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Antariksa Budileksmana
Universitas Muhammadiyah Yogyakarta
Economics, Econometrics & Finance

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Pemeriksaan Pajak Sebagai Upaya Untuk Mendorong Kepatuhan Wajib Pajak Antariksa Budileksmana
Journal of Accounting and Investment Vol 2, No 1: January 2001
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The role of taxation in financing the development of the country, as reflected in the State Budget (APBN) - today are becoming increasingly important. Under the self-assessment system, taxpayers are given full credence to calculate, pay and report tax obligations. As a logical consequence of such a system, the Directorate General of Taxation to make efforts to meet the expectations of the increasing role of taxes. One of them is the enforcement of the law (law enforcement) through the implementation of tax inspection, so that the process and the implementation of the system remain on the rules. With the Tax Examination will ensure compliance fulfillment of tax obligations in order to improve taxpayer compliance. The examination will be done to continue to improve the quality of examination and the examiners were there, along with the improvement of the applicable regulations. Of the taxpayer's own prosecuted and positive role that the inspection can be done effectively. With the tax audit allows obtaining feedback to improve understanding of the correct application of tax laws, which in turn will increase awareness to meet their tax obligations.    
Faktor-faktor yang Mempengaruhi Praktik Perataan Laba pada Perusahaan - perusahaan di Bursa Efek Jakarta Antariksa Budileksmana; Eka Andriani
Journal of Accounting and Investment Vol 6, No 2: July 2005
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

A recent analysis held that there is a significantly effect between firm size, corporate risk, profitability and operating leverage to corporate income smoothing practices. The objective of this research is to empirically re-examine the factors could affect income smoothing practices.There are four factors will be examined, are firm size, corporate risk, profitability and operating leverage. The sample used in this study are 76 firms listed at Jakarta Stock Exchange (JSX) over 2000 to 2002. The multivariate test which using logistic regression results both risk and profitability affect significantly to income smoothing practices. While firm size and operating leverage not affect significantly to income smoothing practices. The univariate test support the previous test, shows that there is statistically difference in risk as well as profitability between smoother and non-smoother firms. Whereas both firm size and operating leverage, there are no statistically difference.
Co-Authors Eka Andriani