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<![CDATA[PENGARUH KOMPENSASI MANAJEMEN BERBASIS SAHAM TERHADAP MANAJEMEN PAJAK PERUSAHAAN DENGAN MEMPERTIMBANGKAN FUNGSI PENGAWASAN KOMITE AUDIT ]]>
<![CDATA[Wahyu Maulana Zulma, Gandy]]>;
<![CDATA[Martani, Dwi]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 3, No 2 (2015): Jurnal Riset Akuntansi dan Keuangan. Agustus 2015 ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v3i2.6611
<![CDATA[This study examines the relationship between stock-based compensation and audit committee on tax management at banking companies listed on BEI. The main purpose of this research is to test empirically whether stock-based compensation given can influence management's decision especially related to tax management, and to test indirect influence audit function of audit committee which is expected to weaken the relation between stock management compensation and tax management. The population used in this study is a banking company listed on the Indonesia Stock Exchange, using purposive sampling method obtained 22 companies with 128 samples of observations that meet the criteria. In testing the hypothesis using OLS Regression. The empirical test results show that the higher level of stock-based management compensation provided will further improve the corporate tax management, then audit committee activities within the company can prove weakening the relationship between stock-based management compensation and corporate tax management]]>
<![CDATA[PENGARUH ADOPSI PSAK NO.24 TERHADAP EARNINGS RESPONSE COEFFICIENT ]]>
<![CDATA[Refyal, Ilha]]>;
<![CDATA[Martani, Dwi]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 2, Tahun 2012 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia ]]>
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DOI: 10.14710/jaa.8.2.151-165
<![CDATA[This study aims to analyze the influence of PSAK No.24(Revisi 2004) adoption on earningsresponse coefficient (ERC). This study focuses discussion on the differences of ERC between theperiod before to the period after the adoption, the influence of changes in the post-employmentbenefits account (due to revision) to the ERC, and the influence of the difference in time ofadoption to the ERC. This study is divided into two tests, which are panel data regression testingand Multiple Cross-section Regression testing. ERC in the period after the adoption of the PSAK24 revision is greater than the period before the adoption of PSAK 24 revision. By usingmanufacturing companies during that adoped PSAK 24 during 2004 or 2005, the research findthat changes in post-employment benefits liability have a significant positive effect on ERC. Thecompanies that adopt the standard earlier (early adopter) have a greater ERC compare to thecompanies that adopt at the end of the mandatory time (late adopter) The study also supportsprevious research on factors affecting the ERC, which are the capital structure and size.Keywords:Earnings Response Coefficient, Revision PSAK 24, Post-employment Benefits Liability,Adoption Timing.]]>
<![CDATA[TINGKAT KESESUAIAN LAPORAN PENYELENGGARAAN PEMERINTAHAN DAERAH TAHUN 2010 TERHADAP PP NO. 3/2007 ]]>
<![CDATA[Fitriasari, Debby]]>;
<![CDATA[Martani, Dwi]]>;
<![CDATA[Khairurizka, Rahfiani]]>
<![CDATA[ Prosiding PESAT Vol 5 (2013) ]]>
Publisher : <![CDATA[Prosiding PESAT ]]>
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<![CDATA[Despite of the financial statements, the accountability of local government (LG) is also fulfilledthrough LPPD, a LG’s performance reporting on decentralization, job assistance andgovernment administrative tasks. Research on LPPD in Indonesia is still rare. Febriana (2010)and Dalimunthe (2010) conducted a study related LPPD but does not focus on the completenessof the LPPD. Therefore, the purpose of this study is to analyze the compliance of LPPD to PPNo. 3/2007. The compliance level is obtained by comparison the content of the LPPD and thecompliance checklist and then this compliance level will be analyzed using statistic descriptive,the mean difference test and correlation test. With a sample of 25 provinces’s LPPD year 2010,the results show that the average compliance level is 75%. It means that the LG (province) hasnot been submitting all the information in LPPD year 2010 in accordance with the PP No.3/2007. The result of mean different test showed no significant difference in two groups LGbased on these variables: LG’s assets, level of sovereignty, geography position (west or eastIndonesia) and EKPPD value. Moreover, the correlation test results also found no significantcorrelation between the levels of compliance with these variables.]]>
<![CDATA[ANALISIS KUALITAS DESAIN DAN KUNJUNGAN SITUS PEMERINTAH DAERAH DI INDONESIA ]]>
<![CDATA[Khudri, Tb. M. Yusuf]]>;
<![CDATA[Martani, Dwi]]>;
<![CDATA[Maulana, Teguh I.]]>
<![CDATA[ Prosiding PESAT Vol 5 (2013) ]]>
Publisher : <![CDATA[Prosiding PESAT ]]>
