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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Dinasti International Journal of Management Science Ilomata International Journal of Tax and Accounting Jurnal Ilmiah Keuangan Akuntansi Bisnis Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Governance, Taxation, and Auditing Review of Accounting and Taxation International Journal of Contemporary Sciences (IJCS)
Mazda Eko Sri Tjahjono, Mazda Eko Sri
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Analisis Pengenaan Pajak Final dan Non Final Pada Perusahaan Jasa Konstruksi Di BEI Tjahjono, Mazda Eko Sri
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 3, No 1 (2016)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (123.713 KB) | DOI: 10.30656/jak.v3i1.199

Abstract

This study was conducted to determine the difference between the taxation of non tax -finals and final. This study uses the data of financial statements that have been published during the period 2010-2014 ( five years).. Statistical methods in this study using normality test , homogeneity test , ANOVA test and Independent t- Test.Based on the results of statistical analysis that there are significant differences between the taxation of non tax -final and final in determining the amount of tax payable. Final taxation significantly greater than the taxation of non-final. For the government, the final taxation considered to be very beneficial because it can increase revenue sources in state finances. However, on the other hand for compulsory considered to be very harmful because the final taxation does not pay attention to the costs incurred in obtaining such income.Keywords : Final Tax, Tax non-final, obtain fee, state revenue
Does Environmental Uncertainty Play Moderating Role in Relation Between Business Strategy and Tax Avoidance HAMDIAH, Hamdiah; TJAHJONO, Mazda Eko Sri; BASTIAN, Elvin; SOLEHA, Nurhayati
Journal of Governance, Taxation and Auditing Vol. 2 No. 4 (2024): Journal of Governance, Taxation and Auditing (April - June 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i4.1055

Abstract

This research aims to analyze the effect of implementing a company's business strategy on the level of tax avoidance with environmental Uncertainty as a moderating variable. The population in this research is manufacturing companies on the Indonesia Stock Exchange in 2019-2022. The sampling technique used purposive sampling and obtained 91 companies. This quantitative research uses secondary data in the form of annual reports of manufacturing companies. The model used is panel data regression with a Random Effect (RE) testing model. This research produced three critical findings. First, the prospector strategy has a significant positive effect and is more aggressive in tax avoidance than the defender and analyzer strategies. Second, the defender strategy negatively and less aggressively influences tax avoidance compared to the prospector and analyzer strategies. Third, the relationship between business strategy and tax avoidance is moderated by environmental Uncertainty because it can strengthen the relationship between prospector strategy and tax avoidance and weaken the relationship between defender and analyzer strategies and tax avoidance. (weakening) Moreover, it can positively moderate the relationship between prospector strategy and tax avoidance (strengthening).
THE OTHER FACE OF ACCOUNTING RESEARCH: A Perspective From Sociological Theory Tjahjono, Mazda Eko Sri
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.1066

Abstract

Accounting cannot be separated from the social interactions that take place in and around organizations. Accounting research has long been concerned with communication and reporting, negotiations and agreements, interactions with external parties, organizational culture, social and economic impacts, professional roles and ethics. Agency theory has become an inescapable mainstream theory. The purpose of this article is to explain how accounting research uses sociological theory. The research methodology used in this article is a literature review of published articles. The use of sociological theory as an analytical tool to explain contemporary accounting phenomena and practices is very relevant because accounting is part of the social sciences. To maintain the integrity of accounting research with a sociological theoretical approach, it is necessary to establish strict boundaries to ensure that accounting research remains focused on accounting principles and does not deviate from its main objectives. The complexity of the accounting field and the importance of understanding the social context in which financial information is produced, processed and used. This paper is intended to help accounting researchers develop research ideas
THE INFLUENCE OF TAX AVOIDANCE, TUNNELING INCENTIVES AND BONUS MECHANISM ON TRANSFER PRICING WITH LEVERAGE AS A MODERATION VARIABLE Zuliana, Erlin; Soerono, Ayu Noorida; Tjahjono, Mazda Eko Sri
Review of Accounting and Taxation Vol. 3 No. 1 (2024): June 2024
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i1.183

Abstract

Purpose – This research aims to determine the effect of tax avoidance, tunneling incentives, and bonus mechanisms on transfer pricing with Leverage as a moderating variable in manufacturing companies in the consumer goods industry sector, which is listed on the Indonesia Stock Exchange in 2016-2021Design/methodology/approach—Purposive sampling was used for sample selection, and 13 companies were selected for a total of 51 research data. Multiple linear regression and MRA were used for analysis with SPSS version 25 software. Finding - The results of this study indicate that tax avoidance has a significant positive effect, and tunneling incentives and bonus mechanisms have a significant negative effect on transfer pricing. Meanwhile, Leverage cannot weaken the impact of tax avoidance, tunneling incentives, and bonus mechanisms on transfer pricing.Originality - The originality of this research is to include a moderating variable, namely Leverage.Keywords - Tax Avoidance, Tunneling Incentive, Bonus Mechanism, Transfer Pricing, Leverage
Gender Diversity, Corporate Social Responsibility, Return on Asset, and Leverage on the Corporate Tax Aggressiveness of Manufacturing Companies in Indonesia Wulandari, Diah Ayu Putri; Tjahjono, Mazda Eko Sri; Ismawati, Iis; Mulyanah
Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i3.1403

