Global Journal of Business and Social Science Review journal homepage:
|
|
- Nickolas McDowell
- 6 years ago
- Views:
Transcription
1 Global Journal of Business and Social Science Review journal homepage: GJBSSR, Vol. 4(1), October - December 2015: ISSN The Effect of Tax Inspection in Compliance With Taxpayers Pay Income Tax (Income Tax article 25) Case Ctudy on Tax Office Pratama Tampan Pekanbaru * Atika Zarefar 1*, Arumega Zarefar 2, Andreas 3 1 Lecturer, Department of Accounting, Polytechnic Caltex of Riau-28265, Pekanbaru, Indonesia 2, 3 Lecturer, Department of Accounting, Faculty of Economic, Riau University-28293, Pekanbaru, Indonesia ABSTRACT Objective The purpose of this study is to determine the effect of tax inspections of compliance in the corporate taxpayers pay income tax in particular article 25 of income tax on Tax Office (KPP) Pratama Pekanbaru Tampan. Methodology/Technique The object of this study is the taxpayers who examined his or Tax Assessment Letter (SKP) published in There are 17 corporate that used as a sample of this research. The method that using to analyse is a descriptive quantitative method. Findings The results of this study demonstrate that there is no influence of the tax inspections for compliance in the corporate taxpayers pay income taxes, especially income tax article 25. Novelty In this research, we finding that assessment which did by tax officer not influence the compliance of the corporate taxpayers. This is not in line with the object of doing an assessment. Type of Paper: Conceptual Keywords: Tax inspections, compliance, income tax article 25, descriptive quantitative method 1. Introduction Generally there are no people who are glad on paying taxes, because the tax is an expense without direct remuneration (UU no. 36, 2008). So that taxpayers tend to try to pay the least possible taxes and tax evasion (tax avoidance) as long as it is within the rules (loop holes). As a consequence, for the conservative principles of business entity are the limited opportunities to maximize profits reported. This resulted in a conflict of interest between the company and users of financial statements to encourage the use of policies to manipulate financial information unilaterally. This is certainly an impact on tax reporting cases. If we look from the fiscal side, the role of taxation is very important for the state revenues to finance state expenditures, both for routine expenses, as well as development expenditure (budgetary function). The greater the tax paid by the company's the greater revenue that country * Paper Info: Revised: September, 2015 Accepted: December, 2015 * Corresponding author: atika@pcr.ac.id Affiliation: Accounting, Polytechnic Caltex of Riau ISSN GATR Enterprise. All rights reserved.
2 can receive. Because of the importance of the contribution of taxes in state revenue, the taxpayer has a role and a great responsibility in implementing the provisions of the Law of Taxation with all its implementing regulations. In order to improve taxpayer compliance (WP) as part of efforts to secure tax revenues and refer to the Strategic Plan of the Directorate General of Taxation (DGT) and the achievement of Key Performance Indicators (KPI) in 2012, DJP need to optimize the delivery of the Notification letter (SPT) through the submission of tax return compliance policies in One of them is to establish the size of the submission compliance ratio of notification letter (SPT) Income Tax (Annual Income Tax) in 2012 of at least 62.50%. (DGT, 2012). In the present study, the researchers chose to study the case in Tax Office (KPP) Pratama Pekanbaru Tampan looking and focused on the corporate taxpayers. The reason the researchers chose to study the case in Tax Office Pratama Pekanbaru Tampan is as Tax Office Pratama Pekanbaru Tampan is the Tax Office which operates most closely with researchers. While there are two reasons researchers focused on company taxpayers, first because the company income tax including a large contributor of tax revenue intax Office Pratama Pekanbaru Tampan. It can be seen from the greater contribution of income tax paid by the company compared to the income tax paid by individuals. The second reason is because of a smaller percentage of income tax revenue attainment from company taxpayers (Tax Article 25) when compared to the percentage achievement of individual income tax revenue. It can be seen from table 1 below. Tabel 1. Net Tax Revenue Tax Office Pratama Pekanbaru Tampan Per 31 December 2011 Types of tax A. Income Tax a.5. Income tax article 25/29 Individual Plan 2011 (APBNP) (Rp.) Net realization (Rp.) Achievement (%) 7,350,450,565 13,653,914, % a.6. Income tax article 25/29 Institution Source: Data MPN 10 January ,277,636,776 41,234,356, % From the above table, it demonstrates that the receipt of the company taxpayer (Article 25/29) is a large reception at the Tax Office Pratama Pekanbaru Tampan, but instead, the percentage of realization is far below its planning. The percentage of tax revenue from corporate taxpayers (Article 25/29) in 2011 only reached 54.06% or below half of planning revenues in Review of Literature 2.1 Income Tax article 25 Income Tax (abbreviated as PPh) imposed on the taxpayer in a given period called a tax year. Based on this, the calculation and income tax calculation is done once a year as outlined in the annual tax return. Because the income tax calculation is done once a year, then this calculation should be done after one year of the end so that all the data of income in one year is known. In this way, the amount of income tax payable of course that must be paid will be known when a tax year has ended. In order for the tax payment is not done at once which would be burdensome, then made the mechanism of tax payment in advance or repayment every month. Instalment payments or instalment is called the Income Tax Article 25 (PPh article 25). (Mardiasmo, 2008). The instalment of Income Tax Article 25 shall be calculated in accordance with the provisions. In general, how to calculate the income tax based on the Article 25 Data SPT previous year. That is, we assume that earnings this year equal to the income the previous year. Of course there will be a difference with the actual condition when the tax year is now over. The 243 P a g e
