Journal of Applied Sciences in Accounting, Finance, and Tax最新文献_第3页

The Effect of Tax Incentives, Taxpayer Awareness, Tax Sanctions and Implementation of E-filling on MSME Taxpayer Compliance 税收优惠、纳税人意识、税收制裁和电子申报实施对中小微企业纳税人合规的影响

Journal of Applied Sciences in Accounting, Finance, and Tax Pub Date : 2022-04-27 DOI: 10.31940/jasafint.v5i1.11-19

Putu Indrika Sari, N. L. P. N. D. A. Pradnyani, P. A. Suprapto

引用次数: 1

Mechanism of Input Tax Calculation on Medical Service at PT BEC PT BEC医疗服务进项税额计算机制研究

Journal of Applied Sciences in Accounting, Finance, and Tax Pub Date : 2022-04-27 DOI: 10.31940/jasafint.v5i1.39-45

Ni Luh Linda Muliasih, I. M. Arsana, I. Istiarto

{"title":"Mechanism of Input Tax Calculation on Medical Service at PT BEC","authors":"Ni Luh Linda Muliasih, I. M. Arsana, I. Istiarto","doi":"10.31940/jasafint.v5i1.39-45","DOIUrl":"https://doi.org/10.31940/jasafint.v5i1.39-45","url":null,"abstract":"PT BEC is a taxable entrepreneur engaged in eye health. Every month PT BEC credits all Input Taxes with Output Tax. This cannot be made because there are elements of Input Tax that cannot be credited, so it is necessary to calculate Input Tax by referring to the Regulation of the Minister of Finance Number 135/PMK.11/2014 to know for sure the amount of Input Tax that can be credited. The main purpose of this research is to find out the calculation of the creditable Input Tax which is more efficient to be carried out by PT BEC in terms of the amount of expenditure used by PT BEC to pay the VAT owed, by calculating the Creditable Input Tax every month and only once at the end of the year. This research is a qualitative research with a case study approach. The analysis technique in this research is descriptive qualitative analysis using secondary data and data collection is done through unstructured interviews, documentation, and observation. The results showed that the calculation of the creditable Input Tax which was carried out only once at the end of the year was more effective for PT BEC because there was a savings of Rp1.458.490.","PeriodicalId":225635,"journal":{"name":"Journal of Applied Sciences in Accounting, Finance, and Tax","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124854074","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

Analysis of Financial Performance at the Jimbaraya Multipurpose Cooperative Period 2018-2020 金巴拉亚多功能合作社2018-2020年财务绩效分析

Journal of Applied Sciences in Accounting, Finance, and Tax Pub Date : 2022-04-27 DOI: 10.31940/jasafint.v5i1.63-68

Firda Mayang Aldira, N. N. Yintayani, M. D. Saputra

{"title":"Analysis of Financial Performance at the Jimbaraya Multipurpose Cooperative Period 2018-2020","authors":"Firda Mayang Aldira, N. N. Yintayani, M. D. Saputra","doi":"10.31940/jasafint.v5i1.63-68","DOIUrl":"https://doi.org/10.31940/jasafint.v5i1.63-68","url":null,"abstract":"Financial performance is one of the important factors in the company. Good financial performance can be assessed from the results of the analysis that obtain a percentage in accordance with the standards that have been set. the results of the analysis can assist cooperatives in making appropriate plans and policies in achieving the vision and mission of the cooperative. The research aims to analyze the level of financial performance movement and the health of cooperatives based on the liquidity ratio, solvency ratio, activity ratio and profitability ratio with period from 2018-2020 in accordance with the Regulation of the State Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia number 06/Per/M/KUKM/V/2006. This research uses a qualitative approach. The results showed that the liquidity ratio is measured using the current ratio and the quick ratio obtains a fairly healthy result because the cooperative is able to guarantee the payment of its current debt. The solvability ratio is measured using the total debt to total assets ratio has fluctuated, where the assets are insufficient to guarantee the cooperative's debt, then measured using the total debt to total equity ratio, there is some less owned capital to guarantee the cooperative's debt. The activity ratio based on the total assets turnover ratio obtained unhealthy results because the sales results obtained were very small. The profitability ratio is measured using return on assets and return on equity has decreased because it is caused by a decrease in profits obtained by cooperatives.","PeriodicalId":225635,"journal":{"name":"Journal of Applied Sciences in Accounting, Finance, and Tax","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124959564","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 Effect of Work Experience, Independence, and Professional Skepticism on Auditor’s Ability to Detect Fraud at Public Accountant Firm in Bali 工作经验、独立性和职业怀疑对巴厘岛会计师事务所审计师发现舞弊能力的影响

