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All Journal Kinerja The International Journal of Accounting and Business Society
Sigit Hutomo
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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ANALISIS PERBEDAAN PENDAPATAN ASLI DAERAH (PAD) SEBELUM DAN SESUDAH PENGALIHAN PAJAK BUMI DAN BANGUNAN SEKTOR PERKOTAAN PERDESAAN (PBB-P2) Hutomo, Sigit
KINERJA Vol 18, No 1 (2014): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v18i1.516

Abstract

This research is aimed to find empirical evidence on whether there is a significant difference between Regionally-Generated Income (Pendapatan Asli Daerah, or PAD) before and after the shift of the collection of Land and Building Taxes for Rural and Urban Sectors (Pajak Bumi dan Bangunan sektor Pedesaan dan Perkotaan, or PBB-P2) to regional governments. PAD is measured by local revenue sources. Three regencies/municipalities that have experienced the shift during the 2011-2013 period were selected for sampling. Secondary data were obtained from Revenue Realization Reports (Laporan Realisasi PAD) of Yogyakarta for the years 2011-2013, Revenue Realization Reports of Sleman and Bantul for the years 2012-2013, and PBB-P2 and the Sales Value of the Tax Object (Nilai Jual Objek Pajak, or NJOP) data obtained from DPPKAD. Meanwhile, primary data were obtained through interviews conducted with the PBB-P2 tax officers. The findings showed a significant difference of PAD. This, however, was not due to the shift of PBB-P2 tax collection to regional governments. The difference was caused by other revenue sources.Keywords: PBB-P2 tax collection shift, PAD
Voluntary Environmental Disclosure by Australian Listed Mineral Mining Companies: An Application of Stakeholder Theory Christopher, Theo; Hutomo, Sigit; Monroe, Gary
The International Journal of Accounting and Business Society Vol 5, No 1 (1997): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Within the stakeholder theory framework this paper examines the extent of voluntary environmental disclosure (ED) in relation to characteristics of Australian listed mineral mining firms. Three indexes, words, unweighted and weighted index, are calculated to measure the association of total ED and categories of total ED with firm characteristics within the three dimensions of stockholder theory. We find that the three indexes for total ED and categories of disclosure are significantly associated. Consequently, a single construct is employed as a surrogate for the indexes. The result of Ordinary Least Squares Regression of this construct as a dependent variable with ownership diffusion, financial leverage and membership of the Australian Mining Industry Council (AMIC) as proxies for stakeholder power; the presence of a corporate environmental committee as a proxy for strategic posture; retum on equity and systematic risk as proxies for economic performance ; and firm size and commercial production as control variables showed that membership of AMIC and size were statistically significant. The implication of this finding is that financial variables do not explain voluntary ED and that the variables used in the strategic posture and economic performance dimensions of stakeholder theory are not significant. This implies, subject to limitations of the study, that the regulators of accounting infonnation will need to issue an accounting standard if they
Co-Authors Gary Monroe Theo Christopher