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All Journal Dinasti International Journal of Management Science Journal of Governance, Taxation, and Auditing
Hendrik Gamaliel
Sam Ratulangi University, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Other

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Journal : Journal of Governance, Taxation, and Auditing

 1 
Analysis of Value Added Tax Accounting Treatment at PT Daya Anugrah Mandiri Airmadidi Branch Angelica ANTOW; Hendrik GAMALIEL; Anneke WANGKAR
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.574

Abstract

Value Added Tax (VAT) is a levy imposed on every sale and purchase transaction of goods and services carried out by individual taxpayers or business entities that have received the status of a Taxable Entrepreneur (PKP). The last amendment to the VAT Law is in Law Number 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP). PT Daya Anugrah Mandiri or better known as Daya Motor is a subsidiary of the Daya Group engaged in the retail sector of Honda motorcycles. Every purchase and sale of motorbikes carried out by PT Daya Anugrah Mandiri Airmadidi Branch is inseparable from the imposition of Value Added Tax (PPN). The purpose of this study is to find out how the VAT accounting treatment is at PT Daya Anugrah Mandiri Airmadidi Branch. This study used descriptive qualitative method. Researchers will explain the data obtained through interviews, observation, documentation, so as to get answers to problems in detail and clearly. The results of this study indicate that 4 aspects of the VAT accounting treatment at PT Daya Anugrah Mandiri Airmadidi Branch are in accordance with existing tax provisions and regulations, namely recognition, calculation, presentation, and reporting. But the recording is not appropriate because there is a recording error which results in data differences.
The Effect of Earnings Growth, Audit Quality, Investment Opportunity Set on Earnings Quality of Financials Sector Companies on the Indonesia Stock Exchange Aureliano G T B WIJAYA; Hendrik GAMALIEL; Robert LAMBEY
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)-In Press
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i1.656

Abstract

This study aims to examine the effect of earnings growth, audit quality, and investment opportunity set on earnings quality in financial sector companies on the Indonesia Stock Exchange for the 2016-2020 period. Earning growth variable is measured by the earnings growth index, audit quality is measured by the dummy variable, the investment opportunity set is measured by MVBVA, and earnings quality is measured by QER. This type of research is a quantitative effect research using secondary data. The sampling technique used was non-probability sampling with a purposive sampling method which resulted in 34 companies as research samples from 103 companies. The data analysis technique in this study is multiple linear regression using the SPSS 26 program. The partial results show that earnings growth has a significant and positive effect on earnings quality, and audit quality and investment opportunity set have no effect on earnings quality. The results of the study simultaneously show that earnings growth, audit quality, and investment opportunity sets affect earnings quality.
Co-Authors Angelica ANTOW Anneke WANGKAR Aureliano G T B WIJAYA Herman Karamoy Melisa Fransisca Lo Robert LAMBEY