37 research outputs found
Analisis Faktor-Faktor yang Mempengaruhi Penghindaran Pajak pada Perusahaan Pertambangan Di Bursa Efek Indonesia (BEI) Tahun 2016-2018
No full textThe purpose of this study is to examine the effect of return on assets, leverage, company size and sales growth on tax avoidance. The population in this study were all mining companies listed on the Indonesia Stock Exchange during the period from 2016 to 2018. The research sample was obtained by using the purposive sampling method, where only 21 mining companies listed on the Indonesia Stock Exchange met all the criteria so that 63 data were obtained, used as a research sample. The data is secondary data. Sources of data in this study were obtained from the Indonesia Stock Exchange website. This study uses multiple regression models to examine the effect of each variable on tax avoidance. Based on the results of the study, it can be concluded that the variable return on assets, leverage, company size and sales growth affect tax avoidance
Analysis of Coretax System Implementation at the Abdul Rachman Tax Accountant and Consultant Services Office: Technology Acceptance Model Approach
No full textBased on the Decree of the Minister of Finance Number KMK-885/KMK.03/2016 on the Establishment of the Tax Reform Team (Reform Team) tasked with reforming the tax system in Indonesia, the coretax system was created. Coretax or Coretax Administration System, is a technology-based system that modernizes the management of tax administration through the application of more sophisticated information technology. The research method used is a qualitative method conducted at the Abdul Rachman Tax Accountant and Consultant Services Office. Data will be obtained by conducting direct interviews with the leadership and 2 staff at KJA and KKP Abdul Rachman regarding the coretax system that has been operated with the triangulation analysis method. The results of the study show that the implementation process of the Coretax system is carried out in stages through simulation activities, training, workshops, and internal adaptation. However, substantive challenges were also found, such as system instability, failures in the creation of billing codes, data insynchronization between Coretax and Webinvoice, as well as system features that have not worked optimally, such as errors when editing tax invoices that have been uploaded. These technical issues have a direct impact on operational activities, lead to delays in client reporting, and in some cases pose a risk of late sanctions. This study uses TAM (Technology Acceptance Model) as an analysis tool by grouping the interview findings into two main constructs, namely perceived usefulness and perceived ease of use. The two constructs of TAM ease of use and usefulness are not only the theme of the results, but also an analytical tool to answer the formulation of this research problem, namely, low ease of use due to technical constraints to early adoption barriers, high usefulness is the main motivation for use even though there are technical obstacles
Sistem Informasi Akuntansi Pemrosesan Hutang pada Rumah Sakit Ibu dan Anak Zainab Pekanbaru
No full textSistem Informasi Akuntansi ialah sebuah sistematika di suatu organisasi maupun perkumpulan yangmana memiliki penanggung jawab guna perencanaan informasi dan berita yangmana didapatkan muasal penghimpunan serta prosesi ekspansi data transaksi yang bermanfaat bagi seluruh user di dalam maupun di luar perusahaan. Penelitian berikut dimaksudkan guna memvisualisasikan Sistem Informasi Akuntansi Pemrosesan Hutang pada RSIA Zainab Pekanbaru. RSIA Zainab merupakan firma pelayanan kesehatan yang melayani pasien yang datang untuk konsultasi pengobatan. RSIA Zainab menerapkan Sistem Informasi Akuntansi Pemrosesan Hutang yangmana cukup optimal sudah memanfaatkan komputerisasi serta disokong penggunaan software akuntansi Accurate dan SIM RS. Namun terdapat kendala keterbatasan sistem dan human error pada masing-masing divisi seperti kesalahan pencatatan, kesalahan penulisan informasi perusahaan. Pada bagian logistik belum menggunakan sistem melainkan manual dan SIM- RS yang digunakan masih dalam tahap pengembangan sehingga penggunaan sistem belum dapat bekerja optimal. Penelitian berikut mendayagunakan metode kualitatif serta pendekatan deskriptif. Data penelitian berikut didapatkan dari observasi, dokumentasi, serta wawancara secara langsung dengan pihak Logistik, Farmasi, dan Akunting dan Keuangan. Analisa data di penelitian berikut memanfaatkan triangulasi sumber
