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Oki Wahyu Setiawan
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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 119 Documents
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Faktor-Faktor Pendorong Perilaku Kecurangan Akademik Pada Mahasiswa Berdasarkan Perspektif Fraud Hexagon Azzahra, Rifka; Baridwan, Zaki
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 4 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2024.2.4.148

Abstract

This study aims to test and obtain empirical evidence regarding the effect of the fraud hexagon dimensions, namely pressure, opportunity, rationalisation, ability, arrogance, and collusion, on student academic fraud behaviour. The research data were collected through a questionnaire distributed using Google Forms to undergraduate students of the Accounting Study Program, Faculty of Economics and Business, Universitas Brawijaya, class of 2020-2022. The sampling technique used was purposive sampling with a sample size of 277 based on the calculation of the Slovin formula. In testing the hypothesis, this study uses quantitative methods, and data processing is carried out using statistical tools, namely SPSS version 27, using multiple linear regression analysis models. The results showed that pressure, rationalisation, ability, and collusion have a positive and significant influence on student academic fraud behaviour. However, this study cannot prove that opportunity and arrogance affect academic cheating behaviour. The findings of this study are expected to be a consideration for the Accounting Study Program, Faculty of Economics and Business, Universitas Brawijaya, in preventing academic fraud. Abstrak Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris mengenai pengaruh dimensi fraud hexagon yaitu tekanan, kesempatan, rasionalisasi, kemampuan, arogansi, dan kolusi terhadap perilaku kecurangan akademik mahasiswa. Data penelitian dikumpulkan melalui kuesioner yang disebarkan menggunakan Google Form kepada mahasiswa S1 Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya angkatan 2020-2022. Teknik sampling yang digunakan adalah purposive sampling dengan jumlah sampel sebanyak 277 berdasarkan perhitungan rumus Slovin. Dalam pengujian hipotesis penelitian ini menggunakan metode kuantitatif dan pengolahan data dilakukan menggunakan alat bantu statistik yaitu SPSS versi 27 dengan menggunakan model analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa tekanan, rasionalisasi, kemampuan, dan kolusi memiliki pengaruh positif dan signifikan terhadap perilaku kecurangan akademik mahasiswa. Namun, penelitian ini tidak dapat membuktikan bahwa kesempatan dan arogansi berpengaruh terhadap perilaku kecurangan akademik. Temuan penelitian ini diharapkan dapat menjadi pertimbangan bagi Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya dalam mencegah tindakan kecurangan akademik.
The Influence Of Financial Distress, Opinion Shopping, Debt Default, And Audit Tenure On The Acceptance Of A Going Concern Audit Opinion Musyaffa, Muhammad Shidqi; Putri, Intan Lifinda Ayuning
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 4 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2024.2.4.149

Abstract

This study aims to analyze the influence of financial distress, opinion shopping, debt default, and audit tenure on the acceptance of the going concern audit opinion in non-financial service sector companies listed on the Indonesia Stock Exchange (IDX) for 2020-2022. The data used is secondary data obtained from annual financial reports and independent auditor reports. This research employs logistic regression to examine the relationship between the independent and dependent variables. The results show that debt default positively and significantly impacts the acceptance of the going concern audit opinion. However, financial distress, opinion shopping, and audit tenure do not significantly affect the acceptance of the going concern audit opinion. These findings highlight the importance of debt default in auditors' company continuity assessments. At the same time, other factors such as financial distress and audit tenure may not significantly influence the outcome. This study provides insights for auditors and companies in understanding the factors affecting the acceptance of the going concern audit opinion, especially in the post-pandemic context. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh financial distress, opinion shopping, debt default, dan audit tenure terhadap penerimaan opini audit going concern pada perusahaan sektor jasa non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2022. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan dan laporan auditor independen. Penelitian ini menggunakan metode regresi logistik untuk menguji hubungan antara variabel-variabel independen dan dependen. Hasil penelitian menunjukkan bahwa debt default berpengaruh positif dan signifikan terhadap penerimaan opini audit going concern. Namun, variabel financial distress, opinion shopping, dan audit tenure tidak menunjukkan pengaruh signifikan terhadap penerimaan opini audit going concern. Temuan ini menegaskan pentingnya debt default dalam penilaian auditor terhadap keberlangsungan hidup perusahaan, sedangkan faktor-faktor lain seperti financial distress dan audit tenure tidak memberikan dampak yang signifikan. Penelitian ini memberikan wawasan bagi para auditor dan perusahaan dalam memahami faktor-faktor yang mempengaruhi penerimaan opini audit going concern, khususnya dalam kondisi pasca-pandemi.
January Effect Anomaly On Indonesian Stock Market 2024 Putri, Primarini; Adib, Noval
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 4 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2024.2.4.156

