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Oki Wahyu Setiawan
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tiara@ub.ac.id
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Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Published by Universitas Brawijaya
ISSN : -     EISSN : 2985332X     DOI : http://dx.doi.org/10.21776/tiara
Core Subject : Economy,
Economics, Econometrics & Finance
Publish all forms of quantitative and qualitative research articles and other scientific studies related to the field of Accounting and Taxation.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 15 Documents
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Search results for , issue "Vol. 3 No. 1 (2025): TIARA" : 15 Documents clear
Analysis Of The Effect Of Corporate Social Responsibility Disclosure On Tax Aggressiveness Moderated By Tax In-centives Lim, Nikita Metta Devi; Nugraha, Adri
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 1 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.1.147

Abstract

This study aims to provide empirical evidence of the effect of Corporate social responsibility (CSR) disclosure on tax aggressiveness and the effect of tax incentives in moderating corporate social responsibility disclosure on tax aggressiveness. This study applies associative quantitative analysis involving the samples of 63 manufacturing companies listed on the Indonesia Stock Exchange between 2019 and 2022. The samples were selected through purposive sampling and analyzed using panel data regression and Moderated Analysis Regression (MRA). The study results exhibit that CSR disclosure has a negative and significant effect on tax aggressiveness, and tax incentives for reducing allowable expenses and making donations to overcome COVID-19 cannot moderate CSR disclosure on tax aggressiveness. This study implies that the disclosure of corporate social responsibility influences the public's view of the company's reputation and image, and tax incentives provided by the government are not optimally utilized. Abstrak Tujuan dari penelitian ini adalah untuk memberi bukti empiris mengenai pengaruh pengungkapan Corporate social responsibility (CSR) terhadap agresivitas pajak serta pengaruh insentif pajak dalam memoderasi pengungkapan corporate social responsibility terhadap agresivitas pajak. Jenis penelitian yang digunakan dalam penelitian ini adalah kuantitatif asosiatif. Pemilihan sampel menggunakan metode purposive sampling yang melibatkan 63 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019 hingga 2022 dengan total 252 sampel penelitian. Penelitian ini menggunakan metode analisis regresi data panel dan Moderated Analysis Regression (MRA) menggunakan aplikasi Econometric Views 12 sebagai alat analisis data. Penelitian ini menemukan pengungkapan corporate social responsibility berpengaruh negatif dan signifikan terhadap agresivitas pajak dan insentif pajak terkait pengurangan beban yang diperbolehkan dan pemberian sumbangan terkait penanggulangan Covid-19 tidak mampu memoderasi pengungkapan corporate social responsibility terhadap agresivitas pajak. Penelitian ini mengimplikasikan bahwa pandangan masyarakat terhadap reputasi dan citra perusahaan dipengaruhi oleh pengungkapan corporate social responsibility serta insentif pajak yang disediakan pemerintah tidak dimanfaatkan secara optimal.
Effective Strategies For Quality Cost Management In The Concrete Industry During The Pandemic A'yunin, Eka Qurratu; Adam, Helmy
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 1 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.1.153

Abstract

This study addresses the urgency of achieving quality-cost efficiency in the concrete industry amid the COVID-19 pandemic. The primary objectives are to identify quality cost components, analyze their management during the pandemic, and propose measures to enhance efficiency. This qualitative descriptive study employs a case study approach using primary data on quality costs from CV. Maju Djaya Beton for the years 2019 to 2021. The analysis involves identifying relevant cost components, preparing quality cost reports based on actual sales, and evaluating trends. The results reveal that the pandemic did not significantly affect the company's quality-cost management. In 2020, quality cost burdens increased compared to 2019, but in 2021, all cost components—prevention, appraisal, internal failure, and external failure—decreased. The company optimized its quality cost budget by focusing on quality engineering and rework, thereby improving product quality. The findings highlight the importance of effective cost-allocation strategies to minimize losses and enhance efficiency, especially during a pandemic. These insights provide valuable guidance for the concrete industry to maintain product quality while achieving cost efficiency during crises.
The Effect Of Media Exposure, Environmental Performance, And Meeting Frequency Of Board Of Commissioners On Carbon Emission Disclosure (A Study On Basic Materials Companies Listed On The Indonesia Stock Exchange In 2020-2022) Fauziah, Aminatul Tanaya; Andayani, Wuryan
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 1 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.1.159

