The Indonesian Journal of Accounting Research
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Motivating Factors That Taxpayer Does Not Make Tax Restitution on The Values Added Tax
Get PDFAbstract: Restitution of value-added tax (VAT) is the difference between the value causes a procedure provided by the government to returning excess tax amount remitted by the taxpayer (Taxable Employers) added tax-in (VAT – in) and the value added tax-out (VAT – Out) where the amount is credited VAT-in is greater than VAT-out. This study uses primary data collected from respondents’ answers taxpayers through the questions asked by questionnaire. Data were analyzed using factor test, where the purpose of this study was to prove the factors that motivate taxpayers do not do refunds of the VAT. The results of this study indicate that four factors motivate taxpayers do not do refunds of the VAT. They are the 1st factor a period of restitution, the 2nd factor is tax audits, the 3rd factor is the restitution procedure, and 4 th factor is service tax officer.Abstrak: Restitusi pajak pertambahan nilai (VAT) adalah selisih antara nilai yang menyebabkan prosedur yang disediakan oleh pemerintah untuk mengembalikan kelebihan jumlah pajak yang dikirim oleh wajib pajak (Pengusaha Kena Pajak) menambahkan pajak (PPN - in) dan nilai tambah tax-out (PPN - Out) di mana jumlah dikreditkan PPN-in lebih besar dari VAT-out. Penelitian ini menggunakan data primer yang dikumpulkan dari jawaban responden wajib pajak melalui pertanyaan yang diajukan oleh kuesioner. Data dianalisis menggunakan uji faktor, di mana tujuan penelitian ini adalah untuk membuktikan faktor-faktor yang memotivasi wajib pajak tidak melakukan pengembalian uang dari PPN. Hasil penelitian ini menunjukkan bahwa empat faktor motivasi wajib pajak tidak melakukan pengembalian uang dari PPN. Mereka adalah faktor pertama periode restitusi, faktor kedua adalah audit pajak, faktor ke-3 adalah prosedur restitusi, dan faktor ke-4 adalah petugas pajak layanan
A Comparison of Experienced and Inexeperienced Auditors: The Role of Feedback on Internal Control Assesments
No full textInternal control task has a significant role in the overall process of an audit because it determines the scope of the auditor's examination. Therefore, auditors' competence as a result of obtaining experience will optimize the performance on internal control judgment. However, internal control as structured tasks which needs little judgment or experience has a rich learning environment. Therefore, it can be acquired through learning by doing as learning theory states that subjects who receive feedback after completing tasks will acquire knowledge which can only be acquired by professional auditors. This study uses experimental methods with students as participant and survey methods with experienced auditors as participants. The findings show that subjects who receive feedback after the task completion have higher internal control performance rather than subjects who do not receive any feedback. The findings also show that an outcome feedback is more appropriate to facilitate learning than an explanatory feedback. Findings also show that experience auditors have lower internal control performance than inexperienced auditors who receive feedback after task completion. The results are consistent with prior research that internal control tasksare structured tasks. Due to such a characteristic, internal control task can be acquired through learning by doing as suggested by learning theory
The Effect of Conservatism on Information Asymmetry
No full textThis study examines the influence of conservatism on information asymmetry. This research is conducted on non-financial companies, which were listed on the BEI during 2007 to 2008. The conservatism was measured in some models such as Givoly Hyan model (2000), Zhang model (2007), Kasznik model (1999), and market-based model (Duellman, 2006), whereas, asymmetrical accounting was measured with CSPREAD (Kanagaretnam etal.,2007). Zhang's model has the highest R2 (14.01%), and then followed by Givoly (2000) 13%, then others 11%. The research reveals that conservatism has a significant and negative correlation on information asymmetry. It supports Lafond and Watts (2006) which explains that conservatism has its role in reducing information asymmetry.This results suggest that IFRS should not abandon conservatism principles, because evidence shows that these principles reduce information asymmetry between managers and investors
The Influence of Management Short-Term Optimization on the Level of Mandatory Disclosure of Corporate Information before and after the Regulation of Annual Report Disclosure
No full textThis research intends to conduct an investigation into whether the short-term optimization by management in an effort to achieve certain earnings targets (by avoiding reporting losses or a decrease in earnings), will have an influence on the level of mandatory disclosure of corporate information. This research also examines the difference in the level of disclosure by a company suspected on conducting short-term management optimization in the conditions before and after the regulation of mandatory disclosure, which stresses the extent of the corporate information disclosure. The findings of this research show that the more management conducts short-term optimization through a budget cut on discretionary expenditures, the lower the level of mandatory disclosure of corporate information in the periods both before and after the regulation of mandatory disclosure of corporate information. These findings show the new regulation on corporate information mandatory disclosure, which stresses the extent of the corporate information disclosure in an effective way, can clearly detect companies conducting short-term optimization
Studi tentang Perbedaan Evaluasi Etis, Intensi Etis (Etical Intention) dan Orientasi Etis dilihat dari Gender dan Disiplin Ilmu: Potensi Rekruitment Staf Profesional pada Kantor Akuntan Publik
No full textThis study tests for gender and discipline-based differences in ethical evaluation, ethical intentions and ethical orientation among subjects from accountancy department, faculty of law and information technology undergraduates, both women and men. Examination conducted with Mancova.The results indicate the difference in ethical orientation between women and men only occurred at moral construct of utilitarianism. There are no differences in ethical intention and ethical evaluation between men and women. Thus, in general research findings support structural approach. The difference in ethical orientation also occurred among various subjects from different academic disciplines, especially in moral construct of justice, egoism and deontological. There are also differences in ethical evaluation and ethical intention among subjects from different science disciplines
