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All Journal Wahana Riset Akuntansi Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Wahana Akuntansi Kompartemen : Jurnal Ilmiah Akuntansi JMM (Jurnal Masyarakat Mandiri) PRIVE: Jurnal Riset Akuntansi dan Keuangan Jurnal ULTIMA Accounting JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JRA: Jurnal Riset Akuntansi ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Aplikasi Akuntansi Transparansi Jurnal Ilmiah Ilmu Administrasi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Akuntansi Manajemen EconBank : Journal Economics and Banking Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Jurnal Riset Akuntansi Politala Jurnal Riset Entrepreneurship Jurnal Berdaya Mandiri Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Manajemen Bisnis dan Keuangan Akuntansi'45 East Asian Journal of Multidisciplinary Research (EAJMR)
Amir Hidayatulloh
Akuntansi, Universitas Ahmad Dahlan
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Efektivitas dan Kontribusi Pajak Hotel, Pajak Restoran, dan Pajak Parkir di Kabupaten Bantul Herlinda Puspa Juwita; Amir Hidayatulloh
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 12, No 1 (2024): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v12i1.12632

Abstract

Adanya pandemi COVID-19 telah berdampak pada berbagai aspek kehidupan, terutama secara ekonomi. Pemerintah Indonesia telah berupaya untuk mengurangi dampak negatif tersebut dengan memberikan bantuan subsidi dan menerapkan kebijakan-kebijakan ekonomi guna mendongkrak pertumbuhan ekonomi di masa pandemi. Salah satu sektor yang mendapat perhatian adalah industri pariwisata, seperti perhotelan, agen perjalanan, restoran, dan maskapai penerbangan. Melalui kebijakan, seperti Peraturan Bupati Bantul Nomor 52 Tahun 2020 yang berkaitan dengan pengurangan pajak hotel, restoran, hiburan, dan parkir, pemerintah daerah berupaya memberikan keringanan untuk industri pariwisata. Hal ini diharapkan dapat mendukung sektor tersebut selama pandemi COVID-19. Penelitian tersebut bertujuan untuk menganalisis efektivitas dan kontribusi pajak hotel, restoran, dan parkir di Kabupaten Bantul selama tahun 2019, 2020, dan 2021. Hasil penelitian menunjukkan bahwa secara keseluruhan, penerimaan dan kontribusi pajak dari sektor tersebut mengalami fluktuasi selama periode tersebut. Pada tahun 2020, terjadi penurunan drastis akibat kebijakan pemerintah yang membebaskan sebagian besar jenis pajak selama enam bulan serta penerapan PSBB dan PPKM. Namun, pada tahun 2021, kontribusi pajak dari sektor tersebut mengalami peningkatan karena adanya pemulihan ekonomi dan masyarakat sudah mulai kembali beraktivitas dengan penerapan protokol kesehatan. Penerimaan pajak pun ikut naik, serta kontribusinya terhadap pajak daerah dan Pendapatan Asli Daerah (PAD) ikut meningkat.
Agresivitas Pajak Saat Pandemi Covid-19: Sudut Pandang Ukuran Perusahaan, Profitabilitas, dan Leverage Juniati, Lili Putri; Hidayatulloh, Amir
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.1415

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh ukuran perusahaan, profitabilitas, dan leverage terhadap agresivitas pajak di perusahaan manufaktur sektor basic materials. Populasi penelitian ini adalah perusahaan manufaktur sektor basic materials. Teknik pengambilan sampel menggunakan purposive sampling, kriteria (1) perusahaan basic materials yang tanggal pencatatanya sampai tahun 2020 di BEI, (2) perusahaan basic materials yang mengunggah laporan keuangan tahunan pada tahun 2020, (3) perusahaan basic materials yang tidak mengalami kerugian pada tahun 2020, (4) perusahaan basic material yang menggunakan satuan mata uang rupiah selama tahun 2020. Teknik analisis data menggunakan analisis regresi linear berganda. Sampel penelitian berjumlah 44 perusahaan. Penelitian ini memeroleh hasil bahwa agresivitas pajak di perusahaan manufaktur sektor basic materials saat pandemi covid-19 (tahun 2020) tidak dipengaruhi oleh ukuran perusahaan, profitabilitas, dan leverage.
MORAL PAJAK, EGOISME WAJIB PAJAK, DAN PENGHINDARAN PAJAK Hidayatulloh, Amir; Khasanah, Uswatun; Fikrianoor, Kahfi
Jurnal Riset Akuntansi Vol 16 No 1 (2024): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v16i1.12289

