Titik Setyaningsih
Universitas Sebelas Maret Surakarta

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

DANA BANTUAN KEUANGAN PARTAI POLITIK DI SURAKARTA, SUDAHKAH TRANSPARAN DAN AKUNTABEL? Titik Setyaningsih; Andi Asrihapsari; Doddy Setiawan
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 22, No 2 (2019): Agustus
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (603.739 KB) | DOI: 10.35591/wahana.v22i2.186

Abstract

This study aims to explore transparency and accountability of political parties in Surakarta. This study uses a qualitative method. Data were gathered through focus group discussion. The findings show that political parties do not understand financial report of this entity’s financial assistance under PSAK 45 and they use simple bookkeeping. Political parties’s financial assistance is not audited by external auditor and there are some audit findings. The transparency principle is not achieved because financial report only for internal parties. This study raises one interesting result that political parties need the role of accountant to make their reports more accountable.
MENGAPA WAJIB PAJAK MENGIKUTI TAX AMNESTY (STUDI KASUS DI SOLO) Titik Setyaningsih; Antin Okfitasari
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2016.v20.i4.2012

Abstract

Tax amnesty program was obtain to apply Republic Indonesia government regulation number 11 year 2016. The present study aims at providing why do tax payers take tax amnesty. This study used Case Study Research approach. A single case study approach was choosen because one data was enough to achieve the research objective. Data were gathered by questionnaire and semi-structured interview with tax payers in Solo Raya. The finding shows that comprehension of tax amnesty only can be understood three of tax payers, they take tax amnesty program by working together with tax consultant, and the problems are for arranging technical and minim for socialization become obstruction of tax amnesty realization. The limitation of this research is not using comparative case study. In addition, this research timming is limited. However this research raises the higher of leader or personal commitment to do tax amnesty program with the hope by increasing regular tax amnesty socialization, simplification of procedure tax amnesty for small business tax payers, also if tax amnesty results, the tax money, actually were used for public wealthy.