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<![CDATA[PENGARUH KOMPENSASI MANAJEMEN BERBASIS SAHAM TERHADAP MANAJEMEN PAJAK PERUSAHAAN DENGAN MEMPERTIMBANGKAN FUNGSI PENGAWASAN KOMITE AUDIT ]]>
<![CDATA[Wahyu Maulana Zulma, Gandy]]>;
<![CDATA[Martani, Dwi]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 3, No 2 (2015): Jurnal Riset Akuntansi dan Keuangan. Agustus 2015 ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v3i2.6611
<![CDATA[This study examines the relationship between stock-based compensation and audit committee on tax management at banking companies listed on BEI. The main purpose of this research is to test empirically whether stock-based compensation given can influence management's decision especially related to tax management, and to test indirect influence audit function of audit committee which is expected to weaken the relation between stock management compensation and tax management. The population used in this study is a banking company listed on the Indonesia Stock Exchange, using purposive sampling method obtained 22 companies with 128 samples of observations that meet the criteria. In testing the hypothesis using OLS Regression. The empirical test results show that the higher level of stock-based management compensation provided will further improve the corporate tax management, then audit committee activities within the company can prove weakening the relationship between stock-based management compensation and corporate tax management]]>
<![CDATA[The Relevance of E-Commerce Tax Application in Indonesia: Based on the Perspective of Taxation Expert ]]>
<![CDATA[Gandy Wahyu Maulana Zulma]]>;
<![CDATA[Achmad Hizazi]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 3, No 2 (2020): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2020 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v3i2.103
<![CDATA[This study aims to understand the relevance of e-commerce tax regulations in Indonesia, which were cancelled by the Government. The method used is applied research with explorative study techniques designed in structured questionnaires and interviews with 15 respondents who were judged to have the right expertise with different backgrounds such as consultants, tax observers, academics, managers, e-commerce entrepreneurs, and policymakers. The results showed that it was necessary to revise tax laws to adjust to the digital era's demands soon. In addition, technological innovation in taxation was considered to reduce administrative costs in terms of tax authorities. Big Data tax management was considered to make tax authorities' performance efficient and can anticipate higher costs. The quality of human resources must support technological innovation to bring up a new profession in the future, namely experts who master tax and technology with the term "Taxologist". Finally, the Government needs to secure Value-Added Tax (VAT) taxes in the short term until a global consensus agreement is reached in 2020.]]>
<![CDATA[Transaksi Pihak Berelasi: Kompensasi Manajemen Kunci, Kinerja Akuntansi, dan Multiple Large Shareholders ]]>
<![CDATA[Gandy Wahyu Maulana Zulma]]>;
<![CDATA[Fitri Chairunnisa]]>;
<![CDATA[Azolla Degita Azis]]>
<![CDATA[ Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 3 (2020): Oktober ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/jiubj.v20i3.1071
<![CDATA[The aim of this study is to examine whether multiple large shareholders held by the company can affect the relation between accounting performance and executive compensation, using panel data of all publicly company in Indonesia (except financialand mining industries) with the research period 2017-2019. The result shows that the existence of 2nd largest shareholders that owns more than 10% stocks and also if the board has representation from 2nd largest shareholders in the company, it can reduce the positive effect of accounting performance to executive compensation. This research findings could be as an additional literature in financial accounting and corporate governance area, and also for practitioners in Indonesia that if a firm has good controlling function from multiple large shareholders, it can reduce the opportunistic discretion from executive management if the company has performance evaluation based on earnings.]]>
<![CDATA[Pengaruh Partisipasi Anggaran, dan Sistem Pengendalian Intern Pemerintah dengan Komitmen Organisasi Sebagai Variabel Moderasi Terhadap Kinerja Manajerial pada Organisasi Perangkat Daerah (OPD) Di Provinsi Jambi ]]>
<![CDATA[Syindy Cantika]]>;
<![CDATA[Mukhzarudfa Mukhzarudfa]]>;
<![CDATA[Gandy Wahyu Maulana Zulma]]>
<![CDATA[ Jurnal Ilmiah Universitas Batanghari Jambi Vol 21, No 2 (2021): Juli ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/jiubj.v21i2.1518
