Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Krisna: Kumpulan Riset Akuntansi Journal of Applied Sciences in Accounting, Finance, and Tax
I Kadek Yoga Sanjaya
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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

Found 2 Documents
Search

 1 
Income Tax and VAT Review as Evaluation of Tax Obligations I Kadek Yoga Sanjaya; I N Darmayasa; I N Mandia
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 2 (2020): October 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v3i2.2131

Abstract

This research aims to provide a further understanding on the matter of (1) the condition of tax compliance of income tax and VAT on foreign services, (2) contingent liabilities arising after a review of tax obligations. The data used in this research are primary data such as interviews about the general description of the company and tax obligations, while secondary data in the form of general ledgers, commercial financial reports, reported tax return and other tax supporting documents. The method used for this research is qualitative method as a case study. The tax review performed is a review of the income tax article 21, income tax article 23, income tax article 4 paragraph 2, income tax article 26, corporate income tax and VAT on foreign services. The conclusion of this research are (1) the condition of tax compliance on PT BCL was still classified as under comply both in accordance with national and international assessment standards; (2) contingent liabilities arise marked by a discrepancy between the value of the reported tax object and the value of the tax object based on the review until the delay in payment and reporting tax obligations.
INTEGRASI PRINSIP ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) ATAS PRAKTIK KEBERLANJUTAN DALAM PENGELOLAAN BISNIS REAL ESTATE I Kadek Yoga Sanjaya; Anantawikrama Tungga Atmadja; Nyoman Ari Surya Darmawan
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.2.2025.226-241

Abstract

Sustainability practices have become a global issue, yet many companies remain vulnerable in implementing ESG (Environmental, Social, and Governance) sustainability in their business lines. This study aims to provide a deeper understanding of the issues and identify (1) the background behind PT PSS management’s choice of a sustainable concept in business management, (2) the implementation of sustainability practices in business management, and (3) the alignment of the implementation of sustainability practices in business management at PT PSS with ESG principles. The method used in this study is a qualitative approach with a case study of PT PSS, employing an interpretive paradigm. The results show that (1) the background for PT PSS management’s choice of a sustainability concept is based on the company’s internal awareness, the influence of stakeholders, regulatory compliance, and business strategies aimed at enhancing company value, (2) the sustainability practices implemented by PT PSS in business management, from planning to maintenance, have been integrated with environmental, social, and governance initiatives, and (3) PT PSS has met ESG criteria and is in accordance with the ten ESG standards issued by the Ministry of Finance of the Republic of Indonesia. The implications of this study reveal the positive impacts received by PT PSS, the environment, and the community through the application of sustainability practices, and it is hoped that companies in Indonesia will start to integrate ESG principles into their business operations.
Co-Authors Anantawikrama Tungga Atmadja Ari Surya Darmawan I N Mandia I Nyoman Darmayasa