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Reformulasi Pajak Daerah: Penerapan Pajak Pertambahan Nilai Provinsi Di Indonesia Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 5 No 1 (2013): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

In Indonesia, taxes are differentiated on central taxes and local taxes. Central taxes are levied by the central government, while local taxes are levied by the provincial government named as provincial taxes and local taxes which are levied municipal/ regency government called municipal/regency taxes. Partial results of the central government's tax collections will be allocated through transfer method called General Allocation Fund and the Special Allocation Fund to the provincial government and the municipal/regency government. The model used still causes an imbalance in both vertical and horizontal fiscal substantial. In line with a growing decentralization issue reverberating around the world, so one way to reduce the fiscal imbalance is that local governments should be allowed to levy taxes which potential is quite significant. In this regard, it is proposed that the VAT is not only levied by the central government, but also levied by the provincial government as an surtax, and this is the main income of the provincial government. While local taxes that are currently levied by the provincial government will be levied delegated to the municipal/regency government gradually.

Antisipasi Peraturan Perpajakan Di Indonesia Terhadap Praktek Perpajakan Negara-Negara Tax Haven Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 5 No 2 (2013): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

To attract investors, some countries called tax haven countries have done unfair taxation practices. The practice of taxation by the tax haven countries encourage further growth in the activity of tax avoidance and tax evasion internationally. Almost all countries in the world are harmed by the practice of taxation of tax haven countries. The OECD has limited the practices unfair taxation of tax haven countries. Each country around the world will try to anticipate intensely the activity of tax avoidance and tax evasion through international cooperation and incorporate prevention efforts in taxation regulations. This paper will try to assess whether the provision of taxation in Indonesia has been able to anticipate the activities of international tax avoidance and tax evasion.

Studi Earning Management Dari Waktu Ke Waktu Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 4 No 1 (2012): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Prior studies suggests that earnings management can be distinguished on beneficial earning management or efficient earning management and opportunistic earning management. Although there is a positive motivation of earning management activity, that is the attempt manager to convey private information to shareholders and debtholders in order to reduce the informationgap that occurs in asymmetric information (beneficial or efficient earnings management , but the overall motivation of earnings management tends to be viewed negatively and is triggered by the interests of managers to maximize the interests of himself or the interests of business entities in order to maintain the market price of the stock at a specified value or the particular provisions ofa contract that is likely to prejudice the interests of external users of financial statements (opportunistic earnings management). Various manipulations of accounting scandals such as the case of Enron, WorldCom and others have influenced the way the public thinks, so begin to form the opinion that all the earnings management activities is a negative activity intended to defraud and must be fought. Earnings management can be performed with accrual oraccounting earnings management and real earnings management. Accrual or accounting earnings management have only a consequence of the accruals and will not affect cash flow. While real earnings management will affect cash flow and in some cases also affect accruals. There are some things you can do to reduce the practice of earnings management, which stricter accounting standards, the employment of an external auditor of a public accounting firm that has high integrity with long history and implementing good corporate governance practices. To detect accrual or accounting earnings management can be used several models in which one is best according to Dechow et al. (1995) is amodified Jones models. But Aminul Islam et al. (2011)stated that the Jones model of modification is not effective when applied in Korea and Bangladesh. Meanwhile, to detect the presence of real earnings management can use such a model of Roychowdhury (2006).

Analisis Aktivitas VAT Evasion Di Indonesia Dan Strategi Penanganannya Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 4 No 2 (2012): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Value Added Tax (VAT) is probably the best tax ever invented. Now more than 150 countries worldwide have adopted VAT. The VAT proponents claims that VAT is an effective tax to raise tax revenue of government. Like other taxes, VAT is highly vulnerable to evasion. The potential and the great contribution of VAT to tax revenue of the government leads to greater motivation for criminals to committax evasion action against VAT. VAT can be evaded exploited in miscellaneous ways. This paper describes many kinds of VAT evasion and enforcement strategies to fight VAT Evasion in many countries and in Indonesia.

