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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 4, No 2 (2025): October 2025" : 5 Documents clear
The Effect of Audit Method Preference, Attitude Towards Technology, and Organizational Support on Auditor Performance Raddina Sofiyulhaq, Kyesa Djibrilia; Aresteria, Maya
Tax Accounting Applied Journal Vol 4, No 2 (2025): October 2025
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2025.28913

Abstract

This study aims to analyze the influence of audit methods, attitudes toward technology, and organizational support on auditor performance. The rapid development of digitalization in the auditing environment requires auditors not only to master manual audit techniques but also to adapt to technology and operate within a supportive organizational structure. Auditor performance is a key indicator of audit effectiveness and accountability.This research employs a quantitative approach using an associative method. Data were collected through questionnaires distributed to 100 auditors working at Public Accounting Firms (KAP) and Regional Inspectorates in the city of Semarang. Statistical testing was conducted using EViews software, including descriptive statistics, classical assumption tests, and multiple linear regression to examine the effect of independent variables on the dependent variable. The independent variables include audit method (X1), attitude toward technology (X2), and organizational support (X3), while the dependent variable is auditor performance (Y).The results show that all three independent variables, both partially and simultaneously, have a significant positive effect on auditor performance. Auditors who use appropriate audit methods, demonstrate positive attitudes toward technology, and receive strong organizational support tend to exhibit higher performance. These findings are consistent with Expectancy Theory, which explains that work behavior is influenced by perceptions of the tools used, the support received, and the expected results it can be concluded that the increase in auditor performance is not only determined by individual capabilities but also by the selection of appropriate work strategies, readiness for technological change, and the level of organizational support provided to enable optimal performance.
The Influence of Environmental, Social, and Governance (ESG) Disclosure, Profitability, Leverage, and Capital Intensity on Tax Avoidance in Manufacturing Companies during The 2021-2023 Period Zahra, Maulida Rozana
Tax Accounting Applied Journal Vol 4, No 2 (2025): October 2025
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2025.29066

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure, profitability, leverage, and capital intensity on tax avoidance. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The dependent variable in this study is tax avoidance, measured using the Cash Effective Tax Rate (CETR), while the independent variables consist of ESG disclosure, Return on Assets (ROA) for profitability, Debt to Asset Ratio (DAR) for leverage, and Capital Intensity Ratio (CIR).This research employs a quantitative method with an associative approach. Data were collected through documentation of secondary data obtained from the Bloomberg database. The sample was selected using purposive sampling, resulting in 136 observational data after removing outliers. Data analysis was conducted using multiple linear regression with IBM SPSS Statistics 26, along with classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests.The results of the study indicate that ESG disclosure, profitability, leverage, and capital intensity simultaneously have a significant effect on tax avoidance. Partially, ESG disclosure has a significant positive effect on tax avoidance, while capital intensity has a significant negative effect. Meanwhile, profitability and leverage have no significant effect on tax avoidance.
The Effect of Tax Amnesty, Service Quality, And Taxpayer Awareness On Motor Vehicle Tax Compliance Andriyanti, Nada Ilvian
Tax Accounting Applied Journal Vol 4, No 2 (2025): October 2025
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2025.29315

Abstract

This study aims to analyze the influence of the tax amolishment program, the quality of tax services, and taxpayer awareness on motor vehicle tax compliance in Boyolali Regency. The data collection method used a questionnaire. The sampling technique used purposive sampling. The sample size used was 101 respondents. The results showed that the tax amolishment program partially had no effect on taxpayer compliance. Meanwhile, service quality and taxpayer awareness partially had a positive effect on taxpayer compliance in paying motor vehicle tax.
The Effect of Internal Control on Tax Avoidance With Family Ownership and Environmental Uncertainty as Moderating Variables Hidayat, Bagas; Chariri, Anis
Tax Accounting Applied Journal Vol 4, No 2 (2025): October 2025
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2025.29545

Abstract

Tax avoidance is one of the methods used by taxpayers to legally prevent tax payments by reducing the tax burden so as not to violate tax regulations. This is a significant problem for the country, as a lack of state revenue can cause national development plans to be delayed. Therefore, this study aims to determine the effect of internal control on tax avoidance and to investigate whether family ownership and environmental uncertainty moderate the relationship between internal control and tax avoidance.This study uses a quantitative method. The research population consists of oil and gas sector companies listed on the Indonesia Stock Exchange from 2021 to 2024. The sampling technique employed is purposive sampling, and the sample comprises 22 companies. The data analysis method employed is simple linear regression analysis, assisted by SPSS version 26.Based on the statistical tests conducted in this study, the results indicate that internal control has a significant negative effect on tax avoidance. Family ownership does not moderate the relationship between internal control and tax avoidance. Environmental uncertainty does not moderate the effect of internal control on tax avoidance. 
The Influence of Income, Value Added Tax Increase, and Cigarette Excise Tax Increase on Conventional Cigarette Consumption Sari, Intan Permata; Apip, Apip
Tax Accounting Applied Journal Vol 4, No 2 (2025): October 2025
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2025.28863

Abstract

This study aims to examine the effect of income, Value Added Tax (VAT) increase, and cigarette excise tax increase on conventional cigarette consumption among individuals aged 20–30 years in Cirebon City. The research employed a descriptive quantitative method using a questionnaire distributed to 100 randomly selected respondents. Data were analyzed using multiple linear regression with the help of SPSS software. The results indicate that income (X₁) and VAT increase (X₂) have a significant effect on cigarette consumption with significance values of 0.004 and 0.006, respectively (<0.05). However, the excise tax increase (X₃) showed no significant effect (sig. 0.230 > 0.05). The coefficient of determination (R²) is 0.223, indicating that 22.3% of the variation in cigarette consumption can be explained by the three independent variables, while the remaining 77.7% is influenced by other factors not examined in this study.

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