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INDONESIA
Jurnal Tekun
Published by Universitas Mercu Buana
ISSN : -     EISSN : -     DOI : -
Core Subject : Education,
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Articles 9 Documents
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Search results for , issue "Vol 7, No 2 (2016)" : 9 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DITINJAU DARI MOTIVASI, PENGETAHUAN DAN PERSEPSI WAJIB PAJAK ATAS OTORITAS PERPAJAKAN (Studi Kasus Pedagang Pada Pasar Minggu) Atim Rakhmadi Akbar
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 7, No 2 (2016)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v7i2.5570

Abstract

Improvement of  the Taxpayer compliance is an objective key that shuold be achieved by the Tax Authorities in the world. Tax compliance is influenced by several factors those are the Taxpayer motivation, Taxpayer knowledge,  and  the Taxpayer perception against the Tax Authorities. This research aimed to assess  whether there are influences of Taxpayer motivation to comply to taxpayer policy, Taxpayer knowledge regardinga tax regulation and the Taxpayer perception to the Tax Authorities.in case of seller in pasar minggu traditional marketplace (PD Pasar Minggu). This research method uses causal study, that process 125 samples from 181 population that are taken by simple random sampling method. A kuesioner instrument is used to collect the data. And the obtained data are proceed by using descriptive analysis and multiple linier regression with assistance of SPSS 17 statistic program. The analysis result shows that partially 1) the taxpayer motivation variable doesn’t have an effect on Taxpayer compliance (Sig=0,076), 2) the Taxpayer knowledge variable is have an effect on Taxpayer compliance (Sig=0,033), and 3) the Taxpayer perception variable of the tax authorities proved an influence on Taxpayer compliance (Sig=0,011), 4)and simultaneously the taxpayer motivation variable, Taxpayer knowledge and Taxpayer perception influence the Taxpayer compliance (Sig=0,002)
ANALISIS GENDER DIVERSITY DAN REMUNERASI DIREKSI TERHADAP KINERJA PERUSAHAAN I Wayan Teg Teg
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 7, No 2 (2016)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v7i2.5545

Abstract

Board gender diversity and remuneration are corporate gonernance issues that are now being concerned in some public as well as bussines institutions. Board gender diversity and remuneration are predicted have some positive effects to company perfomance. In this study gender diversity is measured by Blau Index, remuneration is measured by ratio between remuneration and NBT. In the other hand, firm market perfomance is measured by Tobin Q and internal perfomance is measured by ROE. The samples of this study are 279 companies of all industries listed in BEI in 2009, 2010, 2011.  The result of this study is that gender diversity has positive affects to both firm’s market and internal perfomance. Meanwhile board remuneration has positive effect only to firm’s market perfomance
PERAN LIFE CYCLE STAGE DALAM MEMODERASI HUBUNGAN ANTARA INTELLECTUAL CAPITAL DISCLOSURE DAN NILAI PERUSAHAAN Arif Pujianto
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 7, No 2 (2016)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v7i2.5571

Abstract

The purpose of this study to determine the life cycle stage moderate the relationship of intellectual capital disclosure and corporate value. Components of intellectual capital disclosure  is human capital disclosure, structure capital disclosure and customer capital disclosure. Life cycle stage of research needs to be reviewed as there are differences of opinion on previous research. Samples used were drawn taken from manufacturing companies listed on the Stock Exchange during the period 2009 - 2011 as many as 70 companies. The method used in this study using multiple regression method. The results of this study demonstrate the value of intellectual capital disclosure and the company does not have a significant effect. Life cycle stages in moderating the relationship of intellectual capital disclosure and corporate value had no significant effect. Results of this study can provide useful information for the company in making policy, particularly the role of the company in developing the Indonesian economy. This research has an important role in the management accounting literature on disclosure of intellectual capital in particular
ANALYSIS INFLUENCE OF E-PROCUREMENT AGAINST GOOD GOVERNANCE IN KEMENTERIAN AGAMA REPUBLIK OF INDONESIA G.N. Hadi Budidharma
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 7, No 2 (2016)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v7i2.5567

Abstract

Good governance is based on the implementation of government legislation, public policies that are transparent, as well as the participation and public accountability. Institutions of good governance includes the state or the government, private sector or the business world and society. Good governance is defined as the activity of the synergistic relationship between the state, private sector and communities. The utilization of information and communication technology in government or often called e-procurement with good information technology support and implementing integrity is believed to be vital in attaining good governance. Through the implementation of e-procurement, is expected various principles of good governance are able to materialize in governance so that corruption and bad actions in the governance process can be eliminated. This study aims to demonstrate empirically the effect of e-procurement to good governance in the ministry of religious institutions. The method of statistical analysis used is multiple regression. These results indicate that e-procurement is measured by principles such as efficient, effective, transparent, open, fair and accountable have a significant impact on good governance, while the principle of competitiveness does not have a significant effect on good governance
ANALISIS KINERJA PT BANK BNI SYARIAH SESUDAH PEMISAHAN (SPIN OFF) DARI PT BANK BNI (PERSERO)TBK Achmad Chotib
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 7, No 2 (2016)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v7i2.5541