3 difference is exactly what we pay a year-end tax deficiency. Underpayment end of the year usually called Tax Article 29. If the difference indicates an overpayment that called Tax Article 28, then this condition is called Taxpayers requesting refunds or tax overpayment that has been done, (Gunadi, 2009). In general, this tax installment amounts payable based to the Income Tax Income Tax SPT last year reduced by tax credits Income Tax Articles 21, 22, 23 and 24, divided by 12, or the number of months in the part of the tax year. For example, SPT 2007 showed the following data: Income tax payable 50,000,000 Income Tax Credit Articles 21, 22, 23 and 24 35,000,000 Thus, article 25, 2008 to be paid each month is as follows: Income tax payable 50,000,000 Income Tax Credit Articles 21, 22, 23 and 24 35,000,000 Difference 15,000,000 Tax Article 25 = 15,000,000: 12 = 1,250,000 Income Tax Article 25 for the months before the deadline for submission of their annual tax return is equal to the income tax under Article 25, the last month of the tax year ago. If the tax year is the calendar year (January to December), it is a few months before the deadline for submission of their annual tax return is January and February. Thus, Tax Article 25 in January and February 2008 is equal to Income Tax Article 25 December 2007, (Gunadi, 2009). If in the current year issued Tax Assessment Letter (SKP) for the preceding taxable year, then the amount of tax installment is recalculated based SKP and apply from the following month after the publication of SKP. 2.2 Tax Compliance According to Simon James et al cited by Gunadi (2005), the idea of tax compliance is the taxpayer has a willingness to meet their tax obligations in accordance with the applicable rules without the need for the holding of the tax audit, investigation thorough, warnings, or even threats and sanctions legal or administrative. A notification letter is a letter by the taxpayer is used to report the calculation and/ or payment of taxes, taxes and/ or non-taxable income and/ or assets and liabilities in accordance with the provisions of tax legislation. (Gunadi, 2005) Types of Tax: 1. Notification Letter Period (SPT-Masa) Notification Letter-period is a letter by the taxpayer is used to report the calculation and payment of the tax payable or in a tax period or time. 244 P a g e
4 2. Notification Letter Annual (SPT-Tahunan) Notification Letter- Annual is a letter by the taxpayer is used to report the calculation and payment of tax payable in a tax year. The deadline for submission of notification letter is: 1. For the Notification Letter Period, no later than 20 days after the end of the tax period, Unless the deadline for submission of SPT - Future income tax Article 22 Imports that is 14 days after the end of the tax period. 2. For the Notification Letter of Annual Income Tax Return individual taxpayer, no later than three months after the end of the tax year. 3. For the Notification Letter of Annual Income Tax corporate taxpayer, at the latest four months after the end of the tax year. Notification Letter is considered not submitted if: 1. Notification Letter is not signed. 2. Notification Letter is not fully enclosed information and / or documents that have been set. 3. Notification Letter of the claimed overpayment delivered after three years after the end of the tax period, part of the fiscal year or fiscal year, and the taxpayer has been reprimanded in writing, or 4. Notification Letter submitted after the Directorate General of Taxation checks or issuing tax assessments. 2.3 Tax Audit Tax audits is a series of activities to seek, collect, process data or other information to verify compliance fulfilment of tax obligations and for other purposes in order to implement the provisions of the tax legislation. (Mardiasmo, 2008) Compliance testing compliance with tax obligations: a. Notification letter (SPT) overpayments and losses. b. Notification letter (SPT) no or late delivered. c. Notification letter (SPT) meets specified criteria the Director General of Tax to be examined. d. indications not fulfilled obligations other than the obligations to the letter. e. Indications of unfulfilled obligations other than the obligations to the letter. 2. Another objective, namely: a. Giving Tax identification number (TIN). b. Elimination TIN. c. Inauguration PKP in position and confirmation or revocation of the inauguration of PKP. 245 P a g e
5 d. Taxpayers file an objection or appeal. e. Collecting material for the preparation of Net Income Calculation Norm. f. Matching the data or information tools. g. Determination of the taxpayer located in a remote place. h. The determination of one or more places subjects to VAT. 3. Research Methodology 3.1 Research Object The population in this study are all Tax Assessment Letter (SKP) of company taxpayers issued by the Tax Office Pratama Pekanbaru Tampan in 2010, and the compliance of company taxpayers one year before and one year after the tax audit conducted by the Tax Office Pratama Pekanbaru Tampan in Type and Source of Data The source of data used in the study come from internal sources and the secondary data. Secondary data such as tax compliance reports and results of tax assessment letter of company taxpayers published in 2010 in Tax Office Pratama Pekanbaru Tampan. 3.3 Data Collection Methods Data collection methods used by researchers are as follows: Documentation Researchers collected data by writing the documents related to tax compliance board and other data such as data Tax assessment letter of company taxpayers, published in 2010, well an assessment letter on tax underpayment (SKPKB), an assessment letter on tax underpayment extra (SKPKBT), an assessment letter on tax overpayment (SKPLB), or an assessment letter on tax nil (SKPN) required in this study Literature study Literature study is conducted with the aim to obtain a theoretical basis through literature, books, reports, lecture notes, articles, papers, journals, and other sources that are relevant in connection with the issues discussed related to the existing problems and useful in this thesis for the resolution. 3.4 Operational Definitions Tax Audit Tax audit is judging by the number of Tax Assessment Letter (SKP) of company taxpayers issued by Tax Office Pratama Pekanbaru Tampan in Tax Assessment Letter (SKP) published consisted of an assessment letter on tax underpayment (SKPKB), an assessment letter on tax underpayment extra (SKPKBT), an assessment letter on tax overpayment (SKPLB), and an assessment letter on tax nil (SKPN). 246 P a g e