Abstract

This research aims to analyze the influence of tax morals and taxpayers on tax avoidance. Apart from that, this research also aims to analyze the influence of tax morals on tax avoidance with the mediating variable taxpayer egoism. Data collection was carried out by distributing questionnaires to respondents. The sample for this research is individual taxpayers in Indonesia who have a NPWP. The number of respondents to this research was 350 respondents from 11 provinces in Indonesia. This research data analysis uses Partial Least Square with the help of the WarpPLS tool. This research obtained results that tax morals, taxpayer egoism influence tax avoidance. Apart from that, this research also obtained results that the influence of tax morals on tax avoidance is not mediated by taxpayer egoism.
Kepatuhan Wajib Pajak Orang Pribadi: Pengaruh Cinta Uang Machiavellianism, Religiusitas, Whistleblowing System, Kepercayaan Terhadap Pemerintah Amir Hidayatulloh; Indah Shofiyah; Agung Dwi Nugroho; Ervilia Agustine Wiharsianti; Faishal Prahatma Ganinda
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.3543

Abstract

This study aims (1) to analyze the factors that influence individual taxpayer compliance, and (2) to analyze whether religiosity moderates the effect of love of money on individual taxpayer compliance, and (3) to analyze whether religiosity moderates the effect of Machiavellianism on individual taxpayer compliance. The sample of this study is an individual taxpayer who is in Indonesia and has a Taxpayer Identification Number with a convenience sampling technique. Respondents of this study amounted to 294 respondents. The data analysis of this research used Partial Least Square (PLS) with the help of the WarpPLS tool. This study found that individual taxpayer compliance is influenced by love of money, machiavellianism, religiosity, and trust in the government. This study also found that religiosity moderated the effect of love and individual taxpayer compliance, but religiosity did not moderate the effect of Machiavellianism on individual taxpayer compliance.
Determinan Pendapatan Asli Daerah Di Jawa Timur Pada Masa Covid-19 Gupita Gustiarni; Amir Hidayatulloh
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.5987

Abstract

The aim of the study was to analyze the determinants of regional original income in East Java during the Covid-19 period. The population of this study is all city/district APBD realization data in Indonesia in 2020. Meanwhile, the research sample is data on city/district APBD realization in East Java. The data analysis technique of this study used multiple linear regression analysis. This study obtained the results that local revenue in East Java during the Covid-19 period was influenced by restaurant taxes and hotel taxes. However, the entertainment taxes did not affect local revenue in East Java during the Covid-19 pandemic. This is because in 2020, cinemas will stop operating.
Pengaruh Akuntabilitas dan Sistem Pengendalian Internal terhadap Pencegahan Fraud Fitriyana, Nadzifa Nur; Hidayatulloh, Amir
Jurnal Ilmiah Akuntansi Manajemen Vol. 7 No. 2 (2024): Jurnal Ilmiah Akuntansi Manajemen
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v7i2.5989

