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INDONESIA
Jurnal Tekun
Published by Universitas Mercu Buana
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Articles 9 Documents
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Search results for , issue "Vol 8, No 1 (2017)" : 9 Documents clear
PERLAKUAN PAJAK PERTAMBAHAN NILAI ATAS TRANSAKSI PENGALIHAN UNIT USAHA (Value Added Tax Treatment of the Business Unit Transfer Transaction) Indah Sri Rejeki
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 1 (2017)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i1.5527

Abstract

The globalization has eroded the boundaries between countries, stimulated the development of global investment group in the world. In improving the efficiency and effectiveness of group performance is often done with restructuring. Transfer of a business unit within the group of companies is one of the ways that can be taken. Transfer of business unit has affects to tax obligations, especially Value Added Tax (VAT). In theory, the treatment of VAT should be neutral in nature do not distort a transaction with different treatment in the same type of transactions. Obscurity rules regarding the transfer of business units often lead to differences interpretation concerning of the VAT obligation in order to company restructuring. This research was qualitative with descriptive design.  Data collection techniques had librarianship and field studies through in-depth interviews with competent sources. This research highlights the VAT treatment of the transfer of business unit in order to restructure the group company, aimed at business development. Through the business test then there is one fundamental unmet is continuity so that the delivery of this business unit does not meet all the elements of the submission owed VAT. However the tax obligation to be based on the regulations, if an act has been established by a country then it is applicable, irrespective of the law contrary to the theory of taxation
ANALISIS IMPLEMENTASI PENERAPAN PRINSIP - PRINSIP GOOD CORPORATE GOVERNANCE DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAAN PT NS BLUESCOPE INDONESIA Denny Putri Hapsari
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 1 (2017)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i1.5523

Abstract

Penerapan prinsip- prinsip Good Corporate Governance (GCG) merupakan salah satu upaya yang cukup signifikan untuk melepaskan diri dari krisis ekonomi yang melanda Indonesia. GCG dimaksudkan untuk mengatur hubungan-hubungan antara berbagai pihak yang berkepentingan (stakeholder) untuk mencegah terjadinya kesalahan-kesalahan signifikan dalam strategi perusahaan dan untuk memastikan bahwa kesalahan-kesalahan yang terjadi dapat diperbaiki dengan segera. Penelitian ini bertujuan untuk mengetahui bagaimana implementasi penerapan prinsip-prinsip GCG yang terdiri dari transparancy, accountability, responsibility, independency dan fairness pada PT NS Bluescope Indonesia dan untuk  mengetahui bagaimana pengaruh antara prinsip-prinsip GCG tersebut terhadap kinerja perusahaan yang dilakukan dengan menggunakan pendekatan balanced scorecard. Hasil penelitian menunjukkan bahwa implementasi penerapan prinsip-prinsip GCG diperusahaan adalah sangat baik/sangat efektif, dan secara simultan menunjukkan bahwa penerapan prinsip-prinsip GCG di perusahaan berpengaruh signifikan terhadap kinerja perusahaan
PENGARUH KOMPETENSI, INDEPENDENSI, PROFESIONALISME TERHADAP KUALITAS AUDIT Rudi Hartono
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 1 (2017)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i1.5528

Abstract

This study aimed to test whatever there is influence of Competence, Independence, Professionalism, Integrity, and Objectivity of the Quality Audit. The study was conducted by distributing questionnaires. The study population was Affiliates Medium Public Accountants and Public Accounting Firm Medium Non Affiliates. Data analysis is done using multiple regression. The result showed that the competence, independence, professionalism, integrity and objectivity  affect audit quality on an ongoing basis. In addition, this study proves that the partial competency, independence and Professionalism while simultaneously all influence the quality of audits. For research in the future, this study suggests the development of survey area coverage and the addition of more variables that affect audit quality
MODEL PREDIKSI KESULITAN KEUANGAN DENGAN RASIO KEUANGAN (Studi kasus Pada Perusahaan Manufaktur di Indonesia yang telah terdaftar selama 5 Tahun di BEI 2008-2012) Diaz Lunardi Santoso
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 1 (2017)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i1.5524

