发布求助
文献互助 智能选刊 最新文献

INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE最新文献

筛选
英文 中文
Pengaruh Moral Wajib Pajak Orang Pribadi terhadap Persepsi atas Tax Evasion dengan Kepatuhan Wajib Pajak sebagai Variabel Mediasi 个人纳税人的道德影响，以纳税人的合规为调解变量，对Tax审查的影响
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Pub Date : 2018-12-12 DOI: 10.36766/ijag.v2i2.31
Joe Elsa Andriyani, Riana Sitawati, S. Subchan
{"title":"Pengaruh Moral Wajib Pajak Orang Pribadi terhadap Persepsi atas Tax Evasion dengan Kepatuhan Wajib Pajak sebagai Variabel Mediasi","authors":"Joe Elsa Andriyani, Riana Sitawati, S. Subchan","doi":"10.36766/ijag.v2i2.31","DOIUrl":"https://doi.org/10.36766/ijag.v2i2.31","url":null,"abstract":"The purpose of this study is to be able to analyze the effect of moral on perception of tax evasion mediated by taxpayer compliance. Calculation of the number of research samples using Slovin formula, the sample in the study was as many as 100 questionnaires distributed directly in Central Semarang Two Primary Tax Office with the permission of the official in charge of the Tax Office. Data analysis uses the WarpPLS 4.0 program with Partial Least Square (PLS) approach. The Results of previois studies as follows moral has a positive effect on the compliance. Compliance has a negative effect on perception of tax evasion. Moral has a negative effect on perception of tax evasion. Compliance mediates the effect of moral on perception of tax evasion.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125707767","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
The Reluctance of Capitalizing the Borrowing Costs A Recent Study of Residence Development in the Province of Jawa Barat 借贷成本资本化的不情愿——爪哇巴拉特省住宅开发的最新研究
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Pub Date : 2018-12-01 DOI: 10.36766/ijag.v1i2.11
Samuel Anindyo Widhoyoko, S.E., MFA
{"title":"The Reluctance of Capitalizing the Borrowing Costs A Recent Study of Residence Development in the Province of Jawa Barat","authors":"Samuel Anindyo Widhoyoko, S.E., MFA","doi":"10.36766/ijag.v1i2.11","DOIUrl":"https://doi.org/10.36766/ijag.v1i2.11","url":null,"abstract":"The emerging trend of emerging business occurs due to the consciousness of society regarding to the long-terminvestment. Many property developers are currently being aware of creating new spaces for society, as well aspreparing their company to face new era of the pricing competition of property. This research focuses on the decisionof property developers in pricing decision in the scope of construction cost reporting in which the bank loan wouldlikely affect the financial leverage, project acceleration, and selling price which result in volume of profit. Based onthe applicable accounting standards (PSAK no.26), companies are tocapitalize all borrowing costs to the constructioncosts at the same time. Using quantitative method, this research attempts to find relationship between constructioncost and borrowing cost towards stock market performance. In this study, EPS is assumed to be a parameter for stockperformance measurement. The study suggests that constructioncosts does not impact on the stock performance in themarket. On the other hand, borrowing costs give significant impact to EPS. This research also finds that in any levelof rate, interest would be influencing the EPS.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115409662","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak 资本不足，转让定价激进，Penghindaran Pajak
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Pub Date : 2018-06-01 DOI: 10.36766/ijag.v2i1.6
Teza Deasvery Falbo, Amrie Firmansyah
{"title":"Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak","authors":"Teza Deasvery Falbo, Amrie Firmansyah","doi":"10.36766/ijag.v2i1.6","DOIUrl":"https://doi.org/10.36766/ijag.v2i1.6","url":null,"abstract":"The increase in tax revenue in Indonesia is not accompanied by an increase in tax ratio The low tax ratio indicatestax avoidance practices in Indonesia. Some tax avoidance practices can be conductedthrough transfer pricing and thin capitalization.This study is aimed to examine empirically the effect of thin capitalization as well as transfer pricing aggressiveness on tax avoidance practice in Indonesia. This study uses manufacturing companies which are listed on Indonesia Stock Exchange (IDX) within the period 2013-2015. Using purposive sampling, the selected samples in this study are 90 companies, so the total sample is 270 samples. The hypothesis examination used in this study is multiple linear regression analysis of panel data.The results of this study suggest that thin capitalization is positively associated with tax avoidance,while transfer pricing aggressivenessis not associated with tax avoidance.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124753564","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 28
The Effect of Over Workload and Role Conflicts on Behavior of Tax Auditor Dysfunction with Working Stress as Mediation Factor and Moral Competence as Moderation Factor (Empirical study at Indonesian Directorate General of Taxes) 以工作压力为中介因素、道德能力为调节因素的过度工作量和角色冲突对税务审计员功能失调行为的影响(印尼税务总局的实证研究)
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Pub Date : 2018-06-01 DOI: 10.36766/ijag.v2i1.8