Journal of Applied Sciences in Accounting, Finance, and Tax Pub Date : 2022-04-27 DOI: 10.31940/jasafint.v5i1.46-55

Putu Ayu Kartika Pratiwi, I. B. A. Yasa, I. Sumartana

{"title":"The Effect of Work Experience, Independence, and Professional Skepticism on Auditor’s Ability to Detect Fraud at Public Accountant Firm in Bali","authors":"Putu Ayu Kartika Pratiwi, I. B. A. Yasa, I. Sumartana","doi":"10.31940/jasafint.v5i1.46-55","DOIUrl":"https://doi.org/10.31940/jasafint.v5i1.46-55","url":null,"abstract":"An auditor in carrying out the audit process of financial statements requires good fraud detection capabilities so that the auditor can provide reasonable assurance that the financial statements are free from material misstatement caused by fraud. The auditor's ability to detect fraud is influenced by various factors including work experience, independence and professional skepticism. This study aims to analyze the effect of work experience, independence and professional skepticism on the auditor's ability to detect fraud. The population in this study is all auditors who work at Public Accountant Firms in Bali registered in the IAPI directory in 2020. The number of samples used is 136 auditors determined based on the saturated sample or census method. Analysis technique used in this study is a modeling technique with Partial Least Square (PLS) through the Smart PLS 3.0 application. The results showed that work experience, independence and professional skepticism had a positive and significant effect on the auditor's ability to detect fraud.","PeriodicalId":225635,"journal":{"name":"Journal of Applied Sciences in Accounting, Finance, and Tax","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130914941","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

Financial Ratio Analysis to Predict The Potential of The Company’s Financial Distress With Altman Z-Score Method at PT Bali Kulina Utama 利用Altman Z-Score方法预测公司财务危机的可能性

Journal of Applied Sciences in Accounting, Finance, and Tax Pub Date : 2022-04-27 DOI: 10.31940/jasafint.v5i1.87-93

N. L. E. Utami, I. Sudana, L. Wahyuni

{"title":"Financial Ratio Analysis to Predict The Potential of The Company’s Financial Distress With Altman Z-Score Method at PT Bali Kulina Utama","authors":"N. L. E. Utami, I. Sudana, L. Wahyuni","doi":"10.31940/jasafint.v5i1.87-93","DOIUrl":"https://doi.org/10.31940/jasafint.v5i1.87-93","url":null,"abstract":"Identification of potential financial distress in a company is an important step in predicting the company’s financial health condition. Financial distress conditions can occur before the company goes bankrupt which is marked by a decline in company finances. To deal with these conditions, the company is expected to be able to prepare a strategy to anticipate the occurrence of bankruptcy by analyzing financial ratios. This study aims to calculate, analyze, and classify the potential of financial distress at PT Bali Kulina Utama through financial ratios with the prediction model used is Altman Z-Score Modification method. Primary and secondary data obtained through interviews and documentation data collection techniques. The data analysis technique is descriptive qualitative by calculating each financial ratio that contained in the Altman Z-Score Modification model and calculating the Z-Score Modification equation to predict financial distress position. Based on the results, it can be concluded that the potential of financial distress at PT Bali Kulina Utama in 2018-2020 is in a non financial distress condition, because the Z-Score Modification equation value is in Z”-Score > 2,6.","PeriodicalId":225635,"journal":{"name":"Journal of Applied Sciences in Accounting, Finance, and Tax","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114493664","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