Abstract

Islamic bank has growth well in Indonesia, and improve the economic and social welfare. Stragegic decision related to establisement of Islamic Bank is spin off. There are only 2 banks in Indonesia that really spin off: PT. Bank BNI Syariah (BNI Syariah) and PT. Bank Jabar Banten Syariah (BJB Syariah). The purpose of this study was to analyze the performance of BNI Syariah before the spin-off compared with after the spin-off and to analyze the performance of BNI Syariah after the spin-off compared with the performance of BJB Syariah after the spin off. Both of the performance analysis based on CAR, NPF, NPM, ROA, ROE, and FDR. The study was conducted by using analysis Paired Sample T-Test and Independent Sample T-Test. Based on quaterly financial reporting in year 2008-2012 the result showed that the performance of BNI Syariah before and after the spin-off does not difference significantly. The comparation of BNI Syariah and BJB Syariah after spin off showed that some ratios (NPF, NPM, ROA, ROE) did not difference significantly, but for CAR and FDR, there was a significant difference
PENGARUH INDEPENDENSI, KOMPETENSI, INTEGRITAS AUDITOR INTERNAL DAN EFEKTIFITAS PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN AUDIT INTERNAL (Studi Kasus Pada Perum Percetakan Uang RI) Edi Wibowo
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 7, No 2 (2016)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v7i2.5568

Abstract

This study aims to examine the impact of independency, competence, integrity, and internal control corporate to the quality of audit result of auditor internal Satuan Pengawasan Intern  using multiple regression analysis . The object of this study is internal auditor the Indonesian Security Printing and Minting corporation. This study is an empirical study with purposive sampling techniques of data collection quesionery. Respondents in this study are the 60 auditor and ex auditor internal in Perum Percetakan Uang RI. There are 5 variables in this research that consist of four independent variables namely experience, independency, competence, integrity, and internal control corporate and one dependent variable that is the quality of audit result. According to the results of research, it can be concluded that independency and integrity internal control significantly affect the quality of audit result, while comptence and internal control did not significantly affect the quality of audit result. The coefficient of determination indicates that the independency, competence, integrity and internal control  simultaneously affect the dependent variable (the quality of audit result) of 78,30%, while the remaining 22.70% influenced by other factors
THE ANALYSIS OF POTENTIAL FRAUD AGAINST FINANCIAL STATEMENTS WITH DISCLOSURE REQUIREMENT AND IMPLICATIONS OF TAXATION Muhammad Nur Ismail
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 7, No 2 (2016)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v7i2.5542

Abstract

As a broad legal concept, fraud describes any deliberate fraudulent effort, which is intended to take the property or rights of another person or party. In the context of the audit of the financial statements as a deliberate misstatement. Taxation is very closely related to accounting. Basically, taxes are levied on economic activities of the company. Meanwhile, in charge of the accounting reports of economic activities in the framework of accountability to stakeholders. While the system of taxation which emphasizes trust to the taxpayer. This study focuses on the comparison between the financial statements for the particular income tax purposes compared with disclosure requirement and to determine the impact of taxation, formulate and analyze related research. The analysis of this study uses descriptive method that uses qualitative methods to examine the data in the form of information, the theory of the research library, and then by analyzing the data to resolve the case is formed, so that it can be deduced and advice can be given. The results of this study can be concluded there is potential fraudulent financial reporting in particular for corporate income tax reporting purposes look at the difference with disclosure requirement. This is because the management company did particularly VAT equalization tax on turnover in the corporate income tax by making various adjustments journal accounts in estimates related to income. The impact of taxation which is other than there is a lack of tax to be paid also added administrative sanctions such as penalty interest of 2% per month (maximum 48%) and a 50% penalty tax underpayments
PENGARUH FAKTOR PAJAK DAN FAKTOR-FAKTOR LAIN TERHADAP LEVERAGE PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ferdian Pardosi
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 7, No 2 (2016)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v7i2.5569

Abstract

Usage of debt can increase the value of the company, but with the consideration of potential financial distress the company will limited its total debt. To optimize the capital structure, the company must considered trade-off between gain of tax shield and loss from potential financial distress. The main purpose of this research was to test empirically, any factors that influence the leverage for there are still inconsistence research results from the prior study. Based on the data of the manufacture companies listed on Indonesia Stock Exchange (BEI), in addition of using tax factors that consisted of corporate tax rate, and non-debt tax shield, influencing the leverage, there are also another factors influencing the debt, which are investment opportunity set, profitability, and past debt. The whole analysis of this study based on the theory of structure of capital and the theory of the firm. The analyzed data are the combination of time series and cross-section data or panel data, utilizing the regression model supported by the software SPSS 20 on 0,05 or 5% of significance level. The result of the study shows that at the significance level of 0,05, investment opportunity set (0,006) and past debt (0,000) has significant positive effect on the leverage. While the corporate tax rate (0,721), non-debt tax shield (0,133) has no significance effect for the leverage at the significance of 0,05. While profitability (0,000) negatively has significance effect for the leverage at the significance of 0,05
PERSEPSI WAJIB PAJAK ORANG PRIBADI ATAS PERUBAHAN PTKP DAN TARIF PAJAK SERTA PENGARUHNYA TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Juita Tanjung
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 7, No 2 (2016)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v7i2.5543

Abstract

The change of tax regulations often creates hesitation to people. The low level of awareness to these changes resulting to apathetic attitude that people tend to ignore the obligation as a tax payer. A research would be interesting and useful when identifying about people perception against to the change of tax regulations, in this case is income tax. Perception can be used as a measurement on how people assess the problems or changes. A positive perception to the change of "Undang-undang Pajak Penghasilan" related to the change of "Penghasilan Tidak Kena Pajak dan Tarif" is expected hence it can increase the compliance level from each tax payer. By utilization sample of respondent, that is, 52 persons, this research examines whether or not tax payer perception towards changes in Tax Allowance and Tariff Taxes has impact on the nature of their tax payment on regular basis. Obtained data are processed using double-sided regression with the assistance of SPSS 22 computer program. The research shows significant result as much as 0,032 or < 0,05 which means that there is impact of perception about those changes in Tax Allowance to the nature of their tax payment. As regards to perception towards changes in tariff taxes, it has significant result as much as 0,746 or > 0,05 which means that there is no impact of perception to the nature of their tax payment.

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