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Dian Kusuma Wardhani
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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 3, No 2 (2024): October 2024" : 5 Documents clear
THE INFLUENCE OF TAX KNOWLEDGE, RATIONAL ATTITUDE, AND GENDER ON INDIVIDUAL TAXPAYER COMPLIANCE YUNIARTI, AULIA TRI
Tax Accounting Applied Journal Vol 3, No 2 (2024): October 2024
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2024.25971

Abstract

Tax are a major source of government revenue and play a significant role for the country. This study aims to examine the effect of tax knowledge, rational attitude, and gender on individual taxpayer compliance at PT Starlight Garment Semarang. The research uses quantitative method with data collected through an online questionnaires distributed to 82 respondents at PT Starlight Garment Semarang. Determination of the sample uses probability sampling technique wich gives each respondents an equal opportunities of being selected. The data analysis technique is multiple linear regression using SPSS 25 application. The result of the research show that the independent variable: tax knowledge has a significance value of 0,000 < 0,05, rational attitude has a significance value of 0,000 < 0,05, and gender has a significance value of 0,385 > 0,05 in relation to the dependent variable: taxpayer compliance. This research concludes that tax knowledge and rational attitude have a significant effect on the taxpayer compliance,while gender has no significant effect on the taxpayer compliance.
Determinants of Tax Avoidance in Energy Sector: Audit Opinion, Audit Fees, Firm Age, and Profitability Wahyuningtiyas, Vanny Nur; Muid, Dul
Tax Accounting Applied Journal Vol 3, No 2 (2024): October 2024
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2024.27035

Abstract

The phenomenon of tax avoidance in Indonesia is still a major concern, especially in the energy sector which is often involved in international transactions so that it is more vulnerable to tax avoidance. Studies the impact of audit opinion, audit fees, company age, and profitability on tax avoidance in Energy companies traded on the IDX during 2019-2023. A quantitative schema was implemented, with multiple linear regression serving as the analytic tool for 80 pre-existing data units. EViews 12 served as the computational engine for the data's treatment. The results showed that audit opinion has a significant positive effect on tax avoidance, while company age has a significant negative effect. In contrast, audit fees and profitability have no significant effect. Although partially not all variables have a significant effect, the four variables simultaneously have a significant effect on tax avoidance. This indicates that the combination of these variables has a strong ability to explain variations in corporate tax avoidance practices.
IMPACT OF TAX MORALS AND TAX CULTURE ON TAXPAYER COMPLIANCE WITH TAX INCLUSION AS MODERATION Antasari, Wita
Tax Accounting Applied Journal Vol 3, No 2 (2024): October 2024
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2024.19556

Abstract

The Effect of Audit Committee Characteristics on Audit Report Lag (Study on Consumer Cyclicals Companies Listed on IDX, 2020–2022) Rahim, Khyra
Tax Accounting Applied Journal Vol 3, No 2 (2024): October 2024
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2024.28368

Abstract

This study aims to examine the effect of audit committee characteristics on Audit Report Lag in manufacturing companies, particularly in the Consumer Cyclicals sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2022. The characteristics observed include audit committee competence, the number of audit committee members, audit committee meeting frequency, independence, and gender. Using agency theory as the theoretical foundation, this research argues that an effective audit committee can reduce information asymmetry and agency costs, thus accelerating audit completion. The sample was selected using purposive sampling, and panel data regression analysis was employed to test the hypotheses. Classical assumption tests such as normality, multicollinearity, heteroscedasticity, and autocorrelation were also conducted. The results show that only the number of audit committee members has a significant negative effect on Audit Report Lag. Meanwhile, competence, meeting frequency, independence, and gender do not show significant influence. These findings emphasize the importance of audit committee structure in improving audit timeliness, supporting the implementation of good corporate governance.
THE EFFECT OF POLITICAL CONNECTIONS, LEVERAGE, AND CAPITAL INTENSITY ON TAX AVOIDANCE Agustin, Dhiva Setra
Tax Accounting Applied Journal Vol 3, No 2 (2024): October 2024
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2024.28175

Abstract

Tax serves as the largest contributor to state revenue, playing a crucial role in funding infrastructure development aimed at improving public welfare. The government continuously strives to maximize tax revenue as one of the primary sources of national financing. However, corporate management often engages in tax avoidance strategies to reduce their tax obligations. This study aims to analyze the effect of political connections, Leverage, and capital intensity on tax avoidance in banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The Effective Tax Rate (ETR) is used as a proxy to measure the level of corporate tax avoidance. Political connections are measured using the natural logarithm (Ln), Leverage is measured using the Debt to Equity Ratio (DER), and capital intensity is measured by the ratio of total assets to total sales. This study employs purposive sampling to select the research sample, resulting in 34 companies as the final sample. Data analysis was conducted using multiple linear regression with the assistance of IBM SPSS version 26. The results show that political connections have no significant effect on tax avoidance, while Leverage and capital intensity have a significant negative effect on tax avoidance. 

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