Deferred Tax Asset And Deferred Tax Liability : Studi Eksistensinya Ditinjau Dari Sudut Teori Akuntansi Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 2 No 1 (2010): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Book income is got from financial statement which is made based on financial accounting standard and taxable income is got from financial statement which is made based on income tax act. Because there are fundamental dffirences used for calculating and arranging, so book income will be different from taxable income. One of the elements which cause these differences is time differences or temporary differences. This time differences can or can't be recorded and presented in a financial statement as deferred tax (interperiod tax allocation or no interperiod tax allocation). There are three methods which can be used to record and report deferred tax: deferred method, asset/liability method and net-of-tax method. Besides to cover time defferences, deferred tax can also be used to record net operating loss (NOL). Each method will use separate account to record deferred tax. From three methods interperiod tax allocation, only asset/liability method which fulfills the presented deferred tax criteria to asset and liability definitions. Deferred tax asset and deferred tax liability which rise from interperiod tax allocation asset/liability method conceptually fulfills asset and liability criteria, so that its existence in balance sheet is strong. Meanwhile, deferred tax asset which comes from NOL carryback and NOL carryforward don't fulfill the asset criteria.

Earning Management dan Deferred Tax Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 2 No 2 (2010): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Corporate managers often face conflicting interest when they report their earning for financial and tax purposes. On one side, managers desire to increase earnings that will be reported to creditors, shareholders and other external users. But on other side, managers also desire to decrease taxable income that will be reported to tax authorities. Managers can achieve these two goals by manipulating earnings upward for financial reporting but not for tax reporting. So managers don't pay income taxes on the upward earnings. In long term this will increase gap between book-tax income differences and effect deferred tax account.

Tinjauan Teoritas Penetapan VAT Threshold di indonesia Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 3 No 2 (2011): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

In designing a VAT, the determination of the threshold magnitude is one keyfactor in successful implementation of VAT. Basically, the determination of thelevel of the threshold by considering the magnitude of administrative costs andcompliance costs compared to tax revenue generated. Some countries such asGhana and Uganda have trouble in the early implementation of VAT due to thelow set of the level of the threshold. Hence the determination of the optimal levelof threshold has become a very important part in supporting the successfulimplementation of VAT. This paper is intended to evaluate the magnitude of thelevel of threshold applied in Indonesia. The analysis showed that the level ofthreshold applied in Indonesia in general its value does not vary much with theresults of calculations using the prevailing theory.

Analisis Aktiyitas Tax Avoidance Dari Perspektif Moral Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 3 No 1 (2011): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Tax avoidance and tax evasion are not new problems for many countries in the world. They are not unique phenomenon in modern tax problems since many years. Many researchers state that tax avoidance has grown significantly in recent decades. It has been continuously eroded the integrity of the tax base in many countries. Tax avoidance and tax evasion have the same goal: to minimize or to eliminate tax liability. Tax avoidance is legal activity, whereas tax evasion is illegal activity. Although tax avoidance is not formally violate the tax law, but it is usually in contradiction with the intent and spirit of the tax law. This paper is aimed to determine whether tax avoidance is moral or not.

Upaya Meningkatkan Kepatuhan Wajib Pajak Di Indonesia Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 9 No 1 (2017): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

The success of a country in developing its country depends largely on the success of providing sufficient budget for the financing of development programs. The main sources of development financing budgets generally come from tax revenues. A country will be able to generate maximum revenue in the tax sector, if the country's tax compliance level is high. The results of research from Belkaoui (2004) showed that Indonesia was ranked 22nd out of 30 countries under study of tax compliance, with a tax compliance index of 2.53. This shows that the level of tax compliance in Indonesia is still low. Therefore, Indonesia must make various efforts to improve taxpayer compliance. The efforts undertaken must consider the factors that affect tax compliance.

Implementasi Anggaran Pada Usaha Mikro Dan Kecil Di Surabaya Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 9 No 2 (2017): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

One of the factors are identified as the cause of failure of micro, small and medium enterprises is the absence of a good financial plan in the form of budget. In this research will be studied about budget implementation in business activity from micro and small entrepreneurs engaged in food/beverage business in Kampung Roti, Surabaya, East Java. The results showed 42,11% of micro and small entrepreneurs have used the budget and 57,89% have not used the budget. Small and micro entrepreneurs who already use the budget as much as 42,11% argue that the useful budget helps their business activities. The most widely used type of budget is the material purchase budget, cash budget and cost budget. Micro and small entrepreneurs argue that the purposes of budgeting are for planning, decision-making and controlling operations (42,11%), monitor business and measure business performance (31,58%) and to motivate (26,31%). Small and micro entrepreneurs also believe that budget implementation constraints are resource limitations power required (92,11%), lack of understanding of budgeting (86,84%), lack of management/owner support (57,89%) and only prepared when there is more time (42,11%).

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