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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 
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.
THE EFFECT OF INSTITUTIONAL OWNERSHIP, INDEPENDENT BOARD OF COMMISSIONERS, AUDIT COMMITTEE, AUDIT QUALITY, AND CORPORATE SOCIAL RESPONSIBILITY (CSR) ON TAX AVOIDANCE Bayhaqi, Dzawil Al
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.2024.18994

Abstract

The problem in this study is caused by fluctuations in the tax ratio, which tends to decrease due to differences in interests between the government and corporate taxpayers so that indications of tax avoidance appear. This study aims to find empirical evidence of factors affecting tax avoidance, such as institutional ownership, independent board of commissioners, audit committee, audit quality, and CSR. The measurement used in tax avoidance uses ETR. The study population used manufacturing companies listed on the IDX in 2019-2021. Sample determination using purposive sampling method and secondary data. The study results of variables of institutional ownership, independent board of commissioners, audit quality, and CSR do not affect tax avoidance, while the audit committee can affect tax avoidance.
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. 
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 Effect of Capital Intensity, Firm Size and Leverage on Tax Avoidance Hapsari, Pramesti Hajar Budi
Tax Accounting Applied Journal Vol 4, No 1 (2025): May 2025
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2025.28609

Abstract

Tax avoidance is a legal strategy to reduce tax payments in accordance with tax laws. Companies use it to minimize tax burdens that could harm their financial performance. This study analyzes the effect of capital intensity, firm size, and leverage on tax avoidance. The sample includes 36 food and beverage sub-sector companies listed on the Indonesia Stock Exchange from 2020 to 2024, selected using purposive sampling. Using multiple regression analysis via SPSS 25, the results show that capital intensity and firm size do not significantly affect tax avoidance, while leverage has a significant positive effect on tax avoidance.
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 Executive Characteristics, CEO Overconfidence, And Capital Intensity On Tax Avoidance Zahra, Alissa Qotrunnada Fadia; Muid, Dul
Tax Accounting Applied Journal Vol 4, No 1 (2025): May 2025
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2025.28737

Abstract

This study aimed to examine the effect of executive characteristics, CEO Overconfidence, and capital intensity on tax avoidance in manufacturing companies in the primary consumption sector. In this study, tax avoidance is the dependent variable, while executive characteristics, CEO overconfidence, and capital intensity are independent variables. Executive characteristics in this study are measured using risk, which uses the value of Earnings Before Interest, Taxes, Depreciation, and amortization (EBITDA) divided by total assets, CEO overconfidence is measured based on the size of his photo published in the annual report or company profile, capital intensity is measured using total fixed assets divided by total assets, and tax avoidance in this study is measured using Cash Effective Tax Rate (CETR). This study uses a quantitative approach using secondary data on manufacturing companies in the primary consumption sector obtained from the official website of the Indonesia Stock Exchange during the 2021-2024 period in the form of annual financial reports published by related companies. Using the purposive sampling method, 34 companies were collected which were then analyzed using multiple linear regression analysis tests using SPSS 25. The results of the tests show that executive characteristics has significant negative effect on tax avoidance, CEO Overconfidence has significant negative effect on tax avoidance, and Capital intensity has significant positive 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.

Page 3 of 4 | Total Record : 35

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