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All Journal Journal of Governance, Taxation, and Auditing
WEKU, Priscilia
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Economics, Econometrics & Finance

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Fiscal Correction Analysis Of Profit And Loss Reports In Determining Corporate Income Tax At CV Karya Bhakti Sentosa SUPIT, Sharone Sherina Benaya; LAMBE, Robert Y; WEKU, Priscilia
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i2.509

Abstract

CV Karya Bhakti Sentosa is a company engaged in the procurement and service provider industry. As a company that is obligated to pay taxes, CV Karya Bhakti Sentosa prepares commercial financial reports as the basis for calculating taxable profits and does not make fiscal corrections in accordance with the Tax Law. Fiscal corrections are corrections made due to differences in the treatment of income and expenses that differ between accounting standards and applicable tax regulations. The purpose of this study is to make and analyze fiscal corrections on income statements in determining corporate income tax at CV Karya Bhakti Sentosa. The research method used in this study is descriptive qualitative method, with data collection methods carried out by interviews and documentation. The results of this study are the company's fiscal profit of Rp. 807,100,774.00, an increase of Rp. 3,404,975.00 from the company's commercial profit which causes the company to have a difference in the payable income tax that the company has deposited in the amount of Rp. 619,954.00 underpaid.
The Effect Of Transfer Pricing, Audit Quality, And Profitability On Tax Avoidance In Energy Sector Companies Listed On The Indonesia Stock Exchange CORNELLIA, Tabitha Deisy; SONDAKH, Jullie J.; WEKU, Priscilia
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.
Evaluation of the Implementation of Systems and Procedures for Spending Cash Supply at the Regional Revenue Agency of Bitung City ARRAHMA, Almiftah; AFFANDI, Dhullo; WEKU, Priscilia
Journal of Governance, Taxation and Auditing Vol. 2 No. 3 (2024): Journal of Governance, Taxation and Auditing (January - March 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i3.957

Abstract

Tax Good governance is reflected, among other things, in transparent and accountable government financial management. This study aims to evaluate the systems and procedures for disbursing cash at the Regional Revenue Agency of the city of Bitung, whether they refer to government regulation no. 12 of 2019 and what is the procedure for disbursing cash in stock money at the Regional Revenue Agency for the city of Bitung. This type of qualitative research uses a descriptive analysis method with a case study approach. The results of research on systems and procedures for spending money at the Regional Revenue Agency of Bitung City are by Government Regulation no. 12 of 2019, systems and procedures for disbursing cash (UP) have been supported by related documents such as Payment Orders (SPP), Payment Orders (SPM), and Funds Disbursement Orders (SP2D), and transaction documents to complete the inventory of cash procedures. The system for issuing Warrants for Payment of Supply Money (SPM-UP) at BAPENDA Bitung City, especially in preparing SPM-UP documents and examining supporting documents, their application is by the characteristics of regional financial management according to Government Regulation Number 12 of 2019. However, in practice, the issuance process is inappropriate because the operator is still handling it, and the PPK SKPD must carry out this task.
Co-Authors ARRAHMA, Almiftah CORNELLIA, Tabitha Deisy Dhullo Affandi Jullie J Sondakh LAMBE, Robert Y SUPIT, Sharone Sherina Benaya