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Journal : International Journal of Integrative Sciences

The Influence of Tax Incentives and Financial Conditions on Tax Compliance Registered at KPP Pratama Tabanan Ni Wayan Dian Irmayani; Agus Putu Sepriyadi; Putu Diah Krisna Junitasari; Gusti Ayu Putu Eka Dewi Prihantari
International Journal of Integrative Sciences Vol. 2 No. 4 (2023): April 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijis.v2i4.3758

Abstract

The tax industry is a substantial source of state revenue. The enhancement of tax compliance is a pivotal determinant in boosting the tax sector's revenue, thereby prompting the government, by means of its Directorate General of Taxes (DGT), to persist in its efforts to improve tax compliance. The present research endeavors to ascertain the impact of tax incentives and financial conditions on tax compliance. The present study was executed on individuals who have enrolled as taxpayers and are currently registered under the administration of the KPP Pratama Tabanan. The methodology employed for gathering data encompassed the utilization of questionnaires, documentation, and observation techniques. The analytical methodology utilized in this study adopts a multifaceted approach involving the employment of multiple linear regression analysis. This commences with the evaluation of the research instrument and the application of classical assumption testing. The findings indicate that tax incentives and financial circumstances exerted a favorable and noteworthy influence on tax conformity among taxpayers who had registered with KPP Pratama Tabanan
Application of Consignment Sales Accounting for Ardiles Brand Shoes at PT Ramayana Bali Mall in Ponegoro I Gusti Agung Ayu Intan Fatmayoni; Ni Wayan Dian Irmayani; Desak Made Indah Paramitha Sari; Helena Vilomena Iju
International Journal of Integrative Sciences Vol. 3 No. 3 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijis.v3i3.8340

Abstract

PT. Ramayana Bali mall is a retail company         engaged in the department store which has many branches in Indonesia. In addition to department stores that sell clothing products such as clothes,  Ramayana also has a supermarket or supermarket that sells daily food neds this study aims to mall complies with financial accounting standards. The type of research used in this study is a qualitative descriptive approach. This study uses interviews and documentation of the parties responsible for recording consignment accounting.  Based on the application of consignment accounting based on financial accounting standards, it can be concluded that PT. Ramayana Bali Mall hos not fully implemented consignment sales recording repots based on financial accounting standards in the income statement. We recommend that you record the sales of the consignment based of financial accounting standards, namely recording with a separate method to make it easier to calculate the profit obtained from the sale of the consigment