Abstract

Carbon emission disclosure is one of the corporate responsibilities in participating in efforts to address global climate change. As such, this study aims to test and provide empirical evidence on how media exposure, environmental performance, and frequency of board of commissioners’ meetings affect the carbon emission disclosure. This study applies a quantitative approach, analyzing the data using multiple linear regression. The samples include 17 basic materials companies listed on the Indonesian Stock Exchange between 2020 and 2022, selected purposively, yielding a total of 51 observable data points. Data processing and analysis are to be conducted using SPSS 25. The study's results indicate that media exposure and environmental performance positively affect carbon emission disclosure. Whilst this study does not prove the effect of the board of commissioners' meeting frequency on carbon emission disclosure.
Analysis Of Gross Domestic Product (Gdp) Sector On Tax Buoyancy Of Tax Havens Country In 2005-2019 Wardi, Alya Putri; Rusydi, Mohammad Khoiru
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 1 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.1.163

Abstract

Tax is one of the strategic revenue sources that can be used for the welfare and development of the country, so the government is making various efforts to increase tax revenue. The success of tax revenue performance can be seen through the value of tax buoyancy. Several previous studies have shown that the factors that can affect tax buoyancy are imports, the manufacturing sector, the service sector, the agricultural sector, and the level of corruption. This study aimed to determine the effect of the manufacturing, service, agricultural, and import sectors and the level of corruption on the level of tax buoyancy in Singapore in 2005-2013. This research uses a correlational quantitative approach. Secondary data is from a time series of data from 2005 to 2019 in Singapore. Data were obtained from the World Bank and the International Monetary Fund (IMF). Data analysis techniques include classic assumption tests, namely the normality test, linearity test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Then, the Time Series Data Regression and F tests were carried out. The research shows that the Manufacturing and Service Seals affect Singapore's Tax Revenue. The Agricultural Sector, Import Sector, and the level of corruption do not affect Singapore's Tax Revenue. Abstrak  Pajak merupakan salah satu sumber penerimaan strategis yang dapat digunakan untuk kesejahteraan dan pembangunan negara, sehingga pemerintah melakukan berbagai upaya untuk meningkatkan penerimaan pajak. Keberhasilan kinerja penerimaan pajak dapat terlihat melalui nilai tax buoyancy. Beberapa penelitian terdahulu menunjukkan di antara faktor yang dapat mempengaruhi tax buoyancy adalah impor, sektor manufaktur, sektor jasa, sektor agrikultur, dan tingkat korupsi. Tujuan penelitian ini adalah untuk mengetahui pengaruh sektor manufaktur, sektor jasa, sektor agrikultur, sektor impot dan tingkat korupsi terhadap tingkat Tax Bouyancy di Singapura pada tahun 2005-2013. Penelitian ini merupakan menggunakan pendekatan kuantitatif korelasional. Data sekunder berupa data time series dari tahun 2005 2019 negara Singapura. Data diperoleh dari World Bank dan International Monetary Fund (IMF). Teknik analisa data meliputi uji asumsi klasik yaitu uji normalitas, Uji Linearitas, uji Multikolinearitas, uji heterokedastisitas, dan uji autokorelasi. Selanjutnya diilakukan Uji Regresi Data Time Series dan uji F. Penelitian menunjukkan bahwa Sektor Manufaktur dan Sektor Jasa berpengaruh terhadap Tax Revenue Singapura. Sektor Agricultural, Sektor Import dan tingkat korupsi tidak berpengaruh terhadap Tax Revenue Singapura.
The Effect Of Tax Service Quality On Taxpayer Compliance With Satisfaction As The Mediating Variable Nurawalya, Dian Nanda Septi; T, Sutrisno
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 1 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.1.164

Abstract

This study examines the effect of tax service quality on taxpayer compliance with taxpayer satisfaction as a mediating variable. The population includes taxpayers registered in the Pare tax office, from which 100 samples are selected through non-probability with convenience sampling technique. This study involves primary data from five-scale Likert questionnaires, which are analyzed using path analysis and processed by SPSS. The results of this study exhibit that tax service quality has a positive effect on taxpayer satisfaction and taxpayer compliance, taxpayer satisfaction has a positive impact on taxpayer compliance, and tax service quality has a positive effect on taxpayer compliance mediated by taxpayer satisfaction. Abstrak Tingkat kepatuhan wajib pajak dapat memengaruhi jumlah penerimaan pajak. Tinggi atau rendahnya kepatuhan wajib pajak salah satunya dipengaruhi oleh kualitas pelayanan fiskus. Penelitian ini bertujuan untuk menguji pengaruh kualitas pelayanan fiskus terhadap kepatuhan wajib pajak serta menguji peran mediasi kepuasan wajib pajak terhadap kualitas pelayanan fiskus terhadap kepatuhan wajib pajak. Populasi penelitian adalah wajib pajak yang terdaftar pada KPP Pratama Pare, dengan sampel sebanyak 100 responden. Sampel dipilih menggunakan metode non-probabilitas dengan teknik convenience sampling. Jenis data yang digunakan dalam penelitian ini adalah data primer dengan teknik survei menggunakan kuisioner berskala Likert 1-5. Teknik analisis jalur dengan menggunakan program aplikasi SPSS. Hasil penelitian menunjukkan bahwa kualitas pelayanan fiskus berpengaruh positif terhadap kepuasan wajib pajak dan kepatuhan wajib pajak. Kepuasan wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak. Kepuasan wajib pajak terbukti memediasi pengaruh kualitas pelayanan fiskus terhadap kepatuhan wajib pajak secara positif.
Determinants of Accounting Students' Interest in Pursuing a Public Accountant Career Nugraha, Geonardo Primaditya; Wulandari, Putu Prima
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 1 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.1.167