Abstract

This research attempts to ascertain how gender diversity, corporate social responsibility, return on assets, and leverage affect tax aggressiveness. The novelty and contribution of this research is that these four variables have not all been studied for their influence on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. Previous studies with different company sectors and periods have also proven mixed research results. The total research population was 170 companies, and 86 sample companies were selected using the purposive sampling technique. The research period was four years, so 344 research data were collected. Then, 62 research data were outlier data, so the final number of samples to be tested was 282 research data. IBM SPSS 25 was used to conduct a multiple linear regression analysis approach. This study will present the results of descriptive data analysis and parametric statistical analysis, which include classical assumption tests, hypothesis tests, and coefficient of determination tests. The research conclusion shows that gender diversity and leverage have a negative effect on tax aggressiveness. The presence of women on the company's board will help the supervisory function so that the level of corporate tax aggressiveness can decrease. In addition, the increase in corporate leverage will reduce the tax burden so that the level of corporate tax aggressiveness will also decrease. Meanwhile, corporate social responsibility and return on assets positively affect tax aggressiveness. Companies carry out the fulfillment of CSR obligations only to obtain a good image in order to cover up irresponsible actions, such as tax avoidance. In addition, profitable businesses may make the most of their resources to optimize their tax planning to reduce their tax burden and raise their level of tax aggressiveness.
The Effect of Transfer Pricing, Sales Growth, and Leverage on Tax Avoidance with Company Size as a Moderating Variable Parahita, Aulia Hanesti; Tjahjono, Mazda Eko Sri
Dinasti International Journal of Management Science Vol. 6 No. 3 (2025): Dinasti International Journal of Management Science (January - February 2025)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v6i3.4115

Abstract

This study uses company size as a moderating variable to examine how transfer pricing, sales growth, and leverage have an effect on tax avoidance. Manufacturing firms that were listed on the Indonesia Stock Exchange (BEI) in 2018 to 2022 make up the study's population. Fifty four firms were decided on as samples for this examine the usage of the purposive sampling approach. the use of SPSSv25 software program, moderated regression analysis (MRA) become used to analyse the statistics. The findings indicate that even as transfer pricing has no discernible impact on tax avoidance, sales growth and leverage have a positive effect. Furthermore, whilst company size can moderate the effect of leverage and sales growth on tax avoidance, it has no affect on the impact of transfer pricing.
Kepemilikan Institusional sebagai Moderasi Hubungan CSR dan Tax Avoidance di Industri Pertambangan Imam, Amr Muhammad; Tjahjono, Mazda Eko Sri
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 1 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i1.164

Abstract

Penelitian ini bertujuan untuk menguji 1) dividend policy. 2) corporate social responsibility disclosure, 3) tax avoidance 4) institutional ownership. Penelitian ini berfokus pada perusahaan di sektor pertambangan yang tercatat di Bursa Efek Indonesia pada selama periode 2018-2022. Teknik pemilihan sampel menggunakan metode purposive sampling. Metode analisis pada penelitian ini menggunakan analisis regresi moderasi. Hasil Penelitian ini menunjukan bahwa dividend policy berpengaruh negatif tidak signifikan terhadap tax avoidance, corporate social responsibility disclosure berpengaruh positif signifikan terhadap tax avoidance, institutional ownership tidak dapat memoderasi pengaruh dividend policy terhadap tax avoidance, institutional ownership dapat memoderasi pengaruh corporate social responsibility disclosure terhadap tax avoidance.
Serat Kalatidha: Reconstructing Accounting Practices Tjahjono, Mazda Eko Sri
International Journal of Contemporary Sciences (IJCS) Vol. 1 No. 11 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijcs.v1i11.11701

Abstract

This research aims to explore the values that exist in modern accounting. The Paradigma Nusantara method is employed in this research. The use of values inherent in modern accounting practices persists, as the value has been attached to these practices. This research is expected to raise individual awareness of the conduct of accounting practices. The Nusantara culture is selected as the approach, as it is characterised by high noble values and is already grounded. The novelty of this research lies in the formulation of new values in accounting practices.
Co-Authors Bastian, Elvin Hamdiah Hamdiah Imam, Amr Muhammad Ismawati, Iis Mulyanah Nurhayati Soleha, Nurhayati Parahita, Aulia Hanesti Soerono, Ayu Noorida Wulandari, Diah Ayu Putri Zuliana, Erlin