1,721,004 research outputs found
Audit Lag Perusahaan Sektor Keuangan Dan Non Keuangan Sebelum Dan Saat Covid-19
Full text linkThis study aims to determine whether there are differences in the audit lag of companies engaged in the financial sector and the non-financial sector listed on the IDX (Indonesian Stock Exchange). In addition, this study also aims to find out whether there are differences in the audit lag of companies in the financial, nonfinancial, and all business sectors in the period before the Covid-19 pandemic occurred compared to the period during the Covid-19 pandemic. The sampling method used is non-probability purposive sampling. The number of samples taken using this sampling method were 104 companies engaged in the financial sector and 380 companies engaged in the non-financial sector or 484 companies from all business sectors. Because the data used is not normally distributed, nonparametric statistical tests are used. To test whether there are differences in audit lag between companies in the financial and non-financial sectors both in the period before the Covid-19 pandemic and during the period when the Covid-19 pandemic occurred, the Mann Whitney Test was used. Meanwhile, to test whether there were differences in the audit lag of companies engaged in the financial, nonfinancial, and all business sectors in the period before the Covid-19 pandemic occurred compared to the period when the Covid-19 pandemic occurred, the Wilcoxon Signed Rank Test was used. The results of the study show that there is a significant difference in audit lag between companies engaged in the financial sector compared to companies engaged in the non-financial sector. In addition, the results of the study also show that there are differences in the audit lag of companies engaged in the financial, non-financial, and all business sectors between the period before the Covid-19 pandemic occurred compared to the period during the Covid-19 pandemic
Laboratorium Penganggaran : Buku Kasus Dan Kertas Kerja (Edisi Revisi 2016)
Full text linkBuku ini disusun untuk dapat menjadi salah satu referensi bagi mahasiswa untuk
mempelajari praktek penyusunan anggaran perusahaan/anggaran bisnis. Namun demikian,
buku ini juga dapat dipergunakan bagi pihak-pihak umum yang ingin mempelajari praktek
penyusunan anggaran perusahaan/anggaran bisnis. Buku ini diberi judul “Laboratorium
Penganggaran” dan terdiri dari 2 bagian, yaitu bagian 1 yang berisi informasi tentang kasus
dan bagian 2 yang berisi kertas kerja untuk melakukan praktek penyusunan anggaran
Earning Management dan Deferred Tax
Full text linkCorporate managers often face conflicting interests when the report their earning for financial and tax purposes. On one side, managers desire to increase earning that will be reported to creditors, shareholders and other external users. But on other side, managers also desire to decrease taxable income that will be reported to tax authorities. Manager can achieve these two goals by manipulating earnings upward for financial reporting but not for tax reporting. So managers don't pay income taxes on the upward earnings. In long term this will increase gap between book-tax income differences and effect deferred tax account
Analisis Aktiyitas Tax Avoidance Dari Perspektif Moral
Full text linkTax avoidance and tax evasion are not new problems for many countries in the world. They are not unique phenomenon in modern tax problems since many years. Many researchers state that tax avoidance has grown significantly in recent decades. It has been continuously eroded the integrity of the tax base in many countries. Tax avoidance and tax evasion have the same goal: to minimize or to eliminate tax liability. Tax avoidance is legal activity, whereas tax evasion is illegal activity. Although tax avoidance is not formally violate the tax law, but it is usually in contradiction with the intent and spirit of the tax law. This paper is aimed to determine whether tax avoidance is moral or not
Foreign Direct Investment, Indeks Kemudahan Berusaha, Dan Tarif Pajak Penghasilan Negara-Negara ASEAN
Full text linkThe inflow of Foreign Direct Investment is needed by all countries in the world tobe used as a catalyst to achieve the goals of sustainable development in allaspects of a country's life. Countries in the Southeast Asia Region that aremembers of ASEAN also need Foreign Direct Investment. The success of acountry in attracting Foreign Direct Investment inflows is determined by manyfactors, including the ease of doing business and the income tax rate. In thisstudy, a comparative study was conducted between the success of ASEANcountries in obtaining Foreign Direct Investment inflows with the success ofachieving a high index of ease of doing business and the use of competitiveincome tax rates. The comparison was only made between 10 ASEAN membercountries from 11 ASEAN member countries, because