PENTINGNYA KUALITAS INFORMASI INTERNAL TERHADAP PENGHINDARAN PAJAK

Heranantio Anggoro Putra; Moh Didik Ardiyanto

PENTINGNYA KUALITAS INFORMASI INTERNAL TERHADAP PENGHINDARAN PAJAK

*Heranantio Anggoro Putra - Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

Moh Didik Ardiyanto - Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

How to cite (IEEE): H. A. Putra, and M. D. Ardiyanto, "PENTINGNYA KUALITAS INFORMASI INTERNAL TERHADAP PENGHINDARAN PAJAK," Diponegoro Journal of Accounting, vol. 6, no. 3, pp. 448-461, Nov. 2017. [Online]. Retrieved from :

How to cite (APA): Putra, H. A., & Ardiyanto, M. D. (2017). PENTINGNYA KUALITAS INFORMASI INTERNAL TERHADAP PENGHINDARAN PAJAK. Diponegoro Journal of Accounting, 6(3), 448-461. Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/19250

How to cite (BCREC): Putra, H. A., Ardiyanto, M. D. (2017). PENTINGNYA KUALITAS INFORMASI INTERNAL TERHADAP PENGHINDARAN PAJAK. Diponegoro Journal of Accounting, 6 (3), 448-461 Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/19250

How to cite (Chicago): Putra, Heranantio A., and Moh D. Ardiyanto. "PENTINGNYA KUALITAS INFORMASI INTERNAL TERHADAP PENGHINDARAN PAJAK." Diponegoro Journal of Accounting 6, no. 3 (2017): 448-461. Accessed : April 16, 2025. https://ejournal3.undip.ac.id/index.php/accounting/article/view/19250

How to cite (Vancouver): Putra HA, Ardiyanto MD. PENTINGNYA KUALITAS INFORMASI INTERNAL TERHADAP PENGHINDARAN PAJAK. Diponegoro Journal of Accounting [Online]. 2017 Nov;6(3):448-461. Retrieved from: https://ejournal3.undip.ac.id/index.php/accounting/article/view/19250.

How to cite (Harvard): Putra, H. A., and Ardiyanto, M. D., 2017. PENTINGNYA KUALITAS INFORMASI INTERNAL TERHADAP PENGHINDARAN PAJAK. Diponegoro Journal of Accounting, [Online] Volume 6(3), pp. 448-461. Retrieved from: https://ejournal3.undip.ac.id/index.php/accounting/article/view/19250 [Accessed : 16 Apr. 2025].

How to cite (MLA8): Putra, Heranantio Anggoro, and Moh Didik Ardiyanto. "PENTINGNYA KUALITAS INFORMASI INTERNAL TERHADAP PENGHINDARAN PAJAK." Diponegoro Journal of Accounting, vol. 6, no. 3, 20 Nov. 2017, pp. 448-461 , https://ejournal3.undip.ac.id/index.php/accounting/article/view/19250. Retrieved : 16 Apr. 2025.

BibTex Citation Data :

@article{DJA19250,
    author = {Heranantio Anggoro Putra and Moh Didik Ardiyanto},
    title = {PENTINGNYA KUALITAS INFORMASI INTERNAL TERHADAP PENGHINDARAN PAJAK},
    journal = {Diponegoro Journal of Accounting},
  volume = {6},
    number = {3},
    year = {2017},
    keywords = {internal information quality, tax avoidance, tax risk},
    abstract = {  The purpose of this study is to examine   the influence of Internal Information Quality of an enterprise on tax avoidance planning and tax risk reduction on an enterprise.                The population in this study consists of   mining companies listed  in Indonesia Stock Exchange in 201  1-201  4 period. Method of collecting data in this research is purposive sampling.   After doing sampling stage and data tabulation, achieved 18 companies for 4 years of financial statement period that eligible for the further observation. Hypothesis examinations are using multiple regression analyze and regression analyze usingModerated Regression Analysis (MRA) for the moderating variable on SPSS20.   The empirical result of this study shows that Internal Information Quality isn’t influencing tax avoidance. Even it was moderated by improved coordination and reduced uncertainty variables. But, this study shows that higher Internal Information Quality influencing the lower taxk risk },
   issn = {2337-3806},   pages = {448--461}    url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/19250}
}

Refworks Citation Data :

@article{{DJA}{19250}, author = {Putra, H., Ardiyanto, M.}, title = {PENTINGNYA KUALITAS INFORMASI INTERNAL TERHADAP PENGHINDARAN PAJAK}, journal = {Diponegoro Journal of Accounting}, volume = {6}, number = {3}, year = {2017}, url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/19250} }

Citation Format:

Abstract

The purpose of this study is to examine the influence of Internal Information Quality of an enterprise on tax avoidance planning and tax risk reduction on an enterprise.

The population in this study consists of mining companies listed in Indonesia Stock Exchange in 2011-2014 period. Method of collecting data in this research is purposive sampling. After doing sampling stage and data tabulation, achieved 18 companies for 4 years of financial statement period that eligible for the further observation. Hypothesis examinations are using multiple regression analyze and regression analyze usingModerated Regression Analysis (MRA) for the moderating variable on SPSS20.

The empirical result of this study shows that Internal Information Quality isn’t influencing tax avoidance. Even it was moderated by improved coordination and reduced uncertainty variables. But, this study shows that higher Internal Information Quality influencing the lower taxk risk

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Keywords: internal information quality, tax avoidance, tax risk

Article Info

Section: Articles

Language : ID

In Volume 6, Nomor 3, Tahun 2017