Abstract

Penelitian ini memiliki tujuan untuk menganalisis akuntabilitas dan sistem pengendalian internal terhadap pencegahan fraud di Bank XYZ menggunakan pendekatan Fraud Diamond Theory. Penelitian ini menggunakan pendekatan convenience sampling. Data diperoleh sebanyak 35 responden yang merupakan karyawan Bank XYZ. Data dalam penelitian ini kemudian diolah menggunakan SPSS versi 29. Adanya peluang yang dapat disebabkan oleh sistem pengendalian intermal yang tidak berjalan dengan baik, kurangnya pengawasan, kesalahan penggunaan kekuasaan serta tekanan (Pressure) merupakan faktor penyebab terjadinya fraud. Akuntabilitas mengharuskan seseorang untuk mempertanggungjawabkan kegiatan mereka, dan mengungkapkan hasil secara transparan kepada publik. Hasil penelitian ini menunjukkan bahwa akuntabilitas dan sistem pengendalian internal berpengaruh terhadap pencegahan fraud.  Hal ini dikarenakan bank memiliki tujuan yang jelas, memiliki kejelasan fungsi serta adanya pelaksanaan pertanggungjawaban terhadap organ bank.   This study aims to analyze accountability and internal control systems on fraud prevention at Bank XYZ using the Fraud Diamond Theory approach. This research uses a convenience sampling approach. Data obtained as many as 35 respondents who are employees of Bank XYZ. The existence of opportunities that can be caused by an internal control system that is not working properly, lack of supervision, misuse of power and pressure (Pressure) are factors that cause fraud. Accountability requires a person to be accountable for their activities, and disclose the results transparently to the public. The results of this study indicate that accountability and the internal control system have an effect on fraud prevention.  This is because the bank has clear objectives, has clarity of function and the implementation of accountability for bank organs.
MONEY ETHIC MEMENGARUHI PENGGELAPAN PAJAK: PERAN LOVE OF MONEY Dwi Nugroho, Agung; Prahatma Ganinda, Faishal; Fikrianoor, Kahfi; Hidayatulloh, Amir
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 3, No 2: Desember 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v3i2.895

Abstract

Tujuan penelitian ini adalah untuk mengetahui peran love of money pada pengaruh money ethic terhadap kepatuhan wajib pajak orang pribadi. Populasi dalam penelitian ini adalah wajib pajak orang pribadi di Daerah Istimewa Yogyakarta. Sampel dalam penelitian ini adalah wajib pajak orang pribadi yang berada di kabupaten Gunungkidul. Pengambilan sampel dalam penelitian ini menggunakan purposive sampling, dengan kriteria (1) wajib pajak orang pribadi yang memiliki NPWP, (2) wajib pajak orang pribada yang melakukan kegiatan usaha atau pekerjaan bebas. Pengumpulan data dalam penelitian menggunakan kuesioner yang disebarkan langsung kepada responden yang memenuhi kriteria. Responden dalam penelitian ini sebanyak 42 responden. Teknik analisis data dalam penelitian ini menggunakan Partial Least Square dengan bantuan WarpPLS. Penelitian ini memperoleh hasil bahwa penggelapan pajak dipengaruhi oleh money ethic dan love of money. Penelitian ini juga membuktikan bahwa love of money memoderasi pengaruh antara money ethic dengan penggelapan pajak.
DETERMINAN PENGAMBILAN KEPUTUSAN UNTUK MENJADI WIRAUSAHAWAN Agusdin, Indra Dwi; Hidayatulloh, Amir
Jurnal Riset Entrepreneurship Vol 8 No 1 (2025): (Edisi Pebruari) Volume 8, Nomor 1, Tahun 2025
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jre.v8i1.8384

Abstract

This study aims to determine the determinants of accounting students' decision making to become entrepreneurs. The population in the study were students of the Faculty of Economics and Business, Ahmad Dahlan University. The sampling technique in the study used purposive sampling, with the criteria (1) Students who have taken the Accounting Information Systems course, and (2) Students who have taken the entrepreneurship course. The data in the study were obtained by distributing questionnaires online using Google Form to students who met the criteria and obtained 95 respondents. Data analysis in this study used multiple linear regression, with the help of SPSS 27. This study obtained the results that e-commerce, accounting information systems and personality influence students' decisions to become entrepreneurs. While self-efficacy does not influence students' decisions to become entrepreneurs.
Faktor-Faktor Yang Memengaruhi Individu Untuk Memilih Karir Sebagai Akuntan Pajak Dimas Adi Purwanto; Amir Hidayatulloh
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2465