Abstract

This research aimed to figure financial distress model and to determined wihich financial ratios can predict financial distress for 1 year; 2 years; and 3 years before. This research was using samples of manufacturing industry thst listed on The Indonesian Stock Exchange in 2008-2012. Based on purposive sampling method, the research samples total are 160 manufactured companies. To figure the model, this research used logistic regression. This research indicated that financial ratios likes leverage, profitability, activity, RE to Total Assets, Market value of Equity to Book Value of Debt can predict financial distress 1 year; 2 years; and 3 years before. These financial ratios can predict above 64% of financial distress for 1 year; 2 years, and 3 years before, while around 36% were influeced by others factors. The predicting model for 1 year have 96,3% clasification accuracy ,while 2 years model have 96,3% clasification accuracy and 3 years model  have 92,5% clasification accuracy
PENGARUH PERSEPSI KONTROL PERILAKU, PENGETAHUAN PAJAK DAN PERSEPSI KEADILAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Abdul Basit; W Wirawan
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 1 (2017)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i1.5520

Abstract

This research aims to analyze the factors that influence taxpayer compliance people doing free work or business activities in fulfilling the obligations of their tax. This research consists of three independent variables and the one dependent variable. The independent variable in this research is the perception of control behavior, tax knowledge and tax fairness perception. While the dependent variable in this study is the tax compliance. This research uses techniques of convenience sampling with a number of sample as much as 178 respondents and survey with questionnaire method in the collection of the data. Respondents who were sampled in this study are the tax payers private person who did free work or business activities registered in the Tax Services Office of Jakarta Matraman, Tax Service Office of Jakarta Duren Sawit, Tax Service Office of Jakarta Jatinegara, and Tax Services Office of Jakarta Kramat Jati. The analysis of research data analysis using Structural Equation Modeling (SEM) variance-based or so-called Component Based SEM by using SmartPLS software version 2.0. Based on the results of the data processing and analysis of the research that has been done shows that the perception of control doesn’t affect behavior significantly to tax compliance, tax knowledge influence significantly to perceptions of tax fairness and tax compliance and tax fairness perceptions influence significantly to tax compliance
PENGARUH KOMPENSASI MANAJEMEN DAN REPUTASI AUDITOR TERHADAP MANAJEMEN PAJAK DI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA F Fahreza
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 1 (2017)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i1.5525

Abstract

Penelitian ini bertujuan untuk menguji bagaimana kompensasi manajemen dan reputasi auditor berpengaruh terhadap manajemen pajak di perusahaan perbankan menggunakan sampel perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Pertama penelitian ini menguji bagaimana pengaruh kompensasi manajemen terhadap pelaksanaan manajemen pajak yang mungkin dilakukan oleh manajemen guna meningkatkan kinerja perusahaan. Kedua, penelitian ini juga menguji pengaruh reputasi auditor yang melakukan audit terhadap pelaksanaan manajemen pajak di perusahaan. Populasi yang digunakan dalam penelitian ini adalah perusahaan-perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan adalah purposive sampling karena penelitian ini memiliki kriteria sampel tertentu yang disesuaikan dengan tujuan penelitian. Berdasarkan metode purposive sampling, jumlah sampel dalam penelitian ini sebesar 28 sampel. Pengujian hipotesis menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa dengan tingkat signifikansi 5%, kompensasi manajemen berpengaruh secara signifikan terhadap manajemen pajak yang diukur menggunakan proksi the book tax gap. Sedangkan kompensasi manajemen tidak berpengaruh secara signifikan terhadap manajemen pajak yang diukur menggunakan proksi GAAP effective tax rate. Selain itu reputasi auditor berpengaruh secara signifikan terhadap manajemen pajak yang diukur menggunakan proksi the book tax gap maupun GAAP effective tax rate
PENGARUH HUMAN CAPITAL, STRUCTURE CAPITAL, DAN PHYSICAL CAPITAL TERHADAP KINERJA PERUSAHAAN PERBANKAN DI INDONESIA Agustinus Jeneo
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 1 (2017)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i1.5521

