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Praktik Penghindaran Pajak di Indonesia
Get PDFThis study aims to determine the influence of Company Size and Corporate Social Responsibility (CSR) on the level of Tax avoidance in Indonesia. This study is a study with the population of companies listed on the IDX from 2017 to 2020. The sampling technique is Purposive sampling, andthe ata studied is secondary data, which is then tested by Multiple Linear Regression analysis. The Disclosure of Corporate Social Responsibility (CSR) towards Tax Avoidance of Public Companies in Indonesia is a social problem so that in paying taxes according to regulations must be done by the company. The results of the study that CSR does not affect tax avoidance, while company size, leverage and growth affect tax avoidance. Manufacturing enterprises of the consumer goods sector of the year 2017-2020
Determinan Kepatuhan Wajib Pajak Orang Pribadi Dimoderasi Profesionalisme Account Representative
Get PDFThis study aims to test and find empirical evidence on the factors that determine individual taxpayer compliance moderated by Account Representative Professionalism (Empirical Study at KPP Pratama Surabaya Mulyorejo). The sample used in this study is active taxpayers who are registered at KPP Pratama Surabaya Mulyorejo. Data was collected using one of the non-probability sampling methods, namely incidental sampling. Data collection by distributing questionnaires to WPOP. The number of questionnaires distributed was 100 questionnaires. This study uses a multiple regression model whose management is carried out with the SmartPLS 3.0 software program. The analysis in this study includes two measurements, namely: outer model measurements such as convergent & discriminant validity tests, and reliability tests; and, inner model measurements (goodness of inner model) such as R-Square, path coefficients, and moderation tests. The results of the analysis use the outer model measurement with all variables having a significant effect on taxpayer compliance. Then the measurement of the inner model (goodness of inner model) uses R-Square with e-filling system variables, tax socialization, tax sanctions, and Account Representative professionalism of 39.9%, while the remaining 60.1% is influenced by other variables. Measurement of the inner model using the path coefficients test states that the e-filling system variables, tax sanctions have a positive and significant effect on taxpayer compliance, while the tax socialization variable has a negative and significant effect on taxpayer compliance. The last measurement of the inner model using the moderation test explains that the Account Representative's professionalism towards the e-filling system variable & tax sanctions can be said to be a predictor moderating variable, while to the tax socialization variable it can be said to be a potential moderating variable. So based on the conclusion, that the e-filling system and tax sanctions have a significant effect on taxpayer compliance, while tax socialization has no significant effect on taxpayer compliance. And the professionalism of Account Representatives is not able to moderate the influence of the e-filling system, tax socialization, or tax sanction
Faktor-Faktor yang Memengaruhi Sikap Mahasiswa terhadap Profesi Akuntansi: Pendekatan Studi Kasus
Get PDFThe popularity of the accounting profession in several countries shows concern caused by the declining number of students majoring in accounting which has a direct impact on the supply of accounting graduates for the profession. Therefore, this study aims to find out the factors that influence the attitude of students majoring in accounting towards the accounting profession. This research also explores the interest of students majoring in accounting towards the accounting profession. This study uses a qualitative method with a case study approach. Data was collected through in-depth interviews. Next, the researcher conducts data analysis starting from processing and preparing the data, carrying out the coding process up to interpreting the data. The results showed that the factors driving students' interest in the accounting profession were educational background, accounting learning experience, lecturer teaching methods, interest in accounting, and students' ability to understand the basic concepts of accounting and the accounting profession. This study also found that students majoring in accounting do not absolutely choose an interest in the accounting profession, but they also have an interest in career choices outside the accounting profession
Hubungan Kompleksitas Tugas Audit dengan Kualitas Laporan Keuangan Bank dengan Moderasi Tenur Audit