The Role of Procedural Fairness on The Relationship Berween Multiple Measures-Based Performance Evaluation and Job-Related Tension
No full textThe Effect of Earnings Management and Corporate Governance Mechanism to Corporate Social Responsibility Disclosure: An Empirical Study at Public Companies in Indonesia Stock Exchange
No full textThis research examines the effect of earnings management and corporate governance mechanism on corporate social responsibility disclosure. The proportion of independent boards of directors, institutional ownership, and audit committee are used as proxies for corporate governance mechanism. We test our hypothesis on 67 public companies listed in Indonesia Stock Exchange that disclose corporate social responsibility activities for the period of 2005 to 2007. Our empirical tests are consistent with our hypothesis that earnings management and the existence of audit committee are significantly positively associated with corporate social responsibility disclosure even after controlling for firm size and type of industry. This results indicate that corporate social responsibility becomes a part of managerial entrenchment strategy for opportunistic management behavior to gain stakeholders supports. The existence and expanding role of audit committee which is integrated with corporate action plays an important role in assuring the accountability strategy and the implementation of corporate social responsibility. These findings may be of interest to policy makers. The obligations to disclose corporate social responsibility information also needs to be followed by other supporting policies to avoid firms’ opportunistic behavior. Finally, the findings suggest that integrating corporate governance into corporate social responsibility implementation and reporting need to be improved
Pengaruh Pemilihan Metode Akuntansi terhadap Tingkat Underpricing Saham Perdana
No full textThis paper studies the different effects of accounting method choices used by companies before initial public offerings to the underpricing during 1994-1999. From the perspective of litigation theory avoidance, Neill, et al. (1995) found that IPO companies using income increasing accounting methods (liberal) have greater underpricing rate compared to the companies using income decreasing accounting methods (conservative). The result indicated that underwriter and issuers attempted to reduce their risks exposure.We examined 129 IPO companies listed in Jakarta Stock Exchange during 1994-1999 and the result showed that there is significant effects of accounting method for fixed assets depreciation variable and ownerships signal over the underpricing. It is consistent with Neill, et. al (1995) research that indicated income increasing accounting method choices for fixed assets depreciation (liberal) positively related with underpricing. However, the research failed to prove the effect of accounting method for inventory valuation that probably due to the insignificant of financial effects of average inventory valuation accounting method
Simultanitas dan "Trade off" Pengambilan Keputusan Financial dalam Mengurangi Konflik Agensi: Peran dari Corporate Ownership
No full textThis study investigated the simultaneity of four financial variables that are hypothesized to control agency costs. It builds a model showing that debt, dividend, insider ownership, and corporate ownership are determined simultaneously as each of the variables is hypothesized to affect agency cost. This study developed the graphical analysis, as well as empirical evidences employing both Hausman specification test and three-stage least squares test. The study proved that corporate ownership was determined simultaneously by the other agency control variables, while dividend payout, debt and insider ownership were partially determined by those agency control variables. Further results, however, did not find the presence of non-linier relationship between insider ownership and all of agency control variables. Finally, this study reveals that there is a trade-off and simultaneity in the financial decision making variables to control the agency costs
Pengaruh Variabel Keuangan terhadap Return Awal dan Return 15 Hari Setelah IPO serta Moderasi Besaran Perusahaan terhadap Hubungan antara Variabel Keuangan dengan Return Awal dan Return 15 Hari Setelah IPO di Bursa Efek Jakarta
No full textThis research is aimed to examine the influence of financial variables in the prospectus on initial return and after 15 days return after IPO using non-financial variable as the controlling variable. Another purpose for this research is to examine if the size of company plays as moderating variable on the relationship between financial variables (rate of return on total asset, financial leverage, earnings per share, offer size, profit growth, and current ratio) and initial return and that between financial variables and 15 days return after IPO.The sample for this research are 64 companies listed in Jakarta Stock Exchange from 1995-2000 as the sample for this research. Data were collected by means of purposive sampling. The analytical methods used are those of multiple regression and absolute-different value regression.The result of the regression analysis for the influence of financial variables on initial return shows that earnings per share significantly influences initial return, whereas rate of return on total asset (ROA), financial leverage, offer size (proceed), profit growth, current ratio, and the size of company do not significantly influence initial return.The result of the regression analysis for the influence of financial variables on 15 days return after IPO shows that financial leverage and earning per-share significantly influences 15 days return after IPO. Whereas rate of return on total asset (ROA), offer size (proceed), profit growth, current ratio, and the size of company do not significantly influence 15 days return after IPO.Also shown from the result, when non-financial variables are used as controlling variables, economics condition significantly influences both initial return and 15 days return after IPO. Where as the age of company, underwriter reputation, auditor reputation and type of industry do not cause any significant influences.The research fails to prove that the size of company plays as a moderating variable on the relationship between financial variables and initial return as well as after 15 days return after IPO