TAM (Technology Acceptance Model) Approach to Analyze Community's Interest in Using E-money 技术接受模型分析社区使用电子货币的兴趣

Journal of Applied Sciences in Accounting, Finance, and Tax Pub Date : 2022-04-27 DOI: 10.31940/jasafint.v5i1.1-10

Yanti Pujiastuti

引用次数: 0

Analysis of the Treatment of Income Tax Article 25 Overpayment at PT AWD 第二十五条所得税的处理方法分析

Journal of Applied Sciences in Accounting, Finance, and Tax Pub Date : 2022-04-27 DOI: 10.31940/jasafint.v5i1.69-76

Ayu Wulandari, I. D. M. Partika, A. A. P. Suardani

{"title":"Analysis of the Treatment of Income Tax Article 25 Overpayment at PT AWD","authors":"Ayu Wulandari, I. D. M. Partika, A. A. P. Suardani","doi":"10.31940/jasafint.v5i1.69-76","DOIUrl":"https://doi.org/10.31940/jasafint.v5i1.69-76","url":null,"abstract":"The outbreak of the COVID-19 pandemic in Indonesia has greatly impacted various sectors, including PT AWD which is engaged in SPA services. PT AWD experienced a significant decrease in turnover, causing an overpayment of taxes caused by the payment of tax installments that have been paid every month. Based on this phenomenon, this study was conducted to determine the impact that occurs on PT AWD if it makes restitution or tax burden in managing the tax overpayment. This study was processed using descriptive qualitative techniques with primary data, namely the results of interviews with the employees of PT AWD, and secondary data in the form of company financial statements. Based on this research, it is known that if PT AWD makes restitution, PT AWD will get back the cash that has been paid on condition that it is able to meet the requirements for implementing restitution and comply with its tax obligations. Meanwhile, if PT AWD makes an imposition, the overpayment tax cannot be taken back by the company. Because the overpayment tax has been recognized as an expense in the company's financial statements, so this treatment is more advisable for taxpayers who have a relatively low nominal tax overpayment.","PeriodicalId":225635,"journal":{"name":"Journal of Applied Sciences in Accounting, Finance, and Tax","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129936803","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

Effect of Tax Incentives and Non-Tax Incentives on Earnings Management with Tax Avoidance as a Variable Moderation 税收激励与非税收激励对盈余管理的影响——以避税为变量调节

Journal of Applied Sciences in Accounting, Finance, and Tax Pub Date : 2022-04-27 DOI: 10.31940/jasafint.v5i1.77-86

I. Rahayu, I. W. Karmana, I. W. P. Suta

{"title":"Effect of Tax Incentives and Non-Tax Incentives on Earnings Management with Tax Avoidance as a Variable Moderation","authors":"I. Rahayu, I. W. Karmana, I. W. P. Suta","doi":"10.31940/jasafint.v5i1.77-86","DOIUrl":"https://doi.org/10.31940/jasafint.v5i1.77-86","url":null,"abstract":"Tax incentives and non-tax incentives are both potential motivators for earnings management activity. As a result, the study was conducted to determine the reality of various aspects that could effect profits management. It also conducted tests to demonstrate the impact of tax avoidance on the relationship between the research variables. This research employed secondary data from the Indonesia Stock Exchange for the year 2020, as well as a purposive sampling strategy to select the appropriate firm to serve as the sample. To aid in the testing of the variables, this study used the multiple linear regression model as an analysis tool utilizing IBM SPSS version 25. The findings suggest that tax incentives can be used to detect profits management, as measured by a proxy of tax planning and deferred tax expense. Non-tax incentives, on the other hand, cannot be used to predict earnings management if the proxy is based on the profitability ratio and the amount of managerial ownership. Meanwhile, tax evasion can only amplify the impact of present taxes on earnings management, which includes variables such as tax incentives.","PeriodicalId":225635,"journal":{"name":"Journal of Applied Sciences in Accounting, Finance, and Tax","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115952876","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 Influence of Implementation of E-Samsat and Tax Relief on the Motor Vehicle Taxpayer Compliance in Gianyar Regency during the Pandemic Covid-19 新型冠状病毒大流行期间Gianyar县实施E-Samsat和税收减免对机动车纳税人合规的影响

