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Analisis Perbedaan GDP, Government Expenditures, Governance Index, Teledensity, Subsoil Asset, dan FDI Inflow Growth Wibowo, Danny
Jurnal Akuntansi Kontemporer Vol 4, No 1 (2012)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (7898.901 KB) | DOI: 10.33508/jako.v4i1.1010

Abstract

The purpose .of this study is obtain empirical evidence on differences gross Domestic product (GDP), government expenditure, governance index, teledensity, Subsoil asset, and foreign direct investment (FDI) inflow growth in state tax havens. Type of research is quantitative and the type of data in this research is secondary data. Data collection technique in this study used technical documentation. The document is the source of the data used to complete the study either in the form of written sources, films, pictures (photos), and monumental works, all of which provide information for research process. The results showed no difference level of GDP, government expenditure governance index, teledensity ,subsoil assets FDI inflow growth between Tax havens countries and the n on tax havens countries.
Analisis Perbedaan Pemilihan Warna Tanda Nomor Kendaraan Bermotor Kelompok Sedan, Jeep, Station Wagon dan Sejenisnya dengan Kelompok Truck, Pick Up dan Sejenisnya di Surabaya Selatan Tahun 2008 – 2011 Adrianto, Redo; Wibowo, Danny
Tax & Accounting Review Vol 1, No 1 (2013): Tax & Accounting Review
Publisher : Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.005 KB)

Abstract

Penelitian ini bertujuan untuk menganalisa perbedaan pemilihan warna tanda nomor kendaraan bermotor pada unit kendaraan sedan, jeep, station wagon dan sejenisnya dan truck, pick up dan sejenisnya dari tahun 2008 - 2011. Data yang digunakan dalam penelitian ini diperoleh dari Dinas Pendapatan Provinsi Jawa Timur dan Samsat Surabaya Selatan.Alat statistik yang digunakan adalah Chi Square dan diperoleh hasil penelitian bahwa pada tahun 2008 – 2010 terdapat perbedaan dalam memilih warna tanda nomor kendaraan bermotor dan tahun 2011 tidak terdapat perbedaan dalam memilih warna tanda nomor kendaraan bermotor. Tidak adanya perbedaan tersebut karena adanya pemberlakuan tarif pajak kendaraan progresif (Peraturan Daerah Nomor 9 Tahun 2010).The purpose of this research was to analyze the differences in the color selection of license plate in vehicle unit of sedan, jeeps, station wagons and alike and trucks, pick up and alike from 2008 - 2011. The data used were obtained from Dinas Pendapatan Provinsi Jawa Timur and Samsat Surabaya Selatan. The statistic tool used was Chi Square and the research obtained that between 2008 – 2010 there was difference in choosing the colour of license plate and in 2011 there was no difference in choosing the colour of license plate. The indifference appeared because of the progressive vehicle tax rates (Regional Regulation No 9 of 2010)
PENGARUH PENDAPATAN PER KAPITA, ECONOMIC GROWTH RATE, ECONOMIC STRUCTURE, DAN TAX RATE TERHADAP TAX RATIO PADA NEGARA-NEGARA OECD DAN INDONESIA Wibowo, Danny
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 11, No 1 (2013)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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Abstract

The purpose of this study to identify and obtain evidence about the influence perkpita income, economic growth rate, economic structure, and the tax rate of the tax ratio in the OECD countries and Indonesia. Type of research is the use of quantitative data, the research is based on the measurement results in the form of numerical data. Sources used in research is secondary data. Methods of data collection in this study is to collect data by the method of documentation. The sampling technique used in this study was purposive sampling, the sampling technique with specific considerations. Because of the limitations of the data of the whole country, then the sample is taken the countries belonging to the OECD, including Indonesia. Based on statistical tests were performed, the results obtained are in the classical assumption test it can be concluded that the regression model has qualified the assumptions of normality, free from the problem of multicollinearity, heteroscedasticity, auto correlation. The overall effect of independent variables on the dependent variable is affected by 49.8%. Based on partial test or t test, indicated that of the four independent variables only the economic structure that significantly affect the tax ratio. Keywords: income capita, economic growth rate, economic structure, tax rate, tax ratio
Expecation Gap in Surabaya: The Assessment Between Auditors With Audit Report Users Wibowo, Danny
Indonesian Journal of Social Science Research Vol 2 No 1 (2021): Volume 2 Nomor 1 June 2021
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.743 KB) | DOI: 10.11594/ijssr.02.01.01

Abstract

Expectation gaps always occur in companies where there is a difference between what public accountants (auditors) believe to be their responsibilities and what users of financial statements want. Thus this study discusses the expectation gap which aims to determine the performance of auditors in performing any audit work, to know the reactions of audit report users when reading the audit results, and to find out the process between auditors and audit report users when experiencing an expectation gap. This assessment uses qualitative data types. Sources of data used are observation and interviews. This research uses descriptive research and data analysis used is descriptive qualitative analysis. In this study, there is a conclusion that there are differences in expectations between auditors and auditees. Factors that trigger differences in expectations include; audit education both on the auditor and the auditee side, the standards owned by the auditor, the auditor's performance and the auditor's experience and the auditee's attitude