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PERCEPTION OF 11% VAT RATE IN THE E-COMMERCE MARKET Deri Yanto; Murdhaningsih; Giantoro Pamungkas
International Journal of Social and Management Studies Vol. 4 No. 4 (2023): August 2023
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v4i4.356

Abstract

Research related to the perception of the 11% VAT rate from digital market interaction activities through E-Commerce towards tariffs shows the relative level of application and understanding of the VAT rate from 10% to 11% with a high understanding of quantitative data through the electronic market. This states that the public is very enthusiastic about the tax rate in accordance with the application of the destination country. By going through a comparative analysis of the implementation of increased tax rates abroad. From the level of understanding, the community explains that there is a normal limit on the device in reporting data in the form of tax reporting.
Pengaruh Audit Internal dan Akuntabilitas Sektor Publik terhadap Kualitas Penyajian Laporan Keuangan dalam Mengelola Alokasi Dana Desa di Kecamatan Pontang Tahun 2022 Giantoro Pamungkas; Pustika Ayuning Puri; Deri Yanto
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5149

Abstract

The purpose of this study was to find out the effect of internal audit and public sector accountability on the quality of presentation of financial reports in managing village fund allocations in Pontang District in 2022. This study used a quantitative approach with data collection techniques using a questionnaire. The population in this study were 30 village officials in the Pontang District, while the sample used the saturated sampling technique, which is a sampling technique when all members of the population are used as samples, so that the samples taken in this study were 30 people. The results of this study in hypothesis 1 there is an effect of internal audit on the quality of presentation of financial reports in managing village fund allocations in Pontang District in 2022. Hypothesis 2 there is an effect of public sector accountability on the quality of presentation of financial statements in managing village fund allocations in Pontang District in 2022. Hypothesis 3 there is the influence of internal audit and public sector accountability together on the quality of presentation of financial reports in managing village fund allocations in Pontang District in 2022.