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All Journal EL-MUHASABA The Indonesian Accounting Review BAKI (Berkala Akuntansi dan Keuangan Indonesia) Owner : Riset dan Jurnal Akuntansi AJAR (Asian Journal of Accounting Research) (e-Journal) Behavioral Accounting Journal JRABA Jurnal Akuntansi Manado (JAIM) EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat
Mustikasari, Elia
Department Of Accounting Faculty Of Economics And Business Universitas Airlangga
Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Journal : behavioral accounting journal

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EKUALISASI PEREDARAN USAHA PADA SPT PPN DAN SPT PPH DAN PERILAKU KEPATUHAN PAJAK INDUSTRI PENGOLAHAN TEMBAKAU (STUDI KASUS PADA PT. XYZ) Yonathan Kristian; Elia Mustikasari
Behavioral Accounting Journal Vol 1 No 2 (2018): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (797.556 KB) | DOI: 10.33005/baj.v1i2.30

Abstract

This research has a purpose to find out how to perform equalization or reconciliation between The Monthly Value Addes Tax Return and Corporate Income Tax Return and taxpayer compliance behavior to record the differences. This research was conducted at the cigarette company that has a different VAT rules with other industries. This research is qualitative research using the case studymethod. The data collection method used isdocumentation and semi structured interviews. The base theory of this research are using tax regulation in Indonesia and the Theory of Planned Behavior to examine how tax managers compliance behavior who represent PT. XYZ to record the diferences of the. The results of this research is a way and new knowledge on how to perform equalization VAT and income tax in the cigarette companies and the differences that were found have been recorded in accordance with what is believed to be comply by PT. XYZ who most influenced by a high tax sanctions.
Co-Authors ADININGSIH, TRIANA EVA Ahmad Danang Sagita Alfiyatul Qomariyah Andrie Yuwono Andrie Yuwono Aqmarina Vaharani Paramaduhita Chandra Adi Pratama Deddy Kurniawansyah, Deddy Ellyzabeth Putri Vizandra Erina Sudaryati Ferdianto Dwiputra HAMIDAH Hasan Effendi Jafri Heru Tjaraka I Made Narsa Mienati Somya Lasmana Mujahid Ma’ruf Murdiyati Dewi Okta Shindu Hartadinata Permatasari, Yani Pratama, Chandra Adi Renita Rachma Dewi Semilir, Khansa Pandan Wiwiek Dianawati Yonathan Kristian Yonathan Kristian