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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Nela Dharmayanti
UNIVERSITAS ISLAM SYEKH - YUSUF
Economics, Econometrics & Finance

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CASE ANALYSIS OF AR-RAHN ACCEPTANCE AND ACCOUNTING TREATMENT ACCORDING TO SFAS 107 CASE STUDY OF WEST JAVA BANK SYARIAH TANGERANG BRANCH Srie Nuning Mulatsih; Nela Dharmayanti; Budiastuti Fatkar
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 1, No 2 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1581.355 KB) | DOI: 10.32493/JABI.v1i2.y2018.p246-257

Abstract

This research aims to know the implementation of accounting gold investment product at Bank Jawa Barat Syariah brand Tangerang. That BJB Syariah murabahah and rahn based on PSAK107. This research is descriptive qualitative research, a method that is done is to interpret and said data concerned with the current situation, attitudes and opinion that accur in the relationship between the variable, the different between fact, the effect of the condition, and others. Data processing method using interviews and accompanied with documents related the research. The result showed that the accounting treatment that the recognition, measurement, presentation recognition of Bank BJB Syariah ar-rahn are inaccordance with PSAK 107.
The Effect Of Tax Office Service Quality And Taxpayer Income On Land And Building Tax Compliance Nela Dharmayanti
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i1.4927

Abstract

The purpose of this study is to examine the effect of the tax office's service quality and the taxpayer's income on the compliance variable for paying Land and Building Tax partially and simultaneously. This type of research is classified as qualitative research that is quantified. The population in this study is the Periuk Village community listed in the tax payable notification letter (SPPT) totaling 2,172 people with a sample of 96 people. This study uses the Slovin formula as a sampling approach. Multiple regression is the data analysis approach used. The findings of this study reveal that while the quality of the tax office's service has no significant effect on compliance with Land and Building Tax, taxpayer income has a considerable favorable effect on adherence. The tax office's service quality and the taxpayer's income, either separately or in combination, significantly impact compliance with Land and Building Tax
Does Institutional Ownership Moderating Tax Avoidance? An Empirical Analysis In Indonesian List Company Nela Dharmayanti; Yosi Safri Yetmi; Anna Sofia Atichasari; Aisyah Ratnasari; Feni Fitriyani
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 11 No. 1 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v11i1.6044

Abstract

This study aims to determine the effect of Thin Capitalization, Transfer Prices, and Profitability on Tax Avoidance and the role of institutional ownership in moderating it. The population used in this study is LQ45 companies listed on the IDX, using a purposive sampling technique. The number of samples is 11 companies with financial statement data collection for the 2016-2020 period. This study uses a quantitative method, with SPSS version 23.0, to test the analysis. The results show that Thin Capitalization has a positive and significant effect on Tax Avoidance, with the value of t count > t table (2.246>2.00665). Transfer prices have a positive and significant effect on Tax Avoidance with a value of t count > t table (3.121>2.00665). Profitability partially has a positive and significant effect on Tax Avoidance with a value of t count > t table (6.211>2.00665). Thin Capitalization, Transfer Prices, and Profitability simultaneously positively and significantly affect Tax Avoidance with the calculated F value> F table (74.719>2.55). However, Institutional Ownership does not moderate the relationship between Thin Capitalization, Transfer Prices, and Profitability on Tax Avoidance
Co-Authors Aisyah Ratnasari Anna Sofia Atichasari Budiastuti Fatkar Feni Fitriyani Srie Nuning Mulatsih Yosi Safri Yetmi