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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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Pengaruh Cadangan Kerugian Penurunan Nilai Terhadap Profitabilitas Berdasarkan Psak 55 Dan Psak 71 Farah Zahira Azzahra; Aulia Fuad Rahman
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 2 (2023): 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.2023.1.2.21

Abstract

This study aims to determine the relationship between corporate social responsibility disclosures and company performance (empirical studies on mining companies listed on the Indonesia Stock Exchange in 2017-2020). The data analysis technique used in this study is a simple linear regression analysis technique with three tests since the company's performance is represented by three profitability ratios, namely ROA, ROE, and NPM. The number of samples in this study was 44, consisting of 11 mining companies that met the criteria for a period of 4 years. The data used is secondary data, which is analyzed in the form of annual reports. Based on the results of hypothesis testing, it is known that CSR has no impact on firm value, either directly or through financial performance (ROA, ROE, and NPM). Abstrak Penelitian ini bertujuan untuk mengetahui hubungan pengungkapan tanggung jawab sosial perusahaan terhadap kinerja perusahaan (studi empiris pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2020). Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linier sederhana dengan tiga pengujian karena kinerja perusahaan diwakili oleh tiga rasio profitabilitas yaitu ROA, ROE, dan NPM. Jumlah sampel dalam penelitian ini sebanyak 44 sampel yang terdiri dari 11 perusahaan pertambangan yang memenuhi kriteria dengan jangka waktu 4 tahun. Data yang digunakan adalah data sekunder yang menganalisis data berupa laporan tahunan. Berdasarkan hasil pengujian hipotesis diketahui bahwa CSR tidak berpengaruh terhadap nilai perusahaan, baik secara langsung maupun melalui kinerja keuangan (ROA, ROE dan NPM).
Pengaruh Sikap Skeptisisme Profesional, Interpersonal Skill, dan Pengetahuan Auditor terhadap Kemampuan Pendeteksian Fraud (Studi Kasus pada Perwakilan BPKP Provinsi Sulawesi Utara) Aruperes, Christicia Risa; Roekhudin
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): 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.2023.1.1.22

Abstract

Corruption which is classified as a form of fraud is still a problem that is the main enemy in Indonesia. As the government's internal auditor, BPKP is responsible for carrying out fraud detection. This study aims to explain the effect of professional skepticism, interpersonal skills, and knowledge of auditors on the ability to detect fraud. This research is explanatory research. The population studied were all auditors at BPKP Representatives of North Sulawesi Province, with as many as 69 auditors. The data in this study were collected using a survey method. The data that has been collected was analyzed using multiple linear regression analysis techniques in SPSS version 21. The results showed that professional skepticism had no significant effect on the ability to detect fraud. Interpersonal skills and knowledge of auditors have a significant effect on the ability to detect fraud.
Peran Audit Internal Dalam Mencegah Fraud Untuk Mewujudkan Good Corporate Governance (Studi Kasus Pada Pt Bukit Asam Tbk) Andeskara, Saqian Putra; Fachriyah , Nurul
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): 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.2023.1.1.26

Abstract

This research, conducted on the Corporate Management System and GCG work unit and the Internal Control Unit (SPI) of PT Bukit Asam Tbk, aims to analyze the role of internal audit as the company's internal control system in preventing fraud in the company to achieve Good Corporate Governance (GCG) and to analyze the internal auditor's obstacles in preventing fraud. This study employs a case study qualitative method involving primary data. To test the validity of the data, this study utilizes the data triangulation technique. The results of this study indicated that the internal audit of PT Bukit Asam Tbk had a very important role in anticipating fraud. SPI or internal auditors also implemented the E-Gratification system and WBS (Whistleblowing System) as a preventive action against management and employees committing fraud threatening the company in achieving Good Corporate Governance. For the internal audit process, there are no obstacles in preventing fraud as the company adopts a GCG culture and management commitment to achieving a good company.
Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan, dan Kemudahan Persyaratan Perpajakan Terhadap Pem-anfaatan Insentif PPh Final UMKM PMK No.82/Pmk.03/2021 (Studi Kasus Pada Wajib Pajak Umkm di Kota Malang) Salisa, Meilenia Rahma; Prastiwi, Arum
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): 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.2023.1.1.27

