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PENGARUH MANAJEMEN LABA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: VARIABEL ANTESEDEN DAN VARIABEL MODERASI
Get PDFThe purpose of this study is to examine the effect of audit quality on earningmanagement and the effect of earning management on the corporate social responsibilitydisclosure. In addition, this study also examine moderating role of accounting complexity andeffectiveness of audit committee on relationship between earning management and corporatesocial responsibilty disclosure. The population in this study are manufacturing companieslisted in Indonesia Stock Exchange for the 2013 financial year and purposive sampling is usedas sampling method. Sample in this study is 60 manufacturing companies. This study usessecondary data which is obtained from company’s annual report. Statistical method used isStructural Equation Model (SEM) based on Partial Least Square (PLS). The result prove thataudit quality negatively affect the earning management, and earning management positivelyaffect the corporate social responsibility disclosure. The result also prove that accountingcomplexity and effectiveness of audit committee weaken the effect of earning management oncorporate social responsibilty.DOI: 10.15408/akt.v8i3.277
PENGARUH INVESTMENT OPPORTUNITY SET, STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, DAN RETURN ON ASSET TERHADAP NILAI PERUSAHAAN
Get PDFThe purposes of this research to analyze the effects of investment opportunityset (IOS), structure capital, growth, and return on asset (ROA) to firm’s value. This researchused all the companies listed on Indonesian Exchange in the peroid 2012 until 2014. Thenumber of all companies that were became in this study were 119 companies with 3 yearobservation. Based on method purposive sampling, research sample total is 357 financialstatements and annual report. Data analyzed by regression data panel. Result of this researchindicates that investment opportunity set (IOS), growth, and return on asset (ROA)influences significantly positive on the firm value, while structure capital does not influencesto firm valueDOI: 10.15408/akt.v8i1.276
NON COMPLIANCE TAX ATTITUDE IS CONSIDERED UNACCEPTABLE IN SMALL BUSSINES
Get PDFSmall bussines provide a major economic contribution to society and the state. Thissector have been survived Indonesia from 1998 financial crisis. There are significantcontribution to Indonesia economic. One global issues for government today is combating taxevasion. Related this issue, this research explore Indonesia small bussines community’sperception towards tax compliance.The research aims to establish whether small bussinescompany view the depth understanding of tax compliance and non compliance. It is explorethe reason being compliance and also their intention being non compliance including taxevasion and tax avoidance. It also aims to establish whether a relationship exists betweencitizens\u27 attitudes towards tax evasion and their demographic characteristics. A survey wasundertaken in an owner of small trader in Bangkalan city, East Java Province. Qualitativeresearch is conduct to gain rich data in interpretive paradigm. The survey found that noncompliance tax attitude is considered unacceptable. In case they didn’t report their taxobligation, it is related to their lack of accounting knowledge.DOI: 10.15408/akt.v8i2.276
PENGARUH SISTEM PENGUKURAN KINERJA NON-FINANSIAL TERHADAP KINERJA ANGGOTA KEPOLISIAN, JOB TENSION SEBAGAI FAKTOR PEMEDIASI
Get PDFThis research aims to explain the effect of non-financial performancemeasurement system, job tension, on peformance of members of the police. In order toachieve the objective of the study, this research is conducted at the police institution inLampung Province. Based on 160 usable data, we analyzed using Structural Equation Model,in particularly SmartPLS. The result of the study indicates that non-financial performancemeasurement enable to decrease job tension that it will impact on the improvement ofindividual performance. However, based on further examination whether direct or indirect ismore effective to improve a member of police performance, we found that direct relationshipbetween Non-Financial Performance Measurement System and Employee Performance ratherthan indirect effect through job tension. This study implies that non-financial performance measurement can improve the member of police institution performance.DOI: 10.15408/akt.v8i2.276
PENGARUH FASILITAS DROP BOX, E-SPT DAN E-FILING DALAM PENYAMPAIAN SURAT PEMBERITAHUAN (SPT) TERHADAP KEPUASAN WAJIB PAJAK
Get PDFThis research aims to analyze and get empirical evidence about the the influenceof facilities drop box, e-SPT and e-filing submission of a letter innotice (SPT) to satisfaction oftaxpayer. Respondents in this study are taxpayers in KPP Pratama Central Jakarta Regional.The number of taxpayer that were visited in this study were 75 taxpayers from 3 KPP PratamaThe method of determining the sample is by using convenience sampling method, while thedata processing methods used by researcher is the multiple regression analysis. The resultshows the facilities drop box, e-SPT and e-filing submission of a letter innotice (SPT) partiallyinfluence to satisfaction of taxpayer.Then, facilities drop box, e-SPT and e-filing submission ofa letter innotice (SPT) simultaneously and significantly influence to satisfaction of taxpayerDOI: 10.15408/akt.v8i3.277
