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All Journal EkoBis ( Ekonomi & Bisnis ) Journal of Tropical Life Science : International Journal of Theoretical, Experimental, and Applied Life Sciences Sosiohumaniora Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Jurnal Psikologi AGRIVITA, Journal of Agricultural Science Jurnal Aplikasi Teknologi Pangan JURNAL EKSAKTA PENDIDIKAN (JEP) Jurnal Kesehatan Prima Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Folium : Jurnal Ilmu Pertanian Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Al-Arabi : Jurnal Bahasa Arab dan Pengajarannya = Al-Arabi: Journal of Teaching Arabic as a Foreign Language Viva Medika: Jurnal Kesehatan, Kebidanan dan Keperawatan Al Mahara: Jurnal Pendidikan Bahasa Arab Jurnal Aplikasi Dan Inovasi Ipteks SOLIDITAS Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah Pamenang (JIP) Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis JAKED Jurnal Pengabdian Kepada Masyarakat AGRONISMA Berita Kedokteran Masyarakat Jurnal Riset Rumpun Ilmu Kedokteran (JURRIKE) Sewagati: Jurnal Pengabdian Masyarakat Indonesia Jurnal Riset Rumpun Ilmu Bahasa (JURRIBAH) Journal of Creative Student Research e_Jurnal Ilmiah Riset Akuntansi Syakhshiyyah Jurnal Hukum Keluarga Islam Jurnal Mahasiswa Ilmu Kesehatan Bersatu: Jurnal Pendidikan Bhinneka Tunggal Ika Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Ardhi: Jurnal Pengabdian dalam Negri Edukasi Elita : Jurnal Inovasi Pendidikan Natural: Jurnal Pelaksanaan Pengabdian Bergerak Bersama Masyarakat International Journal of Social Science and Humanity Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan Pelayanan Unggulan: Jurnal Pengabdian Masyarakat Terapan Karya Nyata: Jurnal Pengabdian Kepada Masyarakat Solusi Bersama : Jurnal Pengabdian Dan Kesejahteraan Masyarakat
Nurhidayati Nurhidayati
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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Journal : Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis

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The Effect Of Tax Examination Effectiveness On Tax Avoidance With Political Connection Moderation Roshid Andru Mustaqiim; Nurhidayati Nurhidayati
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 2 No 2 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i2.64

Abstract

The self-assessment system in which the taxpayer performs the calculation, payment, and tax reporting by the taxpayer itself risks tax avoidance practices. To minimize this risk, the Directorate General of Taxation carries out law enforcement in the framework of supervision through tax audit activities. This study aims to analyze the effect of the effectiveness of the inspection on tax avoidance practices by using a moderated political connection because it is suspected that companies with a political link tend to be more aggressive in terms of tax planning. This study uses panel data of companies listed on the Indonesia Stock Exchange from 2016 to 2018. The study results conclude that tax audits effectiveness has a significant effect on tax avoidance practices, which means that the more influential the tax audit activities are, the lower the tax avoidance level.
DOES THE USE OF VIRTUAL PRIVATE NETWORK (VPN) AFFECT THE COLLECTION OF VALUE ADDED TAX (VAT)? Fathir Haq Kesuma; Nurhidayati Nurhidayati
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 4 No 1 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v4i1.139

Abstract

The increase in electronic trading transactions, both through market places and trade transactions with goods and services originating from abroad, poses its own challenges in tax collection. Trading through the Electronic System (PMSE) on intangible taxable goods and taxable services originating from outside the customs area and utilized within the customs area has been regulated by the government. However, the administration of VAT collection carried out is still conventional by providing collection obligations to overseas entrepreneurs who have exceeded significant trade limits in Indonesia. With the use of Virtual Private Network (VPN) facilities, it is as if the consumer of goods or services in Indonesia is someone who resides or consumes his goods in another country. By means of a simulation, this research shows that with this VPN the potential for digital VAT receipts from Indonesia will be lost and/or the VAT receipts will appear as if they were receipts from other countries' digital taxes.
Co-Authors Abdul Basit Abdul Hadi Ade Onny Siagian Adinda Aristawidia Sahda Afriyani Afriyani Ahmad Mamba'udin Ahmad Sholeh AMITA AUDILLA An Nizhami, Avicenna Anak Agung Istri Sri Wiadnyani Anik Malikah Anis Rosyidah Anis Sholihah Aprih Santoso Aulia Zikra Avicenna An-Nizami BASUKI BASUKI burhanudin firdaus Dea Permataningtyas denny febriyanto Desfira Ahya Dian Nitami Quraisyin Didik Suprayogo Didik Suprayogo Dwi Jatmoko E R Roer Elfrida Rizky Riadini Elmustian Rahman Enawati Enawati Endang Arisoesialaningsih Endang Arisoesilaningsih ezmi sivana rahmadani Fahrudin Hasbi Fathir Haq Kesuma Fikha Ilma Hayati Rukmana Galuh Dwi Cahyani Haerul Anam Hery Tristijanto Ibnu Akbar Maliki Ica Melvira Pratiwi Iin Nur Aeni Ilham Samsul Hadi Inayatur Rifki Indiyah Murwani Indiyah Murwani Indiyah Muwarni Istirochah Pujiwati Jaka Santosa Jamaludin Jamaludin Jihan Nabila Joko Purwanto Karyadi Karyadi Khaira Ummah Kholisin Kholisin Kurniatun Hairiah Lasman Lasman Lia Safira Lisya Chairani Lukman Nul Hakim m alvin alfalah mabdan syakuro Mahayu Woro Lestari Makiatul Madaniah Mardan Erwinsyah Maruni Wiwin Diarti Masyhuri Masyhuri Moh. Ainin mohammad pendi Mohammad Sholeh muhammad amal firdaus Muhammad Sholehuddin Muhammad Silahudin Murhadi Murhadi Nadia Arsalina Nailul Hidayah ninda firdausi Ninik Rustanti Novira Iswani Nurainun Nurainun Nurul Fitriani Nurul Murtadho Pabiyah Toklubok PRIYO GUNADI Purnama Sari Ranti Dwi Cahyani Reva Aulia Putri Reza Ariska Riles Melvy Wattimena Riles WM Rintis Rizkia Pangestika Riskia Pangestika Roshid Andru Mustaqiim Rosita Shofi Rudi Wahyudi Samsul Anwar satria wiguna Shofya Indraguna Siti Hartina SITI MUSLIKAH Sugeng Irianto Sugiarto Sugiarto Suharto Suharto Sunawan Sunawan Suryanto Suryanto Susanto Susanto Syifa Apriyanti Tarbiyatul Munawwarah Tati Karyawati Tiara Alfionita Timotius Anggit Timotius Anggit Kristiawan Tin Utami Trio Setiyawan umi faizah Umi Pratiwi Widya Eliza Yasmi Anjeli Yuli Widiyono Yuris Bahadur Wirawan Yuslim Fauziah Yusriani Saleh Yusriati Yusriati Yustini Yusuf Zaenal Fikri Zulhilmi Zulhilmi