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This Author published in this journals
All Journal Dinasti International Journal of Education Management and Social Science Eduvest - Journal of Universal Studies
Agus Bandiyono
Politeknik Keuangan Negara STAN, Indonesia
Aerospace Engineering Computer Science & IT Education Health Professions Neuroscience Social Sciences

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SERVICES E-FILING AND E-BILLING TO INCREASE TAX COMPLIANCE AND ACCEPTANCE Agus Bandiyono; Mitsalina Choirun Husna
Dinasti International Journal of Education Management And Social Science Vol. 1 No. 2 (2019): Dinasti International Journal of Education Management and Social Science (Decem
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v1i2.82

Abstract

The objective to be achieved by the author is to explain the process of e-filing and e-billing services at KPP Pratama Jakarta Palmerah and explain the level of compliance and the level of tax revenue in terms of improving public services, specifically from e-filing and e-billing services. The method used for this writing is a qualitative method with literature studies and field studies. In general, the mechanism e-filing makes it easier to monitor the services and with SPT data centralized at one source, it will simplify and speed up the SPT inspection process, because there is no need to collect SPT from dropbox locations for collection and checking. The level of tax compliance in the form of realization of SPT submission is not too affected by the mechanism e-filing
The Effect of Related Party Transactions, Tax Planning, And Leverage Moderated By Independent Commissioners On Earnings Management Reza Ramadhan; Agus Bandiyono
Eduvest - Journal of Universal Studies Vol. 4 No. 8 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i8.1375

Abstract

Managers carry out earnings management with various motives to get the desired profit level so that the company's financial statements do not reflect the actual situation. The purpose of this study is to determine the effect of related party transactions, tax planning, and leverage on earnings management, as well as the role of independent commissioners in moderating this effect. This study tested manufacturing sector companies listed on the Indonesia Stock Exchange during 2016-2019 with a total sample of 220 samples using a purposive sampling method. The type of data used is secondary data obtained from www.idx.co.id. This study uses two panel data regression models, namely models with and without moderation. The results of this study indicate that related party transactions have a negative effect on earnings management, while tax planning and leverage have no effect on earnings management. Furthermore, independent commissioners can moderate the effect of related party transactions, tax planning, and leverage on earnings management.
Co-Authors Mitsalina Choirun Husna Reza Ramadhan