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All Journal Jurnal Keuangan dan Perbankan Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Owner : Riset dan Jurnal Akuntansi Jurnal Bisnis Terapan Jurnal Review Pendidikan dan Pengajaran (JRPP) BIP'S : Jurnal Bisnis Perspektif Konsumen & Konsumsi: Jurnal Manajemen (KKJM) CONTABILITA: Journal of Accounting and Finance

Lim, Setiadi Alim

Dosen Program Studi D3 Akuntansi Politeknik Ubaya, Surabaya.

Author-ID : 755457

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Pengenaan Pajak Pertambahan Nilai Terhadap Jasa Intermediasi Keuangan Perbankan Di Indonesia Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 7 No 2 (2015): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Most countries that use the Value Added Tax system are generally exclude financial intermediation services of imposition of Value Added Tax. This exception in addition to reduce the country revenue from tax sector in significant numbers, also gives rise to distortions in terms of both legal and economical. But after the financial crisis in 2008, many countries have began to rethink to impose value added tax on financial intermediation services. There are several alternative methods are expected to be implemented to overcome the difficulties the imposition of VAT on financial intermediation services. Indonesia as one of the countries that use the Value Added Tax system also excludes the imposition of VAT on financial intermediation services. In order to increase country revenuefrom the tax sector, the Indonesia should consider eliminating VAT exemption for financial intermediation services.

Tinjauan Teoritis Peraturan Pencegahan Value Added Tax Fraud Dan Value Added Tax Evasion Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 2 (2020): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

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Overall the existing taxation regulations in Indonesia are good enough to prevent the possibility of Value Added Tax Fraud and Value Added Tax Evasion. For each violation committed will be subject to sanctions. Unintentional violations will be subject to administrative sanctions, while intentional violations of Value Added Tax Fraud and Value Added Tax Evasion in addition to administrative sanctions will also be subject to criminal sanctions to provide a deterrent effect. The use of communication and information technology in the tax administration system in the form of e-Invoice and e-SPT for Value Added Tax is very helpful in preventing Value Added Tax Fraud and Value Added Tax Evasion. However, it is necessary to improve policies and regulations so that Value Added Tax Fraud and Value Added Tax Evasion can be minimized even more.

Reformulasi Pajak Daerah: Penerapan Pajak Pertambahan Nilai Provinsi Di Indonesia Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 5 No 1 (2013): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

In Indonesia, taxes are differentiated on central taxes and local taxes. Central taxes are levied by the central government, while local taxes are levied by the provincial government named as provincial taxes and local taxes which are levied municipal/ regency government called municipal/regency taxes. Partial results of the central government's tax collections will be allocated through transfer method called General Allocation Fund and the Special Allocation Fund to the provincial government and the municipal/regency government. The model used still causes an imbalance in both vertical and horizontal fiscal substantial. In line with a growing decentralization issue reverberating around the world, so one way to reduce the fiscal imbalance is that local governments should be allowed to levy taxes which potential is quite significant. In this regard, it is proposed that the VAT is not only levied by the central government, but also levied by the provincial government as an surtax, and this is the main income of the provincial government. While local taxes that are currently levied by the provincial government will be levied delegated to the municipal/regency government gradually.

Antisipasi Peraturan Perpajakan Di Indonesia Terhadap Praktek Perpajakan Negara-Negara Tax Haven Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 5 No 2 (2013): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

To attract investors, some countries called tax haven countries have done unfair taxation practices. The practice of taxation by the tax haven countries encourage further growth in the activity of tax avoidance and tax evasion internationally. Almost all countries in the world are harmed by the practice of taxation of tax haven countries. The OECD has limited the practices unfair taxation of tax haven countries. Each country around the world will try to anticipate intensely the activity of tax avoidance and tax evasion through international cooperation and incorporate prevention efforts in taxation regulations. This paper will try to assess whether the provision of taxation in Indonesia has been able to anticipate the activities of international tax avoidance and tax evasion.

