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MOTIVES OF CYPTOCURRENCY TAX AVOIDANCE 加密货币避税的动机
Jurnal Akuntansi Kontemporer Pub Date : 2023-01-01 DOI: 10.33508/jako.v15i3.4544
Amedea Cristabel Limantoro, Alfa Rahmiati
{"title":"MOTIVES OF CYPTOCURRENCY TAX AVOIDANCE","authors":"Amedea Cristabel Limantoro, Alfa Rahmiati","doi":"10.33508/jako.v15i3.4544","DOIUrl":"https://doi.org/10.33508/jako.v15i3.4544","url":null,"abstract":"Research Purposes. This study aim to find out the motives of cryptocurrency investors to carry out tax non-compliance behavior, people who influence, and obstacles that may reduce the desire to carry out tax violations. Research Methods. The research was conducted with an exploratory approach. Research Results and Findings. The results of the research are the motives owned by cryptocurrency investors in carrying out tax non-compliance behavior are saving personal finances, dissatisfaction with the taxation system, distrust of tax handlers, burdensome tax rates, and newest policies which contrary to the principle of decentralization. People who influence cryptocurrency investors in committing tax non-compliance are friends, cryptocurrency communities, family, and colleagues. Things that can hinder cryptocurrency investors from carrying out tax non-compliance are the lack of loopholes, tax avoidance schemes which difficult to implement, the potential of inspected by the tax authorities, the potential of sanctions, and the potential of reported by third parties (the exchangers).","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135601314","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
KONSTRUKSI METODE PENCATATAN AKUNTANSI BERBASIS NILAI BUDAYA ISLAM GORONTALO 基于格伦塔洛伊斯兰文化价值的会计记录方法的结构
Jurnal Akuntansi Kontemporer Pub Date : 2023-01-01 DOI: 10.33508/jako.v15i1.3967
M. Thalib
{"title":"KONSTRUKSI METODE PENCATATAN AKUNTANSI BERBASIS NILAI BUDAYA ISLAM GORONTALO","authors":"M. Thalib","doi":"10.33508/jako.v15i1.3967","DOIUrl":"https://doi.org/10.33508/jako.v15i1.3967","url":null,"abstract":"Research Purpose. The purpose of this study is to formulate how the coachmen practice the method of accounting records based on the cultural values of the Gorontalo people. Research Methods. The paradigm used by this research is Islam with an Islamic ethnomethodology approach. Research Result and Findings. The results show that there are two ways the coachmen practiced the recording method; the first to record the accounting for income, expenses, and savings in memory; record accounts payable on paper. Both of these recording methods are based on the value of responsibility. Parents (the elders) often give advice on this value through lumadu \"openu de u taliyolo u otola, bo dila u wohiliyo\" which means it's okay to lose what you buy, but not what people give.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42737441","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 FINANCIAL TECHNOLOGY TERHADAP INKLUSI KEUANGAN UMKM PENGGUNA QRIS 金融技术对乌姆肯关税同盟 Qris 用户金融包容性的影响
Jurnal Akuntansi Kontemporer Pub Date : 2023-01-01 DOI: 10.33508/jako.v15i3.4545
Rita Atarwaman, Paskanova Christi Gainau, Wildo Natalio Christo Muriany
{"title":"PENGARUH FINANCIAL TECHNOLOGY TERHADAP INKLUSI KEUANGAN UMKM PENGGUNA QRIS","authors":"Rita Atarwaman, Paskanova Christi Gainau, Wildo Natalio Christo Muriany","doi":"10.33508/jako.v15i3.4545","DOIUrl":"https://doi.org/10.33508/jako.v15i3.4545","url":null,"abstract":"Research Purposes: This study aims to examine the effect of financial technology on financial inclusion in the coffee shop business, where financial technology is represented by cashless payment, market aggregator, risk and investment management. Research Methods: This study used a quantitative approach with survey method to coffee shop entrepreneurs who using QRIS in Ambon City. Research Results and Findings: The results show that partially cashless payment and market aggregator have a significant effect on financial inclusion, but risk and investment management has no effect on financial inclusion. The implication is for the government and financial institutions to socialize and educate MSME owners regarding the types of fintech risk and investment management so that MSME owners know and allocate funds for investment, because the development of MSMEs is able to boost the Indonesian economy.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":"143 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135599307","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 DISTRESS AND MANAGERIAL ABILITY ON AUDIT FEE 财务困境与审计收费管理能力
Jurnal Akuntansi Kontemporer Pub Date : 2023-01-01 DOI: 10.33508/jako.v15i1.4127
Jovan Krishna Lauwangsa, Vanya Amartyazenna Suryadi, Yang Elvi Adelina, Vania Pradipta Gunawan
{"title":"FINANCIAL DISTRESS AND MANAGERIAL ABILITY ON AUDIT FEE","authors":"Jovan Krishna Lauwangsa, Vanya Amartyazenna Suryadi, Yang Elvi Adelina, Vania Pradipta Gunawan","doi":"10.33508/jako.v15i1.4127","DOIUrl":"https://doi.org/10.33508/jako.v15i1.4127","url":null,"abstract":"Research Purposes. This paper examines the effect of managerial ability on audit fees, examines the effect of financial difficulties on the relationship between managerial ability and audit fees, and examines the effect of opportunistic reporting carried out by management in the form of earning management on audit fees. Research Method. The studies that were carried out used secondary data from 139 non-financial companies listed on the Indonesia Stock Exchange from 2016 to 2020. Research Result and Findings. Through a linear regression of panel data, the study found that higher amount of audit fees was positively influenced by the manager's ability to manage company resources and found that abnormal cash flow real earning management had a positive influence on audit fees. The study also found that financial difficulties did not moderate the relationship between a company's managerial ability and its audit fees, but found that companies with financial difficulties had higher audit fees.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49567458","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
DOES RELATED-PARTY TRANSACTIONS DISCLOSURE AFFECT THE VALUE RELEVANCE OF FINANCIAL STATEMENTS? 关联方交易披露是否影响财务报表的价值相关性?
