwhile, executive characteristics and sales growth do not significantly influence tax avoidance in transportation sector companies listed on the IDX for the years 2020-2024.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP INTELLECTUAL CAPITAL DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN (STUDI KASUS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2024) Indahsari, Novi; Widiatmoko, Jacobus; Indarti, Maria Goretti Kentris
Dinamika Akuntansi Keuangan dan Perbankan Vol 14 No 2 (2025): Vol. 14 No. 2 2025
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v14i2.10277

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh good corporate governance terhadap intellectual capital, serta bagaimana dampaknya terhadap kinerja keuangan. Penelitian dilakukan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2021-2024. Data yang digunakan adalah data kuantitatif berupa laporan keuangan dan annual report. Jumlah sampel yang diperoleh sebanyak 188, dengan menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah regresi linear berganda menggunakan software IBM SPSS 25. Hasil penelitian menunjukkan bahwa dewan komisaris independen, komite audit, kepemilikan institusional berpengaruh positif terhadap intellectual capital. Intellectual capital berpengaruh positif terhadap kinerja keuangan. Hasil penelitian variabel kontrol menunjukkan ukuran perusahaan berpengaruh positif, sedangkan leverage berpengaruh negatif terhadap intellectual capital dan kinerja keuangan.
Pengaruh Pengungkapan Corporate Social Responsibility dan Karakteristik Perusahaan terhadap Agresivitas Pajak Agustina, Belinda; Widiatmoko, Jacobus; Kentris Indarti, Maria Goreti
Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.2144

Abstract

This research aims to assess the consequences of corporate social responsibility disclosure, profitability, leverage, and company size on tax aggressiveness. The focus of the research is on manufacturing companies in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange during the 2019-2022 period. Sample selection was carried out using the purposive sampling method, resulting in 127 companies. The data analyzed comes from secondary data taken from financial reports and company annual reports. Data analysis includes descriptive approaches and multiple linear regression. The results of the research using CETR measurements, disclosure of corporate social responsibility and leverage have a positive impact. On the other hand, profitability and company size show a negative impact. The results of the research using the ETR measurement, disclosure of corporate social responsibility and profitability have a negative impact, leverage has a positive impact, and company size has no significant effect
Analisis pengaruh Literasi Digital, Efektivitas e-Filing, dan Tingkat Tarif Pajak terhadap Kepatuhan Wajib Pajak UMKM Setyo Praskoco, Yogy; Widiatmoko, Jacobus
Jurnal GeoEkonomi Vol. 16 No. 2 (2025)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v16i2.610

Abstract

Tujuan dari kajian ini untuk melihat bagaimana literasi digital, efektivitas e-Filing, dan tarif pajak berdampak pada kepatuhan wajib pajak UMKM di wilayah Kecamatan Juwana. Ketiga variabel independen tersebut berdampak positif dan signifikan terhadap kepatuhan pajak, menurut analisis kuantitatif yang menggunakan survei terhadap 103 pelaku UMKM dan analisis regresi linier berganda. Nilai R² sebesar 36,9%, menggambarkan kemampuan model untuk menjelaskan variasi kepatuhan secara moderat. Sementara itu, variabel kontrol usia dan Tingkat pendidikan tidak menunjukkan dampak signifikan. Temuan ini mendukung relevansi Theory of Planned Behavior dan Teori Atribusi dalam menjelaskan kepatuhan perpajakan UMKM, serta menekankan pentingnya literasi digital dan kemudahan sistem sebagai determinan utama perilaku kepatuhan. Penelitian ini mengindisikan adanya acuan strategis bagi pemerintah dalam mendorong kepatuhan pajak melalui edukasi digital, penguatan sistem e-Filing dan tingkat tarif pajak.
Political Connections and Tax Avoidance: Does Audit Quality Moderate The Relationship? Indarti, Maria Goreti Kentris; Widiatmoko, Jacobus
Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i2.62523

Abstract

This study aims to investigate the effect of political connections and executive character on tax avoidance, as well as examine the role of audit quality variables in this relationship. This research uses moderated regression to analyze 343 data from manufacturing companies listed on the Indonesian Stock Exchange in 2019-2021. The findings of this study suggest that political connections and executive character have a positive effect on tax avoidance. Another important finding is that audit quality, as an external governance mechanism, can reduce the impact of political connections and executive character on tax avoidance. On the other hand, tax avoidance is not directly impacted by audit quality. This study supports agency theory which emphasizes the importance of governance mechanisms in minimizing agency conflicts, in particular the presence of quality auditors as an external governance mechanism is able to reduce management's tendency to commit tax avoidance. For the Directorate General of Taxes, the findings of this study provide important input in determining tax policy to be more effective by conducting tighter oversight of companies that are politically connected and have executives with a risk-taking character. This research offers audit quality, which is an external governance mechanism as a solution to mitigate tax avoidance which is motivated by political connections and the character of executives who dare to take risks.
Co-Authors Achmad Badjuri Adinda, Tasya Agustina, Belinda Anggraeni, Arista Widya Ani Sagita Sofi, 15.05.52.0303 Anindya Setyaningrum, 14.05.52.0166 Arisani, Mega Dewi Citra Dewi, 14.05.52.0018 Dhikaton Putra Agustian, 14.05.52.0171 Frisnanto Bagas Lazuardi, 14.05.52.0145 Harijanto, Malvin Hariman Ika Mayangsari, Ika Indahsari, Novi Indarti, M. G. Kentris Indarti, Maria Goretti Kentris Indiarti, Maria Kentris Indarti Kurniawati, Thalia Arum Liviana, Audymia Malau, Joel Pardin Mulia, Salsabilla Mulyo Budi Setiawan Nadiah Dwi Retno, 15.05.52.0302 napitu, ike oktavia Novi Kurniawati Novia Kurniawati, Puji Pangestika, Pradina Sulfa Prastyanti, Tessa Rachel Pratiwi, Annisa Anjani Predo Benny Irawan, 14.05.52.0099 Rachma, Bertha Aprilia Rahmatika, Ida Ayu Rudiansyah, 14.05.52.0092 Sari, Kiki Evita Kenada Sari, Putri Sekar Setyo Praskoco, Yogy Viona Adikasiwi Vitara Arta Ciputri, 14.05.52.0167 Vitara Arta Ciputri, 14.05.52.0167 Wiwien Djoko Prasetiyo, 15.05.52.0105 Yunita Indra Dewi, 14.05.52.0095 Zuraida Innasya