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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 13 Documents
 1   2 
Search results for , issue "Volume 6, Nomor 2, Tahun 2017" : 13 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS Muhamad Ilkham; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (88.573 KB)

Abstract

This study aimed to analyze the factors which affect the willingness to pay taxes. Variables used in this research is the willingness to pay taxes as a dependent variable, pay taxes awareness, knowledge and understanding of tax laws, the perception of the effectiveness of the tax system as independent variables.This study uses a quantitative method where the data obtained from the questionnaire with purposive random sampling method. Analysis of the data in this study using multiple linear regression with SPSS for Windows.The results of this study are as follows: (1) awareness of paying taxes positive and significant effect on the willingness to pay taxes, (2) knowledge and understanding of regulations, taxation positive and significant effect on the willingness to pay taxes, (3) the perception of the effectiveness of the tax system positive and significant effect on the willingness to pay taxes.
PENGARUH FINANCIAL DISTRESS DAN GOOD CORPORATE GOVERNANCE TERHADAP PRAKTIK TAX AVOIDANCE PADA PERUSAHAAN M ANUFAKTUR Rani Alifianti Herdian Putri; Anis Chariri
Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (121.732 KB)

Abstract

Taxes are the biggest revenue source of state, so that practice of tax avoidance is strongly discourage by the government. But in fact, there are so many tax avoidance case done by companies that will make state get loss. This study aims to determine the effect of institutional ownership, managerial ownership and audit committee on tax avoidance simultaneously and partially in the automotive subsector listed in the Indonesia Stock Exchange (IDX) 2011-2015. The analytical method that was used are descriptive statistics and multiple linier regression analysis using SPSS. The results showed that financial distress gives positive effect significantly and managerial ownership gives negative effect significantly on tax avoidance. While board of directors give a result as it significantly positive on tax avoidance, hence board of committees and audit committee give negative effect on tax avoidance.
THE IMPACT OF AUDIT COMMITTEE CHARACTERISTICS ON FINANCIAL DISTRESS Nano Siswanto; Fuad Fuad
Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (99.452 KB)

Abstract

This study investigates the impact of audit committee characteristics on financial distress. This study uses four characteristics of audit committee. That is size of audit committee, independence of audit committee, meeting frequency of audit committee and competency of audit committee. Population used in this study is 123 servicing listed firms in Indonesia Stock Exchange in 2013-2015. Based on purposive sampling method, there are 92 samples that consist of 27 financially distressed firms and 65 non-financially distressed firms. Financial distress criteria are measured by a company that has a negative net income for two years in a row. Data are analyzed using logistic regression with SPSS 20. The results show that audit committee competence has significant negative affect with financial distress.

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