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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Ilmiah Akuntansi dan Bisnis
I Gst. Ayu Diah Utari
Universitas Pendidikan Nasional Bali
Economics, Econometrics & Finance Education

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PENGARUH PERSUASI ATAS PREFERENSI KLIEN DAN PENGALAMAN AUDIT TERHADAP PERTIMBANGAN AUDITOR DALAM MENGEVALUASI BUKTI AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA DENPASAR Putu Ady Ariartha; I Gst. Ayu Diah Utari
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (494.628 KB) | DOI: 10.38043/jiab.v2i1.165

Abstract

Asian Economic Community (AEC) is the thought of the leaders of the Southeast Asian region, which will make their international level competition for professional people especially public accountant. Public accounting firm that works in the KAP is needed in order to assess whether the financial statements of a company have been presented fairly and can be accounted in accordance with the applicable standard. The purpose of this study was to determine the effect of persuasion on client preferences, experience an audit of the auditor's judgment in evaluating audit evidence. The study was conducted on 8 KAP in Denpasar with a total population of 75 auditors. The research instrument used questionnaire. Data collected was processed using a computer program using multiple linear regression analysis technique. The results showed significant influences of persuasion on client preferences (X1) on the auditor's judgment in evaluating audit evidence. There is a significant effect of audit experience (X2) on the auditor's judgment in evaluating the audit evidence. There is a simultaneous influence of persuasion on client preferences (X1) and audit experience (X2) on the auditor's judgment in evaluating audit evidence. Keywords: Persuation On Client Preference, Experience Of Audit, Judgment Auditor
ANALISIS PENERAPAN TAX REVIEW ATAS PAJAK PERTAMBAHAN NILAI SEBAGAI ALAT UNTUK MENILAI KEWAJIBAN KONTINJENSI PADA RSIA XYZ I Gst Ayu Diah Utari; Ni Gusti Ayu Malini R
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.10.NO.06.TAHUN.2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.258 KB) | DOI: 10.24843/EEB.2021.v10.i06.p06

Abstract

The purpose of this research is to find out the tax review of VAT on RSIA XYZ inaccordance with tax law and to assess and evaluate contingency obligations on tax charges in the form of interest sanctions or tax penalties. The data used in this research is quantitative data. The data source is secondary data. The data is collected using interview, observation and documentation methods. Data analysis techniques used in this research are descriptive quantitative analysis techniques. Based on the description of the results of the study authors conducted a tax review of Value Added Tax (VAT) on RSIA XYZ, it was concluded that taxpayer compliance with tax object with tax rate and tax reporting in accordance with tax rules. But in terms of deposit, RSIA XYZ is not correct in making payments so there is a underpayment of Rp.3,168,679,-. For this underpayment, RSIA XYZ has a contingency obligation of Rp.126,747,-. The amount is obtained from interest sanctions for delays in payment of Outstanding Value Added Tax. So RSIA XYZ can not be said as a compliant taxpayer because there is still a delay in payment of taxes in accordance with tax rules.
Co-Authors Ni Gusti Ayu Malini R Putu Ady Ariartha