Prosedur Pencatatan Piutang Online Travel Agent (OTA) Dengan Sistem Visual Hotel Program (VHP) Pada Fox Hotel Pekanbaru
No full textPerkembangan teknologi yang cukup pesat harus bisa dimanfaatkan dengan baik oleh berbagai sektor usaha, salah satunya yaitu industri perhotelan. Kemajuan teknologi d apat digunakan untuk membantu mempermudah pekerjaan keuanga, seperti sistem VHP Cloud yng digunakan oleh Fox Hotel Pekanbaru yang sangan berguna untuk melakukan roses pencatatan piutang. VHP Cloud ini berguna untuk mengetahui piutang beredar dan dapat memprediksi apakah piutang dapat terkelola dengan baik atau tidak. Prosedur pencatatan dan penagihan piutang Online Travel Agent (OTA) yang terkadang mengalami kendala harus bisa diselesaikan dengan prosedur yang jelas untuk dijadikan sebagai pedoman. Dengan metode kualitatif deskriptif yang digunakan dapat memberikan gambaran prosedur pencatatan yang jelas dan mudah dipahami oleh pembaca. Proses pencatatan yang telah terkomputerisasi seperti VHP Cloud yang digunakan Fox Hotel dapat berfungsi dengan maksimal karna telah menggunakan sistem modern yang dapat meminimalisir terjadinya kesalahan human erro
Imbal Jasa Audit: Aspek Risiko Audit, Ukuran Perusahaan, dan Ukuran Kantor Akuntan Publik pada Perusahaan Manufaktur di Indonesia
No full textAbstrak
Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi imbal jasa audit. Faktor-faktor yang diuji dalam penelitian ini adalah risiko audit, ukuran perusahaan dan ukuran kantor akuntan publik. populasi penelitian adalah seluruh perusahaan manufaktur yang tecatat di Bursa Efek Indonesia tahun 2017 dan 2018. Selanjutnya pengambilan sampel menggunakan metode purposive sampling dengan jumlah 94 perusahaan dengan periode 2 tahun pengamatan sehingga total sampel berjumlah 188 perusahan manufaktur. Jenis penelitian adalah penelitian kuantitatif, dengan menggunakan regresi linear berganda. Dimana pengujian asumsi klasik dan pengujian hipotesisvariabel dilakukan dengan menggunakan program SPSS versi 21. Hasil penelitian ini menunjukkan bahwa secara parsial maupun simultan risiko audit, ukuran perusahaan dan ukuran kantor akuntan publik berpengaruh signifikan terhadap audit fee pada perusahaan manufaktur yang terdaftar di BEI tahun 2017-2018. Kemampuan variabel independen risiko audit, ukuran perusahaan dan ukuran kantor akuntan publik dalam menjelaskan variabel dependen audit fee adalah sebesar 68,5%.
Kata kunci: Audit Fee, Risiko Audit, Ukuran Perusahaan, Ukuran KAP
Abstract
This study aims to examine the factors that influence audit fees. The factors tested in this study are audit risk, company size and the size of the public accounting firm. The research population is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017 and 2018. Furthermore, the sampling method uses purposive sampling with a total of 94 companies with a 2-years observation period so that the total sample amounted to 188 manufacturing companies. The type of research is quantitative research, using linear regression. Where the classical assumptions testing and hypothesis testing are conducted using SPSS version 21. The results of this study indicate that partially or simultaneously audit risk, company size and the size of the public accounting firm have a significant effect on audit fees for manufacturing companies listed on the IDX in 2017-2018 . The ability of the independent variable audit risk, company size and the size of the public accounting firm in explaining the dependent variable audit fee is 68,5%.