6 3.4.2 Compliance of company taxpayers Compliance of corporate taxpayers can be seen from the data of compliance of company taxpayers for the type of income tax article 25 (PPh article 25), which can be seen from the data of tax payment slip (SSP) Tax Article 25 accepted on Tax Office Pratama Pekanbaru Tampan one year before and one year after the tax audit in Data Analysis Method The research is quantitative descriptive. Quantitative research is done by finding the percentage of compliance of company taxpayers on a monthly basis over a period of 2 years, i.e. one year before the examination and one year after tests carried out in 2010 by Tax Office Pratama Pekanbaru Tampan. Then the percentage obtained, the researchers compared the percentage of compliance obtained a year before and after the tax audit, if there are significant changes to the compliance of payment/ reporting of income tax paid by the Article 25 (PPh article 25) of company taxpayers on Tax Office Pratama Pekanbaru Tampan with a hearing in Acknowledgements After the researchers calculate percent of compliance each corporate, data that researchers found is as follows: 1. The level of tax compliance in paying income tax article 25 in May decreased by 11.5%% (47 %% %) after the examination. 2. The level of tax compliance in paying income tax article 25 in June decreased by 23.3% (58.8% %) after the examination. 3. The level of tax compliance in paying income tax article 25 in July decreased by 47.1% (76.5% %) after the examination. 4. The level of tax compliance in paying income tax article 25 in August decreased by 29.4% (70.6% %) after the examination. 5. The level of tax compliance in paying income tax article 25 in September decreased by 23.5% (64.7% %) after the examination. 6. The level of tax compliance in paying income tax article 25 in October decreased by 29.4% (58.8% %) after the examination. 7. The level of tax compliance in paying income tax article 25 in November decreased by 23.6% (53% %) after the examination. 8. The level of tax compliance in paying income tax article 25 in December decreased by 35.3% (64.7% %) after the examination. 9. The level of tax compliance in paying income tax article 25 in January increased by 23.6% (53% %) after the examination. 10. The level of taxpayer compliance in paying income tax article 25 in February increased by 29.4% (47% %) after the examination. 11. The level of tax compliance in paying income tax article 25 in March increased by 41.2% (53% %) after the examination. 12. The level of tax compliance in paying income tax article 25 in April increased by 23.5% (47% %) after the examination. 247 P a g e
7 Based on the results of data analysis in the previous discussion, it can be concluded that the tax period May to December levels of compliance of taxpayer company after the tax audit has declined when compared with the level of compliance before the tax audit in 2010, while the tax period January to April the level of compliance of taxpayer company after tax audit have greater than before when compared to the level of compliance before the tax audit in But the overall level of compliance with corporate taxpayers decreased by 8.8% from 48% in 2009 to 39.2% in As a conclusion, there is no significant influence of the tax audit to the level of compliance tax in Tax Office Pratama Pekanbaru Tampan. References Santoso, Waluyo. (2008). Analisis Risiko Ketidakpatuhan Wajib Pajak Sebagai Dasar Peningkatan Kepatuhan Wajib Pajak. Jurnal Keuangan Publik Vol. 5, No. 1, Gunadi. (2005). Fungsi Pemeriksaan Terhadap Peningkatan Kepatuhan Pajak. Jurnal Perpajakan Indonesia. Vol 4, 5: Gunadi. (2009). Akuntansi Pajak. Jakarta: PT Gramedia. Ilyas, Wiryawan B.,dan Richard Burton. (2001). Hukum Pajak. Jakarta : Salemba Empat. Mardiasmo. (2008). Perpajakan. Yogyakarta: Penerbit Andi. Sekaran, Uma. (2006). Research Methods For Business (Buku 1 Edisi 14), Jakarta : Salemba Empat. Sekaran, Uma. (2006). Research Methods For Business (Buku 2 Edisi 14), Jakarta : Salemba Empat. Keputusan Direktur Jenderal Pajak Nomor Kep-537/PJ./2000 tanggal 29 Desember Keputusan Menteri Keuangan Nomor 545/KMK.04/2000 Tentang Tata Cara Pemeriksaan Pajak sebagaimana telah diubah dengan Peraturan Menteri Keuangan Republik Indonesia Nomor 123/PMK.03/2006. Peraturan Menteri Keuangan Nomor 208/PMK.03/2009, Tentang Penghitungan Besarnya Angsuran Pajak Penghasilan Dalam Tahun Pajak Berjalan Yang Harus Dibayar Sendiri Oleh Wajib Pajak Baru, Bank, Sewa Guna Usaha Dengan Hak Opsi, Badan Usaha Milik Negara, Badan Usaha Milik Daerah Dan Wajib Pajak Lainnya Termasuk Wajib Pajak Orang Pribadi Pengusaha Tertentu. Surat Edaran Dirjen Pajak No. SE-06/PJ/2012 Tentang Target Rasio Kepatuhan Penyampaian Surat Pemberitahuan Pada Tahun Undang-undang No. 28 Tahun 2007 Tentang Ketentuan Umum dan Tata Cara Perpajakan. Undang-undang No.36 tahun 2008 Tentang Perubahan Keempat atas Undang-Undang Nomor Tahun 1983 tentang Pajak Penghasilan. Rini, Indah Pengaruh Pemeriksaan Pajak terhadap Kepatuhan Wajib Pajak Memenuhi Kewajiban Perpajakan pada KPP Jakarta Kebayoran Baru Dua. Tesis Ilmu Sosial Universitas Indonesia: Jakarta. 248 P a g e
8 Fika Agusti, Asri. (2008). Pengaruh Tingkat Kepatuhan Wajib Pajak Badan terhadap Peningkatan Penerimaan Pajak yang Dimoderasi oleh Pemeriksaan Pajak pada KPP Pratama. Jurnal pada Simposium Akuntansi Nasional 12. Mustikasari, Elia. (2007). Kajian Empiris Tentang Kepatuhan Wajib Pajak Badan di Perusahaan Industri Pengolahan di Surabaya, Simposium Nasional Akuntansi X. Makasar P a g e
THE EFFECT OF ADDITION OF TAXPAYERS NUMBER, TAX AUDIT, TAX BILLING, AND TAXPAYERS COMPLIANCE TOWARD TAX REVENUE
Research: THE EFFECT OF ADDITION OF TAXPAYERS NUMBER, TAX AUDIT, TAX BILLING, AND TAXPAYERS COMPLIANCE TOWARD TAX REVENUE By: W A L U Y O Lecturer at Mercubuana University Jakarta Abstract. The purpose
More informationEmpirical Study on the Levels of Tax Audit and of Tax Compliance: Case Study in KPP Madya Sidoarjo
Empirical Study on the Levels of Tax Audit and of Tax Compliance: Case Study in KPP Madya Sidoarjo Syafi i 1, Iqbal Fatah 2 1 Faculty of Economics, Bhayangkara University, Surabaya, 2 Tax Office Kanwil
More informationSEMESTER LEARNING PLANS
SEMESTER LEARNING PLANS SUBJECT : TAXATION-I BACHELOR DEGREE IN ACCOUNTING WITH HONOURS 2016 EKA 4070 Taxation I Program S-1 Accounting Page 1 Course Name Course code / credits Study program Semester Course
