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Journal : Akuntansi Bisnis

PERSEPSI WAJIB PAJAK TERHADAP CITRA PERPAJAKAN INDONESIA SETELAH FENOMENA KASUS KORUPSI PAJAK Dian Purnama Sari
Akutansi Bisnis & Manajemen ( ABM ) Vol 27 No 1 (2020): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.184 KB) | DOI: 10.35606/jabm.v27i1.550

Abstract

This study aims to understand the perception of taxpayers after corruption cases involving tax officials in Indonesia. This research uses Mixed Method. Beginning with the PLS test which shows that perceptions of taxpayers have a negative effect on taxpayer obedience. Furthermore, phenomenology is used to further reveal taxpayer compliance. The result there are 3 understandings, namely (1) The image of Indonesian taxation has deteriorated, such as "has fallen on the stairs"; (2) The phenomenon of corruption cases by tax officials opens the eyes of taxpayers and impacts the behavior of taxpayers; and (3) Understanding that Tax, between the state and God. This study also shows that the perception of the Indonesian people about the world of taxation before the existence of corruption cases has been bad and after the emergence of corruption cases taxpayers are increasingly open to the world of Indonesian taxation. A bad perception does not necessarily make taxpayers disobedient , because taxpayers still have the desire to follow the orders of the State and God
Kinerja Keuangan Dan Penghematan Pajak Sebelum Dan Sesudah Revaluasi Aset Agustina Felisia; Dian Purnama Sari
Akutansi Bisnis & Manajemen ( ABM ) Vol 26 No 02 (2019): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.341 KB) | DOI: 10.35606/jabm.v26i02.457

Abstract

Revaluation of assets is considered capable of fulfilling relevant information to investors and can improve the company's financial performance. In addition to improving financial performance, there are other studies that mention the revaluation of fixed assets may cause tax savings. Researches mostly discusse the impact of revaluation of fixed assets related to financial performance using quantitative methods, while researches looking at taxation aspects are discussed with qualitative methods. Therefore the researcher will try to connect financial performance using variables in the form of debt to equity ratio, operational profit margin, total turnover assets, and return on assets and tax savings using effective tax rate before and after revaluing fixed assets. The variable was tested using a mean difference test-MANOVA method and the sample used was a public company that revalued its fixed assets in 2013 year. The results of the study did not prove that there were differences in financial performance and tax savings before and after the company revaluing fixed assets. This has no effect because the company that revalues ​​fixed assets is merely to meet the target of the government or actually the impact of the tax changes does not have a significant influence because there may be other impacts such as new additional costs for example appraiser fees, increased depreciation costs, all of which may make the company’s profits declined and final tax must be paid by the company. Instead, the revaluation just increase the book value of fixed assets and not the fixed assets physically
Determinan Pengungkapan Pajak di Indonesia (Determinants of Tax Disclosure in Indonesia) Wardoyo, Eirene Puspita; Sari, Dian Purnama
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 2 (2023): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v30i2.1275