Keywords: Audit Fee, Audit Risk, Company Size, Size of The Public Accounting Fir
Tax Evasion dan Faktor- Faktor yang Mempengaruhinya: Studi pada KPP Pratama Tampan Pekanbaru
No full textPenelitian ini bertujuan untuk menguji apakah terdapat pengaruh antara ketidakpercayaan pada pihak fiskus, norma subjektif dan sistem perpajakan terhadap tax evasion. Data yang digunakan dalam penelitian ini berupa data primer dengan menyebarkan kuisioner kepada wajib pajak orang pribadi yang terdaftar di KPP Pratama Tampan Kota Pekanbaru. Pengambilan sampel menggunakan metode random sampling sebanyak 100 wajib pajak orang pribadi. Metode analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa ketidakpercayaan pada pihak fiskus dan norma subjektif tidak berpengaruh terhadap tax evasion. Sedangkan, sistem perpajakan berpengaruh terhadap tax evasion, yang mengindikasikan bahwa pelaksanaan sistem perpajakan di Indonesia sudah baik sehingga kecenderungan wajib pajak untuk melakukan tax evasion berkurang
Efektivitas Penerimaan Pajak Sarang Burung Walet dan Kontribusinya Terhadap Pajak Daerah Kabupaten Rokan Hulu
No full textLocal own Revenue is an important indicator that is assessed as the level of independence of regional goverments in the financial sector. Efforts to increase PAD can be done by increasing the effectiveness and contribution of local taxes, especially the Swallow’s Nest tax. This study aims to determine the effectiveness and contribution of the walet birdt nest tax to regional original revenue of Rokan Hulu regency from 2017 to 2019. This study uses a descriptive qualitative approach. The type odata used is quantitative and qualitative data. The data sources are primary data and secondary data. Methods of data collection using the method of documentation and interviews. The data analysis method uses effectiveness analysis and contribution analysis. Based on the analysis, it can be concluded thet the effectiveness of the walet bird’s nest tax on the local revenue of the Upper rokan District from 2017 to 2019 show that it is quite effective. This is because the percentage of effectiveness is less thsn 90%. And the bird’s nest walet tax contribution to the local revenue of the upstream Rokan district from 2017 to 2019 show moderate criteria, this is because the contribution percentage is less than 10%.Keywords: Effectiveness, Contribution, Swallow’s Nest Tax, Local Revanu
Pengaruh Good Corporate Governance terhadap Penghindaran Pajak pada Perusahaan Sektor Kesehatan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2020
No full textThe purpose of this study was to examine the effect of good corporate governance on tax avoidance in the health sector listed on the IDX in 2016-2020. This type of research is quantitative research with secondary data that can be downloaded through www.idx.co.id. The population in this study found 22 companies with a sample of 35 data. Sampling technique using purposive sampling and using secondary data. The theory used in this research is agency theory. The results of this study indicate that the independent board of commissioners and managerial ownership has no effect on reducing tax avoidance. Meanwhile, institutional ownership and audit committee has effect on tax avoidance. For companies in the health sector, it is hoped that this research will be an additional consideration for tax management in carrying out correct and efficient tax evasion without violating applicable tax laws
Determinan Minat Bereinvestasi Saham pada Generasi Milenial di Komunitas Investor Saham Pemula Regional Pekanbaru
No full textThis study aims to examine the effect of investment knowledge, motivation, and risk perception on the interest in investing in millennial generation stocks. The sample in this study were members of the Pekanbaru Regional Beginner Stock Investor Community aged 20-40 years and investing no more than 3 years. This type of research is quantitative research with a descriptive approach. The data analysis method used was linear multiple analysis, the data was processed using SPSS Version 24 software. The results showed that the variables of investment knowledge and motivation affected the interest in investing in millennial generation stocks. Meanwhile, the risk perception variable no does not affecterestonn investing in millennial generation stocks
Pengaruh Kebijakan Insentif Pajak, Digitalisasi Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM
No full textThe economy in Indonesia is dominated by micro, small and medium enterprises (MSME) based business activities. This business group is proven to be able to make a significant contribution. The number of MSMEs is increasing from year to year, providing an opportunity for the government to target this sector in an effort to increase taxes. This study aims to examine the effect of tax incentive policies, tax digitization and tax sanctions on MSME taxpayer compliance. In this study the method used for data collection is a questionnaire. The population in this study is individual MSME taxpayers in the city of Pekanbaru who are registered as taxpayers at KPP Pratama Pekanbaru Senapelan. Sampling using random sampling method, with a total sample of 100 respondents. This research is a quantitative study with data obtained using IBM Statistics SPSS 25. The results of the study show that the tax incentive policies, tax digitization and tax sanctions partially affect MSME taxpayer compliance.Keywords: Tax Incentive Policy, Tax Digitization, Tax Sanctions, Taxpayer Complianc