Abstract

This study aims to analyze and examine the effect of tax application, socialization, and ease of application of MSME final income tax incentives. The MSME final income tax incentives policy is a government policy to provide a stimulus in the form of reducing taxes that must be paid by MSMEs in the context of decreasing the national economy and as a response to the government's productivity. Data were obtained from MSME taxpayers in Malang City using a convenience sampling method. This study uses a survey method that is distributed online and directly by visiting MSMEs in Malang City to collect respondent data. The data that can be processed in this study are 100 questionnaires or 84% of the number of questionnaires distributed by researchers. Testing the data in this study using multiple linear regression analysis. The results showed that the knowledge of taxation, socialization of taxation, and ease of taxation were significant in the utilization of MSME final income tax incentives in Malang City. In addition, socialization is the variable that has the most influence on the utilization of MSME final income tax incentives, so it is necessary for the Directorate General of Taxes to increase the socialization of final income tax incentives and also to expand the network and media of tax socialization.
The Effect of Time Budget Pressure, Independence, and Auditor Experience on the Accuracy of Providing Audit Opinions Pinandhito, Samuel Hamonangan; Sudarma, Made
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 2 (2023): 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.2023.1.2.28

Abstract

Good government governance requires the Central Government to have the Central Government Financial Report (LKPP) audited by the Audit Board of the Republic of Indonesia (BPK) at the end of the fiscal year as a public accountability. This study aims to examine the effect of time budget pressure, independence, and auditor experience on the accuracy of providing audit opinion by the Audit Board of the Representatives of the Province of East Java in Sidoarjo City. This study includes primary data from the questionnaires filled by 86 respondents selected through the Proportionate Stratified Random Sampling technique. The results of this study indicated that time budget pressure had the strongest effect compared to the other variables, implying that higher time budget pressure, independence and experience of the auditor led to a higher effect on the accuracy of providing audit opinion, especially the time budget pressure as the dominant effect. Abstrak Untuk mejuwujudkan tatakelola pemerintahan yang baik (good government governance), Pemerintah Pusat wajib menyampaikan Laporan Keuangan Pemerintah Pusat (LKPP) kepada Badan Pemeriksa Keuangan (BPK) untuk diaudit setiap akhir tahun anggaran sebagai bentuk pertanggungjawaban publik. Penelitian ini bertujuan untuk menguji pengaruh teknanan anggaran waktu, independensi, dan pengalaman auditor terhadap ketepatan pemberian opini audit. Objek penelitian ini adalah Badan Pemeriksa Keuangan Perwakilan Provinsi Jawa Timur di Kota Sidoarjo. Metode penentuan sampel dalam penelitian ini menggunakan Teknik Proportionate Stratified Random Sampling dengan menggunakan data primer berupa hasil kuesioner yang diisi oleh responden dengan sampel sebanyak 86. Hasil penelitian ini menunjukkan variabel tekanan anggaran waktu mempunyai pengaruh yang paling kuat dibandingkan dengan variabel yang lainnya. Dengan demikian, dapat disimpulkan bahwa semakin tinggi tekanan anggaran waktu, independensi dan pengalaman auditor maka akan semakin tinggi pengaruhnya terhadap ketepatan pemberian opini audit, terutama variabel tekanan anggaran waktu yang mempunyai pengaruh yang paling dominan.
Pengaruh Kepercayaan Kepada Pemerintah, Kualitas Pela-yanan Petugas Pajak Dan Diskriminasi Terhadap Kepatu-han Wajib Pajak (Studi Pada Wajib Pajak Umkm Yang Terdaftar Di Kantor Pelayanan Pajak Pratama Malang Selatan) Abel Nathaniel Bima Arya Kusuma; Pusposari, Devy
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): 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.2023.1.1.29