Abstract

This study aims to analyze the factors that influence the choice of career as a tax accountant. This population is a tax brevet (training) participant at a tax consulting agency in the Special Region of Yogyakarta, while the sample of this study is a tax brevet (training) participant at a tax consulting agency in the City of Yogyakarta. Samples were taken using convenience sampling technique. Analysis of the research data using linear regression analysis with the help of the SPSS tool. This study obtains the result that career choice to become a tax accountant is influenced by tax training and tax knowledge. However, the career choice of becoming a tax accountant is not influenced by self-motivation
Faktor-Faktor yang Memengaruhi Pencegahan Fraud dengan Budaya Organisasi sebagai Variabel Moderasi Stiawati, Stiawati; Hidayatulloh, Amir
Jurnal Manajemen Bisnis dan Keuangan Vol 5 No 2 (2024): Oktober 2024
Publisher : https://jurnal.binamandiri.ac.id/

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51805/jmbk.v5i2.236

Abstract

Fraud is a serious issue that can threaten the stability and reputation of an organization, including financial institutions like banks. Therefore, fraud prevention is crucial. This research examines how compensation appropriateness and whistleblowing system in influencing fraud prevention at Bank ABC. Additionally, this research aims to evaluate whether organizational culture can act as a moderator in this relationship. The research sample consists of 35 employees of Bank ABC, selected using a convenience sampling technique. Data were collected through the direct distribution of questionnaires to the respondents. Data analysis was conducted using IBM SPSS Statistics 29. The analysis results indicate that both compensation appropriateness and the whistleblowing system had a significant impact on fraud prevention. In addition, organizational culture was found to act as a moderating variable that affects the relationship between the whistleblowing system and fraud prevention. However, organizational culture does not moderate the relationship between compensation appropriateness and fraud prevention within Bank ABC. These findings suggest that both compensation appropriateness and the whistleblowing system have a significant impact on fraud prevention. While organizational culture plays an important role in enhancing the effectiveness of the whistleblowing system, it does not moderate the relationship between compensation appropriateness and fraud prevention.
Co-Authors Ade Rizka Agung Andriono Agung Dwi Nugroho Agung Dwi Nugroho Agusdin, Indra Dwi Alia Ariesanti Aliffina Tazkiyannida Annita Auliyasari Arinda Listya Palupi Beni Suhendra Winarso Dekeny Agustina Nurachmi Dimas Adi Purwanto Dwi Novianasari Dwi Nugroho, Agung Ena Andini Eriawan Tri Wicaksono Ervilia Agustine Wiharsianti Etikasari, Arum Devi Faishal Prahatma Ganinda Faishal Prahatma Ganinda Fariz Abdillah Fikrianoor, Kahfi Firsty Ramadhona Amalia Lubis Fitriyana, Nadzifa Nur Gupita Gustiarni Herlinda Puspa Juwita Hilmawan Arga Pamungkas Iklima Isti Anah Ju Irmawati Juniati, Lili Putri Kahfi Fikrianoor Lisna Mutia Listia Ningsih Maemunah Marissa Winimetha Amegia Milla Puspita Sari Muhammad Akbar Muhammad Destyawan Muhammad Reynandi Triatna Putra Nurul Azizah Az zakiyyah Prahatma Ganinda, Faishal Putri, Kavita Istitania Tri Buana Riris Ade Listiani Rizky Maulana Shofiyah, Indah sri suharti Sri Wahyu Ningsih Stiawati, Stiawati Tri Agustina