<![CDATA[This study examines the effect of budgetary participation, government internal control systems with organizational commitment as a moderating variable on managerial performance. The purpose of this study was to determine the effect of the above variables, either partial or moderation. The population of this study were all employees of the Regional Apparatus Organization (OPD) of mandatory government affairs related to basic services. The sampling technique used purposive sampling. Of the five OPDs that are included in mandatory government affairs related to basic services, there are 120 employees as respondents in this study. The method used in this research is multiple linear regression analysis and moderated regression analysis (MRA). The software used to process data in this study is SPSS version 25. The results of this study that budget participation has a positive and significant effect on managerial performance, government internal control systems have a positive and significant effect on managerial performance, organizational commitment is unable to strengthen the effect of budget participation on performance. Managerial, and organizational commitment is not able to strengthen the influence of the government internal control system on managerial performance.]]>
<![CDATA[Pengaruh Non-linear Kompensasi Manajemen dan Aspek Keahlian Dewan Komisaris Terhadap Penghindaran Pajak ]]>
<![CDATA[Gandy Wahyu Maulana Zulma]]>
<![CDATA[ Jurnal Ilmiah Universitas Batanghari Jambi Vol 21, No 2 (2021): Juli ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/jiubj.v21i2.1519
<![CDATA[This study focuses on the non-linear effect of management compensation and the expertise of the board of commissioners on corporate tax avoidance. This study utilizes secondary data obtained from the Indonesia Stock Exchange with a sample in a manufacturing industry that meets the criteria. Based on the results of sample selection, 345 observation samples were obtained from three years of observation (2017 to 2019). The analysis technique of this study uses regression, and uniquely in this study, the management compensation variable was specifically tested in the quadratic form to test the non-linear effect of management compensation on tax avoidance. The results of this study indicate that there is a non-linear effect between management compensation and tax avoidance. In addition, the aspect of expertise is very important for the board of commissioners to carry out its supervisory function. The expertise of the board of commissioners can encourage management decisions that tend to be more conservative. These findings can contribute to the development of taxation and corporate governance, which provides a new direction to complement previous research findings, especially regarding the non-linear relationship between management compensation and corporate tax avoidance.]]>
<![CDATA[Era Baru: Persepsi Mendasar Wajib Pajak terhadap Tingkat Kepatuhan Pajak ]]>
<![CDATA[Gandy Wahyu Maulana Zulma]]>;
<![CDATA[Lutfi Lutfi]]>;
<![CDATA[Muhammad Gowon]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 3, No 2 (2019): September ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v3i2.70
<![CDATA[The aim of this study to investigate empirical evidence about the fundamental perceptions of taxpayers related to tax administration and tax policy on tax compliance. This research is a quantitative study using a questionnaire in 5 Likert scales. The sample of observations in this study amounted to 110 respondents with different backgrounds. The results of this study indicate that there is a proven positive effect between the fundamental perceptions of taxpayers from administrative factors and tax policies on tax compliance. The higher the taxpayer's perception of the tax administration and government tax policy, the higher the taxpayer's motivation to comply with it.]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Ukuran Dewan Komisaris, Dan Pengungkapan Modal Manusia Terhadap Kinerja Perusahaan di Indonesia ]]>
<![CDATA[Reka Davinda]]>;
<![CDATA[Mukhzarudfa Mukhzarudfa]]>;
<![CDATA[Gandy Wahyu Maulana Zulma]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 5, No 2 (2021): September ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v5i2.409
