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Pengaruh Pemeriksaan dan Penagihan Pajak Terhadap Kepatuhan Wajib Pajak dengan Informasi Tren Media sebagai Variabel Moderating (Studi Kasus KPP Pratama Jakarta Kebayoran Baru Tiga)
Get PDFThis research is motivated by the influence of the examination and collections of taxes on tax compliance are already widely carried out by the tax authorities in each LTO. This study aims to explain the extent to which the tax assessment and billing is done fiskus (KPP Pratama Jakarta Kebayoran Baru Tiga) affect taxpayer compliance and the extent to which information media trends contribute in terms of disseminating information on taxation to the taxpayer and to make trend this medium as a variable moderating. This research is quantitative and data collection techniques used were a questionnaire. The research result is said to be significant because a positive result 0.50 were declared invalid, and therefore the study found that: 1) Tax assessment has positive and significant effect of the information media trends, 2) tax billing has positive and significant effect of the information media trends, 3) information media trends has positive and significant impacton tax compliance, 4) tax audit has positive effect and significant impact on tax payer compliance, and 5) tax collection has positive significant effect on the corporate tax payer
MEMPREDIKSI KECENDERUNGAN PERUSAHAAN MELAKUKAN PENGHINDARAN PAJAK
Get PDFThis study aimed to analyze and predict the executive character, profitability, and corporate governance to tendency ofcompany doing tax avoidance. Samples are 45 companies joined in 45 LQ Indonesia Stock Exchange during 2009 until2013. Samples were selected using purposive sampling method. Data was analyzed using descriptive analysis method,multiple linear regression, hypothesis testing. The results of this study indicate that the character of executives andprofitability affect to the tax avoidance, while the audit committee and independent commissioner has no effection to the taxavoidance
Relevansi Nilai Atas Nilai Wajar Aset dan Liabilitas Dengan Mekanisme Good Corporate Governance Sebagai Variabel Pemoderasi
Get PDFThis study examines the relevance of fair value of assets and liabilities and mechanisms of good corporate governance as a moderating variable by using a sample banking companies listed in Indonesia Stock Exchange from 2012 to 2014 year. The sampling method using purposive sampling and analysis of research data using Eviews. Mechanism of Good Corporate Governance in the study visits of the independent board, institutional investors and the audit committee of the company. Furthermore, this research also investigates the value relevance of accounting information such as book value, earnings, the fair value of financial assets and liabilities with a view influence on stock prices and stock returns. Ohlson Model (1995) into the measurement model used in this study, and this study examines both the measurement model Ohlson is the pricing model and the model returns to see the consistency of the study. Significant results indicate that the book value, earnings, the fair value of assets and liabilities fair value has relevance value. So we can conclude all variables affect stock prices and stock returns. In addition, Good corporate governance mechanisms able to moderate over the value relevance of book value, earnings, fair value of financial assets and liabilities fair value
Pengaruh Penerapan Prinsip-Prinsip Good Governance dan Promosi Terhadap Penerimaan Wakaf Tunai (Pada Lembaga Pengelola Wakaf Di Indonesia)
Get PDFCash waqf is waqf by using cash or money and then the waqf certificate was issued by Islamic financial institutions. The purpose of this research is to determine whether there is an influence of the good governance principles implementation and promotion on receiving of cash waqf fund on the waqf institutions in Indonesia and how the effect of good governance principles implementation and promotion on receiving cash waqf fund on the waqf institutions in Indonesia. The results of the study showed that implementation of the good governance principles have a positive effect but not significant on the receiving cash waqf fund. Promotion have a significant positive effect on receiving of cash waqf fund, then implementation of the good governance principles and promotion simultaneously have a significant positive effect on the receiving cash waqf fund
