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PENGARUH TRANSAKSI PIHAK BERELASI TERHADAP PENGHINDARAN PAJAK DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI Nindita Nindita; Y. Agus Bagus Budi N
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3798

Abstract

The purpose of this research is to examine the effect of independent variable namely Related party asset and liability transaction on tax avoidance with earning management as moderating variable. The research sample was 57 manufacturing companies listed on Indonesia Stock Exchange during the 2015-2019 period and was carried out using purposive sampling method. The calculation tool used to perform data analysis in this study is SPSS v.25. The research process was carried out through multiple regression analysis and moderated regression analysis (MRA). The results showed that there was an effect of asset and liability transactions between related parties on tax avoidance. The earnings management variable is only able to stregthen the effect of asset transactions between related parties on tax avoidance. Earnings management activities do not have an influence on liability transactions between related party on tax avoidance. Keywords : earning management, tax avoidance, related party asset transaction, related party liability transaction
Financial Losses Caused by Tax Audit Quality, A Deep Qualitative Findings Y. Agus Bagus Budi N; Titik Aryati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.10787

Abstract

One of the whacking concerns experienced by taxpayers in Indonesia is tax audit quality. During the year of 2021, statistical data on tax dispute decisions consisted of 11% not being accepted, 25% rejected, 20% partially accepted, fully accepted 41%, and the other 12%. This statistics figures needs to be studied carefully since it implies several serious issues, one of which is the quality of tax audit. To do so, this research was design to analyze qualitatively using an in-depth interview approach, a piece of the exploration of empirical evidence on tax audit quality in the field of a certain property business experienced by the taxpayer. Using related factors of quality audit, such as input, output and context factors proposed by previous researchers, compared to the previous works, this research offers novelty by combining these factors, with the Indonesian provision of tax audit procedure regulated by Peraturan Menteri Keuangan (PMK) 17/03/2013 (M. K. Republik Indonesia 2013) in conjunction with Peraturan Menteri Keuangan (PMK) 184/03/2015 (M. K. Republik Indonesia 2015) (which was broken down into 10 component and 45 details questions) and Surat Edaran Direktur Jenderal Pajak (SE) 15/PJ/2018 (D. J. P. Republik Indonesia 2018) . There are a number of activities in the process of tax audit works that may affect the quality of tax audit. Some of the features are within the control of the tax auditor such as competencies, knowledge, experiences, but at the same time are out of taxpayer control, such as the audit time limit. The research was carried out by using a deep interview with persons in charge combined with a list answered questionnaire of the taxpayer. Based on the qualitative analysis the results indicate that a poor activities of tax audit quality in term of communication have posed a serious potential financial consequences for the taxpayer in the form of the tax assessment letter for underpayment and the collection letter. The implications of these findings for tax authorities are the urgency in developing tax audit procedure that can improve tax audit quality as mandated by tax provisions, avoiding taxpayers as object of state revenues ambitions. Key words: Financial Losses, Tax Audit Quality, Audit Quality Factors, Tax Audit Procedures
PELATIHAN AKUNTANSI TERINTEGRASI PAJAK PASAL 23/26 Y. Agus Bagus Budi N; Wulan Sari; Yosephina Endang Purba
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 2 (2023): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v5i2.10400

Abstract

Pembelajaran akuntansi dan pajak merupakan pembelajaran dua bidang yang berbeda. Akuntansi diajarkan terlebih dahulu, baru kemudian diajarkan perpajakan. Hal ini juga berlaku bagi mahasiswa/i jurusan akuntansi di hampir seluruh prodi akuntansi dan Sekolah Menengah Kejuruan (SMK) jurusan akuntansi, Mereka belajar akuntansi pada semester pertama, berlanjut sampai mereka lulus SMK. Bagi mahasiswa/i jurusan akuntansi, pembelajaran akuntansi berurutan dari pengantar akuntansi 1 (PA1) dilanjutkan PA2. Setelah belajar PA1,siswa mulai belajar perpajakan. Pembelajaran dengan teknik berurutan, menjemukan dan kurang produktif. Solusi yang ditawarkan adalah belajar dengan sekaligus mengintegrasikan akuntansi dengan pajak, karena persoalan akuntansi dan pajak merupakan persoalan yang riil. Pelajaran akuntansi harus mulai mengenalkan pajak sejak awal. PkM ini dilakukan untuk meningkatkan soft skills lulusan SMK Akuntansi yaitu dengan integrasi pembelajaran akuntansi dan pajak sekaligus, diberikan terhadap sebagian anggota Musyawarah Guru Mata Pelajaran (MGMP) di Jakarta. Para guru antusias karena kegiatan ini mendorong kemampuan mereka dan bersifat berkesinambungan . PkM ini menggunakan eksperimen pajak penghasilan Pasal 23 dan Pasal 26 Pajak Penghasilan. Para guru diberikan ketentuan yang berlaku, lalu akan disimulasikan transaksi yang terdapat dalam aturan yang berhubungan dengan jasa yang diatur dalam Pasal 23 UU PPh serta jasa lain yang diatur dalam ketentuan perpajakan (PMK 141, 2015). Kata kunci: Pelatihan, Akuntansi, Terintegrasi, Pajak Abstract Accounting and tax learning are two different fields. Accounting is taught first, then taxation follows. This also applies to students majoring in accounting in almost all accounting study programs and Vocational High Schools (SMK) majoring in accounting. They learn accounting when they enter their first semester and continue until they graduate from SMK. For students majoring in accounting, learning accounting is sequential from introductory accounting 1 (PA1) to PA2. After studying PA1, students begin studying taxation (tax). Learning with sequential techniques, boring and less productive. The solution offered is learning while simultaneously integrating accounting with taxes, because both are related closely. Accounting and tax should be introduced from the beginning. This PkM is carried out to improve the soft skills of SMK accounting graduates, by integrating accounting and tax learning at the same time, given to members of the Musyawarah Guru Mata Pelajaran (MGMP) in Jakarta. The teachers were enthusiastic because this activity boosted their abilities and was continuous. This PkM uses income tax experiments Article 23 and 26. The teachers are given the applicable provisions, then transactions will be simulated using the rules relating to services regulated in Article 23 and 26 of the Income Tax Law and regulation of PMK 141, 2015. Kata kunci: Training, Accounting, Integrated, Tax