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All Journal Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri International Journal for Educational and Vocational Studies Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ekuivalensi International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) IIJSE
Wahyudi, Moch.
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences

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Management Information System Development Concept School Database Prananosa, Ahmad Gawdy; Wahyudi, Moch; Widodo, Suparno Eko
International Journal for Educational and Vocational Studies Vol 2, No 4 (2020): April 2020
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/ijevs.v2i4.2550

Abstract

The purpose of this study is to know the concept of developing a school database management information system. The model that will be used in this study is the spiral model. Each cycle includes 1) communication with users, 2) planning, 3) risk analysis, 4) prototype or engineering, 5) construction, and 6) system evaluation. The results of the study, the SIM database model of the school that was developed, still has shortcomings that must be corrected. Deficiencies at the concept development stage will be a reference for developers to improve. Suggestions from the validator were corrected and subsequently as a basis for designing the School Database SIM model at the system development stage. Conclusions, the concept of developing a school database system in the Department of Education and Culture of Musi Rawas Regency includes; a) developing a school database system for the Education Office admin (home menu, profile menu and submenus, report menu and submenu, admin menu and submenu, and logout menu), b) developing a school database system for school admin (home menu, menu and submenu profiles, menus and student submenus, educators and educational staff menus and submenus, facilities and infrastructure menus and submenus, curriculum menus and submenus, public relations menus and submenus, financial menus and submenus, report menus and submenus, and log out menus).
Kualitas Auditor sebagai Pemoderasi Hexagon Fraud Theory, Fraudulent Financial Statement & Tax Avoidance Wahyudi, Moch.; Puspita Sari, Hanifah; Kusuma, Marhaendra
JURNAL EKUIVALENSI Vol. 10 No. 2 (2024): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/g2scqk15

Abstract

Kajian akuntansi tentang tindakan fraud dalam pelaporan keuangan sejauh ini sebagi-an besar hanya berfokus pada pengujian pengaruh dimensi Hexagon Fraud Theory terhadap Fraudulent Financial Statement, dan belum banyak studi yang menguji peran moderasi kualitas audit eksternal dan mengaitkannya dengan tindakan Tax Avoidance. Berdasarkan data pengamatan 1.083 perusahaan terdaftar di BEI untuk semua sektor industri periode 2021-2022, penelitian ini berhasil membuktikan bahwa kualitas auditor eksternal yang diproksikan dengan fee audit mampu memoderasi em-pat dari enam dimensi Hexagon Fraud Theory terhadap Fraudulent Financial State-ment dan Tax Avoidance, yaitu stimulus, opportunity, rasionalisasi, dan kapabilitas. Manajemen menghindari melakukan kecurangan dan penghindaran pajak karena takut terdeteksi KAP yang berdampak pada opini audit, citra manajemen dan perusahaan dimata pasar. Originalitas penelitian ini terletak pada pengujian moderasi fee audit eksternal dalam pengaruh stimulus, kesempatan, rasionalisasi, kapabilitas, arogansi, dan kolusi terhadap kecurangan laporan keuangan dan penghindaran pajak.
The Relevance of Comprehensive Profit Value of Islamic Entities in Indonesia and Malaysia Wahyudi, Moch.; Kusuma, Marhaendra; Ahamad, Abdul Hadi Bin
Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 10 No. 1 (2025): April 2025
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v10i1.6372