Desember 2016 EFEKTIVITAS PELAYANAN PELAPORAN SPT MASA BAGI WAJIB PAJAK ORANG PRIBADI DAN BADAN MELALUI LAYANAN DRIVE THRU (STUDI PADA KPP PRATAMA SINGOSARI)
Get PDFThe purpose of this research is to identifity the effectiveness of monthly tax return reporting activities through the drive-thruservice in KPP Pratama Singosari. The effectiveness was identified by comparing the objective of the drive thru serviceand its achievment since it is enacted. This research used qualitative descriptive method and depth interview, observationand documentation as data collecting method. The results this study indicates that the drive thru service is generallyeffective, however, it does not give asignificant effect for the KPP’s service in term of the monthly tax return reportingservice
Sisi Lain Pengadaan Barang dan Jasa dalam Sebuah Studi Dramaturgi
Get PDFThis study aims to explore the role of the actors involved in the procurement’s stage in Y’s Faculty of X’s University. The role of procurement personnel became main part of the show to see whether the procurement of goods and services in the Y’s Faculty that using direct procurement’s method have appropriate with the rules of Presidential Decree 70 of 2012. The Procurement’s stage is divided into the front stage and back stage that can not be separated in the show. Dramaturgy used as a method to analyze the role, coupled with using impression management’s analysis from John and Pittman Taxonomy. This research resulted in the conclusion that the procurement’s procedure has been carried out, although not fully follow the rules, because there are some procurement’s procedure were not met. Formal evidence is documented but not complete sequence and presented. Impression management techniques used by the actor to display the desired self-image, on time and under certain conditions
Pengaruh Tingkat Kepatuhan Wajib Pajak Badan Terhadap Peningkatan Penerimaan Pajak Penghasilan Dengan Penagihan Pajak Sebagai Variabel Moderating (Pada KPP Pratama Cilandak Jakarta Selatan)
Get PDFThis study examined the influence of the level of institution of the tax compliance to increase of the tax revenue with tax collection as moderating variable. The population in this study were of the intitutions the tax that listened in the Tax Jakarta Cilandak. Samples in this study are taken from 2012- 2014. The method of determining the sample was judgement sampling method, while the data processing methods used by researcher was multiple linear regresion analysis. The result shows that the level of institutian of the tax compliance significantly influence the increase of the tax revenue because the statistical t-test results showed that tcount ttabel(2,441 2,028) and the significant value show that the probability less than 0,05. Variable does not affect the ability of tax collection is in the disbursement of increase of the tax revenue, because the statistical t-test results showed that tcount ttabel (-1,026 2,028) and the significant value show that the probability smaller from 0,05.Tax collection can not be a moderating variable for level of institution of the tax complianc
ANALISIS DETERMINAN IMPLEMENTASI SISTEM AKUNTANSI INSTANSI BERBASIS AKRUALDAN IMPLIKASINYA TERHADAP EFEKTIFITAS KERJASATUAN KERJA KOMISI PEMILIHAN UMUM
Get PDFThis research aims to examinethe influences of information quality, system quality, and service quality ofthe user satisfaction of the Agency Accrual-Based Accounting Systems (SAIBA). In addition, it will alsoexamine the influence of user satisfaction toward the user effectiveness particularly at ElectionCommittee of West Nusa Tenggara Province (KPU NTB). This research uses purposivesamplingtechnique with a sample of 66 respondents. A path analysis model which has been conducted bymodifying DeLone and McLean model is used to test the hypothesis.The results show that system quality and service quality have a positive influence on user satisfaction,whereas information quality has no influence on user satisfaction. It is also found that user satisfactionhas a significant influence on effectiveness of the user.This research provides important implications fora successful implementation of SAIBA which is influenced by user satisfaction of information system. Thesystem quality which is reliable, flexible, user-friendly, accessible, and secure plays an important rule inimproving user satisfaction. Moreover, the service that provided by KPPNsuch as willingness to help,understanding, and respondsiveness to the needs of user has an impact on increasing user satisfaction
THE SMES IN ORDER TO FACE THE AFTA AND GLOBALIZATION ERA