More informationInternational Journal Of Core Engineering & Management Volume-4, Issue-12, March-2018, ISSN No:
CORRELATION AND COVARIANCE PCA TOOLS FOR TAX ANALISYS: EVIDENCE FROM INDONESIA Nursito Lectur at the Faculty of Magister Economics Universitas Budi Luhur Jakarta Universitas Singaperbangsa, Karawang, Jawa
More informationBA (Bachelor Accounting) From Dept.Accounting at Universitas Jayabaya., Indonesia
2018 IJSRST Volume 4 Issue 5 Print ISSN: 2395-6011 Online ISSN: 2395-602X Themed Section: Science and Technology Influence of Compulsory Tax Compulsion on Acceptance of Income Tax on the Office of Tax
More informationTHEORETICAL FRAMEWORK
THE INFLUENCE OF NOTICE OF TAX COLLECTION AND NOTICE OF TAX UNDERPAYMENT ASSESSMENT ON REVENUE OF INCOME TAX ARTICLE 25 (STUDY AT TAX OFFICE MADYA MALANG PERIOD OF 2009 2013) Ni matul Faizah Suhadak Siti
More informationJAFFA Journal of Auditing, Finance, and Forensic Accounting E-ISSN: ISSN:
OPEN ACCESS Vol.5, No.2, October 2017 Pages 120-131 JAFFA Journal of Auditing, Finance, and Forensic Accounting E-ISSN:2461-0607 ISSN:2339-2886 http://jaffa.trunojoyo.ac.id/jaffa LAND ASSET APPRAISAL POST-TAX
More information24 Jurnal Akuntansi, Keuangan dan Bisnis Vol. 11, No. 1, Bulan Mei 2018, Jurnal Politeknik Caltex Riau
24 Jurnal Akuntansi, Keuangan dan Bisnis Vol. 11, No. 1, Bulan Mei 2018, 24-30 Jurnal Politeknik Caltex Riau http://jurnal.pcr.ac.id Effect of Tax Rate, Taxation Technology and Information, Possibility
More informationTHE EFFECT OF GOOD CORPORATE GOVERNANCE ON TAX AVOIDANCE: EMPIRICAL STUDY OF THE INDONESIAN BANKING COMPANY
Research. THE EFFECT OF GOOD CORPORATE GOVERNANCE ON TAX AVOIDANCE: EMPIRICAL STUDY OF THE INDONESIAN BANKING COMPANY Waluyo Mercu Buana University, Jakarta Abstract. The purpose of this study aims to
More informationJournal of Accounting Auditing and Business (ISSN: ), Volume 2, Issue 2, 2018
Analysis of Factors that Influence Taxpayers Compliance in Fulfilling their Taxation Obligations: Study of Small Medium Entrepreneur (SMEs) Taxpayers Based on e- Commerce in the Bandung Area Ayu Fuady
More informationGovernment of Indonesia has published
EFFECT OF CORPORATE TAX RATE REDUCTION ON EARNINGS MANAGEMENT PRACTICES: A CASE STUDY IN INDONESIA Maxon Hakim Wijaya Accounting Department, Universitas Indonesia ABSTRACT Government of Indonesia has reduced
More informationThesa Adi Purwanto and Fadhilah Haris
The 2nd International Conference on Vocational Higher Education (ICVHE) 2017 The Importance on Advancing Vocational Education to Meet Contemporary Labor Demands Volume 2018 Conference Paper The Impact
More informationJURNAL ASET (AKUNTANSI RISET)
JURNAL ASET (AKUNTANSI RISET), 9 (2), 2017, 93-104 Published every June and December JURNAL ASET (AKUNTANSI RISET) ISSN:2541-0342 (Online). ISSN:2086-2563 (Print). http://ejournal.upi.edu/index.php/aset
More informationEFFECT OF TAX KNOWLEDGE ON INDIVIDUAL TAXPAYERS COMPLIANCE
Economics & Business Solutions Journal Volume 1, Number 1, 2017, 1-19 EFFECT OF TAX KNOWLEDGE ON INDIVIDUAL TAXPAYERS COMPLIANCE Anita Damajanti 1 Abdul Karim,SE.MSi.Akt 2 Economics Faculty, Semarang University
More informationState University with Legal Entity and the Impact to the Rights and Obligations of the Tax Transaction: Case of the University of Indonesia
The 2nd International Conference on Vocational Higher Education (ICVHE) 2017 The Importance on Advancing Vocational Education to Meet Contemporary Labor Demands Volume 2018 Conference Paper State University
More informationSYLLABUS TAXATION 1 (3 SKS) ECAU EVEN SEMESTER 2018/2019
UNIVERSITAS INDONESIA FACULTY OF ECONOMICS AND BUSINESS DEPARTEMENT OF ACCOUNTING UNDERGRADUATE PROGRAM SYLLABUS TAXATION 1 (3 SKS) ECAU603101 EVEN SEMESTER 2018/2019 No. Lecturer E-mail Regular Class
More informationPotentials of Regional Owned Enterprises in West Papua Develompment from Liquidity Perspective
JOURNAL RESEARCH AND ANALYSIS : MANAGEMENT AND BUSINESS e-issn: 2597-6621 dan p-issn: 0000-0000 This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. Potentials
More informationCOMPARATIVE ANALYSIS OF TAX PLANNING IMPLEMENTATION TO INCOME TAX PAYMENT ON COMPANY X
COMPARATIVE ANALYSIS OF TAX PLANNING IMPLEMENTATION TO INCOME TAX PAYMENT ON COMPANY X Carisa Endah Purnama Sari Eddy ABSTRACT This study aimed to analyze how tax planning make the company s tax liabilities
More informationCorresponding Author: Andi Iswoyo. * Andi Iswoyo 1, Yuli Ermawati 2, Alfi Nugroho 3, R. Wilopo 4
International Journal of Business and Management Invention ISSN (Online): 2319 8028, ISSN (Print): 2319 801X Volume 6 Issue 9 September. 2017 PP 31-37 Review of the Implementation of Government Regulation
More informationINTERNAL AND EXTERNAL FACTORS AFFECTING TAXPAYER COMPLIANCE OF TAX AMNESTY PARTICIPANTS
International Journal of Economics, Commerce and Management United Kingdom ISSN 2348 0386 Vol. VII, Issue 4, April 2019 http://ijecm.co.uk/ INTERNAL AND EXTERNAL FACTORS AFFECTING TAXPAYER COMPLIANCE OF
More informationAUTHORITY OF BALI PROVINCIAL GOVERNMENT IN THE COLLECTION OF SURFACE WATER TAX IN BALI PROVINCE
Jurnal Prasada, Vol. 5, No. 1, Maret 2018, 47-53 Available Online at https://ejournal.warmadewa.ac.id/index.php/prasada P ISSN: 2337-759X - E ISSN: 2548-4524 AUTHORITY OF BALI PROVINCIAL GOVERNMENT IN
More informationANALYSIS CALCULATION OF DEPRECIATION FIXED ASSETS ACCORDING TO FINANCIAL ACCOUNTING STANDARDS AND TAX LAWS AS WELL AS IMPACT ON TAXABLE INCOME IN PT
Jurnal Accountability Volume 07, Nomor 01, 2018, 11-20 ANALYSIS CALCULATION OF DEPRECIATION FIXED ASSETS ACCORDING TO FINANCIAL ACCOUNTING STANDARDS AND TAX LAWS AS WELL AS IMPACT ON TAXABLE INCOME IN
More informationJAFFA Journal of Auditing, Finance, and Forensic Accounting E-ISSN: ISSN:
OPEN ACCESS Vol.5, No.2, October 2017 Pages92-109 JAFFA Journal of Auditing, Finance, and Forensic Accounting E-ISSN:2461-0607 ISSN:2339-2886 http://jaffa.trunojoyo.ac.id/jaffa FINANCIAL PERFORMANCE ASSESSMENT
More informationTHE EFFECT OF E-FILING ON THE OF COMPLIANCE INDIVIDUAL TAXPAYER, MODERATED BY TAXATION SOCIALIZATION
THE EFFECT OF E-FILING ON THE OF COMPLIANCE INDIVIDUAL TAXPAYER, MODERATED BY TAXATION SOCIALIZATION Sihar Tambun Yeny Kopong ABSTRACT This study was conducted to determine the effect of E-Filing Compliance
More informationACCOUNTABILITY AND FINANCIAL PERFORMANCE of LOCAL GOVERNMENT in INDONESIA
