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All Journal Journal The Winners Binus Business Review
Wendy Endrianto, Wendy
Bina Nusantara University
Economics, Econometrics & Finance Social Sciences

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Journal : binus business review

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Prinsip Keadilan dalam Pajak atas UMKM Endrianto, Wendy
Binus Business Review Vol 6, No 2 (2015): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v6i2.978

Abstract

The purpose of this study is to provide a clear view and criticize opposing dualism that occurs between the spirit of the government in the pursuit of more dominant country’s revenue target (As in the issuance of PP 46 in 2013), compared to provide convenience to Small and Medium Enterprises (SMEs) in calculating, depositing, and reporting of Income Tax payablee in order to encourage SMEs to more easily gain access to the financial sector, capital and bank credit. However, whether the regulations are in accordance with the principles of justice that should be owned by every tax legislation? The method used was a descriptive study of the regulation and related legislation, and is expected to be a positive input to the Government, especially the Directorate General of Taxation (DGT).
Optimization of Control Self Assessment Application to Minimize Fraud Endrianto, Wendy
Binus Business Review Vol 7, No 1 (2016): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v7i1.1455

Abstract

This article discussed a method that can be done by a company to minimize fraud action by applying Control Self Assessment (CSA). The study was conducted by studying literature on the topics discussed that were presented descriptively in a systematic manner through the review one by one from the initial problem to solve the problem. It can be concluded that CSA is one form of auditing practices that emphasizes anticipatory action (preventive) of the act of detection (detective) that the concept of modern internal audit which is carried more precise in application. It is one alternative that is most efficient and effective in reducing fraud.
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