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All Journal ATESTASI : Jurnal Ilmiah Akuntansi Advances in Taxation Research
Muhammad Adil
Universitas Muhammadiyah Makassar, Indonesia
Economics, Econometrics & Finance

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Perception of State Civil Apparatus towards Income Tax Article 21: Maximum Four Tax Theory Approach Muhammad Adil
Advances in Taxation Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i2.91

Abstract

This study aims to determine the perception of ASN towards the collection of Income Tax Article 21 whether it is in accordance with the theory put forward by Adam Smith, namely the Theory of Four Maximum Taxes. This study uses a qualitative descriptive data analysis method with data collection techniques, namely interviews. Researchers conducted interviews with taxpayers who work at the Mamajang Sub-District Office, Makassar City. Based on the results of this study, it can be concluded that the collection of Income Tax Article 21 on ASN can generally be stated to be in accordance with the theory of "Four Maximum Taxes". This is assessed based on the four criteria, namely equity, certainty, convenience of payment, and economics of collection.
Unveiling Earning Management Practices: A Qualitative Analysis of Accounting Research Muhammad Nasrun; Muhammad Adil
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.800

Abstract

This research explores earning management practices through a qualitative analysis of accounting literature. It aims to elucidate the motives, mechanisms, and consequences of earning management, considering diverse industry contexts and regulatory environments. The study utilizes a comprehensive review of empirical studies, industry-specific research, and regulatory interventions to uncover nuanced patterns and emerging trends in earning management behavior. Findings indicate that earning management practices vary across industries, with regulated sectors exhibiting higher manipulation levels. Competitive dynamics also influence earning management decisions, with firms in fiercely competitive environments more likely to engage in aggressive tactics. Regulatory interventions, notably the Sarbanes-Oxley Act of 2002, have played a crucial role in deterring opportunistic practices. Despite regulatory efforts, challenges persist, including adaptive responses and unintended consequences such as regulatory arbitrage and greenwashing. The study underscores the importance of contextual factors in shaping earning management practices and highlights the need for tailored regulatory interventions and governance mechanisms. The research contributes to theoretical advancement in accounting, finance, and corporate governance and provides managerial insights into navigating ethical dilemmas and upholding transparency and integrity in financial reporting.
Co-Authors Muhammad Nasrun