Article Per Year (5 Year)
p-Index From 2020 - 2025
0.778
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) IJBE (Integrated Journal of Business and Economics) Jurnal Revenue : Jurnal Ilmiah Akuntansi JAS (Jurnal Akuntansi Syariah)
Apriyanto, Vito
Unknown Affiliation
Humanities Economics, Econometrics & Finance Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
THE INFLUENCE OF DEBT COVENANT, PROFITABILITY, BONUS PLAN, AND EXCHANGE RATE ON TAX AVOIDANCE WITH TRANSFER PRICING AS AN INTERVENING VARIABLE IN RAW GOODS SECTOR COMPANIES ON THE INDONESIAN STOCK EXCHANGE Apriyanto, Vito; Leon, Hengky; Haryadi, Dedi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.393

Abstract

In companies operating in the Raw Goods Sector that are publicly traded on the Indonesian Stock Exchange, the objective of this research is to determine how debt covenants, profitability, bonus plans, and exchange rates influence transfer pricing. Furthermore, the study seeks to ascertain the impact of transfer pricing, equity markets, debt covenants, profitability, and compensation schemes on tax evasion within the Raw Materials Sector of Indonesian Stock Exchange-listed companies. The research methodology employed in this study is associative research. The subject of investigation is the raw materials industry on the Indonesia Stock Exchange throughout the period from 2018 to 2022. The population for this study consists of 96 companies registered on the Indonesia Stock Exchange in the primary consumer products industry, spanning from 2018 to 2022. The research employed a purposive sampling strategy. This research consisted of a sample size of 23 firms. The data analysis technique is facilitated by the utilization of a specific tool, namely Statistical Product and Service Solution (SPSS) version 26. The research findings indicate that the variables of debt covenant, bonus plan, exchange rate, and transfer pricing do not have any impact on tax avoidance. However, profitability is found to have a negative influence on tax avoidance. Debt covenant, profitability, bonus plan, and exchange rate do not impact transfer price. In addition, transfer pricing is unable to reconcile debt covenants, profitability, compensation schemes, and the impact of exchange rates on tax evasion.. Indonesia as a country that has many companies that have been successful at the national and international levels can increase sources of state revenue. As the company's profit rises, the corresponding tax payment also grows. This forms the basis for companies to employ tax evasion tactics in order to reduce their tax obligations. This study investigates the factors that influence tax evasion
FAKTOR YANG TERLIBAT DIDALAM OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SEKTOR PROPERTY DI BURSA EFEK INDONESIA Haryadi, Dedi; Apriyanto, Vito
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 1 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v12i1.8821

Abstract

Going concern opinion as an audit opinion explains the auditor's doubts about the company's performance to operate in the future. Providing audit opinion and explaining the company's condition has a major impact on investment decisions so that auditor independence, integrity and objectivity are required according to professional ethics. This study was conducted with the aim of identifying the effect of prior opinion, opinion shopping, cash flow ratio, and company growth on going concern audit opinion acceptance in property sector companies listed on the Indonesia Stock Exchange. The method used is logistic regression analysis supported by using IBM Statictical Product and Service Solution (SPSS) Version 26 software as a calculation tool. The test results concluded that the study found that prior opinion has a positive influence on going concern audit opinion acceptance while opinion shopping, cash flow ratio and company growth are unable to influence going concern audit opinion acceptance. Taking into account these limitations, it is recommended for future research that researchers consider using different independent variables, measuring variables with alternative ratios, and exploring different company sectors. Furthermore, to improve the accuracy of the research results, it is recommended to increase the number of data samples by adding research years.
Stock Underpricing Phenomenon and Influencing Factors Haryadi, Dedi; Apriyanto, Vito
Integrated Journal of Business and Economics (IJBE) Vol 9, No 3 (2025): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v9i3.1179

Abstract

The excessive discrepancy between the main market's both the secondary market's share price and share price is known as underpricing. This research seeks to ascertain how debt affects covenant, business size, and industry type on the undervaluation of stocks of businesses that are listed on the Indonesia Stock Exchange. The author employs a quantitative research approach and an associative technique. The data was collected using the documentation approach. The study object consists of companies that list from 2019 to 2022 on the Indonesian Stock Exchange. The sample strategy employed was non-probability purposive sampling. In all, 190 companies met the sample's standards. According to the investigation's findings, the kind of industry has a positive impact on stock underpricing. However, for businesses that conduct IPOs on the Indonesian Stock Exchange, it seems that stock underpricing is unaffected by the company's size or debt-to-equity ratio. This finding emphasizes the importance of considering investment decision-making strategies based on a deep understanding of industry factors rather than relying solely on firm size or financial structure.
Religiousness As A Shield In Corporate Tax Avoidance Leon, Hengky; Apriyanto, Vito
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.2149

Abstract

This study analyses the effect of asset structure, leverage, profitability, and sales growth on tax avoidance and uses religiosity as a moderating variable. The associative research focuses on 96 non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, with 34 companies selected using purposive sampling, resulting in 170 observations. The data comprises secondary data, including financial reports and Sharia stock list information. Data analysis using multiple linear regression and moderated regression analysis (MRA). The testing stages start from descriptive statistics, classical assumption testing, and hypothesis testing to evaluate the relationship between variables and the moderating role of religiosity in tax avoidance. The results reveal that asset structure, leverage, and profitability do not affect tax avoidance, while sales growth has a negative effect. Religiosity also demonstrates a positive effect on tax avoidance. The moderation results show that religiosity weakens the effect of asset structure and profitability on tax avoidance but does not moderate the influence of leverage. Conversely, religiosity strengthens the effect of sales growth on tax avoidance. This study can complement existing theories, and religiosity can be a key factor for future research in generating various hypotheses. This research can also be a reference for companies and stakeholders when determining tax policies.
Co-Authors Dedi Haryadi Hengky Leon