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All Journal Jurnal Ilmu Sosial dan Humaniora Jurnal Keuangan dan Perbankan AFRE Accounting Financial Review International Journal of Social Science and Business Jurnal Akuntansi dan Bisnis Perspektif Akuntansi
Ronny Prabowo
Universitas Kristen Satya Wacana
Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Journal : AFRE Accounting Financial Review

 1 
Keadilan dan Diskriminasi Pajak Terhadap Penggelapan Pajak: Persepsi Wajib Pajak Orang Pribadi Enggar Pratiwi; Ronny Prabowo
AFRE (Accounting and Financial Review) Vol 2, No 1 (2019): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v2i1.3008

Abstract

This study aims to analyze the effect of tax justice and tax discrimination on the perception of individual taxpayers (WPOP) regarding tax evasion. The population of this study is the individual taxpayer registered in the Tax Service Office (KPP) Salatiga. The sampling technique used in this study is incidental sampling at the Tax Service Office (KPP) Salatiga and data obtained by distributing questionnaires as much as 70 questionnaires. Based on the results and conclusions of this study show as follows: (1) tax justice has an influence on the perceptions of individual taxpayers regarding tax evasion, (2) tax discrimination has no influence on the perception of individual taxpayers regarding tax evasion.DOI: https://doi.org/10.26905/afr.v2i1.3008
Verifikasi Laporan Keuangan: Akses Pendanaan dan Risiko Pada Usaha Kecil dan Menengah Intan Restu Nurpramitha; Ronny Prabowo
AFRE (Accounting and Financial Review) Vol 2, No 1 (2019): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v2i1.3009

Abstract

This study aims to analyze the effect of financial statement verification on small and medium enterprises’  (SMEs) access to finance. Total of all the initial samples was 144 SMEs. After eliminating the criteria, the final sample remaining to be used in this study was 1024 SMEs. This study is a quantitative, using data from The World Bank Indonesia Enterprise Survey 2009 with the ordinal regression test. The results show that financial statement verification positively affects SMEs’ access to finance. Thus, this study suggests the importance of financial statement verification for SMEs, especially to enhance their financing access as one of SME’s main problems. DOI: https://doi.org/10.26905/afr.v2i1.3009
Co-Authors Angelia Taniasari Apriani Dorkas Rambu Atahau Benedicta Dyas Ayu Nitasari Enggar Pratiwi Galuh Aninditiyah Hari Sunarto Helena, Rosalia Hosanna Christy Intan Restu Nurpramitha Johan Jimmy Carter Tambotoh Johan, Ardilla Mahardhika Kurniawan Sekar Angkoso Sulihanto Sulihanto Wahyu Seta, Dally