K. Kencana, Susanti Widhiastuti
{"title":"The Effect of Over Workload and Role Conflicts on Behavior of Tax Auditor Dysfunction with Working Stress as Mediation Factor and Moral Competence as Moderation Factor (Empirical study at Indonesian Directorate General of Taxes)","authors":"K. Kencana, Susanti Widhiastuti","doi":"10.36766/ijag.v2i1.8","DOIUrl":"https://doi.org/10.36766/ijag.v2i1.8","url":null,"abstract":"This study examines the theory of transactional processes which applied work stress theory proposed by Gibson et al. (1995). The researcher collected data from tax auditors as participants using survey techniques by self-filling questionnaires.  The qualitative data are converted  into the parametric scale with the Method of Successive Interval and then analysed using Partial Least Square. The result of this study is work stress can mediate the effect of over workload and role conflict on tax auditor dysfunction behavior moral competence can not moderate the relationship of influence of work stress on dysfunction behavior. Surveys conducted are not accompanied by researcher in filling questionnaires in the theoretical sphere so as to generate potential bias in the results. This study produces a quality tax audit of the errors of professional humanism. For further research, can be analyzed by using the experimental method.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123829548","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Dampak Modal Intelektual Hijau terhadap Pengungkapan Sukarela Emisi Karbon 绿色知识资本对自愿碳排放披露的影响
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Pub Date : 2018-06-01 DOI: 10.36766/ijag.v2i1.7
Lin Oktris
{"title":"Dampak Modal Intelektual Hijau terhadap Pengungkapan Sukarela Emisi Karbon","authors":"Lin Oktris","doi":"10.36766/ijag.v2i1.7","DOIUrl":"https://doi.org/10.36766/ijag.v2i1.7","url":null,"abstract":"The purpose of this research is to analyze the effect of green intellectual capital on voluntary carbon emissions disclosure in IDX listed non financial companies in 2010-2014 with 40 companies samples. This research focuses on internal aspects side. This research methodology is multiple regression analysis. The results show that green intellectual capital have positive effect on voluntary carbon emissions disclosures. The results have contribution in disclosure of carbon emissions research for educators and stakeholders. The novelty of this research is to analyze new variables such as green intellectual capital. There are only 40 sample companiesbecause the disclosure of carbon emissions in Indonesia is still voluntary. Because samples only from Indonesia companies so the results cannot be generalized in ASEAN countries, Forfuture research, researcher can use primary data to measure green intellectual capital so that it reflects the perception of the company","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123739945","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Evaluasi Perataan Laba pada Kinerja Badan Usaha Milik Negara Sebelum dan Setelah Menjadi Perusahaan Terbuka di Indonesia 在印尼成为公开公司之前和之后，对国有企业表现的利润平衡评估
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Pub Date : 2018-06-01 DOI: 10.36766/ijag.v2i1.9
Bambang Prayogo, Itjang D.Gunawan
{"title":"Evaluasi Perataan Laba pada Kinerja Badan Usaha Milik Negara Sebelum dan Setelah Menjadi Perusahaan Terbuka di Indonesia","authors":"Bambang Prayogo, Itjang D.Gunawan","doi":"10.36766/ijag.v2i1.9","DOIUrl":"https://doi.org/10.36766/ijag.v2i1.9","url":null,"abstract":"This study was investigated by using multiple regression analysis method. The sample of this research is purposive sampling with total 6 years observation. The result of the research shows that SOEs conduct earnings management policy in two years before IPO and two years after IPO by income increasing. In order to get generalized results future research can use all listed state-owned enterprises until 2016, which is 20 companies with five years-period before and after going public.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124323466","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Analisis Pengaruh Kepemilikan Blockholder, Kepemilikan Manajerial, Kepemilikan Institusional, dan Komite Audit terhadap Nilai Perusahaan 分析区块财产、管理所有权、机构所有权和审计委员会对公司价值的影响
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Pub Date : 2018-06-01 DOI: 10.36766/ijag.v2i1.10
Iwan Wirawardhana, Meco Sitardja
{"title":"Analisis Pengaruh Kepemilikan Blockholder, Kepemilikan Manajerial, Kepemilikan Institusional, dan Komite Audit terhadap Nilai Perusahaan","authors":"Iwan Wirawardhana, Meco Sitardja","doi":"10.36766/ijag.v2i1.10","DOIUrl":"https://doi.org/10.36766/ijag.v2i1.10","url":null,"abstract":"The aim of this study is to analyse the effect of Blockholder Ownership, Managerial Ownership, Institutional Ownership, and Audit Committee towards Firm Value. The background of this research is the agency theory and ownership theory. The population in this study are 46 property companies listed on the Indonesia Stock Exchange (IDX) for the period 2012-2016. By using purposive sampling technique, 35 companies are qualified as data samples. This research uses the random effect model as the estimation model and multiple regression as the method of analysis. The results of this study shows that Institutional Ownership has a positive effect on Firm Value. Meanwhile, Blockholder Ownership, Managerial Ownership, and Audit Committee have no effect on Firm Value. Moreover, the F-test implies that the variables, blockholder ownership, managerial ownership, institutional ownership, and audit committee, simultaneously influence firm value.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128517251","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 9
