Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Jurnal Analisa Akuntansi dan Perpajakan Jurnal Ekonomi dan Manajemen
Nareswari, Sita Histri
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
REFORMASI PERPAJAKAN INDONESIA DAN SINGAPURA: LÜDER’S CONTINGENCY MODEL Farida, Ajeng Eka; Novitasari, Susan; Nareswari, Sita Histri; Musahadah, Musahadah; Yuhertiana, Indrawati
Jurnal Analisa Akuntansi dan Perpajakan Vol 2 No 1 (2018)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.783 KB) | DOI: 10.25139/jaap.v2i1.418

Abstract

Indonesia and Singapore Tax reform are triggered by conditions that occur in each country both internally and externally. Tax innovation carried out by Indonesia and Singapore are intended to improve the existing conditions. This study aimed to compare the tax reform in terms of income tax in Indonesia and Singapore, using Lüder's Contingency Model to determine the stimuli, providers and users of information, and implementation barriers. We use secondary data obtained from web-based information on government financial institutions in both countries. The research suggests that there are differences between Indonesia and Singapore in tax reform in terms of income tax comprise change stimuli, implementation barriers and user or interested parties who support tax reform. Lüder's Contingency Model suggest that tax reform can succeed if given enough stimulus and minimize barriers to the implementation of tax reform. Tax revenue, tax ratio, investment climate and low level of public’s trust contribute to Indonesia’s tax reform. On the contrary, Singapore’s tax reform is triggered by economic recession, willingness to increase the engagement of foreign investors and workload of tax authorities.
REFORMASI PERPAJAKAN INDONESIA DAN SINGAPURA: LÜDER’S CONTINGENCY MODEL Farida, Ajeng Eka; Novitasari, Susan; Nareswari, Sita Histri; Musahadah, Musahadah; Yuhertiana, Indrawati
Jurnal Analisa Akuntansi dan Perpajakan Vol. 2 No. 1 (2018)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.783 KB) | DOI: 10.25139/jaap.v2i1.418

Abstract

Indonesia and Singapore Tax reform are triggered by conditions that occur in each country both internally and externally. Tax innovation carried out by Indonesia and Singapore are intended to improve the existing conditions. This study aimed to compare the tax reform in terms of income tax in Indonesia and Singapore, using Lüder's Contingency Model to determine the stimuli, providers and users of information, and implementation barriers. We use secondary data obtained from web-based information on government financial institutions in both countries. The research suggests that there are differences between Indonesia and Singapore in tax reform in terms of income tax comprise change stimuli, implementation barriers and user or interested parties who support tax reform. Lüder's Contingency Model suggest that tax reform can succeed if given enough stimulus and minimize barriers to the implementation of tax reform. Tax revenue, tax ratio, investment climate and low level of public’s trust contribute to Indonesia’s tax reform. On the contrary, Singapore’s tax reform is triggered by economic recession, willingness to increase the engagement of foreign investors and workload of tax authorities.
MENELUSURI JEJAK KEARIFAN LOKAL BUDAYA ETNIK JAWA DALAM LAPORAN KEUANGAN SEKTOR PUBLIK Nareswari, Sita Histri
Jurnal Ekonomi dan Manajemen Vol 11 No 2 (2017): Jurnal Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Kalimantan Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Based on Agency Theory, as a form of the principal (government) accountability to the agency (citizens) over the management of resources, the government agency as a public sector organization must prepare a financial report. To avoid fraud in the accounting practice of financial statements, it is necessary to implementation the values in the financial statements that also derived from the Javanese ethnic culture as local wisdom in the preparation of financial statements. This article contains values in the financial statements derived from ethnic Javanese culture which is implemented in the preparation of financial statements as one of the accounting practices in the public sector. This research is a qualitative research using in depth interview complemented with literature study. The results revealed there are several values in the financial statements that are also contained in the value of ethnic Javanese culture both in Ancient Javanese Philosophy and Tembang Macapat. Values in the preparation of financial statements in accordance with piwulang in Javanese ethnic culture is Transparent and honest (in accordance with one stanza macapat work of Ranggawarsita in Fiber Kalatidha); Provide useful information (Urip Iku Urup); Prudential Principle (Alon-alon Waton Klakon).
Co-Authors Farida, Ajeng Eka Indrawati Yuhertiana Musahadah, Musahadah Novitasari, Susan