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- Kusmuriyanto
Pendidikan Ekonomi, Universitas Negeri Semarang
Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Public Health Social Sciences Other

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Journal : Accounting Analysis Journal

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The Effect of Related Party Transaction, Leverage, Commissioners and Directors Compensation on Tax Aggressiveness Azizah, Nur; Kusmuriyanto, Kusmuriyanto
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.10726

Abstract

Penelitian ini bertujuan menganalisis pengaruh transaksi pihak berelasi, leverage, dan kompensasi Dewan Komisaris dan Direksi terhadap agresivitas pajak perusahaan. Populasi penelitian ini adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia periode tahun 2012-2014. Pemilihan sampel menggunakan metode puposive sampling dan diperoleh sampel akhir 27 perusahaan. Alat analisis yang digunakan untuk menguji hipotesis adalah IBM SPSS Statistics Version 21. Hasil penelitian menunjukkan bahwa transaksi pihak berelasi berpengaruh positif signifikan terhadap tingkat agresivitas pajak, leverage tidak berpengaruh signifikan terhadap tingkat agresivitas pajak, kompensasi Dewan Komisaris dan Direksi tidak berpengaruh signifikan terhadap tingkat agresivitas pajak. Perlu dilakukan pengawasan yang lebih intens pada praktik-praktik transaksi pihak berelasi antar perusahaan-perusahaan agar tidak dijadikan sebagai mekanisme perusahaan untuk melakukan penghindaran pajak The aims of this research are to examine the effect of related party transactions, leverage, and the Board of Commissioners and Directors compensation on tax aggressiveness. The population in this research is non-financial companies listed on the Indonesia Stock Exchange year period 2012-2014. The sample selection using purposive sampling method and get 27 companies sampel. This research used IBM SPSS Statistics Version 21 software as the instrument to test the hypotheses. The results showed that the related party transactions has a significant positive effect on tax aggressiveness, leverage has no significant effect on tax aggressiveness, the Board of Commissioners and Board of Directors compensation has no significant effect on tax aggressiveness. It’s necessary a more intense supervision on the practices of related party transactions between companies that are not used as a mechanism companies for tax evasion.
Factors Affecting Taxpayers’ Satisfaction of E-Billing System Users Nurhayati, Nurhayati; Kusmuriyanto, Kusmuriyanto
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.15408

Abstract

Penelitian ini bertujuan untuk menguji apakah persepsi kegunaan, kualitas sistem informasi, kualitas informasi, dan kualitas pelayanan pajak berpengaruh secara parsial dan simultan terhadap kepuasan wajib pajak pengguna e-billing system. Populasi penelitian ini adalah wajib pajak pengguna e-billing system yang terdaftar di KPP Pratama Semarang Barat sejumlah 7.426 wajib pajak. Metode pengambilan sampel menggunakan convenience sampling dengan jumlah sampel yang digunakan sebanyak 97 responden. Metode analisis yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan analisis regresi linier berganda dengan program SPSS Versi 21. Hasil penelitian ini menunjukkan bahwa persepsi kegunaan dan kualitas informasi secara parsial berpengaruh positif terhadap kepuasan wajib pajak pengguna e-billing system. Kualitas sistem informasi dan kualitas pelayanan pajak secara parsial tidak berpengaruh terhadap kepuasan wajib pajak pengguna e-billing system. Persepsi kegunaan, kualitas sistem informasi, kualitas informasi, dan kualitas pelayanan pajak secara simultan berpengaruh terhadap kepuasan wajib pajak pengguna e-billing system. Kesimpulan dalam penelitian ini adalah kepuasan wajib pajak pengguna e-billing system dipengaruhi oleh variabel persepsi kegunaan dan kualitas informasi. The study aimed to examine the effect of perceived usefulness, quality of information system, quality of information, and quality of tax service partially and simultaneously to taxpayer satisfaction of e-billing system users. The population in this study are taxpayer of e-billing system users registered in KPP Pratama Semarang Barat with total number of 7.426 taxpayers. The sampling technique used in this research is convenience sampling with a sample of 97 respondents. The analysis method used in this research is descriptive statistical analysis and multiple regression analysis with SPSS version 21 programs. The results showed that perceived usefulness and quality of information partially positive effect to taxpayer satisfaction of e-billing system users. Quality of information system and quality of tax service partially not effect to taxpayer satisfaction of e-billing system users. Perceived usefulness, quality of information system, quality of information, and quality of tax service had an effect to taxpayer satisfaction of e-billing system users. The conclusion in this research is taxpayer satisfaction of e-billing system users influenced by variable of perceived usefulness and quality of information.
The Influence of Book Tax Differences, Operating Cash Flow, Leverage, and Firm Size towards Earnings Persistence Maqfiroh, Catur Sari; Kusmuriyanto, Kusmuriyanto
Accounting Analysis Journal Vol 7 No 3 (2018): November 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i3.19468

