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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 155 Documents
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The Effect of Good Corporate Governance (GCG), Auditor Independence, and Audit Quality on the Integrity of Financial Statements (A Study on Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for 2020–2023) Aisyah Nabila; Wulandari, Putu Prima
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 4 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.4.192

Abstract

The case of financial statement manipulation in the manufacturing industry demonstrates the importance of implementing Good Corporate Governance (GCG), auditor independence, and audit quality to maintain the integrity of financial statements. This study aims to analyze the influence of these three factors on manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The results of multiple linear regression analysis indicate that GCG significantly influences financial statement integrity, while auditor independence and audit quality do not have a significant partial effect. However, simultaneously, all three factors have a significant effect with an explanatory contribution of 50.1%. This finding emphasizes the importance of consistent GCG implementation supported by independent auditors and quality audits to strengthen transparency and investor confidence.
Analysis Of The Effect Of Profitability, Liquidity, And Leverage On Stock Returns Vania, Calista Nia; Sudarma, Made
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 2 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.2.194

Abstract

This study aims to analyze the effect of financial ratios namely the profitability ratio (Return on Assets/ROA), the liquidity ratio (Current Ratio/CR), and the leverage ratio (Debt to Equity Ratio/DER) on stock returns. The objects of this study are food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. ROA, CR, DER, and stock returns were measured using annual reports published by IDX. The sample consists of 15 companies selected from 33 listed companies using a purposive sampling method. The statistical procedures include descriptive analysis, classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation), and hypothesis testing. Hypotheses were tested using multiple linear regression at a 5% significance level, along with tests for the coefficient of determination, simultaneous effects, and partial effects. The results show that ROA has a significant effect on stock returns, while CR and DER do not. However, ROA, CR, and DER collectively have a significant effect on stock returns.
An Analysis Of The Implementation Of Pmk No 66 Of 2023 On Income Tax Article 21 Impostion For Benefit In Kind At Medium Taxpayer Office Of Malang Rahutomo, Niken Pangesti; Putri, Intan Lifinda Ayuning
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 2 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.2.195

Abstract

In response to the Harmonization of Tax Regulations Act (UU HPP), the government has enacted a new regulation, Minister of Finance Regulation No. 66 of 2023 (PMK 66/2023), which specifically regulates the implementation and application of benefit in kind as a reduction in gross income by employers and as income subject to tax by recipients. This study aims to analyze the PMK 66/2023 implementation on the tax income of the Medium Taxpayer Office of Malang from Income Tax Article 21 (PPh 21), and compare the PPh 21 tax income before and after the PMK 66/2023 implementation. This study applies descriptive interpretive methods, involving data collected through documentation and interviews. The findings suggest that the implementation of PMK 66/2023 increases the PPh 21 tax income of the Medium Taxpayer Office of Malang. Furthermore, the tax imposition on benefits in kind is viewed as a means to enhance employee welfare and ensure fairness for business expenditures in accordance with business operations, which were previously not considered in income tax assessments.
Revealing The Relationship Between Audit Tenure, Auditor Switching, And Firm Age On Audit Report Lag In Consumer Non-Cyclicals Companies Bintang, Avriana Septian Mutiara; Triyuwono, Iwan
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 2 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.2.196

Abstract

This study examines the effect of audit tenure, auditor switching, and company age on audit report lag. The object of this research is a non-cyclical consumer sector company listed on the Indonesia Stock Exchange with a total of three years. The sample in this study were 81 samples. The research method used is a quantitative approach, namely hypothesis testing. The data testing method uses panel data regression. The results show that audit tenure has a positive effect on audit report lag, while auditor switching and company age have no effect. The longer the company engages with KAP, the longer the audit report lag will be. Simultaneously, audit tenure, auditor switching, and company age affect audit report lag. The coefficient of determination is 6.58%, indicating that the three independent variables can influence the dependent variable only by 6.58%.
The Effect Of Roa, Leverage, Sales Growth, And Firm Size On Tax Avoidance In Healthcare Entities On The Indonesian Stock Exchange From 2014 To 2023 Surya, Christine Tania
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 3 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.3.198

Abstract

This research was conducted to examine the effect of return on asset, leverage, firm size, and sales growth on tax avoidance in healthcare entities listed on the Indonesia Stock Exchange (IDX) from 2014 to 2023. The data used in this study are secondary data obtained from the Indonesia Stock Exchange website or the official website of each healthcare entity. The sample used in this research consists of healthcare entities selected through purposive sampling. The analysis employed in this study is panel data regression analysis to test the effect of the independent variables on the dependent variable. The results of this study show that return on asset affect tax avoidance, leverage does not affect tax avoidance, firm size affect tax avoidance, and sales growth does not affect tax avoidance.
Ethical Analysis Of Pat Hypotheses Through Maqasid Shariah Principles Savitri, Dwi Anugrah; Rizka Fitriasari
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 2 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.2.201

