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All Journal MEDIA BISNIS E-Jurnal Akuntansi TSM
WILLIEM CHAHYA WIJAYA
Trisakti School of Management
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PELAKSANAAN EKSTENSIFIKASI DAN INTENSIFIKASI PAJAK DALAM RANGKA PENINGKATAN PENERIMAAN PAJAK PADA KPP PRATAMA KALIDERES CHELSEA SEPTIANY; WILLIEM CHAHYA WIJAYA
E-Jurnal Akuntansi TSM Vol 1 No 2 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.361 KB)

Abstract

The purpose of this study is to know the procedures of the implementation of tax extensification and intensification. This study also aims to know the suitability of the implementation of tax extensification and intensification, to know the effectiveness of tax extensification and intensification and to find out the contribution of tax extensification activities and intensification to tax revenue at Tax Office (KPP) Pratama Kalideres. The research method used in this research is comparative descriptive. In this method the authors explain the subject and object research based on facts, and compare the suitability between the data obtained from the research object consisting of the advice letter that issued with the applicable regulations, and tax revenue 2014-2016 at KPP Pratama Kalideres. Based on the results of data analysis procedures and procedures for implementation and the drafting or formulation of advices letter for the implementation of extensification and tax intensification in KPP Pratama Kalideres has been in accordance with the regulations of Directorate General of Tax No. PER-35 / PJ / 2013. The effectivity of extensification and counseling section 2014-2016 is ineffective due to decreased every year, at the same time the effectivity of supervision and consultation section II, III and IV in 2014-2016 is less effective. The contribution of the implementation of tax extensification and intensification with the advises letter to the tax revenue in 2014-2016 is very less
Factors that Motivate The Act of Earnings Management Janet Jesslyn; Yulius Kurnia Susanto; Williem Chahya Wijaya
Media Bisnis Vol 13 No 2 (2021): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v13i2.1667

Abstract

The purpose of this research is to obtain empirical evidence about the influence of return on asset, financial leverage, firm size, firm age, fixed asset turnover, free cash flow, sales growth, audit quality, managerial ownership, institutional ownership, board size, and audit committee on earnings management. The population used in this research are non financial companies listed in Indonesia Stock Exchange from 2017 to 2019. The sample used for this research consists of 195 listed non-financial companies. The sampling technique used purposive sampling method, tested and analyzed using multiple regression method. The result of this research shows that return on asset, financial leverage, sales growth, and audit committee has positive influence while fixed asset turnover and free cash flow has negative influence on earnings management, moreover the other independent variables such as firm size, firm age, audit quality, managerial ownership, institutional ownership, and board size have no influence on earnings management.
Co-Authors CHELSEA SEPTIANY Janet Jesslyn Yulius Kurnia Susanto