Journal of Applied Sciences in Accounting, Finance, and Tax Pub Date : 2022-04-27 DOI: 10.31940/jasafint.v5i1.28-33

Ni Made Dita Puspitari, N. S. Hardika, I. M. Wijana

{"title":"The Influence of Implementation of E-Samsat and Tax Relief on the Motor Vehicle Taxpayer Compliance in Gianyar Regency during the Pandemic Covid-19","authors":"Ni Made Dita Puspitari, N. S. Hardika, I. M. Wijana","doi":"10.31940/jasafint.v5i1.28-33","DOIUrl":"https://doi.org/10.31940/jasafint.v5i1.28-33","url":null,"abstract":"The aim of this research is to examine the implementation of e-samsat and tax relief on the motor vehicle taxpayer compliance in Gianyar Regency during the pandemic covid-19. This research used questionnaires method to collect the primer data. The questionnaires were distributed in Gianyar Samsat Office, in the form of 100 samples of motor vehicle taxpayers by using Slovin’s formula. The accidental sampling technique was applied to collect the samples. This research used statistical tests which are validity test, reliability test and normality test. Multiple linear regression technique was applied in this research as well as hypothetical test in the form of t and F. The finding indicated that the implementation of e-samsat and tax relief gave a positive and significant impact on motor vehicle taxpayer compliance. The implementation of e-samsat and the provision of motor vehicle tax relief will be able to increase the compliance of motorized vehicle taxpayers. Further researchers can expand the research variables in order to describe the research object completely.","PeriodicalId":225635,"journal":{"name":"Journal of Applied Sciences in Accounting, Finance, and Tax","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121974243","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 Effect of Auditor Competency and Self Efficacy on Audit Judgment at Public Accounting Firm in Bali 巴厘会计师事务所审计师胜任力与自我效能感对审计判断的影响

Journal of Applied Sciences in Accounting, Finance, and Tax Pub Date : 2021-10-13 DOI: 10.31940/jasafint.v4i2.121-126

I. G. C. Putra, I. B. A. Yasa, I Made Suarta

{"title":"The Effect of Auditor Competency and Self Efficacy on Audit Judgment at Public Accounting Firm in Bali","authors":"I. G. C. Putra, I. B. A. Yasa, I Made Suarta","doi":"10.31940/jasafint.v4i2.121-126","DOIUrl":"https://doi.org/10.31940/jasafint.v4i2.121-126","url":null,"abstract":"Auditors in carrying out activities are influenced by many things, starting from the audit environment and applicable audit regulations. The auditor judgment cannot be replaced because it is an inherent part of the audit process itself, therefore, the audit judgment carried out by the auditor must be carried out properly so as to produce true and accurate information. The phenomenon related to the audit judgment that has occurred causes the public to still question the audit judgment carried out by the auditor who is considered unable to protect external parties using financial statements. The population in this study are all auditors who work in Public Accounting Firms in Bali who are listed in the IAPI 2020 directory. The number of samples in this study found 136 auditors who were selected using the saturated sample or census method. The analytical technique used in this research is a partial least square (PLS) modelling technique through the SmartPLS 3.0 application. The results showed that the auditor competency and self-efficacy had a positive and significant effect on the audit judgment at the Public Accounting Firm in Bali.","PeriodicalId":225635,"journal":{"name":"Journal of Applied Sciences in Accounting, Finance, and Tax","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130913678","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