Abstract

This study aims to obtain empirical evidence regarding the determinants of accounting students' interest in pursuing a career as a public accountant. The research method used is a quantitative approach. The population of the study consists of undergraduate students from the Accounting Department, Faculty of Economics and Business, Universitas Brawijaya, with a total sample of 100 respondents. Data were collected through an online questionnaire distributed via Google Forms. The statistical tool used for data analysis is Partial Least Square (PLS) using the Smart PLS version 4 application. The analysis components include validity tests, such as convergent and discriminant validity tests, reliability tests, and hypothesis testing to determine t-statistics, p-values, and path coefficients using the bootstrapping method. The results of the study show that labor market considerations and academic abilities do not significantly influence accounting students' interest in pursuing a career as a public accountant, while family environment and social values have a positive and significant influence on accounting students' interest in pursuing a career as a public accountant.
The Effects Of Tax Avoidance, Managerial Ownership, And Dividend Policy On Firm Value Anggara, Winny Kezia; Subandi, Hendi
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 1 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.1.172

Abstract

This research aims to assess and analyze the impacts of tax avoidance, managerial ownership, and dividend policy on firm value. The data was harvested from a sample of 38 food-and-beverage companies listed on the Indonesia Stock Exchange during the 2021-2023 period and was analyzed through multiple linear regression. This study finds that tax avoidance negatively affects the firm value and that managerial ownership and dividend policy positively impact the firm value. The findings support the Agency and Signal Theory, recommending that companies reduce tax avoidance, enhance managerial ownership, and improve dividend policy to increase firm value.
Compliance Of Disclosure Of Material Topics In Sustainability Report Gri Standard: Content Study Handojo, Shahab Rahmadianto; Sukoharsono, Eko Ganis
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 1 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.1.174

Abstract

The objective of this research is to analyze and identify the trend of PT Pertamina (Persero) in complying with the GRI Standard. The grounding theory is the stakeholder theory, in which stakeholders’ demand to companies encompasses economic, social, and environmental aspects. In this study, content analysis was utilized to measure and evaluate the said compliance. It was used to identify, analyze, categorize, and compile such compliance by analyzing information reported using the required indicators. This study finds that the compliance of PT Pertamina (Persero) with the GRI Standard from 2022 to 2022 has increased. Its score in 2020 was 76%, categorized as “compliant”; while the score in 2021 was 83%, categorized as “highly compliant”; and the score in 2022 was 90%, categorized as “highly compliant”. Therefore, this study concluded that PT Pertamina (Persero) is committed to the fulfillment of sustainable development and its stakeholders’ demand.
The Effect Of Profitability, Political Connections, And Gender Diversity On Tax Avoidance julvita, fadila muliana; Pusposari, Devy
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 1 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.1.177

Abstract

This study aims to provide empirical evidence on the effects of profitability, board directors' political connections, and gender diversity on tax avoidance. The object of this study includes financial companies listed on the Indonesia Stock Exchange between 2022 and 2023, with a total sample of 22 companies. The secondary data used in this study are analyzed and processed using SPSS. Research results show that profitability and political connections positively affect tax avoidance, whereas gender diversity does not. This research supports agency and stakeholder theory and provides implications for companies' decision-making and the government's tax policies. It is suggested that further research use different measures for the political connection variable and select other sectors as research objects.
Exploring Mental Accounting Behavior towards Debt To Income Ratio of Shopee Paylater Feature Users Lestari, Dianita; Mulawarman, Aji Dedi
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 1 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.1.188

Abstract

This phenomenological study aims to explore the impact of mental accounting behavior on the debt-to-income (DTI) ratio among Shopee PayLater users. The data were collected through interviews with four undergraduate students of Universitas Brawijaya. The analysis revealed that while students understood the concept of mental accounting in managing their Shopee PayLater payments, they tended to apply it with overconfidence, leading to counterproductive financial decision-making. This was reflected in their DTI ratios, which ranged from 41% to 74%, indicating a high risk of default resulting from inconsistencies in financial management, especially in the management of debt usage.

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