Abstract

This study aims to analyze whether the January Effect anomaly exists in the Indonesian Stock Market in 2024. The January Effect refers to the phenomenon where stock prices increase significantly in January. The method used in this research is an event study, comparing abnormal returns before and during the January Effect using a paired T-test. The results show no significant differences in abnormal returns during this period, concluding that the January Effect does not occur in the Indonesian stock market in 2024. This study provides important insights for investors in determining long-term investment strategies. Abstrak Penelitian ini bertujuan untuk menganalisis apakah terdapat anomali January Effect di Pasar Saham Indonesia pada tahun 2024. January Effect mengacu pada fenomena dimana harga saham cenderung meningkat secara signifikan pada bulan Januari. Metode yang digunakan dalam penelitian ini adalah event study, yaitu membandingkan abnormal return sebelum dan saat terjadinya January Effect dengan menggunakan uji T berpasangan. Hasil penelitian menunjukkan tidak adanya perbedaan abnormal return yang signifikan pada periode tersebut sehingga disimpulkan bahwa January Effect tidak terjadi di pasar saham Indonesia pada tahun 2024. Penelitian ini memberikan wawasan penting bagi investor dalam menentukan strategi investasi jangka panjang.
Evaluation Of Tax Literacy and Access to Tax Information for The Deaf Community in The Restaurant Sector in Malang Rohmi, Sania Khoridatur; Prastiwi, Arum
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 4 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2024.2.4.160

Abstract

This research aims to evaluate the level of understanding and participation of Deaf people as restaurant owners on tax obligations and identify the challenges in accessing tax information and the effect of tax regulation complexity on their business continuity. This research applies a qualitative method with a descriptive approach. Data collection in this research was conducted through in-depth interviews with Deaf restaurant owners in different locations according to the research criteria. Informants are selected based on their suitability to the research topic. The results of this study exhibit a low understanding of Deaf people by restaurant owners of taxes, and the major inclusiveness challenge in accessing tax information. To improve the understanding of taxation, this study recommends the development of inclusive educational materials, continuous training and mentoring, and the use of Deaf-friendly information technology. This research is expected to contribute to taxation policies that are more inclusive and fair for the Deaf community, as well as to increase public awareness of the importance of tax inclusion. Abstrak Penelitian ini bertujuan untuk mengevaluasi tingkat pemahaman dan partisipasi masyarakat Tuli sebagai pemilik restoran terhadap kewajiban perpajakan, dan mengidentifikasi tantangan yang mereka hadapi dalam mengakses informasi perpajakan serta dampak kompleksitas peraturan perpajakan terhadap kelangsungan bisnis mereka. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Pengumpulan data dalam penelitian ini dilakukan melalui wawancara mendalam dengan pemilik restoran Tuli di berbagai lokasi yang memenuhi dengan kriteria penelitian. Pemilihan informan dilakukan secara purposive berdasarkan kesesuaian dengan topik penelitian. Hasil dari penelitian ini menunjukkan bahwa pemahaman masyarakat Tuli yang berprofesi pemilik restoran mengenai pajak tergolong masih rendah, dan inklusivitas dalam mengakses informasi perpajakan menjadi hambatan utama. Untuk meningkatkan pemahaman perpajakan, penelitian ini merekomendasikan pengembangan materi edukasi yang inklusif, pelatihan dan pendampingan berkelanjutan, serta penggunaan teknologi informasi yang ramah Tuli. Penelitian ini diharapkan dapat memberikan kontribusi terhadap rancangan kebijakan perpajakan yang lebih inklusif dan adil bagi masyarakat Tuli, serta meningkatkan kesadaran masyarakat akan pentingnya inklusi pajak.
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.

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