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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 40 Documents
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Analysis The Effect Of Tax Avoidance, Leverage And Company Size On Income Smoothing Practices Of Manufacturing Companies Listed On The Indonesia Stock Exchange Rizqiyatul Mubassyiriyah; Deddy Sulestiyono
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.2025.28768

Abstract

This research aims to examine how Tax Avoidance, Leverage, and Company Size affect corporate income smoothing practices calculated using the Eckel Index formula. The population in this research uses a sample of companies in the basic materials manufacturing sub-sector listed on the Indonesia Stock Exchange for the 2022-2024 period. The sample was taken using purposive sampling, resulting in 40 research samples for the 3 years period from 2022 to 2024. This research data uses secondary data obtained from company financial reports through the Indonesia Stock Exchange website and the company's official website. In this research, the method used for hypothesis testing was logistic regression analysis using the SPSS program. Based on the statistical tests conducted in this research, it shows that tax avoidance has no effect on the company's income smoothing practices. Meanwhile, leverage and company size have a significant effect on the company's income smoothing practices.
The Effect of Internal Control on Tax Avoidance With Family Ownership and Environmental Uncertainty as Moderating Variables Bagas Hidayat; Anis Chariri
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 Effect of Corporate Social Responsibility on Firm Value Mediated by Tax Aggressiveness (Empirical Study on Manufacturing Companies in the Consumer Non-Cyclicals Sector Listed on the IDX 2021–2023) Agnes Christy Elizabeth
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.2025.28836

Abstract

This study examines the influence of corporate social responsibility (CSR) on firm value, with tax aggressiveness as a mediating variable. Using data from manufacturing companies in the consumer non-cyclicals subsector listed on the Indonesia Stock Exchange from 2021 to 2023, this quantitative study employs multiple linear regression and Sobel test analysis. The findings reveal that CSR negatively and significantly affects both firm value and tax aggressiveness, while tax aggressiveness positively and significantly affects firm value. Furthermore, tax aggressiveness mediates the relationship between CSR and firm value. These results indicate that CSR does not always directly increase firm value but can exert influence indirectly through the reduction of tax aggressiveness. The study contributes empirical evidence on the indirect role of CSR in shaping firm value via internal tax strategies.
The Influence of Income, Value Added Tax Increase, and Cigarette Excise Tax Increase on Conventional Cigarette Consumption Intan Permata Sari; 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.
Influence of Tax Avoidance and Tax Risk on Firm Risk with Independent Commissioners as Moderators Wahyu Tri Ardiantoro; Siti Mutmainah
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.2025.28600

Abstract

This study aims to analyze the effect of tax avoidance and tax risk on firm risk, and to analyze the role of independent commissioners as moderating variable in this relationship. This study uses quantitative methods with secondary data obtained from the annual financial statements of companies in sectors the industrial goods, industrial services, and multi-sector holdings those listed on the Indonesia Stock Exchange in 2021-2023. Data analysis in this study was carried out using multiple linear regression. The results showed that tax avoidance calculated using ETR has no effect on firm risk calculated using the stock return volatility. Meanwhile, tax risk calculated using the volatility of ETR has a negative influence on firm risk. On the other hand, independent commissioners calculated using the proportion of independent commissioners in the board of commissioners have no moderating effect on the relationship between tax avoidance and tax risk on firm risk.
An Evaluation of ARIMA, ETS, and HOLT-WINTERS Frameworks in Forecasting State Tax Revenue Collections in Indonesia Ferry Ferry; Qadri Fidienil Haq; Fajar Fathurrahman
Tax Accounting Applied Journal Vol 5, No 1 (2026): May 2026
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2026.31222

Abstract

This study evaluates the performance of Auto-Regressive Integrated Moving Average (ARIMA), Error-Trend-Seasonality (ETS), and Holt-Winters frameworks in forecasting state tax revenue collections in Indonesia. Accurate tax revenue prediction is essential for prudent fiscal governance, yet comparative assessments of these methods remain limited in the existing literature. Using monthly tax collection data from January 2016 to March 2024, we employed the period from January 2016 to March 2023 for model identification and the remaining twelve months for out-of-sample validation. Three key findings emerge from our evaluation using Mean Absolute Error (MAE), Mean Squared Error (MSE), and Root Mean Squared Error (RMSE) metrics. First, all three frameworks demonstrate satisfactory predictive accuracy for Indonesian tax revenues. Secondly, each method shows distinct strengths, such as ARIMA performs optimally for withholding tax on employment (PPh 21), ETS achieves superior results for domestic value-added tax (PPN DN), and Holt-Winters provides the most accurate forecasts for personal income tax (PPh OP). Finally, the ETS framework generally outperforms both ARIMA and Holt-Winters across most tax categories. While these findings are specific to Indonesia, the methodological framework offers transferable insights for tax authorities seeking to enhance revenue forecasting and inform evidence-based policymaking.
The Role of Firm Size in Moderating Factors Influencing Tax Avoidance Eka Hissina; Adelina Citradewi
Tax Accounting Applied Journal Vol 5, No 1 (2026): May 2026
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2026.32084

