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Dian Kusuma Wardhani
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diankusumawardhani@lecturer.undip.ac.id
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+6281231859378
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taaij@live.undip.ac.id
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Jl Erlangga Tengah No 17, Pleburan, Semarang, Central Java, Indonesia, 50241
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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
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Analysis of the Effect of Company Size, Profitability, Leverage, and Sales Growth on Tax Avoidance Clara Yully Diana Ekaristi; Eiffeliena Nur'aini Fisikaningputri Purwienanti; Alfita Rakhmayani
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.2022.16094

Abstract

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
The Effect Of Good Corporate Governance And Sustainability Report Disclosure On Banking Financial Performance Rahmadita, Salsabilla; Marsono, Marsono
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.2024.19398

Abstract

This research aims to analyze the effect between the board of directors, audit committee, and disclosure of economic, social, and environmental aspects. The research population consists of banking companies listed on the IDX during the period 2017-2021. Using the purposive sampling technique for sample selection, a total of 55 research samples were selected for each year from 2017 to 2021. The hypotheses were tested using multiple linear regression analysis. The findings of this study indicate that the board of directors has a significant positive correlation, while the audit committee has a significant negative correlation with the ROA of banking companies. However, the disclosure of economic, social, and environmental aspects does not have a significant on the ROA of banking companies. Simultaneously, the board of directors, audit committee, and disclosure of economic, social, and environmental aspects significantly impact the ROA of banking companies.
Corporate Governance, Intellectual Capital, and Financial Performance Dian Kusuma Wardhani; Dul Muid; Apip Apip
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.2022.16093

Abstract

THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES ON COMPANY PROFITABILITY Maya Aresteria; Deddy Sulestiyono; Alfita Rakhmayani
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.2023.18188

Abstract

Companies with complex environmental consequences have an obligation to address their corporate social and environmental impacts. The heterogeneity of results makes research on the impact of companies in implementing CSR still very interesting to do, one of which is the impact on profitability that will be received by companies if companies carry out CSR well. This study examines how the impact caused by the company on its CSR activities on company profitability. From the test results of 54 companies listed on the IDX, it was found that CSR disclosures made by companies had an impact on company profitability.
The Effect of Audit Quality, Good Corporate Governance and Deferred Tax Expenses on Profit Management in Manufacturing Companies 2019-2021 Dwi Fitriyanto; Nur Annisa Miftahul Jannah
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.2023.17997

Abstract

These findings examine how deferred tax costs, audit quality, and The company's leadership procedure affects the profit managed in manufacturing companies in IDX during 2019 to 2021. Regression method Linear is needed as a quantitative approach as well as secondary data. By era 2019–2021, there were 51 business actors in the consumer goods industry sector. Retrieved 31 Companies are collected through a purposive sampling approach, which involves a number of criteria and determination of the state of the sample. Thus producing, The conclusion is audit quality, institutional ownership, and deferred tax costs has no impact on earning management. While the independent commissioner gave Impact on earning management.
Consequences of Tax Avoidance Alfita Rakhmayani; Clara Yully Diana Ekaristi; Maya Aresteria
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.2022.16358

Abstract

January Effect Phenomenon On Banking Companies Listed On The Indonesia Stock Exchange 2022-2023 Permatasari, Anita; Ronadi, Violina Jasmine; Merryellen, Merryellen
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.2024.25167

Abstract

The January effect is a seasonal anomaly that occurs in January only. Where in January the stock price increases higher than in other months. This study used quantitative research based on secondary data as the research design. The population used in this study are banking companies that are listed on the Indonesia Stock Exchange (IDX). The data used in this study are secondary data in the form of stock price data listed on the Indonesia Stock Exchange (IDX) in 2022-2023. The data was obtained from the Indonesia Stock Exchange (IDX) in the form of annual financial reports for 2022 to 2023 obtained from www.idx.co.id. The sample for this study was determined using the purposive sampling method. The results of the study showed that there was a January effect phenomenon in banking companies listed on the Indonesia Stock Exchange in 2022 to 2023.
The Effect of Working Capital Turnover and Cash Turnover on Profitability Before and During the Covid-19 Pandemic in Health Sector Companies Listed on the Indonesian Stock Exchange Fitrianingsih, Nur Ary
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.2024.19995

Abstract

The Covid-19 pandemic has increased demand in the health sector. This study aims to determine and analyze the differences in working capital turnover, cash turnover, and profitability and analyze whether there is an effect of turnover of working capital and turnover of cash on the profitability between before and during the Covid-19 pandemic in health sector companies listed on the Indonesia Stock Exchange. A total of 17 companies were used as research samples using purposive sampling method. To analyze the data using t-test and multiple linear regression. In health sector companies listed on the Indonesia Stock Exchange, this study shows no difference in working capital turnover, cash turnover, or profitability between before and during the Covid-19 pandemic. Working capital turnover and cash turnover have a negative effect on profitability before and during the Covid-19 pandemic.Keywords: Working Capital Turnover, Cash Turnover Profitability
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.

Page 2 of 4 | Total Record : 35

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