PENGARUH PENEGAKAN HUKUM DAN GENDER TERHADAP PENGGELAPAN PAJAK DIMEDIASI OLEH MORAL PAJAK
Get PDFThis study aimed to examine the effect of law enforcement and gender on taxevasion, mediated by moral taxes. The population in this study is an individual taxpayer whois registered on tax office of Prtama Tampan. The sampling technique used is conveniencesampling with total sample of 64 individual tax payer. The technique analysis used isStructural Equation Model with software Smart PLS. The results showed that law enforcementsignificant positive effect on tax morale, while gender does not affect on tax morale. Taxmorale significant negative effect on tax evasion. The analysis also showed tax moralemediates the effect of law enforcement on tax evasion, against tax morale does not mediatethe effect of gender on tax evasionDOI: 10.15408/akt.v8i2.276
ANALYSIS OF LEGAL, ACCOUNTING, TAX REVIEW OF XYZ Ltd
Get PDFPenelaahan terhadap aspek hukum, akuntansi, pajak penghasilan dan PPN atastransaksi dicatat dalam General Ledger XYZ ltd (satu manajemen villa di Bali) dilakukansesuai dengan ketentuan atau peraturan yang berlaku pada periode transaksi dilakukanpenelitian ini. General Ledger 2013 XYZ Ltd (sebagai data kuantitatif) dan semua dokumenhukum XYZ Ltd yang digunakan dalam penelitian ini dan dikumpulkan dengan teknikdokumentasi. Berdasarkan analisis data, dapat disimpulkan bahwa ada beberapa masalahyang didirikan pada aspek akuntansi, hukum, dan perpajakan XYZ ltd. XYZ Ltd harusmelakukan beberapa perbaikan (berdasarkan rekomendasi yang diberikan) dalam aspekakuntansi, hukum, dan perpajakan terutama dalam pemenuhan hukum dan kewajibanpajak. Analisis ini terbatas pada kemampuan peneliti untuk memahami dan menganalisistransaksi di General Ledger Jasa Perusahaan. Oleh karena itu peneliti lain bisa mempelajarikasus yang sama di jenis lain dari Perusahaan (yaitu Perusahaan Manufaktur).DOI: 10.15408/akt.v7i2.266
PENGARUH TAX PLANNING TERHADAP NILAI PERUSAHAAN
Get PDFThe purpose of this research is to analyze the impact of tax planning on firm.Tax planning is the first step in tax management which at this stage of collection and researchon tax laws, with a view can be selected kinds of austerity measures taxes that will be done.The research was conducted for non banking and financial firms in Indonesia Stock Exchangefrom 2010 to 2011. The results of this study are: Firstly, we found evidence of positiverelationship between tax planning and firm value. With improvements in the company in taxplanning activities will further enhance the company\u27s value. Finally, the results of thesensitivity test with the main model and the full sample suggested that tax planning had arobust positive effect in increasing firm valueDOI: 10.15408/akt.v7i1.264
REAKSI PASAR TERHADAP PENGUMUMAN REVERSE SPLIT PADA PERUSAHAAN GO PUBLIC DI INDONESIA
Get PDFThe purpose of this research was to determine how the market reacts because ofthe reverse split announcement. Market reaction seen from the difference in abnormal returnbefore and after the company did a reverse split announcement. This research was conductedin 2001-2012. The samples used in this study were 20 companies. This is an 11-day observationperiod. The data used in this study is a secondary data and a purposive sampling method wasused to determining samples. Technical analysis used for different test is wilcoxon signed ranktest. The results of the study shows that the market reacted to the reverse splitannouncement, marked by the difference in abnormal return before and after reverse splitDOI: 10.15408/akt.v7i2.267
PENGARUH PARTISIPASI PENGANGGARAN, KEADILAN PROSEDURAL, DAN GAYA KEPEMIMPINAN TERHADAP KOMITMEN ORGANISASI
Get PDFThis study describes the influence of budgetary partisipation, procedural justice,and leadership style on organizational commitment. Sample of this research obtained fromemployee in hospitals and clinics in South of Tangerang. Final samples are 109 respondents.Respondents in this study were employees , because they can assess the variables of budgetparticipation, procedural fairness , and with good leadership style based on experiencesduring their daily work. This study is limited to employees who work in hospitals andclinics in the region of South Tangerang. Methods of sample selection is done by simplerandom sampling. Data analysis was perfomed using multiple regressions. Results ofthis research provide empirical support for budgetary participation, proceduraljustice, and leadership style on organizational commitment. Partisipasi penganggaran,Keadilan procedural, dan Gaya kepemimpinan memiliki pengaruh terhadap komitmen organisasi.DOI: 10.15408/akt.v7i1.2643