Abstract

This study aims to analyze the effect of profitability, leverage, and sales growth on tax avoidance, as well as to examine the role of firm size as a moderating variable. The research was conducted on 53 energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2024 using a quantitative approach and descriptive method. The analytical techniques employed were multiple linear regression and Moderated Regression Analysis (MRA) with the assistance of IBM SPSS Statistics version 30. The results indicate that profitability has a significant effect on tax avoidance, while leverage and sales growth show no significant effect. Furthermore, firm size does not moderate the relationship between profitability and sales growth with tax avoidance, but it is able to moderate the effect of leverage on tax avoidance.
Analysis of Factors Affecting the Compliance Rate of Advertising Taxpayers in Pati Regency Sinta Nuril Badriya; Adelina Citradewi
Tax Accounting Applied Journal Vol 5, No 1 (2026): May 2026
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2026.32720

Abstract

This study aims to analyze the influence of taxpayer awareness, tax outreach, the e-billing system, the quality of tax officials’ services, and tax penalties on the compliance rate of advertising taxpayers at the Pati Regency BPKAD. The level of compliance among advertising taxpayers remains a challenge for local tax authorities, affecting regional tax revenue collection. This study employs a quantitative method using primary data obtained through the distribution of questionnaires to advertising taxpayers. The sampling technique used purposive sampling with a total of 131 taxpayers as respondents. Data analysis was conducted using SPSS version 27 through validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, F-tests, T-tests, and the coefficient of determination. The results of the study indicate that taxpayer awareness, tax outreach, and tax penalties do not have a significant effect on the level of compliance among advertising taxpayers. Meanwhile, the e-billing system and the quality of tax administration services have a positive and significant effect on the level of compliance among advertising taxpayers.
Corporate Governance, Risk Disclosure, and Firm Value: Evidence from Indonesian Property and Real Estate Firms Laurencia Julia Permatasari Prasongko; Raden Roro Diana Atika Ghozali; Risti Ulfi Hanifah
Tax Accounting Applied Journal Vol 5, No 1 (2026): May 2026
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2026.33526

Abstract

This study examines the effect of Risk Disclosure and Corporate Governance (proxied by Independent Commissioners, the Board of Directors, and Female Directors) on Firm Value in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024 The measurement of firm value is Return on Assets (ROA), firm size, firm liquidity and firm growth are Used as control variables. The number of samples obtained in this study was 230 firm-years which were obtained by purposive sampling technique. observations from 62 companies. The analysis of the data was done by panel data regression using Fixed Effect Model (FEM) method. Processed using Stata 17 with and with cluster-robust standard errors. The results show that Risk Disclosure has a significant negative. Negative impact on Firm Value. The Board of Directors also has a significant negative effect on Firm Value, while Independent Commissioners and Female Directors do not appear to have a significant effect. These results suggest that corporate transparency is not an essential condition of being transparent. The governance in the property and real estate industry in Indonesia must be further improved so that it can optimize the value creation of property and real estate companies
The Application of Article 23 Income Tax at PT Percetakan Sukun Druck Muhammad Ainun Na&#039;im; Hasna Mudiarti; Anisya Lestari
Tax Accounting Applied Journal Vol 5, No 1 (2026): May 2026
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2026.33721

Abstract

PT Percetakan Sukun Druck is a printing company based in Kudus, Central Java. This company is in a dual position in its business activities, as it is both a withholding party and a party to the deduction of Income Tax under Article 23. Consequently, tax management is more complex than for a company that operates on only one side of the transaction. This study aims to analyze the accuracy of the classification of transactions subject to Income Tax Article 23, as well as the suitability of implementing withholding, depositing, and reporting obligations in accordance with the provisions that apply after the Law on Harmonization of Tax Regulations is implemented. The primary data were gathered through direct interviews with corporate tax officers and the examination of Article 23 Income Tax Withholding Proof documents, as part of a qualitative case study. The study's findings indicate that the company has successfully met its Income Tax Article 23 obligations by utilizing the e-Bupot Unification system. However, the classification of certain transactions necessitates additional attention.

Page 4 of 4 | Total Record : 40

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