Get PDFAuditor memiliki kompleksitas tugas yang tinggi dan rendah dalam melakukan penilain terhadap klien. Auditor mengalami kesulitan dalam membuat penilaian ketika variasi jenis informasi dan prosedur yang dilakukan terlalu kompleks. Hal tersebut membuat banyak orang mempertanyakan kemampuan auditor dalam meningkatkan kualitas laporan keuangan. Terlihat pada kasus Bank Bukopin yang memanipulasi laporan keuangannya selama lebih dari lima tahun, namun auditor tidak menemukan adanya kesalahan penyajian material. Teori keputusan perilaku digunakan untuk menguji hubungan negatif antara kompleksitas tugas audit dan kualitas laporan keuangan. Teori keputusan perilaku berfokus pada fenomena pengambilan keputusan seseorang yang berada di bawah kepastian, risiko, dan ketidakpastian yang meliputi ambiguitas dan ketidaktahuan. Penelitian ini juga menggunakan tenur audit sebagai variabel moderasi. Keputusan perilaku auditor dalam melakukan penilaian klien yang kompleks akan lebih mudah jika ada masa jabatan yang panjang. Hal ini dikarenakan auditor telah beradaptasi dengan lingkungan klien dan telah memahami permasalahan yang kompleks. Jumlah populasi dalam penelitian ini adalah 672, yang merupakan bank umum konvensional di Indonesia. Jumlah sampel yang digunakan dalam penelitian ini adalah 275, yaitu dari laporan keuangan perbankan yang terdaftar di Bursa Efek Indonesia periode 2013-2019. Regresi linier digunakan untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa terdapat hubungan negatif antara kompleksitas tugas audit dan kualitas laporan keuangan, serta tenur audit mampu melemahkan hubungan keduanya. Namun, penelitian ini menemukan bahwa jangka waktu audit menengah dan pendek tidak dapat memoderasi hubungan antara kompleksitas tugas audit dan kualitas laporan keuangan
Pengaruh Etika Profesi dan Independensi Auditor Terhadap Kinerja Auditor dengan Profesionalisme sebagai Variabel Intervening
Get PDFPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh Etika Profesi dan Independensi Auditor Terhadap Kinerja Auditor dengan Profesionalisme sebagai variabel intervening. Dalam Penelitian ini penulis menggunakan pendekatan asosiatif, sumber data yang digunakan adalah data primer. Teknik pengumpulan data yang digunakan adalah dengan menyebarkan angket/kuesioner kepada 173 Auditor yang bekerja di Kantor Akuntan Publik di Kota Medan. Teknik sampling yang dugunakan adalah sampling jenuh. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis outer model, analisis inner model dan pengujian hipotesis dengan menggunakan software Partial Least Square (PLS) versi 3.3. Hasil penelitian ini menunjukkan bahwa 1) Etika Profesi tidak berpengaruh signifikan terhadap Kinerja Auditor, 2) Etika Profesi berpengaruh signifikan terhadap Profesionalisme, 3) Independensi Auditor tidak berpengaruh signifikan terhadap Kinerja Auditor, 4) Independensi Auditor berpengaruh signifikan terhadap Profesionalisme, 5) Profesionalisme berpengaruh signifikan terhadap Kinerja Auditor, 6) Etika Profesi berpengaruh signifikan terhadap Kinerja Auditor melalui Profesionalisme, 7) Independensi Auditor tidak berpengaruh signifikan terhadap Kinerja Auditor melalui Profesionalisme
Jenis Kecerdasan dan Kinerja Audit: Gender sebagai Variabel Moderasi
Get PDFThis study aims to assess the effect of different types of intelligence on auditor performance with gender as a moderator. The types of intelligence include emotional intelligence and adversity. The research method used is quantitative with a population that includes 121 auditors who work in the Jakarta area Public Accounting Firm and uses the Partial Least Square SEM (PLS-SEM) method to assess the effect of the independent variables on the dependent variable. This research on the adversity intelligence variable uses the measurement developed by Stoltz (1997). This study shows that emotional intelligence and adversity affect audit performance and gender can moderate the independent variables. Auditors who have a qualified level of emotional intelligence can manage their emotions appropriately and know exactly what to do when faced with various situations so that their performance levels can be stable and effective. When an auditor has a high level of adversity intelligence, he will be able to survive in situations of unreasonably dense activities and working hours. This research is useful as a reference for auditors or other professions to be able to find out that there are psychological factors that can affect performance and add to the literature and recommendations for policy makers regarding gender equality in Indonesia
Pengaruh Sektor Pariwisata Terhadap Pendapatan Asli Daerah (PAD) Di Kabupaten Bogor Dari Tahun 2014-2021 Dengan Metode Regresi Linier Berganda