Get PDFSmall and medium enterprises (SMEs) have contributedmuch to the growth of the economy in Indonesia. Further, this sector isalso famous for its survival during the economic crisis in the late 1990’sor specifically the crisis began in the late 1997. The survival of theSMEs in Indonesia from that crisis has alerted the government andeconomic societies for not only concerning the economic developmentto the large enterprises as most of those large enterprises werecollapsed during the crisis. Prior the crisis, the government focusedon the development in capital tight industrial sectors in a big capitalsuch as: in banking and manufacturing for mass production. Most ofpolicies that were issued at that time enhanced the development ofthis sector such as: policies that eased inward investment in someparticular business; policies to provide value added tax exemption inthe bounded zone area, etc.If we look back to the crisis time, the collapse of the large enterpriseswas mainly caused by their lack of ability in paying their overseasdebt, which was in US dollar currency. The SMEs could survive mainlybecause of two reasons. First, the SMEs’ business is mostly exportoriented. They gained advantage from the payment which was in USdollar. The foreign exchange of US dollar to Indonesian currency,Rupiah, during the crisis was increased amazingly more than fourtimes from the previous value. Second, most of the SMEs did not haveliability with the foreign banks or foreign parties. Thus, they did nothave to pay any liabilities in US dollar. This was in contrast to thelarge enterprises which mostly had liability with the foreign banks orparties. They had responsibility to give payment in US dollar whichmeant that their liability amount rose parallel to the increasing of USdollar’s value. The flexibility of the SMEs in their working capitalside was one of their key factors in their survival from the crisis. TheSMEs do not rely on their all working capital on foreign debt, they usetheir own capital or may have debt from local sources.Actually the government has already established a new department inregard to the development of the SMEs. The department is under theMinistry of Coopertives and Small Enterprises which was establishedin 1993. This department has also issued some policies and strategicprograms for the development of the SMEs and the cooperatives sectorin Indonesia. The core objective of the establishment of this departmentwas to overcome the difficulties which were faced, either externally orinternally. However, the crisis effectively encouraged the governmentto give more attention to the SMEs. This was in terms of giving themmore opportunity to grow further to become strong large entities, ratherthan merely remaining at the small and medium stage. Another fact isthat the SMEs are able to provide wide job opportunities, whichIndonesia requires to deal with the increasing number of unemployment
PENGGUNAAN POLA MANAJEMEN LABA PADA SAAT PENERAPAN KEBIJAKAN MULTI PAPAN DI BURSA EFEK JAKARTA
Get PDFPenelitian ini bertujuan untuk mengetahui pola manajemenlaba yang digunakan oleh manajer pada perusahaan manufaktur yangmasuk ke papan perdagangan utama di Bursa Efek Jakarta. Sampelpenelitian ditentukan dengan metode purposive sampling, yaituperusahaan manufaktur yang masuk atau pindah ke papanperdagangan utama sebanyak 17 perusahaan.Untuk menghasilkannilai discretionary accrual digunakan Model Modifikasi Jones sesuaidengan yang direkomendasikan oleh penelitian Dechow et al (1989).Kemudian dilakukan uji regresi selisih kurs terhadap pola manajemenlaba yang di proksikan dengan discretionary accrualsUji beda laba (t-test) dilakukan terhadap perusahaan manufaktur yangpindah ke posisi papan perdagangan utama, untuk mengetahuiapakah terjadi indikasi praktik manajemen laba pada perusahaansampel. Hasilnya adalah terjadi beda laba, yang di representasikandengan ROE, antara sebelum dan setelah masuk papan perdaganganutama. Sehingga, diindikasikan terjadi praktik manajemen laba yangdilakukan oleh manajer agar perusahaan masuk dalam papanperdagangan utama.Hasil uji Model Modifikasi Jones menghasilkan nilai discretionaryaccruals yang positif dan sebagian besar perusahaan sampel (10perusahaan) cenderung naik penggunaan discretionary accruals untukmenaikkan laba perusahaan. Sehingga pola manajemen laba yangdigunakan oleh sebagian besar perusahaan sampel adalah increasingincome. Hasil ini wajar, karena manajer termotivasi untuk menaikkanlaba agar bisa masuk atau pindah ke papan perdagangan utam