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<![CDATA[Penelitian ini bertujuan untuk menganalisis kualitas desain dan statistik kunjungan situspemerintahan daerah (PEMDA) tingkat kabupaten/kota yang ada di Indonesia. Kualitasdesain didasarkan pada indikator kualitas yang dikembangkan oleh penelitiansebelumnya. Penelitian menggunakan data populasi situs PEMDA di Indonesiaberdasarkan hasil observasi situs pada Mei 2013. Analisis dilakukan bersifat deskriptifserta inferensial yang menunjukkan hasil bahwa terdapat variasi antardaerah terkaitkualitas desain maupun kunjungan terhadap situs PEMDA. Walaupun secara umumdapat dikatakan bahwa kualitas desain situs PEMDA di Indonesia masih kurangmemuaskan. Rendahnya kunjungan terhadap situs PEMDA mengindikasikan kurangmenariknya situs PEMDA bagi pengguna informasi meskipun dapat menandakankemungkinan tidak adanya kepedulian pengguna informasi atas kondisi dan pelaksanaanpemerintahan di daerah mereka. Selain itu ditemukan bahwa tingkat pendapatan aslidaerah dan ukuran daerah merupakan salah satu faktor yang menentukan kualitas desainsitus PEMDA di Indonesia.]]>
<![CDATA[TRANSPARANSI KEUANGAN DAN KINERJA PADA WEBSITE PEMERINTAH DAERAH KABUPATEN/KOTA DI INDONESIA ]]>
<![CDATA[Martani, Dwi]]>;
<![CDATA[Fitriasari, Debby]]>;
<![CDATA[Annisa, Annisa]]>
<![CDATA[ Prosiding PESAT Vol 5 (2013) ]]>
Publisher : <![CDATA[Prosiding PESAT ]]>
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<![CDATA[E-government in Indonesia is starting since the issuance of Presidential Instruction No.3/2003. The objective of this research to analysis the development of e-government whichfocuses on the financial and performance information transparency. Using a descriptiveanalysis on the 429 Indonesian local government websites during mid-May to July 2013,this research finds that the level of financial and performance information transparencyis 15%. Most local government website disclose financial and performance informationin the form of news and Local Government in Figures. While for the most importantfinancial and performance information in the form of budgets, financial statements andperformance reports are disclosed only by not more than 10% local government. Fromeleven local government with the best score, seven are located in Java and in the form ofcity.]]>
<![CDATA[Realitas penatausahaan piutang pajak pemerintah ]]>
<![CDATA[Dian Pratiwi]]>;
<![CDATA[Dwi Martani]]>
<![CDATA[ Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 6 No 2 (2021): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan ]]>
Publisher : <![CDATA[Direktorat Jenderal Perbendaharaan, Kementerian Keuangan ]]>
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DOI: 10.33105/itrev.v6i2.355
<![CDATA[The findings of Audit Board of the Republic of Indonesia (BPK) on tax receivables in the last seven years indicate that the Government has not managed tax receivables properly. This study aims to evaluate problems in the administration of tax receivables at Directorate General of Tax (DGT), make comparisons with other countries, and provide suggestions to solve these problems. The results show several problems in the administration of tax receivables, including systems that are not integrated and real-time, no taxpayer account application, no legal umbrella or clear accounting interpretation for some DGT business processes, lack of human resource discipline in carrying out duties and functions, and lack of supervision.To solve these problems, this study suggested DGT to integrate existing systems, develop taxpayer accounts, improve the quality of human resources and conduct regular supervision, revise PER-08/PJ./2009 and affirm rules for DGT's recurring business processes, and build a data exchange system between the DGT and the Tax Court as well as the DGT and Directorate General of the Treasury.]]>
<![CDATA[Implicit and Explicit Taxes: Study of Asia Pacific Banking ]]>
<![CDATA[Etika Karyani]]>;
<![CDATA[Dwi Martani]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 17, No 2 (2014): IJAR May 2014 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.397
<![CDATA[Abstract: Reserve requirements act as an implicit tax on the banking industry that can affect their performance. Using bank-level data for 250 firm-years in the Asia Pacific region during the period 2007-2012 and panel data model through fixed effect regression with robust function, this paper analyzes how tax policy, bank characteristics, and macroeconomic environment affect the bank profitability. This study controls for the firm characteristics such as bank size, bank liquidity, and overhead, while the GDP variable to control the country characteristic. This paper confirms some of the findings in the previous studies that the implicit tax policy (reserve requirements) has a positive effect on bank profitability that is proxied with return on assets. While the explicit tax policy does not affect it. This study also gives evidence that the role of foreign bank ownership structure of both the reserve requirements and the explicit tax is higher than the foreign non-banks.Abstrak: Persyaratan cadangan bertindak sebagai pajak implisit pada industri perbankan yang dapat mempengaruhi kinerja mereka. Dengan menggunakan data tingkat bank selama 250 tahun perusahaan di kawasan Asia Pasifik selama periode 2007-2012 dan model data panel melalui regresi efek tetap dengan fungsi yang kuat, makalah ini menganalisis bagaimana kebijakan pajak, karakteristik bank, dan lingkungan makroekonomi mempengaruhi profitabilitas bank . Penelitian ini mengontrol untuk karakteristik perusahaan seperti ukuran bank, likuiditas bank, dan overhead, sedangkan variabel PDB untuk mengendalikan karakteristik negara. Makalah ini menegaskan beberapa temuan dalam studi sebelumnya bahwa kebijakan pajak implisit (persyaratan cadangan) memiliki efek positif pada profitabilitas bank yang diproksi dengan laba atas aset. Sementara kebijakan pajak eksplisit tidak mempengaruhinya. Penelitian ini juga memberikan bukti bahwa peran struktur kepemilikan bank asing baik dari persyaratan cadangan dan pajak eksplisit lebih tinggi dari non-bank asing.]]>
