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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
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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 Mubassyiriyah, Rizqiyatul; Sulestiyono, Deddy
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 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 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) Christy Elizabeth, Agnes
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 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.
Influence of Tax Avoidance and Tax Risk on Firm Risk with Independent Commissioners as Moderators Ardiantoro, Wahyu Tri; Mutmainah, Siti
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.

Page 4 of 4 | Total Record : 35

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