DAMPAK PENGHINDARAN PAJAK, KEPEMILIKAN BLOCKHOLDER, KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN 避税、财产所有权、独立专员和审计委员会对公司价值的影响
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Pub Date : 2017-12-01 DOI: 10.36766/ijag.v1i2.12
Meco Sitardja
{"title":"DAMPAK PENGHINDARAN PAJAK, KEPEMILIKAN BLOCKHOLDER, KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN","authors":"Meco Sitardja","doi":"10.36766/ijag.v1i2.12","DOIUrl":"https://doi.org/10.36766/ijag.v1i2.12","url":null,"abstract":"The objective (s) of this research wasanalyzing whether tax avoidance, blockholder ownership, independent commissioner, and audit committee have any influence to firm value. This researchusessecondary data andpurposive samplingconsisting of 72 listed companiesin the manufacturing sector in Indonesia. The data was analysed in SPSS using multiple regression. The result shows that tax avoidance, institutional ownership, and independent commissionerdon’t influence significantly on firm value. Then, audit committee has positiveimpact on firm value.Simultaneously, tax avoidance, blockholder ownership, independent commissioner, and audit committee have significant impact on firm value.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131102238","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
ANALISIS HUMAN CAPITAL READINESS PADA PERUSAHAAN PERDAGANGAN INDONESIA (PERSERO)
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Pub Date : 2017-12-01 DOI: 10.36766/ijag.v1i2.14
S. Handayani
{"title":"ANALISIS HUMAN CAPITAL READINESS PADA PERUSAHAAN PERDAGANGAN INDONESIA (PERSERO)","authors":"S. Handayani","doi":"10.36766/ijag.v1i2.14","DOIUrl":"https://doi.org/10.36766/ijag.v1i2.14","url":null,"abstract":"This research aims to review the gaps between human capital employed and the actual needs of PT. PPI (Ltd.) in achieving the corporate objectives. The Company is built with the vision and mission that are translated into corporate actions towards the achievement of corporate goals. The company's mission must be communicated clearly to all stakeholders, especially employees, because employees play an important competency for successful mishievin. Through this study, the HR department is expected to be able to measure the contribution of human capital in the process of achieving corporate goals. The measurement is intended to allow the HR department to provide and develop competence in accordance with company requirements, to achieve corporate objectives. The results of this study conclude that the availability of human capital PT. PPI (Ltd.) only reached 65 percent. By that illustrated, the percentage of PT. PPI (Ltd.) doesn’t have the human capital needs in the achievement of company goals, so PT. PPI (Ltd.) needs a strategic initiative to address the inconsistency, which are recruitment and training on the job strategies in the company.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132288664","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
THE ROLES OF FORENSIC ACCOUNTANTS IN PREVENTION AND DETECTION OF MONEY LAUNDERING IN PHOENIX ACTIVITIES 法务会计师在预防和侦查凤凰活动中的洗钱活动中的作用
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Pub Date : 2017-06-01 DOI: 10.36766/ijag.v1i1.17
S. Widhoyoko, Deoga Payudha, Jeannada Natasha, J. Immanuel
{"title":"THE ROLES OF FORENSIC ACCOUNTANTS IN PREVENTION AND DETECTION OF MONEY LAUNDERING IN PHOENIX ACTIVITIES","authors":"S. Widhoyoko, Deoga Payudha, Jeannada Natasha, J. Immanuel","doi":"10.36766/ijag.v1i1.17","DOIUrl":"https://doi.org/10.36766/ijag.v1i1.17","url":null,"abstract":"The process of company liquidation is always full of money laundering allegations and vulnerable to fraud. This fraudulent scheme is referred to as phoenix activity. The main purpose of phoenix activity is to avoid liability and expenses, which detriments the stakeholders. This research explains the importance of the role of forensic accountants prior, during, and after bankruptcy. The methodology used in this research is literature review examining the problems through various researches and frameworks. The literature review discusses three aspects related to fraudulent bankruptcy scheme i.e. motivation, the scheme processes and litigation processes. The research concludes that the presence of forensic accountants is important in the insolvency prevention and detection, in their roles as(1) independent and hired experts; (2) professional legal assistance providers of Anti-Money Laundering (AML) and asset manager; (3) business valuation experts; (4) private investigators; and (5) surveillance body for anti-money laundering purposes.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125592391","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
首页 上一页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信