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All Journal Jurnal ASET (Akuntansi Riset) Jurnal Pendidikan Akuntansi dan Keuangan
Setyawati, Dinie
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Economics, Econometrics & Finance Education

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Relevansi Penunjukkan BUMN Selaku Pemungut PPN (WAPU) di Era e-faktur Daris, Fiki Taufik; Ependi, Acun; Setyawati, Dinie; Marcelina, Meta
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 8, No 2 (2020): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v8i2.24476

Abstract

In order to improve compliance and secure tax revenue, the Directorate General of Taxes appoints State-Owned Enterprises (SOEs) and several subsidiary entities as VAT Collectors, so that the collection and deposit obligations shift to VAT Collectors along with the consequences of sanctions. However, based on The Audit Board of Indonesia's audit report, it is known that there are VATs that have not yet been deposited and there are delays in depositing VAT which can result in potential tax fines. In 2016 DGT launched e-tax invoice application that aims to improve services and facilitate supervision of taxable entrepeneur. This paper was made using a literature review research method that examines theory, regulation, and implementation that is associated with the development of taxation applications, namely e-tax invoice. The results of the study showed that there were recommendations for considerations in evaluating the changes in regulations or evaluating the appointment of certain SOEs and Agencies as VAT collectors.
Positive Abnormal Audit Fee dan Koneksi Politik Terhadap Kualitas Audit Setyawati, Dinie; Apandi, R. Nelly Nur
Jurnal ASET (Akuntansi Riset) Vol 11, No 2 (2019): Jurnal ASET (Akuntansi Riset) Juli -Desember 2019 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v11i2.20752

Abstract

Abstract. This researh aimed to know the effect of positive abnormal audit fee on the determination of audit quality and to know moderating effect of political connection between positive abnormal audit fee and audit quality. The audit quality was measured by discretionary accrual. The research method applied in this study was descriptive methods. Population in this study at non - financial companies listed on Indonesia Stock Exchange in 2014-2016. The sample was taken by purposive sampling technique that is specific sample selection criteria. The data analytical method used in this study was regression of panel data. The result of this research indicates that positive abnormal audit fee has not a negative significant effect on audit quality while political connection strengthen insignificantly the relationship between positive abnormal audit fee and audit quality.Keywords. Positive abnormal audit fee; political connection; audit qualityAbstrak. Penelitian ini bertujuan untuk mengetahui pengaruh positive abnormal audit fee terhadap kualitas audit dan untuk mengetahui moderasi koneksi politik dalam pengaruh positive abnormal audit fee dan kualitas audit. Kualitas audit dalam penelitian ini diukur dengan melihat tingkat discretionary accrual. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif. Populasi dalam penelitian berupa perusahaan non - keuangan yang terdaftar di Bursa Efek Indonesia tahun 2014 - 2016. Sampel di ambil berdasarkan teknik purposive sampling dengan beberapa kriteria. Teknik analisis data yang digunakan dalam penelitian ini adalah model analisis regresi data panel. Hasil dari penelitian ini menunjukan bahwa positive abnormal audit fee tidak signifikan berpengaruh negatif terhadap kualitas audit sementara koneksi politik tidak signifikan memperkuat pengaruh negatif dari positive abnormal audit fee terhadap kualitas audit.Kata Kunci. Positive abnormal audit fee; koneksi politik; kualitas audit
Co-Authors Daris, Fiki Taufik Ependi, Acun Marcelina, Meta Nur Apandi, R Nelly