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All Journal Jurnal Riset Pendidikan Ekonomi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Diza Amalia
Universitas Telkom
Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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Analisis penyajian aset tidak berwujud pada laporan keuangan Deva Anggraeni Rahmadiah; Denna Taris Citra Rahadiansyah; Shafira Putri Callista; Diza Amalia; Raihan Aqil Fauzananda Musrady
Jurnal Riset Pendidikan Ekonomi Vol. 7 No. 2 (2022): OKTOBER
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrpe.v7i2.6929

Abstract

Intangible assets are non-monetary assets that have a value and useful life of more than one year. The purpose of this study is to determine the application of intangible assets to LQ45 companies listed on the Indonesia Stock Exchange in 2020. The data in this study uses secondary data obtained from LQ45 companies listed on the Indonesia Stock Exchange in 2020 that apply intangible assets to their financial statements. The method of determining the sample using purposive sampling technique in order to obtain 24 of 42 companies that are used as objects of research and qualitative descriptive methods to analyze the presentation of intangible assets in the statement of financial position and notes to financial statements. The results show that the majority of LQ45 companies present intangible assets in the financial statements.
Effect of Tax Morale, Tax Sanctions, and Tax Amnesty Policy on Taxpayer Compliance Kurnia Kurnia; Diza Amalia
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 2 (2023): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i2.2271

Abstract

Taxpayer compliance is fulfilling tax obligations voluntarily, where a taxpayer is responsible for setting its own tax obligations accurately and timely pay and report taxes. This study aims to examine and analyze the effect of tax morale, tax sanctions, and tax amnesty policy on taxpayer compliance. The object in this study is a non-employee individual taxpayer registered in the KPP Pratama Makassar Utara 2023 region. This study used a sample of 100 respondents who are non-employee individual taxpayers. Non-probability sampling method using convenience sampling. In this study researchers used the slovin formula. Data analysis technique is done with descriptive statistical analysis and software SPSS-IBM ver 26.0. The results of this study indicate that simultaneously tax morale, Tax sanctions, and tax amnesty policy against Kpeatuhan taxpayers. And partially tax morale, Tax sanctions, and tax amnesty policies have a positive effect on taxpayer compliance at KPP Pratama Makassar Utara 2023 this shows good results.
Co-Authors Denna Taris Citra Rahadiansyah Deva Anggraeni Rahmadiah KURNIA KURNIA Raihan Aqil Fauzananda Musrady Shafira Putri Callista