Abstract

This study aims to analyze and examine the effect of trust in government, the service quality of tax officials, and discrimination toward tax compliance. The form of this research is quantitative research. The population in this study are MSME taxpayers registered at the South Malang tax service office. Convenience sampling technique was used with a total of 99 respondents. Data collection techniques were used using a questionnaire that was distributed online and directly by visiting MSMEs in the working area of the South Malang tax service office. Data testing used multiple linear regression analysis using SPSS.25.0. The results showed that trust in government, and service quality of the tax officials has a positive effect on tax compliance, while discrimination has a negative effect on tax compliance. In addition, discrimination is the most influential variable on tax compliance.
Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Umkm Suswanda, Yoana Kresentia; Purwanti, Lilik
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 3 (2023): 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.2023.1.3.30

Abstract

This study examines and analyses the factors that influence the quality of financial reports on MSMEs in South Jakarta City. These factors are education level, understanding of accounting, business size, length of business, and accounting training. This type of quantitative descriptive research with a sample of 68 SMEs. This study uses primary data obtained through a questionnaire. Data Analysis used SPSS version 25 software. The results showed that the variables of accounting understanding, length of business, and accounting training positively affected the quality of financial reports in MSMEs in South Jakarta City. In contrast, education level and business size did not have a positive effect, which means that the level of education and the size of the business have no effect on the quality. Financial statements. Abstrak Penelitian bertujuan untuk menguji dan menganalisis faktor-faktor yang mempengaruhi kualitas laporan keuangan pada UMKM di Kota Jakarta Selatan. Faktor-faktor tersebut yaitu jenjang pendidikan, pemahaman akuntansi, ukuran usaha, lama usaha, dan pelatihan akuntansi. Jenis penelitian kuantitatif deskriptif dengan sampel sebanyak 68 UMKM. Penelitian ini menggunakan data primer yang diperoleh melalui kuesioner. Analisis data menggunakan software SPSS versi 25. Hasil penelitian menunjukkan bahwa variabel pemahaman akuntansi, lama usaha, dan pelatihan akuntansi berpengaruh positif terhadap kualitas laporan keuangan pada UMKM di Kota Jakarta Selatan, sedangkan jenjang pendidikan dan ukuran usaha tidak berpengaruh positif yang berarti tinggi rendahnya pendidikan dan besar kecilnya usaha tidak memiliki pengaruh terhadap kualitas laporan keuangan.
Pengaruh Cadangan Kerugian Penurunan Nilai Terhadap Profitabilitas Berdasarkan Psak 55 Dan Psak 71 Subroto, Farradiba Nava Kinan; Purwanti, Lilik
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 2 (2023): 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.2023.1.2.31

Abstract

The study aims to analyze the effect of allowance for impairment losses on profitability based on PSAK 55 and PSAK 71. The population of this study is bank companies that are listed on the Indonesia Stock Exchange (IDX) from 2018-2021, and the total sample of 31 companies with 124 observations was obtained using the purposive sampling technique. The secondary data is in the form of bank company annual reports using multiple linear regression in the application of Statistical Product and Service Solution 26. The results of this study indicate that the Loan Loss Provisioning in Statement of Financial Accounting Standards 55 and Statement of Financial Accounting Standards 71 can increase profitability. There is a difference in the changes in some of the rules from Statement of Financial Accounting Standards 55 to Statement of Financial Accounting Standards 71, namely in Loan Loss Provisioning and Non-Performing Loan. Changes in Loan Loss Provisioning can affect the size of the company's NPL ratio. Abstrak Penclitian in bertujuan untuk menguji dan menganalisis pengaruh Cadangan Kerugian Penurunan Nila terhadap profitabilitas perusahaan berdasarkan PSAK 55 dan PSAK 71. Populasi penelitian ini yaitu perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018-2021 dan diperoleh total sampel sebanyak 31 perusahaan dengan 124 jumlah amatan yang diperoleh menggunakan teknik purposive sampling. Data sekunder berupa laporan tahunan perusahaan perbankan dan di analisis menggunakan analisis regresi linier berganda pada aplikasi Statistical Product and Service Solution versi 26. Hasil dari penelitian in menunjukkan bahwa Cadangan Kergian Penurunan Nilai dalam Peryataan Standar Akuntansi Keuangan 55 dan Pernyataan Standar Akuntansi Keuangan 71 secara empiris dapat menaikkan profitabilitas. Terdapat perbedaan dengan dirubahnya sebagian aturan dari Permyataan Standar Akuntnansi Keuangan 55 ke Pernyataan Standar Akuntnansi Keuangan 71 yaitu dalam Cadangan Kerugian Penurunan Nilai dan Non Performing Loan. Berubahnya Cadangan Kergian Penurunan Nila dapat mempengaruhi besar atau kecilnya rasio Non Performing Loan dalam perusahaan.
Pengaruh Postur Motivasi Terhadap Kepatuhan Wajib Pa-jak Bumi Dan Bangunan (PBB) Ameldan Alchair, Achmad Rifadi; Prihatiningtias, Yeney Widya
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): 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.2023.1.1.32