Abstract

Fundamental changes in the structure of income statement reporting do not only occur in conventional entities, but also in sharia entities. These changes are the presence of comprehensive income information, reclassification of other comprehensive income (OCI) components and the interests of non-controlling shareholders. This study aims to test the reaction of the sharia market to these three pieces of information in financial reporting. Research data on sharia entities listed on the Jakarta Islamic Index (JII) and Kuala Lumpur Composite Index (KLCI) with a sample of 30 companies, for the period 2013 - 2023, observation data 564. Hypothesis testing with moderated regression analysis (MRA). The results of the study indicate that the Indonesian and Malaysian markets as representatives of the largest sharia emerging markets in Southeast Asia respond to comprehensive income information from sharia entities. The presentation of reclassification of OCI components and the interests of non-controlling shareholders strengthens the content of comprehensive income information. Further analysis with different proxy measurements of value relevance variables, stock returns and natural logarithms of stock prices, both provide the same test results. Likewise, disaggregated data based on country of origin, namely Indonesia and Malaysia, and financial subsectors, namely Islamic banking and non-banking entities, also provide similar results. The originality of this study is the examination of the moderating role of reclassification of OCI components and non-controlling interests of emerging market Islamic entities in the influence of comprehensive income and stock returns
The Effect of Profitability, Leverage, Company Size, and Inventory Intensity on Tax Avoidance (A Study of Health Sector Companies Listed on the IDX in the 2021–2024 Period) Melyyana Eka Putri Suwanda; Eni Srihastui; Moch. Wahyudi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Indonesia’s healthcare sector experienced substantial post-pandemic growth, with revenues increasing by 11.7% in 2024. However, strict regulatory oversight by the Food and Drug Supervisory Agency (BPOM) and high inventory intensity create unique dynamics in corporate tax avoidance behavior. This study examines the effect of profitability (Return on Assets/ROA), leverage (Debt to Equity Ratio/DER), company size (SIZE), and inventory intensity (INV) on tax avoidance, operationalized as using the Effective Tax Rate (ETR), in healthcare companies operating in the sector and listed on the Indonesia Stock Exchange (IDX) over the 2021–2024 period. Grounded in agency theory and the political cost hypothesis, this this study adopts a quantitative methodology utilizing secondary data derived from annual financial reports. A total of 56 firm-year observations from 14 companies were selected through purposive sampling. Panel data regression analysis was conducted using EViews 13, including model the analysis involves panel data model selection tests (Chow, Hausman, and Lagrange Multiplier), classical assumption testing, and hypothesis testing through t-tests and F-tests. The results indicate that profitability (β = −0.0047; p = 0.0018) and inventory intensity (β = −0.2142; p = 0.0234) exert a significant negative influence on tax avoidance, whereas leverage and firm size exhibit no statistically significant impact. Simultaneously, the independent variables explain 32.61% of the variation in tax avoidance (R² = 0.3261; p = 0.0004). These findings support the political cost hypothesis.
The Effect of Tax Treaties on Foreign Investment Receipts in Indonesia Novanda Lutfi; Puji Rahayu; Moch.wahyudi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10042

Abstract

The purpose of this study is to assess how the Tax Treaty (x) affects Indonesia's (Y) foreign investment receipts. All countries that have a Tax Treaty or double tax avoidance agreement with Indonesia constitute the population of this study, and 26 countries were selected as examples using purposive sampling inclusion criteria. The direct linear analysis method was used for this study. Secondary data is used in the data collection approach of this study, namely the documentation method. Official publications from government agencies provide data, which are then entered into the data panel covering the years 2020–2024 and analyzed using IBM SPSS software. According to the findings of this study, the Tax Treaty has little impact on foreign investment in Indonesia. The regression findings, which resulted in a significance value of 0.102, which is higher than 0.05, support this conclusion. As a result, this study shows that the Tax Treaty has little influence on the movement of foreign investment into Indonesia during the study. Based on these findings, foreign investors choose to invest in Indonesia for a variety of reasons, not just because of the Tax Treaty law.
The Effect Of Coretax And Tax Knowledge On Taxpayer Compliance With Taxpayer Awareness As A Moderating Variable Aisa Corolla; Srikalimah; Moch Wahyudi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10678