<![CDATA[This study aims to empirically prove the effect of firm size, board of commissioners and human capital disclosure on firm’s performance of consumer goods industry companies listed on the Indonesia Stock Exchange from 2015 - 2019. The independent variables in this study are firm size, board of commissioners, and human capital disclosure with the dependent variable is firm’s performance. The sample used in this study is data from consumer goods industry companies listed on the Indonesia Stock Exchange for the period 2015-2019 with a purposive sampling method of 25 companies. The analytical method used in this research is multiple linear regression analysis. The founds from this study show that board of commissioners and human capital disclosure are affecting firm’s performance, while firm’s size doesn’t affect firm’s performance.]]>
<![CDATA[Pengaruh Pengetahuan Wajib Pajak, Administrasi Pajak, Tarif Pajak dan Sanksi Perpajakan terhadap Kepatuhan Pajak Pada Pelaku Usaha UMKM di Indonesia ]]>
<![CDATA[Gandy Wahyu Maulana Zulma]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 4, No 2 (2020): September ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v4i2.170
<![CDATA[This study aims to test the determinants of tax compliance in small and medium enterprises (MSMEs) empirically, by considering several aspects such as tax knowledge, tax administration, tax rates, and tax sanctions in influencing the compliance of MSME taxpayers in Indonesia. The population and sample in this study focus on businesses with a turnover of less than 4.8 billion, which are included in the MSME sector. A total of 154 questionnaires were collected and can be used for further analysis through a series of statistical tests. The results showed that tax knowledge, tax administration, and tax sanctions have a positive effect on tax compliance in Indonesia. These findings indicate that better knowledge of tax, tax administration, and enforcement of fair and transparent tax sanctions can improve tax compliance.]]>
<![CDATA[Pengaruh Governance terhadap Penerimaan Pajak Daerah ]]>
<![CDATA[Saring Suhendro]]>;
<![CDATA[Azolla Degita Azis]]>;
<![CDATA[Gandy Wahyu Maulana Zulma]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 5, No 2 (2021): September ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v5i2.410
<![CDATA[This paper examines that good government governance has directly and moderating effect on local income tax determination. Using data from 33 province government in Indonesia for year 2008 and 2012, this research shows that good government governance is significant factor that improve local tax income directly and moderate variable. Good government governance strengthens positive correlation of per capita income and local tax income. While good government governance has not proven negative weakness of inflation and local tax.]]>
<![CDATA[Family Ownership, Management Compensation, And Tax Avoidance: Evidence From Indonesia ]]>
<![CDATA[Gandy Wahyu Maulanan Zulma]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 19, No 1 (2016): IJAR January 2016 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.392
<![CDATA[Abstract: This study aims to investigate the effect of management compensation to tax avoidance. However, prior research has offered no consistent conclusions on the relationship between management compensation and tax avoidance. This study also tests whether family-firm ownership attempt to decrease the negative effect of management compensation and tax avoidance. Using a sample of Indonesian listed firms during period 2011-2014, the empirical evidence suggests management compensation is negatively affected to tax avoidance. This result consistent with Armstrong et al. (2012) that management was decreasing in incentives to do tax avoidance if there is high management compensation. Also, the family firm's ownership could reduce the negative effect of management compensation for tax avoidance. It shows that family firms in Indonesia tend to do tax avoidance although management has high contract compensation. Abstract: Penelitian ini bertujuan untuk mengetahui pengaruh kompensasi manajemen terhadap penghindaran pajak. Namun, penelitian sebelumnya tidak menawarkan kesimpulan yang konsisten tentang hubungan antara kompensasi manajemen dan penghindaran pajak. Penelitian ini juga menguji apakah usaha kepemilikan keluarga-perusahaan untuk mengurangi efek negatif dari kompensasi manajemen dan penghindaran pajak. Menggunakan sampel perusahaan yang terdaftar di Indonesia selama periode 2011-2014, bukti empiris menunjukkan kompensasi manajemen terpengaruh secara negatif terhadap penghindaran pajak. Hasil ini konsisten dengan Armstrong et al. (2012) bahwa manajemen mengalami penurunan insentif untuk melakukan penghindaran pajak jika ada kompensasi manajemen yang tinggi. Juga, kepemilikan perusahaan keluarga dapat mengurangi efek negatif dari kompensasi manajemen untuk menghindari pajak. Ini menunjukkan bahwa perusahaan keluarga di Indonesia cenderung melakukan penghindaran pajak meskipun manajemen memiliki kompensasi kontrak yang tinggi.]]>
