Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara最新文献_第9页

MENEROPONG KEBIJAKAN PENGAMPUNAN PAJAK MENURUT TEORI ECONOMIC ANALYSIS OF LAW 基于法学经济学分析的支付生物学审查

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Pub Date : 2018-06-21 DOI: 10.28986/JTAKEN.V4I1.152

Muh. Najib

{"title":"MENEROPONG KEBIJAKAN PENGAMPUNAN PAJAK MENURUT TEORI ECONOMIC ANALYSIS OF LAW","authors":"Muh. Najib","doi":"10.28986/JTAKEN.V4I1.152","DOIUrl":"https://doi.org/10.28986/JTAKEN.V4I1.152","url":null,"abstract":"Kebijakan pemerintah mengenai pengampunan pajak (tax amnesty), telah memunculkan kontroÂversi di masyarakat. Dalam waktu sebulan sejak pemberlakuannya, Undang-Undang PengampuÂnan Pajak telah dimohonkan judicial review ke Mahkamah Konstitusi sebanyak empat kali, namun tidak ada satupun permohonan yang dikabulkan. Penelitian ini menjelaskan bagaimana konsepsi lahirnya kebijakan pengampunan pajak, yang kemudian dianalisis menurut teori Economic Analysis of Law. Metodologi yang digunakan adalah yuridis normatif dengan pendekatan teoritis, yaitu dengan memaparkan konsepsi lahirnya kebijakan pengampunan pajak berdasarkan peraturan perundang-undangan yang kemudian dianalisis berdasarkan teori hukum. Penelitian ini menyimpulkan bahwa lahirnya kebijakan pengampunan pajak dimaksudkan untuk mengoptimalkan penerimaan negara dan meningkatkan pertumbuhan perekonomian, dengan cara membebaskan wajib pajak dari kewaÂjiban membayar pajak yang terutang beserta sanksi denda dan sanksi pidana, apabila wajib pajak tersebut mau mengungkapkan hartanya dan membayar uang tebusan sebagaimana yang ditetapkan dalam Undang-Undang Pengampunan Pajak. Kebijakan pengampunan pajak merupakan pilihan terbaik saat itu untuk mencapai tujuan yang diharapkan oleh pemerintah, dan solusi yang paling menguntungkan bagi semua pihak, sesuai dengan konsep dasar teori Economic Analysis of Law, yaitu maksimalisasi, keseimbangan, dan efisiensi","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49081028","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

PENGARUH INVENTARISASI ASET TERHADAP LEGAL AUDIT DAN PENILAIAN ASET (STUDI KASUS PADA PEMERINTAH KOTA BANDUNG) 审计和资产资产相关资产的盘点

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Pub Date : 2018-06-21 DOI: 10.28986/jtaken.v4i1.140

Sut Mutiah Sangadji

{"title":"PENGARUH INVENTARISASI ASET TERHADAP LEGAL AUDIT DAN PENILAIAN ASET (STUDI KASUS PADA PEMERINTAH KOTA BANDUNG)","authors":"Sut Mutiah Sangadji","doi":"10.28986/jtaken.v4i1.140","DOIUrl":"https://doi.org/10.28986/jtaken.v4i1.140","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui adakah pengaruh inventarisasi aset terhadap legal audit dan penilaian aset. Penelitian dilakukan di Pemerintah Kota Bandung menggunakan data primer (kuesioner) dan sekunder berupa Laporan Hasil Pemeriksaan (LHP) BPK RI atas Laporan Keuangan Pemerintah Daerah (LKPD) Pemerintah Kota Bandung Tahun Anggaran (TA) 2012 sampai dengan 2016. Sampel penelitian dipilih dengan metode purposive sampling yaitu pengguna aset (pejabat struktural) di 36 dinas pemerintahan, koordinator aset di bagian pemberdayaan aset Badan Pengelolaan Keuangan dan Aset (BPKA), dan Aparat Pengawasan Internal Pemerintah (APIP) Inspektorat Kota Bandung. Sampel yang dipilih merupakan sampel yang memahami dan mengevaluasi pelaksanaan aset di Pemerintah Kota Bandung. Hasil analisis data dengan software SmartPLS versi 3.0 menunjukkan bahwa inventarisasi aset memiliki pengaruh positif dan signifikan terhadap legal audit dan juga terhadap penilaian aset. Kesimpulannya tinggi rendah kualitas pelaksanaan inventarisasi aset memiliki pengaruh yang signifikan terhadap tahapan manajemen aset yang lainnya, seperti legal audit dan penilaian aset.","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45860059","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 RELATIONSHIP BETWEEN THE AUDIT BOARD OF THE REPUBLIC OF INDONESIAâ€™S (BPK) OPINION WITH REGIONAL GOVERNMENT FINANCIAL REPORT AND CORRUPTION 印度尼西亚共和国审计委员会之间的关系™S（BPK）对地方政府财务报告和腐败的看法

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Pub Date : 2018-06-21 DOI: 10.28986/JTAKEN.V4I1.168

Yudi Avalon Idrus, N. Achsani, Arief Tri Hardiyanto

{"title":"THE RELATIONSHIP BETWEEN THE AUDIT BOARD OF THE REPUBLIC OF INDONESIAâ€™S (BPK) OPINION WITH REGIONAL GOVERNMENT FINANCIAL REPORT AND CORRUPTION","authors":"Yudi Avalon Idrus, N. Achsani, Arief Tri Hardiyanto","doi":"10.28986/JTAKEN.V4I1.168","DOIUrl":"https://doi.org/10.28986/JTAKEN.V4I1.168","url":null,"abstract":"BPK audit report on a government financial report contains an opinion that is a professional statement of the auditor regarding the fairness of financial information presented in the financial statement. In forming opinion, a BPK auditor uses four criteria, namely the application of Government Accounting Standard, adequate disclosures, compliance of laws and regulations, and effectiveness of internal control systems. The unqualified opinion is issued to a financial report with no material statements and/or fraud.Â However, it is widely reported that many irregularities still occur across government entities and cost the stateâ€™s resources (finance). This study aims to analyze corruption committed by heads of local governments and its influence on BPK opinion build a model which shows the relationship between them. This study uses a model called ordinal logistic regression and found that there is a correlation between BPK opinion with corruption committed by heads of local governments. The best ordinal logistic regression model shows that BPK opinion is dominantly influenced by the compliance of government financial report with Government Accounting Standard, compliance with law and regulations and effectiveness of internal control systems.","PeriodicalId":31962,"journal":{"name":"Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49629967","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

The Social Responsibilities of Business 企业的社会责任

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Pub Date : 1988-02-01 DOI: 10.2307/j.ctv1p6hq95.9

K. Mital

引用次数: 3