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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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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.
The Effect Of Career Perception, Economic Motivation, Taxation Knowledge, And Labor Market Consideration On Career Interest In Taxation Wijaya, Rahayu; Rusaktiva Rustam, Akie
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.2025.3.1.189

Abstract

The large contribution of taxes to a country creates extensive career opportunities in taxation sector. However, the small number of tax officers and tax consultants in Indonesia requires efforts to stimulate student career interest in taxation. This study, as such, aims to examine the effect of career perceptions, economic motivation, taxation knowledge, and labor market considerations on student career interest in taxation both partially and simultaneously. The population of this study include undergraduate accounting students of Universitas Brawijaya, from which 118 samples are selected through purposive sampling. This study used a quantitative method to analyze the data. The data collected through questionnaires are analyzed by multiple linear regression models processed by SPSS 30. The results of this study exhibit that partially economic motivation and labor market considerations have a significant effect on student career interest in taxation while career perceptions and taxation knowledge have no effect on student career interest in taxation.
The Effect Of Capital Intensity, Inventory Intensity, Multi-nationality, And Leverage On Tax Avoidance Practices Achmad Awaludin Agam Mudi Firmansyah; Rahman, Aulia Fuad
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.2025.3.1.190

Abstract

Tax avoidance is a legal strategy for minimizing corporate income tax obligations by exploiting loopholes in tax regulations. This study examines the effect of capital intensity, inventory intensity, multinationality, and leverage on tax avoidance, which was proxied by the Long-Run Cash Effective Tax Rate (CETR). From a population of 125 consumer non-cyclical manufacturing companies listed on the Indonesia Stock Exchange during the 2018–2023 period, 54 were selected as the samples through purposive sampling. Multiple linear regression was applied to the panel data, processed using EViews 12. The T-test results indicated that capital intensity, inventory intensity, and leverage each had a positive effect on tax avoidance, while multinationality had no effect. Moreover, the F-test results showed that capital intensity, inventory intensity, multinationality, and leverage collectively influenced tax avoidance.
The Effect Of Internal And External Company Factors On Stock Underpricing Fadli, Muhammad Mutohar; Purwanti, Lilik
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.2025.3.1.197

Abstract

This study seeks to investigate and analyze the effect of both internal and external company factors on stock underpricing. The internal factors considered include current ratio, return on assets, and firm size, while the external factors encompass underwriter reputation, the rupiah exchange rate, and market sentiment. The research population consists of 179 companies that launched IPOs on the Indonesia Stock Exchange (IDX) between 2022 and 2024, from which 68 samples of established criteria are selected through a purposive sampling, and analyzed by multiple linear regression. The findings suggest that internal factors such as current ratio, firm size, and market sentiment negatively affect stock underpricing, whereas return on assets has a positive effect. Additionally, the results indicate that the external factors, including underwriter reputation do not exert a negative effect, and the rupiah exchange rate does not have a positive effect on underpricing. This study recommends that investors, IPO companies, and underwriters consider the current ratio, return on assets, firm size, and market sentiment when assessing the effect of underpricing.
The Effect Of E-Filing Implementation, Taxpayer Aware-ness, Tax Sanctions, And Tax Officer Service Quality On Taxpayer Compliance (A Case Study On Individual Tax-payers Registered At Kpp Pratama Blitar) Putri, Septia Sonia; Herawati, Tuban Drijah
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.2025.3.1.200

Abstract

This study aims to empirically examine the effect of e-filing implementation, taxpayer awareness, tax sanctions, and tax officer service quality on the compliance of individual taxpayers registered at KPP Pratama (small taxpayers office) of Blitar. The independent variables in this study are e-filing implementation, taxpayer awareness, tax sanctions, and tax officer service quality, while the dependent variable is taxpayer compliance. This quantitative study collected data through questionnaires distributed to 100 respondents selected using purposive sampling. The results of the multiple linear regression analysis using the Statistical Product and Service Solution (SPSS) software indicate that e-filing implementation, taxpayer awareness, and tax officer service quality have a significant positive effect on taxpayer compliance. In contrast, tax sanctions have a significant negative effect.
Analysis Of Tax Planning Implementation As An Effort To Reduce Corporate Income Tax Febriyanti, Icha Bella; Rosidi
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.2025.3.1.212

Abstract

Abstract: This study aims to analyze the implementation of tax planning as an effort to reduce corporate income tax at PT Piranha Multi Talenta. The research was motivated by the issuance of an SP2DK notice by the tax authority on the company’s 2022 Annual Tax Return, which indicated non-compliance in managing tax obligations. This research employed a descriptive qualitative method with data collection techniques including interviews, document analysis (financial statements and tax returns), and literature review. The findings reveal that before the SP2DK issuance, tax management was primarily administrative and lacked strategic planning. After receiving the notice, the company implemented tax planning strategies by utilizing Article 23 and Article 25 tax credits and applying a gross-up policy for Article 21 income tax. These strategies effectively reduced tax liabilities, improved tax compliance during 2023–2024, minimized penalty risks, and supported financial stability.

Page 12 of 12 | Total Record : 119

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