Abstract

The purpose of this research is to obtain empirical evidence concerning the influence of book tax differences, operating cash flow, leverage, and firm size to earnings persistence. Population in this research is company of consumer goods industry sector which registered in Indonesia Stock Exchange in 2011-2016. Years observed are 2012-2015. Sampling technique is using purposive sampling, gained 22 samples out of 33 companies. There are 85 units of analysis in this study. The analysis techniques used are descriptive statistic and multiple regression by using SPSS program. The result of the research shows that book tax differences indicated by large negative book tax differences has significant and negative influence on earnings persistence. Besides, large positive book tax difference has no influence on earnings persistence. Operating cash flow and firm size in this study are proved to have no influence on earnings persistence. Leverage is proved to have negative and significant influence on the persistence of earnings. The conclusion of this research is that earnings persistence is influenced by large negative book tax difference and leverage.
The Effect of Human Resources Competency and Accrual Based Government Accounting Standard Implementation on the Quality of Local Government Financial Statement with the Implementation of Internal Control System as a Mediating Variable Suliyantini, Liani; Kusmuriyanto, Kusmuriyanto
Accounting Analysis Journal Vol 6 No 1 (2017): March 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i1.20022

Abstract

Penelitian ini bertujuan untuk memperoleh bukti secara empiris tentang pengaruh kompetensi sumber daya manusia dan standar akuntansi pemerintahan (SAP) basis akrual terhadap kualitas laporan keuangan dengan sistem pengendalian intern sebagai variabel mediasi. Populasi dalam penelitian ini adalah pegawai pemerintah di SKPD Kabupaten Banyumas. Pengambilan sampel menggunakan kuesioner dengan teknik purposive sampling yang menghasilkan 89 sampel. Teknik analisis menggunakan pendekatan SEM dengan bantuan SmartPLS 3.0. Hasil penelitian menunjukkan bahwa SAP berbasis akrual dan sistem pengendalian intern berpengaruh signifikan terhadap kualitas laporan keuangan. Kompetensi sumber daya manusia berpengaruh tidak signifikan terhadap kualitas laporan keuangan. Kompetensi sumber daya manusia dan penerapan SAP berpengaruh positif signifikan terhadap penerapan sistem pengendalian intern Sistem pengendalian intern dapat menjadi variabel mediasi untuk pengaruh tidak langsung kompetensi sumber daya manusiadan SAP terhadap kualitas laporan keuangan. This study is aimed to get empirical evidence about the influence of human resource competency and implementation of accrual-based government accounting standards (GAS) on financial report quality with internal control system as a mediating variable. The population is government employees in SKPD Banyumas. The technique for taking the sample was by using questionnaire with purposive sampling that resulted 89 sample. Data were analyzed using the approach SEM with the help of SmartPLS 3.0. The result was the implementation of accrualbased GAS and internal control system had significant effect on the quality of financial report. Human resource competency had no significant effect on the quality of financial report. Human resource competency and accrual-based GAS had significant effect on the implementation of internal control system. Hence, internal control system could play a role as an intervening variable for the indirect effect of human resource competency and accrual-based GAS on the quality of financial report.
The Effect of Related Party Transaction, Leverage, Commissioners and Directors Compensation on Tax Aggressiveness Azizah, Nur; Kusmuriyanto, Kusmuriyanto
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.10726

