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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 35 Documents
 1   2   3   4 
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 Effect Of Financial Performance And Firm Size On Firm Value (Case Study of Banking Companies Listed on the Indonesia Stock Exchange in 2018-2020) Adevia Yulia Rahima; Dul Muid
Tax Accounting Applied Journal Vol 2, No 1 (2023): May 2023
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2023.17990

Abstract

The goal of this study is to determine the correlation between Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), Return on Assets (ROA), and Firm Size to Firm Value in the banking sector listed on the Indonesia Stock Exchange in 2018–2020. An IDX-listed banking company for the years 2018 to 2020 serves as the study's sample. Using the SPSS Release 23 application, multiple linear regression is used as the analytic method. The findings of this study suggest that Return on Asset (ROA) and Loan to Deposit Ratio (LDR) substantially impact firm value. Otherwise, Non-Performing Loans (NPL) and Firm Size have little impact on the firm value.
The Effectiveness of Tax Incentive Policy on Taxpayer Compliance Affected Msmes Covid-19 Pandemic Naila Hanum; Asrofi Langgeng Noerman Syah
Tax Accounting Applied Journal Vol 1, No 1 (2022): October 2022
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2022.16359

Abstract

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. 
DETECTING OF PROBABILITY OF FINANCIAL STATEMENT FRAUD USING FRAUD HEXAGON MODEL: Evidence from Indonesian Public Companies Sahda Purnama Sari; Mamduh Mahmadah Hanafi
Tax Accounting Applied Journal Vol 2, No 1 (2023): May 2023
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2023.17984

Abstract

Many of Indonesian public companies had proven guilty that have committed financial statement fraud.The purpose of this research is for detecting financial statement fraud using fraud hexagon model consists of pressure, opportunity, rationalization, ccompetence, arrogance & collusion variabels. The sample in this reaserch specifically chose companies that were proven to have committed financial statement fraud and used logistical regression estimation technique assisted by STATA 14.The results of this reaserch shows that pressure proxied by financial stability, rationalization proxied by total accruals and collusion proxied by state owned enterprises (SOEs) have positive effect significantly on probability of financal statement fraud. Consequently, change of receivables, change of directors, CEO education, CEO narcissism, managerial ownership and CEO duality have negative effect on probability of financial statement fraud. meanwhile, external pressure, financial target, ineffective monitoring and auditor switching have no efffect on probability of financial statement fraud. The fraud hexagon model  can be used for financial statement fraud detection because the results support the collusion variable proxied by state owned enterprises (SOEs) which indicates that regulation, supervision and punishment are still weak for parties proven to have committed financial statement fraud.
Perceptions of the Effectiveness of Corruption Prevention and Detection Methods in the Public Sector Riska Fita Saptyana; Tri Astuti
Tax Accounting Applied Journal Vol 1, No 1 (2022): October 2022
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2022.16378

Abstract

ETHICAL PERCEPTIONS OF TAX ACCOUNTING AND LOGISTICS ADMINISTRATION MANAGEMENT STUDENTS TOWARDS TAX EVASION Zafira, Hanifah; Muid, Dul; Wardhani, Dian Kusuma
Tax Accounting Applied Journal Vol 2, No 1 (2023): May 2023
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2023.19139

Abstract

This study observed the perceptions of tax accounting and logistics administration management students at the Diponegoro University Vocational School. These two groups of respondents were compared to find out if their perceptions of tax evasion differed as measured using perspectives on tax justice, tax system, and discrimination. This study used a survey method of respondents. The sampling method in this survey is purposive sampling. The analytical methods used for this study were pearson correlation for validity, cronbach alpha for reliability, one sample Kolmogorov-Smirnov for normality, and independent sample T-test for hypothesis testing. The results of this study show that there are differences in ethical perceptions of tax accounting and logistics administration management students towards tax evasion. Based on the average analysis, tax accounting students are more opposed to tax evasion than logistics administration management students. According to the perception of tax accounting students, tax evasion is unethical to do, while the perception of logistics management students they still doubt whether tax evasion is ethical to do or not. 
The Effect of Financial Performance and Good Corporate Governance on Company Value Maysaroh, Watim; Partiwi, Partiwi; Prasetyo, Eko Budi
Tax Accounting Applied Journal Vol 3, No 1 (2024): May 2024
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2024.24139

Abstract

The aim of this research is to determine the effect of financial performance as proxied by return on equity and Good corporate governance as proxied by the GCG index on company value as measured by Tobin's Q. This research method uses a quantitative approach. The sampling technique uses purposive sampling with secondary data sources in the form of financial reports. The objects of this research are 26 companies listed on the Indonesian Stock Exchange. The research results show that financial performance as measured using ROE has no effect on company value. Meanwhile, GCG as measured using the GCG index has a significant positive effect on company value.
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.

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