Abstract

The objective of this study are to analyze the impact of intellectual capital (HumanCapital, Structure Capital and Physical Capital) on company’s financial performance Return on Assets (ROA) dan Return On Equity (ROE). This research used banking company data that listed in Indonesia Stock Exchange (IDX) 2011-2012. The model that used to measure intellectual capital was Pulic model agregatly-using Value Added Intellectual Coefficient (VAIC™) or separately-using Human Capital Efficiency (HCE), Structure Capital Efficiency (SCE), and Physical Capital/ Capital Employed Efficiency (CEE). The result show: (1) Human Capital Efficiency (HCE) not significant  impact on ROA, (2) Human Capital Efficiency (HCE) not significant impact on ROE, (3) Structure Capital Efficiency (SCE) not significant impact on ROA, (4) Structure Capital Efficiency (SCE) negative impact on ROE (5) Physical Capital/Capital Employed Efficiency (CEE) has a positive significant impact on ROA, (6) Physical Capital/Capital Employed Efficiency (CEE) has a positive significant impact on ROE
PERAN GCG DAN STRUKTUR KEPEMILIKAN DALAM MENDETEKSI MANAJEMEN LABA MELALUI DISCRETIONARY REVENUE Marinus Gea
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 1 (2017)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i1.5526

Abstract

This study aims to examine the role of good corporate governance (GCG) and the ownership structure in the control of management incentives to perform earnings management. GCG in this study measured using indices issued by GCG agencies in Indonesia, Indonesian Institute for Corporate Directorship (IICD). Ownership structure under test consists of managerial ownership, institutional ownership, and foreign ownership. Earnings management measured by discretionary revenue models of Stuben (2010). Samples were analyzed are a manufacturing company study period of 2009 to 2012. Testing the hypothesis is done by using multiple linear regression method. The test results showed that the GCG proven to reduce earnings management. However, all of the ownership structure in this study is not proven negative effect on earnings management. Implications of this research are expected to contribute as additional information for practitioners, academics and policy makers related to the implementation of good corporate governance and ownership structure and its impact on earnings management incentive measures
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK, DENGAN PENDEKATAN PERILAKU DAN ETIKA (Studi Empiris Pada Perusahaan PMA Yang Terdaftar Di Kanwil DJP Jakarta Khusus) Deden Tarmidi
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 1 (2017)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i1.5522

Abstract

The purpose of this research is examine the factors that affect tax compliance, with the approach  Theory of Planned Behavior (TPB) and ethics. The fact that tax compliance is still low in Indonesia, including foreign investment companies (PMA). Variables used for this research based on some previous research such as Schifter and Ajzen (1985), Ajzen (1991), Recker (1994), Hanno and Violette (1996), Blanthorne (2000), Bobek and Hatfield (2003) Ajzen and Fishbein (2005), Trivedi et. al. (2005), Mustikasari (2007), Hutagaol (2007), Harinurdin (2009), Wangsa (2009), Ernawati and Purnomosidhi (2011), and Damayanti (2012) with slight modification. The samples of this research consisted of one hundred and fifty tax professional as a representative of  foreign investment company (PMA) in Kanwil DJP Jakarta Khusus. Structural Equation Modeling (SEM) was used for data analysis. The result showed that ethics of tax professional as PMA representative contributes a significant positive to tax compliance. The empirical results show that in order to improve tax compliance behavior of taxpayers, ethics in environment must continue to growed, Directorate General of Taxation can conduct a psychological approach to the taxpayer in order to further improve compliance in implementing their taxation

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