ACCRUALS (Accounting Research Journal of Sutaatmadja)
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The Effect of Financial Constraints and Institutional Ownership on Tax Agressiveness
Get PDFTax aggressiveness is an action taken by a company in reducing taxable income through tax planning, either legally done by tax avoidance or illegally by tax evasion. This study examines the effect of financial constraints and institutional ownership on tax aggressiveness.The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sampling method used in this research is purposive sampling, with this method companies that meet as many as 56 companies. The analytical tool used is classic assumption test, multiple linear regression test, model test and hypothesis test. The results of this study indicate that (1) financial constraints have a positive effect on tax aggressiveness, (2) institutional ownership has a positive effect on tax aggressiveness, (3) institutional ownership weakens the relationship between financial constraints and tax aggressiveness
THE EFFECT OF THE IMPLEMENTATION OF E-BUDGETING, FINANCIAL STATEMENT DISCLOSURE, AND INTERNAL CONTROL ON REGIONAL FINANCIAL MANAGEMENT TRANSPARENCY
No full textRegional autonomy is the authority of a region in regulating, administering, and self-managing government and community affairs, including financial management. For this reason, the formulation of the problem of this study is whether e-budgeting affects the transparency of financial management, whether disclosure affects the transparency of financial management, and whether internal control affects the transparency of financial management. This study aims to see the effect of e-budgeting implementation, disclosure, and internal control on financial management transparency. The variables of this study are the implementation of e-budgeting, disclosure of financial reports, internal control and transparency of financial management. The sampling technique was purposive sampling. The data source uses primary data. The data collection method uses a questionnaire method. The analysis technique used is regression analysis with a significance level of 5%. The results showed that the implementation of e-budgeting and the disclosure of financial reports had a positive and significant effect on the transparency of financial management and internal control had no positive and significant effect on the transparency of financial management. This research contributes to government officials in demonstrating their role in promoting regional financial transparency
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON PROFITABILITY AND COMPANY VALUE
Get PDFThis study aims at determining the effect of CSR disclosure on profitability and company value. This study uses the population of all companies included in the LQ45 group listed on the IDX for three consecutive years, namely 2017, 2018, and 2019. The technique to test the hypothesis is Simple Linear Regression Analysis. It is used to determine the effect of CSR disclosure on profitability and the effect of CSR disclosure on company value.The result of this study is the disclosure of CSR does not have a significant effect on profitability neither does it affect the company value. Despite the fact that the results show that CSR disclosure does not have a significant effect, the authors suggest that companies continue carrying out CSR activities because it is a long-term investment activity.
 
THE EFFECT OF TAX AVOIDATION, EXCHANGE RATE, PROFITABILITY, LEVERAGE, TUNNELING INCENTIVE AND INTANGIBLE ASSETS ON THE DECISION TO TRANSFER PRICING
Get PDFThis study aims to analyze the effect of tax avoidance, exchange rate, profitability, leverage, tunneling incentives and intangible assets on transfer pricing decisions. The dependent variable in this study is transfer pricing which is proxied by the value of the related party transaction (RPT) of sales. The independent variables in this study are tax avoidance, exchange rate, profitability, leverage, tunneling incentives and intangible assets.
This study uses secondary data on financial reports or annual reports that have been published by companies on the Indonesia Stock Exchange. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. By using purposive sampling method, the total overall sample in this study is 70 financial statements from 14 companies. The analytical method used uses logistic regression analysis.
The results of the analysis in this study indicate that the exchange rate, profitability, leverage, and intangible assets have a positive effect on the company's transfer pricing decision. While tax avoidance and tunneling incentives negatively affect company transfer pricing decisions
ZERO EXEMPTION THRESHOLD FOR CORPORATION AS AN ALTERNATIVE TO INCREASE VAT REVENUE
Get PDFThe registration threshold for which enterprises are exempt from the obligation to be registered as taxable enterprises (Exemption Threshold) in Indonesia’s Value Added Tax (VAT) regime is exceptionally high compared to most of other countries. This situation resulted in the potency of VAT revenue that isn’t collected by Indonesian government at the optimal level, which is why the Indonesia’s Exemption Threshold needs to be reconsidered. This research explores the possibilities to regulate Exemption Threshold through a new concept, that is the zero Exemption Threshold for corporation. This study’s research design is multi-method qualitative study, using primary and secondary qualitative data for analysis. The results provide that the concept of zero Exemption Threshold for corporation is not only followed by arguments that give justification for this concept, but also followed by arguments that give refusal for this concept. In regards to VAT revenue, that concept can bring more VAT revenue, but the increase is not significant. Furthermore, that concept can be enforced by Indonesia’s Ministry of Finance after considering several crucial points. Lastly, the idea of zero Exemption Threshold for corporation can bring positive and negative impacts for Indonesia in general. The merits from this research are to accommodate a fresh insight in rearranging Exemption Threshold in order to optimalize VAT revenue, to be an input and consideration material for the Indonesia’s Ministry of Finance in the context of rearranging Exemption Threshold, and to contribute to the literature related to the topic discussed in this research. Nevertheless, this research also has its own flaw, namely this research uses qualitative method so that the research results are more subjective. To cover this flaw, it is necessary to conduct further research with quantitative method to produce more objective research, as well as to complement and strengthen this research
THE INFLUENCE OF LOCAL REVENUE, CAPITAL EXPENDITURE, ECONOMIC GROWTH OF GDP, GENERAL ALLOCATION FUNDS, FISCAL DECENTRALIZATION AND DIVERSIFICATION OF REGIONAL INCOME ON FISCAL STRESS
Get PDFThe purpose of this study is to determine and analyze the effect of local revenue (PAD), regional spending, economic growth (GRDP), general allocation funds, fiscal decentralization and diversification of regional income towards fiscal pressure on districts / cities in West Java Province.