Abstract

Abstract This study aims to analyze the influence of Coretax and tax knowledge on taxpayer compliance with taxpayer awareness as a moderating variable at the Kediri Pratama Tax Office in 2025.This research is a quantitative research. The population in this study are Individual Taxpayers (WPOP) who are actively registered and have an obligation to report Annual Tax Returns at the Kediri Pratama Tax Office in 2025. The number of samples in this study is 100 respondents calculated using the Slovin formula. Data collection was carried out using a questionnaire, while the data analysis technique used Moderated Regression Analysis (MRA) with the help of SPSS software. The results of this study indicate that (1) Coretax has a significant positive effect on taxpayer compliance; (2) tax knowledge does not have a significant effect on taxpayer compliance; (3) taxpayer awareness is not able to moderate (does not strengthen or weaken) the effect of Coretax on taxpayer compliance; (4) taxpayer awareness is not able to moderate the effect of tax knowledge on taxpayer compliance; and (5)Coretax, tax knowledge, and taxpayer awareness simultaneously influence taxpayer compliance. Keywords:Coretax, Taxpayer Compliance, Taxpayer Awareness, Tax Knowledge
The Effect Of Coretax, Quality Of Fiscus Services, And Digital Literacy On Individual Taxpayer Compliance Nadia septi Amelia; Srikalimah; Moch. Wahyudi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10679

Abstract

This study aims to analyze the effect of coretax implementation, the quality of tax authorities services, and digital literacy on individual taxpayer compliance. This study focuses on the need to improve taxpayer compliance to support state revenues and the digital transformation in the tax system through the implementation of coretax by the Directorate General of Taxes. In addition, tax authorities services and digital literacy are also considered to play an important role in improving tax compliance in the digital era. To achieve these objectives, this study uses a quantitative approach with a survey approach involving the distribution of questionnaires to individual taxpayers registered at the Kediri City Tax Office (KPP Pratama). The sampling technique uses purposive sampling with the criteria of respondents having a Taxpayer Identification Number (NPWP) and having used coretax. Then the data obtained will be analyzed using multiple linear regression analysis with the help of IBM SPSS Statistics 25 software. The expected results of this study are evidence that coretax implementation, the quality of tax authorities services, and digital literacy have a positive influence on individual taxpayer compliance. Thus, the improvement of the digital-based tax system, optimal tax authorities services, and digital literacy are expected to improve taxpayer compliance in a sustainable manner. Keywords: Coretax, Quality of Tax Service, Digital Literacy, Taxpayer Compliance.
THE EFFECT OF GREEN ACCOUNTING AND FINANCIAL PERFORMANCE ON TAX AVOIDANCE IN THE MINING SECTOR LISTED ON THE IDX IN 2021-2025 Aldi Prastiyo; Putri Awalina; Moch. Wahyudi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 4 (2026): MARCH
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20046924

Abstract

Main Objective - This study aims to analyze the influence of green accounting and financial performance on tax avoidance in the mining sector listed on the IDX in 2021-2025. Method - The sample used in this study was 10 mining companies listed on the IDX for the 2021–2025 period. Total observations: 50 data. The method used in this study was a quantitative method using SPSS. Main Findings - The results of this study reveal that green accounting variables influence tax avoidance, while financial performance does not. Theoretical and Policy Implications - This study emphasizes the position of green accounting and financial performance not as independent factors, but as complementary elements in shaping tax management strategies. Therefore, the practical implication of the third hypothesis is the importance for companies to balance their focus on sustainability and financial performance, as both contribute simultaneously to fiscal policy and tax avoidance decisions. Research Novelty - This study's novelty is that it targets in the mining sector listed on the IDX in 2021-2025.
Preparation and Comparison of Simple Tax Avoidance Scores Based on Profitability Ratio in Banking Companies in the LQ45 Index Bi Rirantri; Eni Srihastuti; Moch Wahyudi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9706

Abstract

This study aims to develop and implement a simple tax avoidance score based on the Effective Tax Rate (ETR) and illustrate its relationship to profitability ratios in banking companies listed in the LQ45 Index for the 2020-2024 period. The study uses a descriptive and comparative quantitative approach using financial statement data. The results show that banks with relatively high profitability tend to have high and stable tax avoidance scores. The simple ETR-based score is effective for mapping tax avoidance patterns based on company profitability performance.
Co-Authors Ahamad, Abdul Hadi Bin Ahmad Gawdy Prananosa Aisa Corolla Aldi Prastiyo Bi Rirantri Eni Srihastui Hanifah Puspita Sari Marhaendra Kusuma Melyyana Eka Putri Suwanda Nadia septi Amelia Novanda Lutfi Puji Rahayu Putri Awalina Srihastuti, Eni Srikalimah, Srikalimah suparno Eko Widodo, suparno Eko