Get PDFLocal governments now have the freedom to organize and manage their own government affairs and the interests of the local community in accordance with statutory regulations since the regional autonomy system came into force on January 1, 2001 as stipulated in Law Number 22 of 1999, which has been amended by Law no. 32 of 2004. The purpose of this study was to examine the impact of tourism on local revenue in Bogor Regency, tourist visits on local revenue and the impact of tourist-oriented accommodation facilities on local revenue in Bogor Regency. The time of this research was conducted in May 2021. This study used a quantitative descriptive research methodology, associative research, which is research that aims to find out the relationship between two or more variables. Types and sources of secondary data in the 2014–2021 research period. The results showed that the number of tourist visitors and regional income in Bogor Regency did not have a positive relationship as shown by Tcount(0.827) > Ttable(2.571), so it had no positive effect on Locally-generated revenue. For accommodation and local income in Bogor Regency there is no positive relationship as indicated by accommodation with the results Tcount(0.998) < Ttable(2.571), so it has no positive effect on Locally-generated revenue. while the latest research, with 2 tourist and accommodation variables, has no significant effect on local revenue, because for simultaneous calculations, t table =(2;8-2)=(2;6)=5.14, test results simultaneous Fcount(0.435) > Ttable(5.14) , then the conclusion of tourists and accommodation simultaneously has no effect onLocally-generated revenu
Is the banking stock return affected by exchange, interest, and inflation rates?
Get PDFFor public investors, the return becomes the appeal for investors to purchase and sell the stocks in the capital market. Fundamentally, in their analysis, they must consider macroeconomic factors, i.e., foreign exchange, interest, and inflation rates. This study investigates and analyzes these factors as the determinant of stock return. The return intended is owned by the Indonesian capital market-listed banks selected as Kompas 100 Index constituents. Eight years are used as time observation, i.e., from 2015 to 2022. Based on this period, 11 banks exist as the samples. Then, this study utilizes the regression model to analyze the data associated with hypothesis testing. After examining the hypotheses, this study concludes a negative relationship between the exchange rate of IDR/USD on banking stock return: The more weakened the IDR/USD, the lower the stock return. Similarly, this negative sign also happens in the relationship between interest rate and stock return. Conversely, inflation positively affects this return.
Corporate Social Responsibility dan Kinerja Perusahaan: Financial Slack sebagai Variabel Moderasi
Get PDFCompany performance has become one of the efforts for an entity to survive. During COVID-19 pandemic, the performance of every company in Indonesia experienced a decline in profits, allowing the company's performance to also decline. The purpose of this research is to describe the relationship between corporate social responsibility and financial slack with company performance. With the disclosure of CSR can make a company's performance better and responded well by stakeholders. However, several previous studies reveal that the effect of CSR disclosure on company performance is still less convincing. Therefore, this study also analyzes the role of financial slack as an independent and moderating variable. This research uses quantitative type method. The data used is historical data from the last five years. The object of this research uses data from companies listed on the IDX for 5 years from the 2016-2020 period. Determination of the sample is based on purposive sampling which uses a sample selection method with certain criteria. The results show that CSR disclosure has a significant negative effect on company performance, financial slack as an independent variable has a significant positive effect on company performance and financial slack as a moderating variable weakens the relationship between company performance and CSR disclosure
Analisis Perspektif Auditor Kementerian Keuangan atas Pengawasan Intern Jarak Jauh
Get PDFThe study aims to analyze the perspective of government auditors on the use of remote internal supervision. A qualitative method with a case study approach is used in this study to get an overview of the use of remote internal control in organizations based on the UTAUT2 theory of technology use. Interviews were conducted with several auditors from various levels of Itjen Kemenkeu. The study finds that that the PIJJ method will be used by Itjen Kemenkeu auditors in the future. To maintain and increase the use of PIJJ in the future, the Itjen Kemenkeu needs to consider several factors that support the use of PIJJ, namely expectations of effort, expectations of performance, facilitative conditions, social influence, hedonic motivation, and habits. Organizations can provide training according to competency needs in PIJJ; use technology that is easy to use and user-friendly; promote the advantages and benefits of PIJJ for auditor performance; establishing a reward system for PIJJ's performance; managing organizational policies and culture; and arrangement of assignment teams. The results of this study have implications for the Inspector General of the Ministry of Finance and other government internal auditor organizations. Organizations can anticipate actions that need to be taken to increase the use of PIJJ