This study uses data from West Java which consists of 18 districts and 9 cities which have been observed for 5 yeras. This study used descriptive statistical analysis methods, multiple regression analysis and tested classical assumptions: normality, multicollinearity, heteroscedasticity, and automatic correlation
POTENSI PENERIMAAN PAJAK DARI TRANSAKSI ELEKTRONIK DI KABUPATEN SUBANG
No full textTaxes are a very impotant contributor to the administration and implementation of national development. With taxes, the state can prosper the people, carry out development and in order to achieve common interets.
The study aims to test potential tax receipts from electronic transactions in Subang districts. The research method used is qualitative method using descriptive approach.
This study uses qualitative approach with case study method. The data in the analysis is the results of interviews with 3 people, 1 person fiskus Subang tax revenue office (KPP) working in the general section, 1 academician SMK PGRI SUBANG, and 1 business person who uses the digital platform s.r.y shop.
The result of the reseacrh are as follows: the potential of tax receipts in that the growing users of e-commerce will have a good impact on taxtion even that development can facilitate us in transacting with the use of internet for commercial activities can also help in transactions and the development becomes one of the potentials in tax receipts. Even KPP itself has a facility called tax intensive it becomes an effort to facilitate or encourage taxpayers to comply in carrying out their obligations.
Keywords: Tax, Online transactions, Potential tax on online transaction
PREFERENCES OF MILLENIAL GENERATION CUSTOMERS IN CHOOSING ISLAMIC BANKS
Get PDFThe purpose of this study is to determine the preferences of customers in selecting Islamic Banks in Indonesia. This study uses a quantitative approach using Indonesian customers have accounts in Islamic Banks. Data were collected through a questionnaire and analyzed by Kruskal-Wallis Test Analysis. The number of respondents in this study is 200 persons. The results showed that the most preferred factor in selecting an Islamic bank is surprisingly not a religious factor. In fact, it is the comfort factors. The religious factor is in the second
ASSESSMENT OF THE EFFECTIVENESS OF LOANS AND THE INFLUENCE OF THE RELATIONSHIP QUALITY OF THE DEVELOPMENT PARTNER ON THE FINANCIAL PERFORMANCE OF MSES IN THE MSE FINANCING PROGRAM FOR THE TJSL UNIT PT DAHANA (PERSERO): Case Study on TJSL Unit Foster Partners PT DAHANA (Persero) Subang Regency
No full textThis study was conducted to determine whether there is an effect of loan effectiveness and relationship quality on the financial performance of MSEs, either partially or simultaneously. The data used in this study is primary data, with the help of a questionnaire or questionnaire in the form of a google form. The data collection method in this study used a non-probability sampling approach with a purposive sampling technique. The number of samples in this study were 70 respondents, who were foster partners of PT Dahana (Persero) in Subang Regency. The data is processed and tested using data quality test methods, classical assumption tests, multiple regression analysis, and hypothesis testin
EFFECT OF INVESTMENT OPPORTUNITY SET (IOS), FIRM SIZE, LIQUIDITY AND LEVERAGE ON EARNING QUALITY IN PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2014-2019
Get PDFThe purpose of this study was to determine the effect of the investment opportunity set (ios), firm size, liquidity and leverage on earnings equity. The independent variable in this study is the investment opportunity set will be measured using the ratio of market value to book value of equity, firm size will be measured using log size, liquidity will be measured using the current ratio, leverage will be measured using the debt ratio and the dependent viariable in this study is earning quality will be measured using the reatio of cash flow from operations to net operating income.
This study uses secondary data from the annual financial statement listed on the indonesia stock exchange. The population in this study are property and real estate companies listed on the indonesia stock exchange for the period 2014-2019. Of the 66 companies in the property and real estate category listed on the indonesia stock exchange, there are 35 companies for which all data are available related to the variables used in this research criteria. The method used in this study to determine the research sample is purposive sampling method. The test tool used is using panel data with the help of the eviews 9.
The conclusion in this study is that the investment opportunity set, firm size, liquidity and leverage have a positive effect on earning quality. Suggestions for future researchers to add other independent variables that have more influence on earnings quality and use different measuremen