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All Journal Berkala Ilmiah Mahasiswa Akuntansi Jurnal Ilmiah Mahasiswa FEB
ROBBY SUGIARTO
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Economics, Econometrics & Finance Education

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PERAN FAKTOR INTERNAL DAN EKSTERNAL TERHADAP AUDIT DELAY SUGIARTO, ROBBY
: 2303-1719
Publisher : Berkala Ilmiah Mahasiswa Akuntansi

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Abstract

The accuracy of financial statements is influenced by internal and external factors. Internal factors consist of profitability, solvency, and the size of the company, while external factors consist of size public accounting firm, the auditor's opinion and the existence of the audit committee. Profitability announcement contains good news that management will tend to report on time and if the earnings announcement contains bad news, the management tends not to report on time. Accuracy submission of financial statements determined by the size of solvency. The lower the solvency of the more precise delivery of the financial statements, whereas the higher solvency is increasingly less precise delivery of the financial statements. Audit delay will be longer if the size of the company being audited increase. This relates to the increasing number of samples to be taken and the more extensive audit procedures that must be followed. Companies audited by KAP the big four audit will have a shorter delay than the KAP companies audited by non-big four. The company received a qualified audit opinion indicates a longer delay than that received unqualified opinion. The research objective discussions on the role of internal factors, namely firm profitability, solvency, and the size of the company and the role of external factors, namely firm size public accounting firm, the auditor's opinion, the existence of the audit committee of the duration of completion of the audit.
QUO VADIS THE INSTITUTIONAL TRANSFORMATION OF INDONESIAN TAXATION? (PERCEPTION OF THE ACADEMICIANS, TAX CONSULTANTS , AND TAXPAYERS IN MALANG CITY) Sugiarto, Robby
Jurnal Ilmiah Mahasiswa FEB Vol 5, No 2: Semester Genap 2016/2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The tax agency in Indonesia has not performed very well as shown by its inability to achieve the tax revenue targets in the last few years. Such a condition is responded by the government by planning the institutional transformation of Indonesian taxation as a result of performance evaluation listed in the Draft of Tax Law “RUU KUP” 2016. This descriptive qualitative research aims to observe the problems faced by DJP, identify the perception of academicians, tax consultants, and taxpayers on the transformation of the tax agency in Indonesia. and examine the perception on the concept of institutional forms of tax agencies after the transformation.  The data are collected through document study and interview towards the research informants  determined  by  purposive sampling  method  combined  with  snowball sampling technique. The result of the study reveals three major problems encountered by DJP, i.e. that the tax ratio and tax compliance are low, the tax revenue target has not been achieved, and the authority of the tax agency in Indonesia is limited. The institutional transformation plan gains positive response from the informants because the policy gives wider autonomy and independence to the taxation institutions. As the transformation is implemented, the tax agency in Indonesia shall consider semi- autonomous concept as the appropriate choice within the current conditions with regard to the plans stated in the Article of Tax Law “RUU KUP” 2016.Keywords: Institutional transformation; Autonomy
QUO VADIS THE INSTITUTIONAL TRANSFORMATION OF INDONESIAN TAXATION? (PERCEPTION OF THE ACADEMICIANS, TAX CONSULTANTS , AND TAXPAYERS IN MALANG CITY) Sugiarto, Robby
Jurnal Ilmiah Mahasiswa FEB Vol. 5 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The tax agency in Indonesia has not performed very well as shown by its inability to achieve the tax revenue targets in the last few years. Such a condition is responded by the government by planning the institutional transformation of Indonesian taxation as a result of performance evaluation listed in the Draft of Tax Law “RUU KUP” 2016. This descriptive qualitative research aims to observe the problems faced by DJP, identify the perception of academicians, tax consultants, and taxpayers on the transformation of the tax agency in Indonesia. and examine the perception on the concept of institutional forms of tax agencies after the transformation.  The data are collected through document study and interview towards the research informants  determined  by  purposive sampling  method  combined  with  snowball sampling technique. The result of the study reveals three major problems encountered by DJP, i.e. that the tax ratio and tax compliance are low, the tax revenue target has not been achieved, and the authority of the tax agency in Indonesia is limited. The institutional transformation plan gains positive response from the informants because the policy gives wider autonomy and independence to the taxation institutions. As the transformation is implemented, the tax agency in Indonesia shall consider semi- autonomous concept as the appropriate choice within the current conditions with regard to the plans stated in the Article of Tax Law “RUU KUP” 2016.Keywords: Institutional transformation; Autonomy
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