ACCOUNTABILITY AND FINANCIAL PERFORMANCE of LOCAL GOVERNMENT in INDONESIA A) Aminah 1 *, B) Lindrianasari 2 Faculty of Economics, University of Bandar Lampung, Lampung, Indonesia *Corresponding email:
More informationThe Influence of Company s Reputation and Company s Financial Performance towards Tax Planning of Public Companies in Indonesia
The Influence of Company s Reputation and Company s Financial Performance towards Tax Planning of Public Companies in Indonesia Fajar Lina, Yossi Diantimala, Zuraida To Link this Article: http://dx.doi.org/10.6007/ijarbss/v8-i8/4469
More informationANALYSIS OF RECORDING, CALCULATION AND REPORTING OF VALUE ADDED TAX (VAT) BASED ON E-FAKTUR AT PT. BERKAT REHOBOT MANADO
Jurnal Accountability Volume 07, Nomor 01, 2018, 2132 ANALYSIS OF RECORDING, CALCULATION AND REPORTING OF VALUE ADDED TAX (VAT) BASED ON EFAKTUR AT PT. BERKAT REHOBOT MANADO Riri I. C Lumikis 1, Ventje
More informationAnalysis of Company Tax Compliance Related to Foreign Investment: Case Study in Indonesia
The 2nd International Conference on Vocational Higher Education (ICVHE) 2017 The Importance on Advancing Vocational Education to Meet Contemporary Labor Demands Volume 2018 Conference Paper Analysis of
More informationLAMPIRAN I PERATURAN DIREKTUR JENDERAL PAJAK NOMOR : PER-40/PJ/2010 TENTANG : PENGEMBALIAN KELEBIHAN PEMBAYARAN PAJAK YANG SEHARUSNYA TIDAK TERUTANG
LAMPIRAN I PERATURAN DIREKTUR JENDERAL PAJAK NOMOR : PER-40/PJ/2010 TENTANG : PENGEMBALIAN KELEBIHAN PEMBAYARAN PAJAK YANG SEHARUSNYA TIDAK TERUTANG BAGI WAJIB PAJAK LUAR NEGERI INSTRUCTIONS FOR APPLICATION
More informationINTERNATIONAL JOURNAL OF SCIENTIFIC & TECHNOLOGY RESEARCH VOLUME 6, ISSUE 06, JUNE 2017 ISSN
Analysis Of The Effectiveness Of Tax Billingusing A Letter Of Reprimand In Increasing The Acceptance Of Income Tax Year 2011-2014 Agency (Study On Taxation Service Offices Pratama Medan East) Putri Kemala
More informationBI Rate, Inflation, Exchanges IDR - USD, and Gold on the Index of Kompas 100 in Jakarta Islamic Index Period
ISSN : 0972-9380 available at http: www.serialsjournal.com Serials Publications Pvt. Ltd. Volume 14 Number 4 2017 BI Rate, Inflation, Exchanges IDR - USD, and Gold on the Index of Kompas 100 in Jakarta
More informationFactors Influencing Individual Taxpayers Compliance In The Region Ex- Resident of Surakarta
IOSR Journal of Economics and Finance (IOSR-JEF) e-issn: 232-5933, p-issn: 232-5925.Volume 9, Issue Ver. III (Jan.- Feb.208), PP 06- www.iosrjournals.org Factors Influencing Individual Taxpayers Compliance
More informationDevelopment of Financial Statement and Income Tax Application for SMEs in East Java Indonesia
IOSR Journal of Mobile Computing & Application (IOSR-JMCA) e-issn: 2394-0050, P-ISSN: 2394-0042.Volume 4, Issue 3 (Jul. - Aug. 2017), PP 13-23 www.iosrjournals.org Development of Financial Statement and
More informationAnalysis of Effectiveness of New Region Expansion in Lampung Province
Review of Integrative Business and Economics Research, Vol. 6, Issue 3 263 Analysis of Effectiveness of New Region Expansion in Lampung Province Khairudin Universitas Bandar Lampung Aminah Universitas
More informationTHE INFLUENCE OF TAX AUDIT AND THE QUALITY OF SERVICE TOWARD THE COMPLIANCE OF THE TAXPAYER USING SATISFACTION OF TAXPAYER AS THE MEDIATION VARIABLE
THE INFLUENCE OF TAX AUDIT AND THE QUALITY OF SERVICE TOWARD THE COMPLIANCE OF THE TAXPAYER USING SATISFACTION OF TAXPAYER AS THE MEDIATION VARIABLE (Study of Taxpayer at Tax Services Office of Metro)
More informationAudit Findings, Local Government Characteristics, and Local Government Financial Statement Disclosure
Review of Integrative Business and Economics Research, Vol. 6, Issue 3 179 Audit Findings, Local Government Characteristics, and Local Government Financial Statement Disclosure Sri Wahyu Agustiningsih
More informationCalculation of Income Tax (VAT) Agency 2014 in the International Hotel by Law Number 36/2008
Journal of Applied Accounting and Taxation Article History Vol. 3, No. 1, March 2018, 84-88 Received March, 2018 e-issn: 2548-9925 Accepted March, 2018 Calculation of Income Tax (VAT) Agency 2014 in the
More informationCORRELATION AND RELATIONSHIP ANALISYS FOR BUSINESS RISK AND COMPANY ASSETS (Case Study of Food and Beverage Companies in Indonesia)
DE G DE GRUYTER OPEN CORRELATION AND RELATIONSHIP ANALISYS FOR BUSINESS RISK AND COMPANY ASSETS (Case Study of Food and Beverage Companies in Indonesia) Ahmad Subagyo GICI Business School, Depok, Jawa
More informationManagement and Business Review Available at
Management and Business Review 1(1) 2017, 9-16 Management and Business Review Available at http://ejournal.unikama.ac.id/index.php/mbr Assessment of bank financial performance and its impact on profit
More informationThe Influence of Tax Knowledge, Managerial Benefit and Tax Socialization Toward Taxpayer s Willingness to Pay SME s Tax
ACTA UNIVERSITATIS DANUBIUS Vol 12, no 5, 2016 The Influence of Tax Knowledge, Managerial Benefit and Tax Socialization Toward Taxpayer s Willingness to Pay SME s Tax Christina Tri Setyorini 1 Abstract:
More informationDody Hapsoro STIE YKPN Yogyakarta, Indonesia, Abstract
Volume 119 No. 16 2018, 2365-2371 ISSN: 1314-3395 (on-line version) url: http://www.acadpubl.eu/hub/ http://www.acadpubl.eu/hub/ Relationship Analysis of Corporate Governance, Corporate Social Responsibility
More informationINTENTION AND BEHAVIOR OF TAX PAYMENT COMPLIANCE BY THE INDIVIDUAL TAX PAYERS LISTED IN PRATAMA TAX OFFICE WEST SIDOARJO REGENCY
Journal of Economics, Business, and Accountancy Ventura Volume 16, No. 2, August 2013, pages 309 324 Accreditation No. 80/DIKTI/Kep/2012 INTENTION AND BEHAVIOR OF TAX PAYMENT COMPLIANCE BY THE INDIVIDUAL
More informationTRANSFER PRICING PRACTICES: EMPIRICAL EVIDENCE FROM MANUFACTURING COMPANIES IN INDONESIA
TRANSFER PRICING PRACTICES: EMPIRICAL EVIDENCE FROM MANUFACTURING COMPANIES IN INDONESIA Batsyeba Sundari Yugi Susanti Faculty of Economics, Gunadarma University, Indonesia ABSTRACT This study aims to
More informationThe Faculty of Economics, Universitas Kristen Surakarta, Indonesia
Review of Integrative Business and Economics Research, Vol. 6, Issue 4 82 The Influence of Book Tax Differences on Correlation of Current Earnings, Accruals, and Cash Flows to Future Earnings (Empirical
More informationMOTIVES IN THE DECISION OF TRANSFER PRICING. Dr. Alimuddin, SE., MM., Ak. Universitas Hasanuddin. Siti Nafisah Azis, SE.