Jurnal Akuntansi Kontemporer Pub Date : 2023-01-01 DOI: 10.33508/jako.v15i3.4530
Diah Agustina Prihastiwi, Agustina Prativi Nugraheni, Octavia Lhaksmi Pramudyastuti
{"title":"DOES RELATED-PARTY TRANSACTIONS DISCLOSURE AFFECT THE VALUE RELEVANCE OF FINANCIAL STATEMENTS?","authors":"Diah Agustina Prihastiwi, Agustina Prativi Nugraheni, Octavia Lhaksmi Pramudyastuti","doi":"10.33508/jako.v15i3.4530","DOIUrl":"https://doi.org/10.33508/jako.v15i3.4530","url":null,"abstract":"Research Purpose. This study aims to provide support regarding the value relevance of the additional disclosure of RPTs and its predictive value. Research Method. The sample of this research is 343 public companies listed on the Indonesian Stock Exchange from 2016 to 2020. We analyze the effect of RPTs disclosure on the value relevance of financial statement information and its ability to predict abnormal returns using regression analysis between RPTs sales, non-RPTs sales, and total costs with abnormal returns. Research Results and Findings. The analysis results show that the disclosure of RPTs provides incremental information to the users of the financial statement. Furthermore, the disclosure of RPTs also has a significant positive relationship with abnormal returns. These findings show that the provision of information beyond standard requirements is beneficial to financial statement users.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135599303","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
BAGAIMANA PERAN DAN PENERAPAN AKUNTANSI HIJAU DI INDONESIA? 绿色会计在印尼的作用和应用是如何进行的?
Jurnal Akuntansi Kontemporer Pub Date : 2022-09-01 DOI: 10.33508/jako.v14i3.3514
Komang Tri Yasrawan, Desak Nyoman Sri Werastuti
{"title":"BAGAIMANA PERAN DAN PENERAPAN AKUNTANSI HIJAU DI INDONESIA?","authors":"Komang Tri Yasrawan, Desak Nyoman Sri Werastuti","doi":"10.33508/jako.v14i3.3514","DOIUrl":"https://doi.org/10.33508/jako.v14i3.3514","url":null,"abstract":"Research Purposes. The purpose of this study was to determine the role of green accounting in reducing environmental pollution and to examine the extent to which the application of green accounting in Indonesia supported sustainability. Research Method. This study used an interpretive approach that focused on the subjective nature of the social world and tried to understand it. Research Result and Findings. Reporting environmental costs in green accounting will certainly help stakeholders to evaluate environmental conservation and improve environmental management efficiency to support business continuity in the present and in the future. Green accounting had difficulty in measuring the value of costs and benefits of externalities arising from industrial processes. It was not easy to measure the harm that occurs to the people around and the ecological environment caused by air pollution, liquid waste, ammonia tube leaks, nuclear tube leaks, or other externalities. Unfortunately, in practice, often some companies did not report the bad news they face, so reporting environmental costs was not effective.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43350331","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
PENERAPAN SISTEM PENGENDALIAN MANAJEMEN DI MASA PANDEMI COVID-19 COVID-19大流行中的管理控制系统的应用
Jurnal Akuntansi Kontemporer Pub Date : 2022-09-01 DOI: 10.33508/jako.v14i3.3741
Viona Agnita Kristie, Fidelis Arastyo Andono
{"title":"PENERAPAN SISTEM PENGENDALIAN MANAJEMEN DI MASA PANDEMI COVID-19","authors":"Viona Agnita Kristie, Fidelis Arastyo Andono","doi":"10.33508/jako.v14i3.3741","DOIUrl":"https://doi.org/10.33508/jako.v14i3.3741","url":null,"abstract":"Research Purposes. The purpose of this research is to deeply investigate the MCS implementation and the possible changes/adjustments during the pandemic COVID-19 crisis in a company. Research Method. To deeply investigate the phenomenon, this research conducted a qualitative case study that used a company in food industrial sector. Research Result and Findings. The empirical findings depict that the changes in the working environment caused by the business strategy changes occurred as the response to the crisis. A more decentralised management control change should take place as the consequence of the changes. The adjustment or updating in more than one MCS tools alongside with the company’s leader as the key actor became the significant challenges for the company. This research contributes to the debate in MCS research, particularly during COVID-19 crisis time.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47994209","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
STRATEGI PENGHINDARAN PAJAK PERUSAHAAN SEBELUM DAN SELAMA MASA PANDEMI 世界环境之地战略
Jurnal Akuntansi Kontemporer Pub Date : 2022-09-01 DOI: 10.33508/jako.v14i3.3842
Angelina Angelina, M. Margaretha, Rivan Budiman, Septian Bayu Kristanto, Hartoni Hartoni