Abstract

The ethical orientation of Positive Accounting Theory (PAT) has come under increasing scrutiny, especially in contexts where moral and spiritual principles, such as those in Islamic finance, are central. Although PAT is widely recognised for its ability to explain and predict managerial behaviour, its ethical compatibility with Islamic values, particularly the Maqasid Shariah framework, remains underexplored. This study critically examines the moral dimensions of PAT’s three core hypotheses, the Bonus Plan Hypothesis, Debt Covenant Hypothesis, and Political Cost Hypothesis through the lens of Maqasid Shariah, which emphasises justice, accountability, and public welfare. Employing a qualitative approach with a systematic literature review (SLR) method, this research synthesises selected academic literature, Shariah accounting standards, and Islamic legal-philosophical texts. Thematic analysis shows that although PAT-aligned behaviours may conform to Generally Accepted Accounting Principles (GAAP), they often contradict Shariah objectives such as the protection of religion (hifz al-din), wealth (hifz al-mal), and intellect (hifz al-‘aql), by encouraging opportunism, earnings manipulation, and short-termism. The findings underscore the need to embed Shariah-based ethical values in accounting practices to ensure morally responsible behaviour. This study offers an interdisciplinary contribution by integrating conventional accounting theory with Islamic ethical thought, laying the groundwork for Shariah-compliant accounting models.
Amortization Analysis Of Toll Road Concession Assets After The Implementation Of Pmk 72 Of 2023 And Its Effect On Financial Statements Ghea Ernanda Hapsari; Akie Rusaktiva Rustam
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 3 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.3.203

Abstract

This qualitative case study examines changes in fiscal amortization policy for toll road concession rights assets following the implementation of Minister of Finance Regulation (PMK) Number 72 of 2023, using PT XYZ, a company in the toll road management sector, as the case study. The regulation introduces an alternative for determining the useful life of intangible assets: either the fourth asset group’s useful life (20 years) or the actual useful life based on the company’s accounting records. PT XYZ opted to align its fiscal amortization with the actual useful life, replacing its previous policy. This study uses primary and secondary data obtained through triangulation techniques, including interviews, observations, and document analysis. The analysis, conducted using the Miles and Huberman model, shows that the change in amortization policy reduced fiscal amortization expenses by 57%, resulting in a decrease in temporary differences from IDR 57.2 billion to IDR 13.5 billion. This led to a 702% increase in fiscal profit and a 76% decrease in deferred tax. These effects significantly influence the company’s current-year profit, equity, and liabilities. This study fills a gap in the literature by providing empirical insight into the regulatory implications for accounting and taxation practices in the toll road sector.
The Effect Of Investment Opportunity Set And Profitability On Stock Prices With Dividend Yield As Mediator Hulu, Nuril Insyirah; Adib, Noval
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 2 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.2.206

Abstract

This study aims to provide empirical evidence regarding the effect of the investment opportunity set (IOS) and profitability on stock price in publicly listed companies on the Indonesia Stock Exchange, with dividend yield as a mediating variable. This quantitative study uses secondary data from financial statements of companies listed on the Indonesia Stock Exchange (IDX), selected using a purposive sampling technique. The analysis results using Structural Equation Modeling - Partial Least Squares (SEM-PLS) show that IOS and profitability positively affect dividend yield but have no significant direct effect on stock price. Dividend yield mediates the relationship between IOS, profitability, and stock price in publicly listed companies on the Indonesia Stock Exchange. These findings align with Signaling Theory, which posits that dividend yield serves as a positive signal to investors, and are also supported by Bird in Hand Theory, which states that investors prefer certain dividends over future capital gains. This study contributes empirical evidence to the development of investment theory, particularly regarding internal company factors that influence stock price in the Indonesian capital market.
The Effect Of Operational Complexity, Leverage, And Audit Tenure On Audit Delay Tarigan, Josua Harapenta; Wulandari, Putu Prima
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 3 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.3.208

Abstract

This study aims to analyze the influence of operational complexity, leverage, and audit tenure on audit delay. The sample for this research consists of companies in the basic and chemical industries listed on the Indonesia Stock Exchange (BEI) during the period of 2020-2022. Utilizing a purposive sampling approach, a total of 186 observations (62 companies over three years) were selected as the sample. Data analysis was conducted using logistic regression with SPSS version 24 software. The findings indicate that operational complexity has a negative influence on audit delay. Conversely, leverage shows no influence on audit delay. Furthermore, audit tenure is found to have a negative influence on audit delay. These findings contribute to understanding the factors affecting the timeliness of financial reporting in Indonesia.
The Influence Of Executive’s Characteristics And Financial Distress On Tax Avoidance With Litigation Risk As A Moderating Variable Dien Shahani, Kamila; Subandi, Hendi
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 2 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.2.210

Abstract

This study aims to examine the influence of executive’s characteristics and financial distress on tax avoidance, with litigation risk as a moderating variable. Using a purposive sampling technique, 25 energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023 were selected as samples. The data were analyzed using panel data regression with the Common Effect Model (CEM) in EViews 12 Student Lite. The results show that executive’s characteristics significantly affect tax avoidance and that litigation risk weakens the influence of executive’s characteristics on tax avoidance. Meanwhile, financial distress has no significant effect on tax avoidance, and litigation risk does not moderate the relationship between financial distress and tax avoidance.

Page 14 of 16 | Total Record : 155

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