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All Journal Journal of Governance, Taxation, and Auditing
Jullie J. SONDAKH
Sam Ratulangi University, Indonesia
Economics, Econometrics & Finance

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The Effect of Income and Operating Expenses on Net Profit with Capital EXpenditure as a Moderation Variable (Study on Sector Companies Energy Listed on The Idx Period 2018 - 2021) Febrinia ANASTHASYA; Jullie J. SONDAKH; Claudia W.M. KOROMPIS
Journal of Governance, Taxation and Auditing Vol. 1 No. 1 (2022): Journal of Governance, Taxation and Auditing (July – October 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.787 KB) | DOI: 10.38142/jogta.v1i1.369

Abstract

This study aims to determine the effect of income and operating expenses on net profit with capital expenditure as a moderation variable in energy sector companies listed on the Indonesia Stock Exchange. The type of research method used is quantitative. The population used in this study are energy sector companies listed on the Indonesia Stock Exchange. The samples used in this study were energy sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period that met the predetermined criteria, namely 41 samples. The data source used in this study is secondary data with documentation data collection techniques. The analytical techniques used in this study include descriptive statistical analysis, outer model, inner model and hypothesis testing with the help of the SmartPLS 3.0 program. The results indicate that income affects net profit, operating expenses do not affect net profit and capital expenditure does not moderate the effect of income and operating expenses on net profit.
The Effect Of Transfer Pricing, Audit Quality, And Profitability On Tax Avoidance In Energy Sector Companies Listed On The Indonesia Stock Exchange Tabitha Deisy CORNELLIA; Jullie J. SONDAKH; Priscilia WEKU
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i1.682

Abstract

The tax sector is the biggest major contributor to state revenue and an important component in the State Budget. Taxes which are mandatory levies to the state owed by corporate and individual taxpayers, without any benefits that can be shown directly, make taxes a burden for corporate or individual taxpayers. Which its causes a conflict of interest between the government who wants huge tax revenues and companies who want small tax payments. Therefore the company takes action to carry out a tax avoidance strategy by minimizing high tax payments. This study aims to determine the effect of transfer pricing, audit quality and profitability on tax avoidance in energy sector companies on the Indonesia Stock Exchange for the 2018-2021 period. The data source used in this study is secondary data taken from the official website of the Indonesia Stock Exchange. The sample in this study used purposive sampling method, and there are 23 sample companies selected from 79 companies. The results showed that transfer pricing had an significant effect on tax avoidance, audit quality did not effect on tax avoidance, and profitability had an significant effect on tax avoidance.
The Influence of the use of Financial Technology and Financial Literacy on the Consumptive Behavior of Students of the Faculty of Economics and Business, Sam Ratulangi University Sriwahyuni SENOBUA; Jullie J. SONDAKH; Sintje RONDONUWU
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i2.826

Abstract

Currently, there are still many people who have difficulty in managing finances, including students. This can be seen from wasteful behavior and also prioritizing wants over their needs. This study aims to: (1) determine whether the use of financial technology affects the consumptive behavior of students of the Faculty of Economics and Business, Sam Ratulangi University (2) determine whether financial literacy affects the consumptive behavior of students of the Faculty of Economics and Business, Sam Ratulangi University. The method used in this thesis research is descriptive method with quantitative approach. The population in this study were active students of the Faculty of Economics and Business, Sam Ratulangi University in the 2022-2023 academic year. This study used a simple random sampling method with a sample size of 100 respondents. The data source in this study is primary data. Data collection techniques using survey methods using questionnaires as data collection instruments. The data analysis technique used in this research is multiple regression analysis using IBM SPSS version 25. The results obtained are that partially the use of financial technology has a positive and significant effect on the consumptive behavior of students of the Faculty of Economics and Business, Sam Ratulangi University and financial literacy has a negative and significant effect on the consumptive behavior of students of the Faculty of Economics and Business, Sam Ratulangi University.
Analysis of Accounting Treatment of Income Based on Psak No. 72 At PT. Pegadaian Regional V Manado Office Ummi Aiman LASALEWO; Jullie J. SONDAKH; Meily Y. B. KALALO
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i3.890

Abstract

Revenue is an essential component in a company's profit and loss report, which influences the company's sustainability. The greater the income earned, the more the company will profit, and vice versa. Therefore, the accounting treatment of income must be by applicable financial accounting standards to present the company's financial reports fairly and accurately. This research aims to determine how income accounting is treated based on PSAK No. 72 at PT. Pegadaian Regional Office V Manado. This type of research uses descriptive qualitative research methods. The data collection methods used in this research are interviews and documentation. The results of research that has been carried out show that the recognition, measurement, and presentation of income at PT. Pegadaian Regional Office V Manado is by PSAK No. 72; it is just that the disclosure is not entirely by PSAK No. 72 because it has yet to disclose the separation of income based on the classification of nature, amount, and time.
Co-Authors Claudia W.M Korompis Febrinia ANASTHASYA Meily Y. B. KALALO Priscilia WEKU Sintje RONDONUWU Sriwahyuni SENOBUA Tabitha Deisy CORNELLIA Ummi Aiman LASALEWO