{"title":"STRATEGI PENGHINDARAN PAJAK PERUSAHAAN SEBELUM DAN SELAMA MASA PANDEMI","authors":"Angelina Angelina, M. Margaretha, Rivan Budiman, Septian Bayu Kristanto, Hartoni Hartoni","doi":"10.33508/jako.v14i3.3842","DOIUrl":"https://doi.org/10.33508/jako.v14i3.3842","url":null,"abstract":"Research Purposes. This research aims to provide empirical evidence of corporate tax avoidance strategies before and during the COVID-19 pandemic. The tax avoidance strategy predicts from three following factors: thin capitalization, profitability, and company size. Research Method. This study is a quantitative study and data analyzed using panel data regression. To measure tax avoidance, the researcher uses three proxies: ETR, CETR, and BTD. Researchers used 279 samples of manufacturing companies during the 2018-2020 period. Research Result and Findings. The results of the study show differences in the company's avoidance strategies before the pandemic (2018-2019) and during the pandemic (2020). The CETR and BTD proxies show that before the pandemic, company size was used as a tax avoidance strategy. During the pandemic, profitability is used as a tax avoidance strategy. This research has weaknesses in the pandemic period which has only been running for one year, and the scope of the research only has an impact in Indonesia.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44928656","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
PERTUMBUHAN PENJUALAN, FINANCIAL DISTRESS, PREFERENSI RESIKO: APAKAH MASA PANDEMI COVID-19 BERPERAN? 控制、财务困境、风险偏好：
Jurnal Akuntansi Kontemporer Pub Date : 2022-09-01 DOI: 10.33508/jako.v14i3.3646
Novita Christy Widayanti, T. Damayanti
{"title":"PERTUMBUHAN PENJUALAN, FINANCIAL DISTRESS, PREFERENSI RESIKO: APAKAH MASA PANDEMI COVID-19 BERPERAN?","authors":"Novita Christy Widayanti, T. Damayanti","doi":"10.33508/jako.v14i3.3646","DOIUrl":"https://doi.org/10.33508/jako.v14i3.3646","url":null,"abstract":"Research Purposes. This study aims to examine the impact of sales growth and financial distress on tax aggressiveness and executive risk preference factors as moderating variables and examine the differences in these impacts before and after the COVID-19 pandemic. Research Methods. The design for this study is quantitative research with secondary data. Data were obtained from the quarterly reports of manufacturing companies listed on the Indonesia Stock Exchange in 2019 and 2020. Data analysis technique used are regression analysis and moderated regression analysis (MRA). Then, coefficient difference test is conducted to determine the differences the effect of variables before and after the pandemic. For robustness of moderating variable testing, this study conducts subgroup analysis and compare the result with MRA. Research Result and Findings. The result shows that, during the COVID-19 pandemic, sales growth and financial distress have negative effect on tax aggressiveness. Executive risk preference moderates the effect of sales growth on tax aggressiveness, but executive risk preference does not moderate the effect of financial distress. This study findings have implications to expand the literature related to tax aggressiveness in conditions of the financial crisis due to the COVID-19 pandemic.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46676987","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
WHICH ONE IS MORE IMPORTANT: INTERNAL CONTROL SYSTEM OR FINANCIAL REPORT ACCESSIBILITY? 内部控制制度和财务报告的可访问性哪个更重要？
Jurnal Akuntansi Kontemporer Pub Date : 2022-09-01 DOI: 10.33508/jako.v14i3.3731
D. S. Budiarto, Isnaini Nur Zulaika
{"title":"WHICH ONE IS MORE IMPORTANT: INTERNAL CONTROL SYSTEM OR FINANCIAL REPORT ACCESSIBILITY?","authors":"D. S. Budiarto, Isnaini Nur Zulaika","doi":"10.33508/jako.v14i3.3731","DOIUrl":"https://doi.org/10.33508/jako.v14i3.3731","url":null,"abstract":"Research Purposes. This study aims to examine whether the internal control system and the accessibility of financial reports affect the accountability of village financial management. In addition, this study also analyzes the effect of village financial management accountability on fraud prevention. Research Method. Data were obtained by distributing 152 questionnaires directly (offline) to 38 villages in Sleman Regency. The data is processed using Structural Equation Model (SEM) with Smart-PLS. Research Result and Findings. The results showed that the internal control system and the accessibility of financial reports affected the accountability of village financial management. In addition, village financial management accountability affects fraud prevention. The research implies that the village government can improve supervision and transparency so that the community believes that village funds are appropriately.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46590263","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
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