Abstract

Tax disclosure has become a debate, namely whether the existence of tax disclosure can increase tax compliance. Dangerous tax practices such as illegal tax planning by companies create public pressure to prevent and end such acts. This pressure is overcome by increasing compliance and accountability through increasing taxpayer disclosure of information that can be accessed by the public. This study aims to analyze and examine the effect of tax planning, utilization of tax havens, and managerial ownership on corporate tax disclosure. The research object used is a manufacturing company listed on the Indonesia Stock
Co-Authors Achmad Baidowi, Achmad Afandi, Mohamad Imam Afifah, Rida Afriany, Joli Agnes Utari Widyaningdyah Agoes Santoso Agustina Felisia Ahmad Albar Tanjung Akuba, Stefy Falentino Amin Makhmud Zain NST Andriani, Monika Anna Maria Tri Anggraini AR, Putra Az-Zahra Ardayani, Dini Sandi Arfah, Fadilla Ari Setiawan Arlina, Andi Asmaul Husna Badzlin, Nadhifah Zahra Ghaisani Bisri, Ahmad Bobby Hartanto Budianto Tedjasukmana Budianto Tedjasuksmana Budianto Tedjasuskmana Budilaksono, Sularso Cahyadi, Lukieto Cai Cen, Cia Casniah, Ani Chandra, Tabitha Liliana Christian Gunawan Christin Natalia Sianipar Cornela, Angelisha Darmiati Darmiati Deny Tri Ardianto Devi Permata Sari Dewi Lestari Dwi Yulfani, Rosi Efendi, Tri Achmad Ekatri Ayuningsih Ekawati, Yuni Andri Elizaga , Jhon Rojell Y. Endang Purwaningsih Erandaru Erandaru Erwin Saraswati Esa, Ariston Oki Evi Irene Saurina Tampubolon Evo S Hariandja Fahmi Sulaiman Fathur Rizqy Firdaus, Robby Anzil Gangsar Mayang Sari Gugus Irianto Hafidz Putra Herlyansyah Handani, Dhimas Widhi Hari Setyo Widodo Heffi Alberida Herika Hayurani, Herika Hidayati Hidayati Indah, Dewi Rosaria Indra Widianto Iriani, Oktarina Iriani, Oktarina Sri Ismail, Abdi Iwan Triyuwono Jesica Handoko Johar Alif Rahadi, Shinta Julianingsih, Denok Julius F Nagel Kalsum, Umy Karma, I Nyoman Khairat, Nur Ummul Khayru Aqillah Kristiani, Yula Anggi Kristina, Natalia Kurnianingtyas, Diva Kurniawati, Selly Leong, Joshua Lindrawati Lindrawati Lodovicus Lasdi M. Rafly Afrizal Pratama Malakani, Arga Iman Maradesa, Djeini Marcellino Agustinus Chandra Margareth Enrica Sebastian Maria Eka Septia Yesiani Maria Emilia Carolline Martha Riskiaty Maruf, Buana Marwati, Devi Matilde Agnes Oktaviani Michael Michael Mohammad, Luthfansyah Muhamad Syazali Muhammad Ali Nur Muhammad Luqman Hakim, Muhammad Luqman Muhammad Tahir Muliyani Muryadin, Muryadin Musparina Muttaqie, Teguh Naili Rahmawati Nasib Marbun Natalia Kristina NAZMAH Nazmah Nazmah, Nazmah Noor, Fariz Noor, Fariz Maulana Nopitasari, Dwi Novi Swandari Budiarso Novianti, Sri Suci Novrida Qudsi Lutfillah Nurhidayah, Sri Nurlistyanti, Aulya Oktaviani, Matilde Agnes Patricia Febrina Dwijayanti Prasetyo, Dimas Fajar Prayogi, Bagus Prihantini, Apsari Fajar Purwanto, Marini puspita, winda dwi Putra, Arfis Maydino Firmansyah Putra, Dimas Ananta Putri, Bunga Amelia Putri, Nur Aini Saura Rachbini, Didik Junaidi Rahadi, Cakra W.K. Rahadi, Shinta J.A. Rahadi, Shinta Johar Alif Rahayu Rahayu Ratna Dewi Refra, Mossad Kennedy Reza Puji Paramitha Rezvani, Rifki Richard Andrew Rikhaniarti , Tri Rikhaniarti, Tri Rina Rina Rio Griya Putra Ririn Virnanda RIZKA NUR OKTAVIANI Rizki Rahmawati, Rizki Rizki Wahyu Yunian Putra Rogo Subandono Rosita Rosita Rosita Rumiris Siahaan Rwa Abimantrana Ksemadyastu S Patricia Febrina Dwijayanti Sabirin, Ahmad Salina, Salina Saragih, Dara Mustika Sari , Dea Novita Setiyobudi, Nanang Shanti Sheli Riani Sihar Tigor Benjamin Tambunan Silwana, Amalia Sinabutar, Willa Cecilia Nikensitara Sintong Josua Parlindungan Simamora Sinurat, Mangasi Siregar, Aisyah Soenarmi, Fransisca R. Sri Eka Wulandari Sri Rahayu Subaidah Sudibjo, Niko Sudji Munadi Suginam Sulistiyani Susanna Hartanto Susanna Hartanto Susilawati, Susilawati Syafrullah, Haidir Tahira, Tahira Tedjasuksmana, Budianto - Thalia Renata Octavia Triwidiyantari, Dyah Umi Kalsum Vina Winda Sari Vincent, Maychelie Virliani, Putri Vonny Whidyawhati W, Ikrawanty Ayu Wardayani Wardayani, Wardayani Wardhani, Winda Wardoyo, Eirene Puspita Widayanti, Evi Wijaya Kusuma Rahadi, Cakra Wijaya, Rio Dwi Sakti Yani, Achmad Yenny Muliawaty Yudi - Yudi Yudi Yulfani, R. D. Yuni Andri Ekawati Zahra, Anita Zarochman, Zarochman Zuhrina Aidha