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Jurnal Akademi Akuntansi (JAA)
Published by Universitas Muhammadiyah Malang
ISSN : 27151964     EISSN : 26548321     DOI : https://doi.org/10.22219/jaa.v2i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akademi Akuntansi (JAA) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JAA covered various of research approach, namely: quantitative, qualitative and mixed method. JAA focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics:
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 193 Documents
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Tax avoidance determinants: the role of dividend policy as moderating variable Tri Ananda Rizky; Fatmawati Zahroh
Jurnal Akademi Akuntansi Vol. 7 No. 4 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i4.37305

Abstract

Purpose: Tax avoidance, which is a legally permissible strategy that complies with tax regulations, can affect the state's revenue targets; thus, this study investigates the effects of Profitability, Firm Size, Institutional Ownership, and Leverage on Tax Avoidance, moderated by Dividend Policy. Methodology/approach: This research uses quantitative data. The sample consists of 10 State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, using purposive sampling techniques, which resulted in 50 data points. The analytical method applied is regression moderation analysis, run using the E-Views version 12 program. Findings: The findings show that Profitability and Institutional Ownership positively affect Tax Avoidance, while Firm Size has a negative impact. Leverage shows no significant effect, with the Dividend Policy moderating the leverage-tax avoidance relationship. Practical and Theoretical contribution/Originality: This study's findings verify the existence of tax avoidance practices carried out in state-owned companies related to dividend policy decisions made by management and contribute to shareholders' consideration of making decisions at the GMS. Research Limitation: This research only focuses on the application of tax avoidance in SOEs and does not compare it with private companies.
Determinants of tax avoidance disclosure moderated by firm size Nihayatul Maula Sari; Fajar Nurdin
Jurnal Akademi Akuntansi Vol. 8 No. 1 (2025): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v8i1.37310

Abstract

Purpose: This study aims to analyze the effect of sales growth, profitability, and inventory turnover on tax avoidance moderated by firm size. Methodology/approach: This study uses secondary data from firm financial statements in a quantitative research approach. Companies in the real estate and property sectors that are listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023 make up the population. 34 samples in all were chosen using a purposive selection technique, and moderated regression analysis (MRA) was performed using EViews software. Findings: The study's findings show that while profitability and inventory turnover significantly reduce tax avoidance, sales growth has little influence on the practice. Firm size can minimize the impact of profitability on tax avoidance, but it has no influence on the link between sales growth and inventory turnover and tax avoidance. Practical and Theoretical contribution/Originality: It is anticipated that the Directorate General of Taxes will use the findings from this study as a guide when evaluating corporate tax evasion. It also explains how business size influences the relationship between tax avoidance and inventory turnover, profitability, and sales growth. Research Limitation: Because businesses have not been consistent in releasing financial reports over the 2020–2023 timeframe, and because the metrics are restricted to proxies for firm size, sales growth, profitability, and inventory turnover, this study has a narrow focus.  Additionally, only publicly available secondary data specifically, financial reports are used in data collecting.
Understanding regulations, tax sanctions and taxpayer compliance: the role of risk preference moderation Egha Nurwati; Umaimah Umaimah
Jurnal Akademi Akuntansi Vol. 8 No. 1 (2025): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v8i1.38365

Abstract

Purpose: This study aims to provide empirical evidence empirical evidence related to tax knowledge and tax sanctions with risk preference as moderating preference as a moderator for increasing taxpayer compliance. Methodology/approach: The population of this study were taxpayers registered at KPP Pratama Gresik, and the technique used for sample testing was purposive sampling. The research data was collected by distributing questionnaires and analyzed using the Smart-PLS software application. Findings: The results of Understanding Tax Regulations have a positive effect on taxpayer compliance while Tax Sanctions have no positive effect on taxpayer compliance, as well as risk preferences that cannot moderate the understanding of tax regulations and tax sanctions on taxpayer compliance. Practical and Theoretical contribution/Originality: This study can explain the Planned Behavior theory and Prospect Theory regarding the behavior of a taxpayer at the level of taxpayer compliance. This study also provides an overview of the level of compliance of individual taxpayers. Research Limitation: The limitations in this study are limited time and limited resources to collect data within a certain period. In addition, data collection that only relies on surveys has the potential to affect the representativeness of the findings, because only some taxpayers are willing to participate. Limited access to tax data. Future research is recommended to extend the period of data collection to obtain more representative results and consider using other methods that can overcome limitations in data collection, such as the use of broader secondary data.

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