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Dian Kusuma Wardhani
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INDONESIA
Tax Accounting Applied Journal
Published by Universitas Diponegoro
ISSN : ""     EISSN : 29860539     DOI : https://doi.org/10.14710/taaij.xxxx/xxxxx
Core Subject : Economy, Social,
Economics, Econometrics & Finance Environmental Science Social Sciences
Tax Accounting Applied Journal or TAAIJ has been published since 2022 by Tax Accounting Departement, Vocational School of Diponegoro University. TAAIJ publishes scientific articles and highly appreciates creative and challenging thought to trigger the birth of accounting and tax innovation as well as practices. TAAIJ is published twice a year in May and October. The journal welcomes authors from any institutional backgrounds and accepts rigorous empirical research papers with any methods or approach that is relevant to the Indonesian economy and business context or content, as long as the research fits one of nine salient disciplines: accounting, taxation, tax accounting, finance, auditing, information system, public sector, business, and corporate governance.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol 2, No 2 (2023): October 2023" : 5 Documents clear
THE DYNAMICS OF LEVERAGE AND PROFITABILITY: A COMPREHENSIVE REVIEW OF PRE-TAX EARNINGS ghozali, diana atika
Tax Accounting Applied Journal Vol 2, No 2 (2023): October 2023
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2023.23993

Abstract

This study investigates the relationship between leverage, profitability, and tax avoidance within the Indonesian banking sector. Utilizing a sample of 48 banks from 2010 to 2022, the study employs a simultaneous equation model to analyze how leverage, measured by Debt-to-Equity Ratio (DER), and profitability, measured by Return on Assets (ROA), influence tax avoidance, represented by the Effective Tax Rate (ETR). The findings reveal that leverage does not have a significant impact on tax avoidance, likely due to high variability in ETR and other dominant factors such as company-specific tax policies and strategies. In contrast, a significant negative relationship is observed between profitability and ETR, indicating that more profitable banks tend to engage in greater tax avoidance. This can be attributed to economies of scale, where larger and more profitable banks can distribute the fixed costs of tax avoidance strategies more efficiently. These results highlight the importance of considering tax avoidance in financial analysis and policy-making, suggesting further longitudinal studies and cross-sector comparisons to enhance understanding of these dynamics
THE IMPACT OF SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE WITH AUDIT QUALITY AS A MODERATION VARIABLE IN INDONESIA Meviani, Regita Shinta Arta; Syafruddin, Muchamad
Tax Accounting Applied Journal Vol 2, No 2 (2023): October 2023
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2023.20389

Abstract

This research aims to examine the impact of social responsibility on financial performance with audit quality as a moderating variable in Indonesia. This study uses data from 31 Indonesian companies registered during the 2016–2021 period. Direct and moderating effects were tested using multiple regression techniques. Researchers found that CSR had a positive effect on company financial performance as proxied by return on equity (ROE) and a negative effect on company financial performance as proxied by return on assets (ROA) and Tobin's Q (TQ). One of the limitations of this research is the selection of independent variables. The author is limited to one variable, namely CSR involvement.Further studies could consider other independent variables, such as company age, industry type, board composition, etc., to provide an in-depth analysis of the drivers of a company's financial performance. These findings have practical implications that may be useful for managers in corporate management. The manager encourages all board members to seriously consider investing in developing strategies that promote social behavioral components to improve overall company performance. This research adds to the current literature on CSR by revealing the impact of external auditor quality on the relationship between CSR and financial performance. In addition, the author examines each CSR indicator, namely environmental, social and governance. 
THE EFFECT OF FINANCIAL DISTRESS AND PROFITABILITY ON EARNING MANAGEMENT Hanum, Naila; Wardhani, Dian Kusuma; Utami, Rahmawati Ayu Budi
Tax Accounting Applied Journal Vol 2, No 2 (2023): October 2023
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2023.22206

Abstract

This research aims to provide empirical evidence that is related to the effect of financial distress and profitability on earnings management. Earnings management is measured by the Jones Modified Model. Financial distress is measured by the Grover Model. Profitability is proxied by profit margin, return on assets, return on equity, and earnings per share. The research sample of this study is a consumer goods industry which is listed in Indonesia Stock Exchange 2015-2017. Purposive sampling was used as a sampling method and obtained 108 samples. The analysis technique used is panel regression analysis with Stata 14. The results of this study indicate that each of financial distress, return on equity, and earnings per share has an effect on earnings management while profit margin and return on assets do not affect earnings management.
THE INFLUENCE OF SOCIALIZATION, APPLICATION SYSTEM QUALITY, APPLICATION USAGE KNOWLEDGE, AND THE USE OF THE E-SAMSAT APPLICATION AS A MEDIATION VARIABLE ON MOTOR VEHICLE TAXPAYER COMPLIANCE (CASE STUDY IN BEKASI CITY) Wilander, Jordy
Tax Accounting Applied Journal Vol 2, No 2 (2023): October 2023
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2023.20020

Abstract

This research was conducted as a case study in Bekasi City because revenue receipts, especially in vehicle taxes and the number of motorized vehicle owners, have increased significantly in 2018-2022. The government made an innovation in the form of an online application called "E-SAMSAT," which aims to reduce the number of taxpayers who do not comply with their motorized vehicle obligations and make it easier for taxpayers to carry out their obligations without the need to come to the SAMSAT office. This study examines the effect of socialization, the quality of the application system, and the knowledge of using the application on motor vehicle taxpayer compliance mediated by using the E-Samsat application. This research uses quantitative methods. The population in this study is the number of registered motor vehicle taxpayers in Bekasi City. Sampling using the random sampling method and the number of samples determined as many as 99 samples with the Slovin formula. We collected data using an e-survey with a questionnaire. This study used linear regression analysis and PROCESS by Hayes with the IBM SPSS 26 application. These results showed that socialization, application system quality, and application usage knowledge significantly affected motor vehicle taxpayer compliance mediated by the use of the E-Samsat application.
THE INFLUENCE OF LIFESTYLE, FINANCIAL TECHNOLOGY, FINANCIAL LITERACY, AND FINANCIAL BEHAVIOR ON GENERETION Z INVESTMENT DECISIONS SAPTYANA, RISKA FITA
Tax Accounting Applied Journal Vol 2, No 2 (2023): October 2023
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2023.22074

Abstract

This research aims to examine the influence of lifestyle, financial technology, financial literacy, and financial behavior on investment decisions among generation Z students in Semarang. The respondents in this research were 202 Generation Z students in Semarang. The primary data used in this research was by distributing research online questionnaires and processed using SPSS statistics 26. The results of this research show that lifestyle, financial technology and financial behavior have a positive and significant influence on generation Z's investment decisions. Meanwhile, financial literacy has no effect. significant impact on generation Z's investment decisions

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