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Diponegoro Journal of Accounting
Published by Universitas Diponegoro
ISSN : 23373806     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang akuntansi.
Arjuna Subject : -
Articles 44 Documents
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Search results for , issue "Volume 12, Nomor 3, Tahun 2023" : 44 Documents clear
PENGARUH FIRM SIZE, AUDIT LAG, OPINI AUDIT TAHUN SEBELUMNYA DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2021) Putri Azarya Greace; Darsono Darsono
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to test the influence of firm size, audit lag, debt default, firm size, prior-year audit opinion and audit lag on audit opinion going concerns in manufacturing companies The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2020-2021. The purposive sampling method is used as a sampling method with certain criteria with a total sample of 308 samples. Based on the results of the study showed that variable audit lag and prior-year audit opinion had an significant positive effect on the opinion of audit going concern. The firm size variable had a insignificant positive effect on the audit of opinion going concern. The acquisition of audit quality variables has a insignificant negative effect on the opinion of audit going concern.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TINGKAT KEPATUHAN PAJAK DENGAN GENDER SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERBANKAN Joshua Bram; Dul Muid
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

Tax is the largest income in a country. Taxes are used by the government to fund national development that takes place continuously and continuously which aims to improve people's welfare. This study aims to provide empirical evidence and analyze CSR disclosure has a positive effect on the level of tax compliance of a company and the effect of the gender variable on the level of tax compliance which can be a moderator between CSR disclosure on the level of corporate tax compliance. The object of this research is a banking company in indonesia from 2016-2019. This analysis uses Moderated Regression Analysis (MRA). Research shows that there is no significant effect on CSR on tax compliance, and gender is not able to significantly moderate the effect of CSR on tax compliance in Banking company in Indonesia.
TINJAUAN KURVA LAFFER TERHADAP POSISI PAJAK TANGGUHAN PERUSAHAAN DAN PERUBAHAN TARIF PAJAK PENGHASILAN (Studi Empiris pada Perusahaan yang Terdaftar di BEI Periode 2018-2021) Helen Sophia Siahaan; Endang Kiswara
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the impact of tax reform on companies in reported earnings. Chytis revealed that the effect of corporate tax reform on reported earnings and financial position of companies has been extensively recognized in the literature. However, only a few studies that separate deferred tax items to be together with the same disclosure reveal aspects of corporate behavior around the reform. The research was conducted using descriptive analysis method on the company's annual financial statements. Partial least squares (PLS) analysis is used to identify the effect of tax reform (on position tax resilience) which has a significant effect on the company's net profit.The results show that the effect of tax reform on the position of deferred tax assets has a statistically significant effect on the company's net profit.
PENGARUH CSR, LIKUIDITAS, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Rika Juli Arta; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This research analyzed whether corporate social responsibility, liquidity, profitability, firm size, and leverage affect tax avoidance. The dependent variable in this research is tax avoidance proxied by the cash-effective tax rate. In contrast, the independent variables in this research are corporate social responsibility, liquidity, profitability, and company size. This research used quantitative methods. The population in this research are manufacturing companies on the Indonesia Stock Exchange. The sample selection technique uses purposive sampling. Multiple linear regression analysis is a statistical method used to test the hypothesis in this research. The findings of this research are that corporate social responsibility has a significant positive effect on tax avoidance. Liquidity has a significant negative effect on tax avoidance. Profitability has a significant negative effect on tax avoidance. Company size has a significant positive effect on tax avoidance. Leverage has a significant negative effect on tax avoidance.

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