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All Journal Jurnal Akuntansi Trisakti Jurnal Ekonomi, Manajemen, Akuntansi
Deliza Henny
Universitas Trisakti
Economics, Econometrics & Finance Social Sciences

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PENDETEKSIAN LAPORAN KEUANGAN MELALUI FAKTOR RESIKO, TEKANAN DAN PELUANG (BERDASARKAN PRESS RELEASE OJK 2008-2012) Noval Dwi Aditya Nugraha; Deliza Henny
Jurnal Akuntansi Trisakti Vol. 2 No. 1 (2015): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (530.793 KB) | DOI: 10.25105/jat.v2i1.4830

Abstract

This study aims to obtain empirical evidence about the effectiveness of the fraudtriangle is the pressure, opportunity, and rationalization in detecting fraudulentfinancial statements. Based on the theory of fraud triangle Cressey adopted in SAS 99. The variables of the fraud triangle that is used is the pressure that consists of financial stability is proxied by AGROW, external pressures are proxied by LEV, a proxy for managerial ownership OSHI, a proxy for the financial targets ROA, liquidity proxied by (WCTA) and capital turnover is proxied by (SATA); and opportunities which consists of monitoring the effectiveness of control is proxied by IND. Detection of financial statement fraud in this study obtained from the annual report and press releases OJK during 2008-2012 as the dependent variable The population of this study is that non-financial companies listed on the Indonesia Stock Exchange 2008-2012. The total sample of this study is 130 firms, consisting of 13 companies who violate the OJK rules that contain elements of fraud, and being penalized, and the 13 companies that did not commit fraud financial report (based on the type of industry and total assets are equal). Hypothesis testing using logistic regression method. The results of this study indicate that external pressures and financial targets, has significant effect on the financial statement fraud, while financial stability, managerial ownership, liquidity, capital turnover, effectiveness of supervision, does not affect the financial fraud
Analisis Penerapan Tax Planning PPh Pasal 21 Berdasarkan UU Harmonisasi Peraturan Perpajakan sebagai Upaya Optimalisasi Penghematan Beban PPh Badan : Studi Kasus PT. ABC Muhammad Reza Setiady; Deliza Henny
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4672

Abstract

This research aims to answer questions regarding: 1) Application of the calculation of Income Tax Article 21 for Permanent Employees based on the PT HPP Law. ABC, 2) Comparison of the calculation of Income Tax Article 21 using the Net, Gross and Gross Up methods for permanent employees of PT. ABC, 3) Efforts to be made if in calculating PPh Article 21 for permanent employees there is a tax charge above the Corporate Income Tax rate, and 4) How to determine the method for calculating PPh Article 21 tax for permanent employees in an effort to optimize the corporate income tax burden. The data collection techniques used include documentation, where this research was carried out by collecting data through other parties, namely Partnership Suryani Suyanto & Associates. Then the data was processed by the author to produce the following data: 1) PT. ABC in calculating Income Tax Article 21 for permanent employees in 2022 uses the Net Method, where the company bears the tax costs that must be incurred. 2) Calculations using the Net, Gross and Gross Up methods have their respective advantages and disadvantages, but it is better to use the Gross method Up for employees whose income is below Rp. 500,000,000, where the company provides tax benefits which can later be charged in the company's profit and loss report. 3) the efforts made by the company if in calculating PPh Article 21 there are two methods used in one company, 4) The appropriate method for PT. In order to streamline the taxes that must be paid, ABC uses the Net method for employees whose income is above Rp. 500,000,000 and the Gross Up method for employees whose income is below Rp. 500,000,000. When using these 2 (two) methods PT. ABC will save taxes, and this method can be applied for next year's tax planning.
Co-Authors Muhammad Reza Setiady Noval Dwi Aditya Nugraha