of the difficulty in collecting data from 1 other ASEAN member country, namely Timor Leste. The results showed that Singapore succeeded in attracting the largest Foreign DirectInvestment inflows among other ASEAN countries, amounting to 59.10% of thetotal Foreign Direct Investment inflows from ASEAN countries. Singapore'ssuccess in attracting the largest Foreign Direct Investment inflow among otherASEAN countries is directly proportional to its achievement in obtaining the bestease of doing business index and the lowest income tax rate compared to otherASEAN countries. Meanwhile, for other ASEAN countries, there is no visiblecomparison between the success of obtaining Foreign Direct Investment with theease of doing business index and the Income Tax rate
Deffered Tax Asset and Deffered Tax Liability: Studi Eksistensinya Ditinjau dari Sudut Teori Akuntansi
No full textBook income is got from financial statement which is made based on financial accounting standard and taxable income is got from financial statement which is made based on income tax act. Because there are fundamental differences used for calculating and arranging, so book income will be different from taxable income. One of the elements which cause these differences is time differences or temporary differences. This time differences can or can 't be recorded and presented in a financial statement as deformed tax (inter period tax allocation or no inter period tax allocation). There are three methods which can be used to record and report deferred tax: deferred method, asset/liability method and net-of-tax method. Besides to cover time differences, deferred tax can also be used to record net operating loss (NOL). Each method will use separate account to record deferred tax. From three methods inter period tax allocation, only asset/liability method which fulfills the presented deferred tax criteria to asset and liability definitions. Deferred tax asset and deferred tax liability which rise from inter period tax allocation asset/liability method conceptually fulfills asset and liability criteria, so that its existence in balance sheet is strong. Meanwhile, deferred tax asset which comes from NOL carry back and NOL carry forward don 't fulfill the asset criteria
Deferred Tax Asset And Deferred Tax Liability : Studi Eksistensinya Ditinjau Dari Sudut Teori Akuntansi
No full textBook income is got from financial statement which is made based on financial accounting standard and taxable income is got from financial statement which is made based on income tax act. Because there are fundamental dffirences used for calculating and arranging, so book income will be different from taxable income. One of the elements which cause these differences is time differences or temporary differences. This time differences can or can't be recorded and presented in a financial statement as deferred tax (interperiod tax allocation or no interperiod tax allocation). There are three methods which can be used to record and report deferred tax: deferred method, asset/liability method and net-of-tax method. Besides to cover time defferences, deferred tax can also be used to record net operating loss (NOL). Each method will use separate account to record deferred tax. From three methods interperiod tax allocation, only asset/liability method which fulfills the presented deferred tax criteria to asset and liability definitions. Deferred tax asset and deferred tax liability which rise from interperiod tax allocation asset/liability method conceptually fulfills asset and liability criteria, so that its existence in balance sheet is strong. Meanwhile, deferred tax asset which comes from NOL carryback and NOL carryforward don't fulfill the asset criteria
Accrual dan Real Earning Management dalam Merespon Penurunan Tarif Pajak Penghasilan Badan Tahun 2010
No full textResearch conducted by Guenther (1994) shows the behavior of management to conduct income decreasing
earning management in the period of one year before the income tax rate reduction in order to obtain relief the
burden of income tax paid. The research of Alim (2009) showed indications of income decreasing earning
management in the 2008 financial statements of business entities in Indonesia Stock Exchange responding to
a decrease in income tax corporate tax-payers in 2009. This study aimed to investigate whether there is an
indication of income decreasing earning management and also on the 2009 financial statements of business
entities in Indonesia Stock Exchange responding to reduced income tax rate for corporate tax-payers in 2010.
To detect the presence of income decreasing earning management variables to discretionary accruals will be
used to indicate the presence of accrual/accounting earnings management and abnormal variable cash flows
from operations and abnormal discretionary expenses that may indicate the presence of real earning management.
