Browsing LP - Program Studi Akuntansi Perpajakan by Title
Now showing items 1-20 of 28
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Accounting Prudence Pada Perusahaan Bernotasi Khusus
(Mahesa Research Center, 2023-02-27)Laporan keuangan yang disusun dengan menggunakan basis akrual menimbulkan accounting prudence. Faktor utama yang menyebabkan timbulnya prudence adalah kondisi yang penuh dengan ketidakpastian sehingga menimbulkan kehati-hatian ... -
ANALISA PENERAPAN STANDAR AKUNTANSI KEUANGAN TANPA AKUNTABILITAS PUBLIK (SAK-ETAP) PADA ENTITAS KOPERASI
(PSAKP, 2020-09-02)Regulation of the Minister of Cooperatives and SMEs No. 12 of 2015 states that real sector of cooperatives do not have public accountability. So, the financial statements are required to refer to the Financial Accounting ... -
Analisis Dampak Kualitas Pengungkapan Internet Financial Reporting Terhadap Nilai Perusahaan (Studi Pada Perusahaan Dalam Indeks Kompas100 Tahun 2014-2017)
(Jurnal Akuntansi, Keuangan, dan Perpajakan Indonesia, 2019)Financial reporting plays important role of giving information about firm performance and helping investor deciding the investment that will affect firm value. Internet financial reporting disclosure as a way to display ... -
Analisis Efektivitas Dan Kontribusi Pajak Daerah Dan Retribusi Daerah Terhadap Peningkatan Pendapatan Asli Daerah Kabupaten Karo Tahun 2015-2020
(2021-10)Penelitian ini bertujuan untuk mengetahui efektivitas dan kontribusi pajak daerah dan retribusi daerah terhadap pendapatan Asli Daerah (PAD), dan untuk melihat pos-pos pajak daerah dan retribusi daerah yang paling efektif ... -
Analisis Implementasi Kebijakan Value Added Tax (VAT) Refund di Sumatera Utara
(Jurnal Akuntansi dan Governance Andalas, 2020-12-02)Penelitian ini bertujuan untuk menganalisis implementasi kebijakan VAT refund kepada wisatawan mancanegara dan penyebab rendahnya realisasi pelaksanaan VAT refund di Sumatera Utara berdasarkan PMK No.120/PMK.03/2019. ... -
Analisis Kebijakan Pemotongan Pajak Penghasilan atas Persewaan Menara Telekomunikasi
(Jurnal Akuntansi, Keuangan & Perpajakan Indonesia, 2016-04-01)This research uses qualitative approach by describing what is telecommunication tower, how tower lease agreement that exist in PT XYZ as place of field research, and finally compare it with taxation theory and public policy ... -
Analisis Manajemen Risiko Pelaku UMKM Terhadap Kenaikan Harga Bahan Pokok Di Kota Rengat
(Journal of Management and Social Sciences (JMSC), 2024-01)Kenaikan harga bahan pokok memberikan tantangan besar bagi Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Rengat. Kenaikan harga ini dapat berdampak pada keberlangsungan UMKM dan menimbulkan risiko keuangan yang signifikan. ... -
Analisis Penerapan Koreksi Fiskal Atas Laporan Laba-Rugi Komersial Dalam Penentuan Pajak Penghasilan Badan Sesuai Dengan Peraturan Undang-Undang No. 36 Tahun 2008 pada PT. ABC Untuk Tahun 2019
(Jurnal Ilmiah Core IT, 2022-04)Tujuan penelitian ini adalah untuk menghasilkan laporan keuangan fiskal PT. ABC yang didasari peraturan perpajakan yang berlaku dan memperoleh jumlah pajak penghasilan badan perusahaan dengan melakukan rekonsiliasi laporan ... -
ANALISIS PENGARUH PENERAPAN SISTEM PENGENDALIAN MANAJEMEN DENGAN MODEL FOUR LEVERS OF CONTROL DI PT. MULTIMAS NABATI ASAHAN
(PSAKP, 2020-08-07)Analysis of the Effect of Application of Management Control Systems with the Four Levers of Control Model at PT. Multimas Nabati Asahan Manufacturing companies operate by connecting one system to another system that involves ... -
Analisis Profitabilitas Customer Berdasarkan Pendekatan Time-driven Activity-based Costing (TDABC)