Abstract

Penelitian ini bertujuan menganalisis pengaruh transaksi pihak berelasi, leverage, dan kompensasi Dewan Komisaris dan Direksi terhadap agresivitas pajak perusahaan. Populasi penelitian ini adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia periode tahun 2012-2014. Pemilihan sampel menggunakan metode puposive sampling dan diperoleh sampel akhir 27 perusahaan. Alat analisis yang digunakan untuk menguji hipotesis adalah IBM SPSS Statistics Version 21. Hasil penelitian menunjukkan bahwa transaksi pihak berelasi berpengaruh positif signifikan terhadap tingkat agresivitas pajak, leverage tidak berpengaruh signifikan terhadap tingkat agresivitas pajak, kompensasi Dewan Komisaris dan Direksi tidak berpengaruh signifikan terhadap tingkat agresivitas pajak. Perlu dilakukan pengawasan yang lebih intens pada praktik-praktik transaksi pihak berelasi antar perusahaan-perusahaan agar tidak dijadikan sebagai mekanisme perusahaan untuk melakukan penghindaran pajak The aims of this research are to examine the effect of related party transactions, leverage, and the Board of Commissioners and Directors compensation on tax aggressiveness. The population in this research is non-financial companies listed on the Indonesia Stock Exchange year period 2012-2014. The sample selection using purposive sampling method and get 27 companies sampel. This research used IBM SPSS Statistics Version 21 software as the instrument to test the hypotheses. The results showed that the related party transactions has a significant positive effect on tax aggressiveness, leverage has no significant effect on tax aggressiveness, the Board of Commissioners and Board of Directors compensation has no significant effect on tax aggressiveness. It’s necessary a more intense supervision on the practices of related party transactions between companies that are not used as a mechanism companies for tax evasion.
The Influences of Knowledge on Taxation, Tax Payers Moral Integrity, Tax Benefits Perception, and Tax Sosialization on Tax Avoidance Action Christiani, Ester Victorya; Kusmuriyanto, Kusmuriyanto
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.11174

Abstract

Tujuan penelitian ini untuk mengetahui apakah pengetahuan tentang perpajakan, integritas moral wajib pajak, persepsi manfaat pajak, dan sosialisasi pajak berpengaruh secara parsial atau simultan terhadap tindakan penghindaran pajak. Populasi penelitian ini adalah wajib pajak yang terdaftar di KPP Pratama Semarang Gayamsari yang berjumlah 36.598. Sampel dalam penelitian ini berjumlah 107 wajib pajak yang melapor SPT tahunan. Analisis data penelitian menggunakan analisis deskriptif dan regresi linear berganda dengan program SPSS versi 21. Hasil penelitian menunjukkan bahwa pengetahuan tentang perpajakan berpengaruh secara parsial terhadap tindakan penghindaran pajak, integritas moral wajib pajak berpengaruh secara parsial terhadap tindakan penghindaran pajak, persepsi manfaat pajak tidak berpengaruh secara parsial terhadap tindakan penghindaran pajak, dan sosialisasi pajak berpengaruh secara parsial terhadap tindakan penghindaran pajak, sedangkan secara simultan seluruh variabel independen berpengaruh terhadap tindakan penghindaran pajak. The purpose of this research is to determine whether knowledge of taxation, moral integrity of the taxpayer, tax benefit perception, and tax socialization are partially or simultaneously toward to the actions of tax avoidance. Populations of this research were taxpayers that have been registered in KPP Pratama Semarang Gayamsari total 36.598. The sample in this research was 107 taxpayers who reported annual SPT. Research data analysis used descriptive analysis and multiple linear regression with SPSS version 21 program. The result of this research showed that knowledge of taxation had partial effect to the actions of tax avoidance, moral integrity of the taxpayer had partial effect to the actions of tax avoidance, tax benefit perception did have partial effect to the actions of tax avoidance, and tax socialization had partial effect to the actions of tax avoidance. Meanwhile, simultaneously all independent variables influenced the actions of tax avoidance.
Factors Affecting Taxpayers’ Satisfaction of E-Billing System Users Nurhayati, Nurhayati; Kusmuriyanto, Kusmuriyanto
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.15408