<![CDATA[Evaluation of the Application of E-invoice 3.0 at KPP Pratama Jakarta Mampang Prapatan ]]>
<![CDATA[Grace Talenta Hutagalung]]>;
<![CDATA[Dwi Martani]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i3.5796
<![CDATA[This study aims to evaluate the application of e-invoice 3.0 in minimizing the existence of fictitious invoices and their relation to taxpayer compliance based on the perceptions of taxpayers, regulators, and tax consultants. This study uses qualitative and descriptive analysis based on the results of interviews. These respondents were determined purposively. This study uses the Theory Acceptance Model (TAM), the Delone and McLean success model, and Tax Compliance. The results of this study conclude that the application of e-invoicing 3.0 provides the benefits and information needed, increases efficiency, is easy to use, provides convenience and actual processes, system quality, information quality, and good service quality, gives satisfaction to taxpayers (WP)/taxable entrepreneur (PKP), and provide net benefits related to time saving and cost saving for taxpayers. Taxpayers also view that e-invoice 3.0 which has a prepopulated data feature provides convenience for WP/PKP in carrying out VAT tax obligations contributing to tax compliance. The regulator views that e-invoice 3.0 is an effort to minimize fictitious invoices. Ease of use of e-invoice 3.0 leads to tax compliance. In addition, the tax consultant views that e-invoice 3.0 can minimize the existence of fictitious invoices but does not have a significant effect on tax compliance when compared to the previous version. Tax compliance still depends on the individual Taxpayer.]]>
<![CDATA[ANALISIS PENGUNGKAPAN LAPORAN KEUANGAN PERUSAHAAN PEMBIAYAAN ]]>
<![CDATA[Oktaviani, Intan Herlina]]>;
<![CDATA[Martani, Dwi]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 3, No. 2 ]]>
Publisher : <![CDATA[UI Scholars Hub ]]>
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<![CDATA[The aims of the research is to provide empirical evidence about financial statement disclosures of multifinance companies and the factors that determines the disclosure level. The multifinance companies are unique industries because there have various product of financing like leasing, installment sales and borrowing. fhe research examines disclosure level of multifinance company that listed in the database Directorate General Financial Institutions, Ministry of Finance. We use financial statement in 2003 and 2004. The research use the regulation of Directorate General Financial Institution number 1500/2005, financial accounting standard for leasing and factoring as a disclosure guideline, because there is no specific standard or Bapepam disclosure guideline for multifinance industry. The results indicate that disclosure level of multifinance company is 78,35% in 2004. There is increasing about 1.21% compare to the disclosure level in 2003. There is significant differentiation of disclosure level between status of company and size of firm but no significant differentiation between size of auditor. The result using linear regression show that disclosure level is influenced by profitability, company status, size of the firm and size of auditor.]]>
<![CDATA[MANFAAT KANDUNGAN INFORMASI AMORTISASI GOODWILL DALAM LAPORAN KEUANGAN ]]>
<![CDATA[Anindhita, Anggara A.]]>;
<![CDATA[Martani, Dwi]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 3, No. 2 ]]>
Publisher : <![CDATA[UI Scholars Hub ]]>
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<![CDATA[Indonesian GAAP No.22 Accounting fo r Business Combinations requires that goodwill arises from acquisition should be amortized over its economic life for 5 years, or can be extended fo r maximum 20 years if there is any proper reason. Meanwhile, Statement o f Financial Accounting Standard (SFAS) No. 142 Good will and Other Intangible Assets and International Financial Reporting Standards (IFRS) No. 3 Business Combinations had changed the requirement o f accounting treatment fo r goodwill. They require that goodwill should not be amortized, but is subject to impairment test periodically. The reasons o f this treatment are that the economic life o f goodwill cannot be reliably estimated and its pattern fo r decrease in value changes overtime. This research is intended to examine the implication o f goodwill amortiza tion on investors ’decisions in all industries in general and in manufacturing indus try in particular, in Indonesia. This is achieved by comparing the ability o f earnings after amortization before extraordinary items, earnings before amortization and extraordinary items, and cash flow from operation in explaining market-adjusted return. The result shows that goodwill amortization only contribute minor impact to the market-adjusted return, which agrees the prior researches conclusions.]]>