(Jurnal Ekonomi Perjuangan (JUMPER), 2021-11-09)Persaingan yang semakin ketat menyebabkan pihak manajerial membutuhkan informasi yang akurat mengenai struktur biaya dan profitabilitas customer. Informasi tersebut diharapkan dapat membantu pihak manajerial dalam ... -
Analysis of the Internal Control System on the Revenue Cycle of Lending at Rural Bank
(EAI, 2022-07-22)This research aim to determine whether internal control system of Rural Banks "X" is aligned with the elements of the COSO internal control structure. Data was collected by means interviewing and observing. The analysis ... -
Continuous Auditing Paradigma Baru dalam Pengauditan
(Jurnal Akuntansi, 2005) -
Desain Perhitungan Biaya Produksi untuk Perencanaan Laba pada Komoditi Kopi Persiklus Di Desa Siponjot Humbahas
(Jurnal Manajemen dan Bisnis, 2023-02-24)Coffee is one of the important export commodities for the people of Indonesia which is able to contribute quite a large amount of foreign exchange. Siponjot Village, Lintong Nihuta District, is one of the villages that has ... -
The Effect of Intellectual Capital and Financial Performance on Firm Value with Return on Investment as a Modeling Variable in the Mining Industry
(International Journal of Public Budgeting, Accounting and Finance, 2020-01-01)This study aims to analyze the effect of intellectual capital, profitability, leverage, firm size and firm growth on firm value with Return On Investment as a moderating variable in Mining Sub Sector Companies listed on ... -
The Influence of Personal Value, Moral Philosophy, and Organizational Ethical Culture on Auditor Action and Acceptance for Dysfunctional Behavior
(EAI, 2019-10-25)Objectives of this research are to investigate the effect of organizational ethical culture, personal values, and moral philosophy on auditor actions and acceptance for dysfunctional behaviour. This research also seeks to ... -
Kepemilikan Institusional dan Transparansi Informasi terhadap Penghindaran Pajak: Sebelum, Saat, dan Setelah Tax Amnesty
(Jurnal Ekonomi Perjuangan (JUMPER), 2019-12)This study aims to analyze the effect of institutional ownership and transparency of information on tax avoidance before, during, and after tax amnesty. This study uses secondary data obtained from the company's financial ... -
Operational Risk Control with Basel II in Indonesian Banking
(The Seybold Report Journal, 2022-06-15)We examine howthe importance of operational risk control in a bank is an important feature of management practices in the modern money market. Serious operational risks include damage to internal control and corporate ... -
Pengaruh Economic Value Added dan Rasio Profitabilitas terhadap return Saham Perusahaan Manufaktur Di Bursa Efek Indonesia
(Jurnal Akuntansi, Keuangan & Perpajakan Indonesia, 2017-04)Over recent years a new approach to assessing company performance has been developed, known as Economic Value Added (EVA). EVA attemps to measure to value added produced by a firm by taking into cost of capital, where ... -
Pengaruh Financial Distress terhadap Tax Avoidance (Studi Kasus Perusahaan Mining yang Terdaftar di Bursa Efek Indonesia)
(Jurnal Riset Akuntansi Multiparadigma, 2022-12)Penelitian ini bertujuan untuk menganalisis pengaruh variabel financial distress terhadap tax avoidance pada perusahaan mining yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel dalam penelitian ini ... -
Pengaruh Layanan Account Representative terhadap Kepatuhan Wajib Pajak melalui Mediasi Kepuasan Wajib Pajak
(Insight Management Journal, 2021-09-30)The purpose of the study was to determine the direct effect of the account representative service variable on taxpayer compliance through mediation of taxpayer satisfaction at KPP Pratama Medan Polonia. The object of the ...