Abstract

Penelitian ini bertujuan untuk menguji apakah persepsi kegunaan, kualitas sistem informasi, kualitas informasi, dan kualitas pelayanan pajak berpengaruh secara parsial dan simultan terhadap kepuasan wajib pajak pengguna e-billing system. Populasi penelitian ini adalah wajib pajak pengguna e-billing system yang terdaftar di KPP Pratama Semarang Barat sejumlah 7.426 wajib pajak. Metode pengambilan sampel menggunakan convenience sampling dengan jumlah sampel yang digunakan sebanyak 97 responden. Metode analisis yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan analisis regresi linier berganda dengan program SPSS Versi 21. Hasil penelitian ini menunjukkan bahwa persepsi kegunaan dan kualitas informasi secara parsial berpengaruh positif terhadap kepuasan wajib pajak pengguna e-billing system. Kualitas sistem informasi dan kualitas pelayanan pajak secara parsial tidak berpengaruh terhadap kepuasan wajib pajak pengguna e-billing system. Persepsi kegunaan, kualitas sistem informasi, kualitas informasi, dan kualitas pelayanan pajak secara simultan berpengaruh terhadap kepuasan wajib pajak pengguna e-billing system. Kesimpulan dalam penelitian ini adalah kepuasan wajib pajak pengguna e-billing system dipengaruhi oleh variabel persepsi kegunaan dan kualitas informasi. The study aimed to examine the effect of perceived usefulness, quality of information system, quality of information, and quality of tax service partially and simultaneously to taxpayer satisfaction of e-billing system users. The population in this study are taxpayer of e-billing system users registered in KPP Pratama Semarang Barat with total number of 7.426 taxpayers. The sampling technique used in this research is convenience sampling with a sample of 97 respondents. The analysis method used in this research is descriptive statistical analysis and multiple regression analysis with SPSS version 21 programs. The results showed that perceived usefulness and quality of information partially positive effect to taxpayer satisfaction of e-billing system users. Quality of information system and quality of tax service partially not effect to taxpayer satisfaction of e-billing system users. Perceived usefulness, quality of information system, quality of information, and quality of tax service had an effect to taxpayer satisfaction of e-billing system users. The conclusion in this research is taxpayer satisfaction of e-billing system users influenced by variable of perceived usefulness and quality of information.
The Influence of Book Tax Differences, Operating Cash Flow, Leverage, and Firm Size towards Earnings Persistence Maqfiroh, Catur Sari; Kusmuriyanto, Kusmuriyanto
Accounting Analysis Journal Vol 7 No 3 (2018): November 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i3.19468

Abstract

The purpose of this research is to obtain empirical evidence concerning the influence of book tax differences, operating cash flow, leverage, and firm size to earnings persistence. Population in this research is company of consumer goods industry sector which registered in Indonesia Stock Exchange in 2011-2016. Years observed are 2012-2015. Sampling technique is using purposive sampling, gained 22 samples out of 33 companies. There are 85 units of analysis in this study. The analysis techniques used are descriptive statistic and multiple regression by using SPSS program. The result of the research shows that book tax differences indicated by large negative book tax differences has significant and negative influence on earnings persistence. Besides, large positive book tax difference has no influence on earnings persistence. Operating cash flow and firm size in this study are proved to have no influence on earnings persistence. Leverage is proved to have negative and significant influence on the persistence of earnings. The conclusion of this research is that earnings persistence is influenced by large negative book tax difference and leverage.
The Effect of Human Resources Competency and Accrual Based Government Accounting Standard Implementation on the Quality of Local Government Financial Statement with the Implementation of Internal Control System as a Mediating Variable Suliyantini, Liani; Kusmuriyanto, Kusmuriyanto
Accounting Analysis Journal Vol 6 No 1 (2017): March 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i1.20022