1 MOTIVES IN THE DECISION OF TRANSFER Dr. Alimuddin, SE., MM., Ak. Universitas Hasanuddin Siti Nafisah Azis, SE. Universitas Fajar Abdul Saming, SE. Universitas Hasanuddin Author Note Dr. Alimuddin, SE.,
More informationDeed Legal Ad / ART PT Perkebunan Nusantara IX After The Consolidated PTP XV-XVI (Persero) With PTP XVIII (Persero)
Jurnal Daulat Hukum Volume 1 Issue 3 September 2018 ISSN: 2614-560X Deed Legal Ad / ART PT Perkebunan Nusantara IX... (Meilyna Dwijanti) Deed Legal Ad / ART PT Perkebunan Nusantara IX After The Consolidated
More informationINTERNATIONAL JOURNAL OF SCIENTIFIC & TECHNOLOGY RESEARCH VOLUME 7, ISSUE 9, SEPTEMBER 2018 ISSN
The Effect Of External And Internal Factors On Stock Return With Price To Book Value As Moderation Variables In Banking Companies In Indonesia Stock Exchange Virza Ilham Zaini, Isfenti Sadalia, Khaira
More informationAffecting compliant with the willingness to pay tax as an intervening variable factor (Studies on the taxpayer owners of SMEs in Pontianak KPP)
Journal of Advances in Humanities and Social Sciences JAHSS 2017, 3(3): 152-163 ORIGINAL CONTRIBUTION Affecting compliant with the willingness to pay tax as an intervening variable factor (Studies on the
More informationDeterminants of Budgeting Consistency in Local Goverment A Case of Sabang Local Goverment Indonesia
Determinants of Budgeting Consistency in Local Goverment A Case of Sabang Local Goverment Indonesia Heru Fahlevi 1, Islahuddin 2, Didi Wahyudi 3 1,2 Economics and Business Faculty, Syiah Kuala University
More informationTHE EFFECT OF APPLICATION OF ONLINE TAX SYSTEMS ON COMPLIANCE OF PAYING TAXES AND RESTAURANT TAX TAXES IN BADUNG REGENCY
International Journal of Economics, Commerce and Management United Kingdom Vol. VI, Issue 10, October 2018 http://ijecm.co.uk/ ISSN 2348 0386 THE EFFECT OF APPLICATION OF ONLINE TAX SYSTEMS ON COMPLIANCE
More informationMarket Risk Sharing In Partnership Broilers
International Journal of Sciences: Basic and Applied Research (IJSBAR) ISSN 2307-4531 (Print & Online) http://gssrr.org/index.php?journal=journalofbasicandapplied ---------------------------------------------------------------------------------------------------------------------------
More informationBaiq Rosyida Dwi Astuti 1
I J A B E R, Vol. 13, No. 7 (2015): 4719-4730 TAX REVENUE AND DEGREE OF FISCAL DECENTRALIZATION OF MUNICIPALITY AND REGIONAL GOVERNMENTS BEFORE AND AFTER LAND AND BUILDING TAX (PBB) MANAGED BY THE LOCAL
More informationUnderstanding and Tax Compliance of the Rural and Urban Land and Building Owners
European Journal of Academic Essays, Special Issue, 158-167, 2017 ISSN (online): 2183-1904 ISSN (print): 2183-3818 www.euroessays.org Special Issue: 2 nd International Conference on Economics & Banking
More informationUnder the CC BY SA License International Journal of Law
The Existence Of The Village Secretary From Civil Servants In The Administration Of The Village Government (The Study in Sub-district of North Luwuk in Banggai District) Nirwan Moh. Nur 1 dan Risno Mina
More informationAnalysis of Factors Affecting Shareholder Value Creation Case Study of Soe in Indonesia
International Journal of Business and Management 1 (2): 99-105, 2017 e-issn: 2590-3721 RMP Publications, 2017 DOI: 10.26666/rmp.ijbm.2017.2.15 Analysis of Factors Affecting Shareholder Value Creation Case
More informationThe Effect of Granting Tax Amnesty to Tax Revenues
The Effect of Granting Tax Amnesty to Tax Revenues Ida Farida Adi Prawira Departement of Accounting, Faculty of Economic and Business, Indonesia University of Education 229Dr. Setiabudi Street, Bandung,
More informationIndonesian government implements
PERSISTENCE OF INDONESIAN LOCAL GOVERNMENT PERFORMANCES: EVALUATION OF EKPPD Dwi Martani Universitas Indonesia Panggah Tri Wicaksono Universitas Indonesia ABSTRACT This study focuses on the consistency
More informationIJPHCS Open Access: e-journal
HEALTH FINANCING FOR CIVIL SERVANT BEFORE AND AFTER NATIONAL HEALTH INSURANCE IN INDONESIA Mega Noer Kartika *1, Bintang Gumilang 1 1 Department of Health Administration and Policy, Faculty of Public Health,
More informationYuniarwati, I Cenik Ardana, Sofia Prima Dewi, Caroline Lin. Tarumanagara University, Jakarta, Indonesia
Chinese Business Review, Oct. 2017, Vol. 16, No. 10, 510-517 doi: 10.17265/1537-1506/2017.10.005 D DAVID PUBLISHING Factors That Influence Tax Avoidance in Indonesia Stock Exchange Yuniarwati, I Cenik
More informationANALYSIS OF RIGHT ISSUE ANNOUNCEMENT EFFECT TOWARD STOCK PRICE MOVEMENT AND STOCK TRADING VOLUME WITHIN ISSUER IN INDONESIA STOCK EXCHANGE
Binus Business Review, 7(1), May 2016, 33-38 DOI: 10.21512/bbr.v7i1.1447 P-ISSN: 2087-1228 E-ISSN: 2476-9053 ANALYSIS OF RIGHT ISSUE ANNOUNCEMENT EFFECT TOWARD STOCK PRICE MOVEMENT AND STOCK TRADING VOLUME
More informationFIXED ASSET MANAGEMENT IN THE INDONESIAN GOVERNMENT AGENCIES: A CASE STUDY AT MINISTRY OF TRADE
International Journal of Economics, Commerce and Management United Kingdom Vol. V, Issue 12, December 2017 http://ijecm.co.uk/ ISSN 2348 0386 FIXED ASSET MANAGEMENT IN THE INDONESIAN GOVERNMENT AGENCIES:
More informationDETERMINANTS OF TREASURER TAX COMPLIANCE AT THE LOCAL GOVERNMENTS IN LOMBOK ISLAND
DETERMINANTS OF TREASURER TAX COMPLIANCE AT THE LOCAL GOVERNMENTS IN LOMBOK ISLAND Fitri Susilawati Mataram University fitriahim80@gmail.com Budi Santoso Mataram University Ahmad Rifa i Mataram University
More informationThe Influence Factors Analysis of Land and Building Tax Acceptance
The Influence Factors Analysis of Land and Building Tax Acceptance Novi Darmayanti Lecturer at the Faculty of Economics, Islamic University of Darul Ulum Lamongan novismile_ub@yahoo.com Abstract UN reception
More informationAnalysis of Performance-Based Budgeting System Implementation in Improving Organizational Effectiveness