Abstract

This study aims to examine the effect of motivational posture on land and building taxpayer compliance (PBB) in Malang City during the Covid-19 pandemic through 5 variables, namely commitment, capitulation, resistance, release, and playing games. The object of this research is 100 residents of Malang City who have become Land and Building Taxpayers. Data analysis was performed using multiple linear regression methods with the SPSS application. Based on the results of the research that has been carried out, it can be seen that the commitment variable has a positive effect on land and building taxpayer (PBB) compliance in Malang City, while the capitulation variable has no positive effect on land and building taxpayer (PBB) compliance in Malang city. Then, on the variable resistance, disengagement and game playing have a negative effect on the compliance of the Land and Building Taxpayer (PBB) in Malang City. This shows that paying land and building taxes is the right thing and people are responsible for their obligations by paying taxes according to actual calculations and conditions. This shows that taxpayers have the motivation to commit to carrying out tax obligations and comply with applicable tax regulations.
Faktor Yang Mempengaruhi Keputusan Perusahaan Untuk Melakukan Kebijakan Transfer Pricing Pada Perusahaan Manufaktur yacob, Rachman; Adib, Noval
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 2 (2023): 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.2023.1.2.33

Abstract

This study aims to examine the effect of tax, exchange rate and profitability on the companies’ transfer pricing policy utilising quantitative document analysis. This study analyses the secondary data of the financial reports of manufacturing companies obtained from the Indonesia Stock Exchange (IDX). The population includes manufacturing companies of the consumer goods industry listed on the IDX between 2019 and 2021, from which the samples of 20 companies according to the criteria are selected through purposive sampling method and are analysed by multiple linear regression processed by SPSS software. The results of this study exhibited that tax and profitability had a positive and significant effect on the companies’ transfer pricing decisions. In contrast, the exchange rate had no effect on the companies’ transfer pricing decisions. Abstrak Penelitian ini bertujuan untuk menguji pengaruh pajak, exchange rate dan profitabilitas terhadap keputusan perusahaan dalam melakukan transfer pricing. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan pendekatan documenter. Penelitian ini menggunakan data sekunder yang diteliti dan diperoleh dari laporan keuangan perusahaan manufaktur yang diperoleh dari Bursa Efek Indonesia (BEI). Populasi penelitian ini adalah perusahan manufaktur sektor industri barang konsumsi yang terdaftar pada BEI periode 2019-2021. Pemilihan sampel menggunakan purposive sampling method. Sampel yang sesuai dengan kriteria penelitian sebanyak 20 perusahaan. Analisis data dilakukan dengan mengunakan teknik analisis regresi linear berganda. Data diolah menggunakan software SPSS. Hasil penelitian ini menunjukkan bahwa pajak dan profitabilitas berpengaruh positif dan signifikan terhadap keputusan transfer pricing perusahaan. Sedangkan exchange rate tidak berpengaruh terhadap keputusan transfer pricing perusahaan.

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