Abstract

Penelitian ini bertujuan untuk memperoleh bukti secara empiris tentang pengaruh kompetensi sumber daya manusia dan standar akuntansi pemerintahan (SAP) basis akrual terhadap kualitas laporan keuangan dengan sistem pengendalian intern sebagai variabel mediasi. Populasi dalam penelitian ini adalah pegawai pemerintah di SKPD Kabupaten Banyumas. Pengambilan sampel menggunakan kuesioner dengan teknik purposive sampling yang menghasilkan 89 sampel. Teknik analisis menggunakan pendekatan SEM dengan bantuan SmartPLS 3.0. Hasil penelitian menunjukkan bahwa SAP berbasis akrual dan sistem pengendalian intern berpengaruh signifikan terhadap kualitas laporan keuangan. Kompetensi sumber daya manusia berpengaruh tidak signifikan terhadap kualitas laporan keuangan. Kompetensi sumber daya manusia dan penerapan SAP berpengaruh positif signifikan terhadap penerapan sistem pengendalian intern Sistem pengendalian intern dapat menjadi variabel mediasi untuk pengaruh tidak langsung kompetensi sumber daya manusiadan SAP terhadap kualitas laporan keuangan. This study is aimed to get empirical evidence about the influence of human resource competency and implementation of accrual-based government accounting standards (GAS) on financial report quality with internal control system as a mediating variable. The population is government employees in SKPD Banyumas. The technique for taking the sample was by using questionnaire with purposive sampling that resulted 89 sample. Data were analyzed using the approach SEM with the help of SmartPLS 3.0. The result was the implementation of accrualbased GAS and internal control system had significant effect on the quality of financial report. Human resource competency had no significant effect on the quality of financial report. Human resource competency and accrual-based GAS had significant effect on the implementation of internal control system. Hence, internal control system could play a role as an intervening variable for the indirect effect of human resource competency and accrual-based GAS on the quality of financial report.
Co-Authors - Burhan - Mustaghfiroh -, Kardiyem Abdillah, F. M. Abdul Khafid, Abdul Ali Djamhuri Amir Mahmud Anggraini, Dewi Ayu Aris Setyo Wibowo Burhan, - Christiani, Ester Victorya Christiani, Ester Victorya Dwi Puji Astuti Dwi Puji Astuti Efendy, A. F. Fani Risdiyani, Fani Hafidz Mahmudi, Hafidz I Gusti Agung Komang Diafari Djuni Hartawan Ida Nur Aeni Ida Nur Aeni, Ida Nur Kris Brantas Abiprayu, Kris Brantas Kurniawati, Yunita Dwi Linda Agustina Lyna Latifah Lystia Aryanti Nurjannah, Lystia Aryanti Maqfiroh, Catur Sari Maqfiroh, Catur Sari Mudrikah, Saringatun Muhammad Feriady, Muhammad Mukoyimah, Siti Novita, Ria Nurdian Susilowati Nurhayati Nurhayati Paharyani, Ani Putri, Dessy Anggara Listy Rachmadani, Wulan Suci Radyasinta Surya Pratanda, Radyasinta Surya RAHAYU LESTARI Resti Khanaliya, Resti Rusliyanto, Iwan S Martono Sandy Arief Setiani, Tria Budi Shanie Sukmawati, Shanie Siti Ridloah Siti Sangadah Sri Mulyani Suliyantini, Liani Suratno Suratno Susmiatun Susmiatun, Susmiatun Trisni Suryarini Wafa, Moh Ainul Wahyu Lestari Widia, Syam Widodo Widodo Wiharto, E. S. P. Yani Febriani, Yani