IOSR Journal of Business and Management (IOSR-JBM) e-issn: 2278-487X, p-issn: 2319-7668. Volume 19, Issue 6. Ver. II (June 2017), PP 62-70 www.iosrjournals.org Analysis of Performance-Based Budgeting System
More informationFACTORS INFLUENCING AUDITEE SATISFACTION ON VILLAGE OFFICIALS IN THE PERFORMANCE OF INSPECTORATE AUDITORS IN BANTAENG REGENCY
I J A B E R, Vol. 13, No. 5, (2015): 2903-2911 FACTORS INFLUENCING AUDITEE SATISFACTION ON VILLAGE OFFICIALS IN THE PERFORMANCE OF INSPECTORATE AUDITORS IN BANTAENG REGENCY Mediaty 1, Basri Hasanudin 1
More informationSTOCK PRICE MOVEMENT BEFORE AND AFTER ASEAN ECONOMIC COMMUNITY IMPLEMENTATION
SUB THEME: FINANCE STOCK PRICE MOVEMENT BEFORE AND AFTER ASEAN ECONOMIC COMMUNITY IMPLEMENTATION Lisa Kustina 1 1 Faculty of Management, STIE Pelita Bangsa, Indonesia Email: Lisakustina188@gmail.com Abstract
More informationAnalysis of the Implementation of Simple Financial Statements on Waste Bank Group in West Jakarta
Asian Journal of Applied Research for Community Development and Empowerment Vol 1 (2017), No.1: 1-8 Journal home page: http://ajarcde.safetainability.org ISSN 2581-0405 Analysis of the Implementation of
More informationThe Effect of Audit Quality And Company Size on Good Corporate Governance Disclosure in Banking Companies Listed in Indonesia Stock Exchange
IOP Conference Series: Earth and Environmental Science PAPER OPEN ACCESS The Effect of Audit Quality And Company Size on Good Corporate Governance Disclosure in Banking Companies Listed in Indonesia Stock
More informationThe Linkage of the Board of Directors and the Status of Aviation Industry Licensing Law
ISSN 2355-4721 The Linkage of the Board of Directors and the Status of Aviation Industry Licensing Law The Linkage of the Board of Directors and the Status of Aviation Industry Licensing Law Lestari Ningrum
More informationBehavior of Assets Disclosure of Personal Tax Payers on Following Tax Amnesty Program (Phenomenology Study)
International Journal of Managerial Studies and Research (IJMSR) Volume 6, Issue 10, October 2018, PP 70-80 ISSN 2349-0330 (Print) & ISSN 2349-0349 (Online) http://dx.doi.org/10.20431/2349-0349.0610006
More informationFathiyah. Keywords: Local Revenue and Expenditure Budget (APBD), Funds Transfer, Regional Revenue (PAD), Budget Deficit, Budget Rationalisation
THE CAUSES OF LOCAL REVENUE DAN EXPENDITURE BUDGET DEFICIT AND ALTERNANTIVE FINANCING TO SOLVE IT CASE STUDY LOCAL GOVERNMENT OF JAMBI PROVINCE YEAR Fathiyah ABSTRACT This study aims to examine the cause
More informationThe Influence of Corporate Tax Payer s Noncompliance on Income Tax Receipts
IOSR Journal of Economics and Finance (IOSR-JEF) e-issn: 2321-5933, p-issn: 2321-5925.Volume 8, Issue 6 Ver. I (Nov.- Dec.2017), PP 68-75 www.iosrjournals.org The Influence of Corporate Tax Payer s Noncompliance
More informationGOING CONCERN ESTIMATION BANKING INDUSTRY IN INDONESIA WITH ADAPTIVE NEURO FUZZY INFERENCE SYSTEM APPROACH (USING IPSA 30.2)
GOING CONCERN ESTIMATION BANKING INDUSTRY IN INDONESIA WITH ADAPTIVE NEURO FUZZY INFERENCE SYSTEM APPROACH (USING IPSA 30.2) Armaini Akhirson armaini@staff.gunadarma.ac.id ABSTRACT The growing activities
More informationThe Impact of Tax Amnesty Announcement towards Share Performance and Market Reaction in Indonesia
The Impact of Tax Amnesty Announcement towards Share Performance and Market Reaction in Indonesia Lidya Agustina 1, Yuliana Gunawan 1 & Windawaty Chandra 2 1 Permanent Lecturer at Faculty of Economics
More informationTHE FACTORS WHICH DETERMINE THE OPINION OF THE SURVIVAL IMPACT ON COMPANIES LISTED IN INDONESIA STOCK EXCHANGE (BEI) ON PERIOD
E-jurnal: Spirit Pro Patria Volume III Nomor 1, April 2017 E-ISSN 2443-1532, P-ISSN 1412-0267 Page 53-67 THE FACTORS WHICH DETERMINE THE OPINION OF THE SURVIVAL IMPACT ON COMPANIES LISTED IN INDONESIA
More informationIka Sasti Ferina Ermadiani Abdul Rohman Aspahani. Srwijaya University ABSTRACT
THE SCHOOL SYSTEMS AND ACCOUNTING PROCEDURES ARRANGEMENT AS A SYNCHRONIZATION EFFORT TOWARD THE IMPLEMENTATION OF THE VARIOUS REGULATIONS OF SCHOOL FINANCE PROCESS Ika Sasti Ferina Ermadiani Abdul Rohman
More informationFISCAL MANAGEMENT IN INDONESIA: THE PERSPECTIVE OF POLITICAL-ECONOMY INFORMATION
Journal of Indonesian Applied Economics, Vol.6 No.1, 2016: 107-122 FISCAL MANAGEMENT IN INDONESIA: THE PERSPECTIVE OF POLITICAL-ECONOMY INFORMATION Agung Darono 1 Financial Education and Training Board,
More informationCrowe s Fraud Pentagon Analysis on the Development of Financial Statements in Banking in Indonesia
ISBN 978-93-86878-09-0 12th International Conference on Arts, Business, Law and Education (ABLE-18) Bali (Indonesia) Jan. 12-13, 2018 Crowe s Fraud Pentagon Analysis on the Development of Financial Statements
More informationGENERAL GUIDELINES INVESTIGATION ENGAGEMENT FOR PUBLIC ACCOUNTANTS IN INDONESIA ABSTRACTION
1 P a g e GENERAL GUIDELINES INVESTIGATION ENGAGEMENT FOR PUBLIC ACCOUNTANTS IN INDONESIA Budiandru 1, Riandika Saputro 2, Arianurzahra 3 1 Lecturer, Faculty of Economics and Business, University of Muhammadiyah
More informationBEHAVIOR ANALYSIS OF THE PERSONAL TAXPAYER ON TAXATION ADMINISTRATION SYSTEM IN THE MERAUKE PRATAMA TAX SERVICE OFFICE
International Journal of Civil Engineering and Technology (IJCIET) Volume 10, Issue 03, March 2019, pp. 981-989, Article ID: IJCIET_10_03_095 Available online at http://www.iaeme.com/ijciet/issues.asp?jtype=ijciet&vtype=10&itype=03
More informationMANIPULATION OF FINANCIAL STATEMENTS Rizky Windar Amelia Economics Faculty of Widya Dharma University Klaten
MANIPULATION OF FINANCIAL STATEMENTS Rizky Windar Amelia Economics Faculty of Widya Dharma University Klaten Abstract The role of a financial report in the presentation of financial statements, each institution
More informationThe Effect of Both Earnings Management and Tax Planning To The Value of The Company With Corporate Governance As Variable Moderating