The results showed an indication of income decreasing earning managemei1t is detected through a
variable discretionary accruals and abnormal cash flow from operations but not found through variable
abnormal discretionary expenses
Implementasi Pajak Pertambahan Nilai di Indonesia: Suatu Studi Perbandingan di Negara-Negara Asean-9
Full text linkIndonesia merupakan negara pertama di Asia Tenggara yang mengimplementasikan
Pajak Pertambahan Nilai pada tanggal 1 April 1985. Langkah Indonesia ini
kemudian diikuti oleh beberapa negara lain di Asia Tenggara, khususnya yang
tergabung dalam komunitas ASEAN. Namun demikian ada juga beberapa negara anggota ASEAN yang tidak menggunakan sistem Pajak Pertambahan Nilai. Pada
tulisan ini akan dilakukan studi perbandingan mengenai penerapan Pajak
Pertambahan Nilai di Indonesia, dibandingkan dengan negara-negara anggota
ASEAN lain, khususnya dengan 8 negara anggota ASEAN, yaitu Filipina,
Kamboja, Laos, Malaysia, Myanmar, Singapore, Thailand, dan Vietnam yang
bersama dengan Indonesia selanjutnya disebut sebagai ASEAN-9. Perbandingan
hanya dilakukan di antara 9 negara anggota ASEAN, dan bukan 11 negara
keseluruhan anggota ASEAN, karena kesulitan mengumpulkan data dari 2 negara
anggota ASEAN lainnya. Secara keseluruhan impelementasi Pajak Pertambahan
Nilai, atau pajak sejenisnya di negara-negara ASEAN-9 sudah baik, dan
mempunyai banyak kesamaan secara prinsip. Hal ini tentu saja akan memberi
banyak kemudahan bila diinginkan untuk mengintegrasikan sistem Pajak
Pertambahan Nilai, atau pajak sejenisnya menjadi hanya satu sistem perpajakan
yang seragam berlaku di negara-negara ASEAN. Dari hasil studi perbandingan
menunjukkan bahwa implementasi Pajak Pertambahan Nilai di Indonesia masih
tetap menjadi yang terbaik dibandingkan dengan 8 negara ASEAN-9 lainnya,
karena telah sesuai dengan prinsip dasar sistem Pajak Pertambahan Nilai. Namun
demikian sistem Pajak Pertambahan Nilai yang diterapkan di Indonesia perlu
diperbaiki dengan menghapus aturan pemungutan Pajak Pertambahan Nilai oleh
bendaharawan pemerintah, dan badan-badan usaha tertentu saat melakukan
pembelian dari Pengusaha Kena Pajak
E-TAX; e-Registration, e-Billing, e-SPT Masa PPh Pasal 21-26 dan e-SPT Tahunan PPh Badan
No full textalah satu syarat penting dalam mendukung keberhasilan
pemungutan pajak adalah sistem pemungutan pajak harus
sederhana dan mudah dipahami. Masyarakat yang akan
melaksanakan kewajiban perpajakannya harus dibuat selalu merasa aman,
nyaman dan mudah dalam melaksanakan pembayaran dan pelaporan
pajak. Sistem administrasi pajak yang sulit untuk dipahami, berbelit-belit,
sangat birokratis dan cenderung memberikan banyak masalah serta
kesulitan bagi masyarakat dalam memenuhi kewajiban perpajakannya
akan menimbulkan dismotivasi masyarakat untuk membayar dan
melaporkan pajak.
Kemajuan teknologi informasi dan telekomunikasi yang sangat pesat
dalam 2 dasawarsa terakhir telah mengubah wajah dunia dari model
tradisional menjadi model digital. Semua bidang kehidupan telah
memanfaatkan teknologi digital yang terbukti telah mampu memberikan
berbagai kemudahan. Pemanfaatan teknologi informasi dan
telekomunikasi juga telah diaplikasikan oleh Direktorat Jenderal Pajak
dalam mengelola administrasi perpajakan Wajib Pajak dengan tujuan
untuk memberikan kemudahan bagi Wajib Pajak guna memenuhi
kewajiban perpajakannya dalam membayar dan melaporkan jumlah pajak yang menjadi kewajibannya. Saat ini Wajib Pajak tidak perlu lagi harus
antri untuk membayar pajak di Bank Persepsi atau Kantor Pos dan melaporkan pajak di Kantor Pelayanan Pajak. Semua kewajiban perpajakan
saat ini sudah dapat diselesaikan secara langsung dan mudah oleh Wajib
Pajak di kantor atau rumah dari Wajib Pajak atau tempat lainnya, baik
untuk pembayaran pajak maupun pelaporan pajak
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