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All Journal Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi EAJ (ECONOMICS AND ACCOUNTING JOURNAL)
Soeparlan Pranoto
Universitas Pembangunan Nasional “Veteran” Jawa Timur
Economics, Econometrics & Finance

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Taxpayer Compliance at KPP Pratama Surabaya Mulyorejo with Risk Preference as A Moderated Variables Alif Faruqi Febri Yanto; Soeparlan Pranoto; Dwi Suhartini
EAJ (Economic and Accounting Journal) Vol 4, No 1 (2021): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i1.y2021.p48-58

Abstract

This study aims to examine taxpayer compliance that is influenced by tax audits, knowledge of taxation and tax administration services moderated by risk preferences. The object in this study is an individual taxpayer registered at KPP Pratama Surabaya Mulyorejo. The analytical method used in this study is GSCA. The results showed that tax audits, fiscal services have an effect on taxpayer compliance, while tax knowledge does not contribute to taxpayer compliance. Risk preference moderates the relationship between tax audit and taxpayer services on taxpayer compliance, but cannot moderate taxation knowledge on taxpayer compliance.
KAJIAN KESESUAIAN PERLAKUAN AKUNTANSI MUDHARABAH DENGAN PSAK NO.105 PADA KOPERASI SYARIAH LAMONGAN Eny Latifah; Soeparlan Pranoto; Endah Susilowati
Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Vol 11, No 2 (2016): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.643 KB) | DOI: 10.24269/ekuilibrium.v11i2.208

Abstract

The purpose of this study to determine the extent of accounting conformity of financing in KJKS BMT Bina Ummat Sejahtera Paciran Lamongan as the owner of the funds with SFAS No. 105. This research method with qualitative approach that is interpretive, where enterprise data is analyzed and compared with the concepts and theories to produce systems and methods of good decision making. Method of data validity using triangulation techniques. Research results mudharabah accounting treatment applied by KJKS can be said to be in accordance with SFAS 105, the suitability contained in the recognition, measurement and presentation, but in the disclosure of accounting is not appropriate because there is no disclosure of the allowance, and the recognition of gains is still calculated with projected results due to constraints financing members who are not able to present the books to the owner.
Co-Authors Alif Faruqi Febri Yanto Dwi Suhartini Eny Latifah