1 The Effect of Both Earnings Management and Tax Planning To The Value of The Company With Corporate Governance As Variable Moderating Nia Suryani 1* and Djuminah 2 Sebelas Maret University, Surakarta,
More informationExpected Learning Outcomes (ELOs)
University Name : HASANUDDIN UNIVERSITY Faculty Name : FACULTY OF LAW Department Name : ADMINISTRATIVE LAW Study Program Name : UNDERGRADUATE LEGAL STUDIES SEMESTER LEARNING PLAN (SLP) COURSE COURSE CODE
More informationEffect of Profitability, Size And Debt Policy To Company Value (Study on Business-27 Company Listed On BEI)
P31T Effect of Profitability, Size And Debt Policy To Company Value (Study on Business-27 Company Listed On BEI) 1 2 Ary MeizariP P, Tri Okta VianiP Institute Informatics and Business Darmajaya 1 31Tarymeizary@gmail.comP
More informationFACTORS AFFECTING WILLINGNESS TO PAY TAXES ON INDIVIDUAL TAXPAYERS AT PRATAMA SURABAYA TEGALSARI TAX OFFICE
The Indonesian Accounting Review Volume 3, No. 1, January 2013, pages 77 88 FACTORS AFFECTING WILLINGNESS TO PAY TAXES ON INDIVIDUAL TAXPAYERS AT PRATAMA SURABAYA TEGALSARI TAX OFFICE Hariyadi Setyonugroho
More informationFiscal Correction Due to Tax Regulations: Case Study of Klaten Local Bank, Indonesia
Fiscal Correction Due to Tax Regulations: Case Study of Klaten Local Bank, Indonesia Indra Bastian, Accounting Department, Gadjah Mada University, Indonesia Yuniati Anna Pratiwi, Ministry of Finance, Indonesia
More informationThe Influence of Income Shifting Incentives towards The Tax Haven Country Utilization: Case Study on the Companies listed in Indonesian Stock Exchange
Jurnal Akuntansi dan Keuangan, Vol. 20, No. 1, May 2018, 27-38 ISSN 1411-0288 print / ISSN 2338-8137 online DOI: 10.9744/jak.20.1.27-38 The Influence of Income Shifting Incentives towards The Tax Haven
More informationReal earnings management of operation before and after the implementation of IFRS using cash flow measurement approach
The Indonesian Accounting Review Vol. 5, No. 1, January June 2015, pages 55 62 Real earnings management of operation before and after the implementation of IFRS using cash flow measurement approach Tiara
More informationCreative Accounting Model for Increasing Banking Industries Competitive Advantage in Indonesia
ISSN: 2089-6271 e-issn: 2338-4565 Vol. 8 No. 3 Creative Accounting Model for Increasing Banking Industries Competitive Advantage in Indonesia Supriyati, Erida Herlina STIE Perbanas, Surabaya ARTICLE INFO
More informationThe Mediation Effect of Financing Mix On Investment Opportunity Set and Profitability Relationship
The Mediation Effect of Financing Mix On Investment Opportunity Set and Profitability Relationship Yuliani 1, LukLuk Fuadah 2, Kms Husni Thamrin 3 1,3 Management Department, Universitas Sriwijaya, Palembang,
More informationInput Value Added Tax Refund Policy for Taxable Enterprise Experiencing Production Failures
43 Input Value Added Tax Refund Policy for Taxable Enterprise Experiencing Production Failures RUT OKTARIA Public Servant in Tax Services Office of Jakarta Province, Indonesia rut_oktaria@yahoo.com Abstract.
More informationLOCAL GOVERNMENT S REVENUE, AUDIT OPINION OF BPK AND FINANCIAL PERFORMANCE OF LOCAL GOVERNMENT: INDONESIA EVIDENCE
LOCAL GOVERNMENT S REVENUE, AUDIT OPINION OF BPK AND FINANCIAL PERFORMANCE OF LOCAL GOVERNMENT: INDONESIA EVIDENCE 1 ADITYA INDRA PRAYITNO, 2 NOVA NOVITA 1 Accounting Program, STIE Indonesia Banking School,
More informationGilang Ramadhan Fajri Lecturer at Politeknik BBC, Sukabumi
Research. THE IMPACT OF THE FINANCIAL RATIOS AS THE MEASUREMENT UPON THE PERFORMANCE OF RETURN ON ASSETS AT THE PUBLIC BANKS IN INDONESIA (The Empiric Study upon The Gilang Ramadhan Fajri Lecturer at Politeknik
More informationThe Effect of Service Quality and Taxpayer Satisfaction on Compliance Payment Tax Motor Vehicles at Office One Roof System in Kendari
The International Journal of Engineering and Science (IJES) Volume 6 Issue 11 Pages PP 25-34 2017 ISSN (e): 2319 1813 ISSN (p): 2319 1805 The Effect of Service Quality and Taxpayer Satisfaction on Compliance
More informationMeigi F. Willem, D.P.E. Saerang, F. Tumewu, Prediction of Stock
PREDICTION OF STOCK RETURN ON BANKING INDUSTRY AT THE INDONESIA STOCK EXCHANGE BY USING MVA AND EVA CONCEPTS by: Meigi Fransiska Willem 1 David P. E. Saerang 2 Ferdinand Tumewu 3 1,2,3 Faculty of Economics
More informationTHE CHALLENGES OF IMPLEMENTING VALUE-ADDED TAX ON E-COMMERCE TRANSACTIONS IN INDONESIA
UNIVERSITAS INDONESIA THE CHALLENGES OF IMPLEMENTING VALUE-ADDED TAX ON E-COMMERCE TRANSACTIONS IN INDONESIA Author: ASTRID AMALIA SUNTORO CHRISTINE TJEN FACULTY OF ECONOMICS AND BUSINESS INTERNATIONAL
More informationTICEAS-258 Design of Motor Vehicle Insurance Policy Management Application
TICEAS-258 Design of Motor Vehicle Insurance Policy Management Application Anak Agung Gde Agung Diploma of Accounting Computerization, Telkom University agung@tass.telkomuniversity.ac.id ABSTRACT Extensive
More informationThe Influence of Corporate Social Responsibility (CSR) Disclosure Towards Company Stock Return Moderated By Profit
The First International Research Conference on Economics and Business Volume 2018 Conference Paper The Influence of Corporate Social Responsibility (CSR) Disclosure Towards Company Stock Return Moderated
More informationPRESIDENT OF THE REPUBLIC OF INDONESIA LAW OF THE REPUBLIC OF INDONESIA NUMBER 28 YEAR 2007 CONCERNING
PRESIDENT OF THE REPUBLIC OF INDONESIA LAW OF THE REPUBLIC OF INDONESIA NUMBER 28 YEAR 2007 CONCERNING THE THIRD AMENDMENT OF THE LAW NUMBER 6 YEAR 1983 ON GENERAL PROVISION AND TAXATION PROCEDURE BY THE
More informationYKPN School of Business Yogyakarta, Indonesia *Corresponding author; Abstract
JMK, VOL. 19, NO. 1, MARET 2017, 54 59 ISSN 1411-1438 print / ISSN 2338-8234 online DOI: 10.9744/jmk.19.1.54 59 THE EFFECT OF DISTRICT OWN-SOURCE REVENUE AND BALANCE FUNDS ON PUBLIC WELFARE BY CAPITAL
More information