Studi Earning Management Dari Waktu Ke Waktu Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 4 No 1 (2012): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Prior studies suggests that earnings management can be distinguished on beneficial earning management or efficient earning management and opportunistic earning management. Although there is a positive motivation of earning management activity, that is the attempt manager to convey private information to shareholders and debtholders in order to reduce the informationgap that occurs in asymmetric information (beneficial or efficient earnings management , but the overall motivation of earnings management tends to be viewed negatively and is triggered by the interests of managers to maximize the interests of himself or the interests of business entities in order to maintain the market price of the stock at a specified value or the particular provisions ofa contract that is likely to prejudice the interests of external users of financial statements (opportunistic earnings management). Various manipulations of accounting scandals such as the case of Enron, WorldCom and others have influenced the way the public thinks, so begin to form the opinion that all the earnings management activities is a negative activity intended to defraud and must be fought. Earnings management can be performed with accrual oraccounting earnings management and real earnings management. Accrual or accounting earnings management have only a consequence of the accruals and will not affect cash flow. While real earnings management will affect cash flow and in some cases also affect accruals. There are some things you can do to reduce the practice of earnings management, which stricter accounting standards, the employment of an external auditor of a public accounting firm that has high integrity with long history and implementing good corporate governance practices. To detect accrual or accounting earnings management can be used several models in which one is best according to Dechow et al. (1995) is amodified Jones models. But Aminul Islam et al. (2011)stated that the Jones model of modification is not effective when applied in Korea and Bangladesh. Meanwhile, to detect the presence of real earnings management can use such a model of Roychowdhury (2006).

Analisis Aktivitas VAT Evasion Di Indonesia Dan Strategi Penanganannya Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 4 No 2 (2012): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Value Added Tax (VAT) is probably the best tax ever invented. Now more than 150 countries worldwide have adopted VAT. The VAT proponents claims that VAT is an effective tax to raise tax revenue of government. Like other taxes, VAT is highly vulnerable to evasion. The potential and the great contribution of VAT to tax revenue of the government leads to greater motivation for criminals to committax evasion action against VAT. VAT can be evaded exploited in miscellaneous ways. This paper describes many kinds of VAT evasion and enforcement strategies to fight VAT Evasion in many countries and in Indonesia.

Foreign Direct Investment, Indeks Kemudahan Berusaha, Dan Tarif Pajak Penghasilan Negara-Negara ASEAN Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 13 No 1 (2021): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

The inflow of Foreign Direct Investment is needed by all countries in the world tobe used as a catalyst to achieve the goals of sustainable development in allaspects of a country's life. Countries in the Southeast Asia Region that aremembers of ASEAN also need Foreign Direct Investment. The success of acountry in attracting Foreign Direct Investment inflows is determined by manyfactors, including the ease of doing business and the income tax rate. In thisstudy, a comparative study was conducted between the success of ASEANcountries in obtaining Foreign Direct Investment inflows with the success ofachieving a high index of ease of doing business and the use of competitiveincome tax rates. The comparison was only made between 10 ASEAN membercountries from 11 ASEAN member countries, because of the difficulty in collecting data from 1 other ASEAN member country, namely Timor Leste. The results showed that Singapore succeeded in attracting the largest Foreign DirectInvestment inflows among other ASEAN countries, amounting to 59.10% of thetotal Foreign Direct Investment inflows from ASEAN countries. Singapore'ssuccess in attracting the largest Foreign Direct Investment inflow among otherASEAN countries is directly proportional to its achievement in obtaining the bestease of doing business index and the lowest income tax rate compared to otherASEAN countries. Meanwhile, for other ASEAN countries, there is no visiblecomparison between the success of obtaining Foreign Direct Investment with theease of doing business index and the Income Tax rate.

Evaluasi Implementasi Corporate Social Responsibilityuntuk Meningkatkan Kesejahteraan Masyarakat Dalam Bidang Pertanian Lilik Indrawati; Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 7 No 1 (2015): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

This research aims to assess the effectiveness of the implementation of corporate social responsibility program of longan planting done by the farmers in Galengloh Village, Pacet Subdistrict, Mojokerto District, East Java Province. This corporate social responsibility program is intended to increase the income of the local community. The results showed that the corporate social responsibility program that is implemented having some problems, among others, not all communities have the land to grow crops longan, not all farmers have a strong interest in developing a plant longan, lack of guidance/counseling on how to plant and maintain good longan and there is no clear picture longan marketing at harvest. If there is not a good treatment for these constraints, possibly the goal of corporate social responsibility program to increase the income of the people will not be reached. This research also found several problems encountered by society that can be used as another corporate social responsibility program.

Deferred Tax Asset And Deferred Tax Liability : Studi Eksistensinya Ditinjau Dari Sudut Teori Akuntansi Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 2 No 1 (2010): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Book income is got from financial statement which is made based on financial accounting standard and taxable income is got from financial statement which is made based on income tax act. Because there are fundamental dffirences used for calculating and arranging, so book income will be different from taxable income. One of the elements which cause these differences is time differences or temporary differences. This time differences can or can't be recorded and presented in a financial statement as deferred tax (interperiod tax allocation or no interperiod tax allocation). There are three methods which can be used to record and report deferred tax: deferred method, asset/liability method and net-of-tax method. Besides to cover time defferences, deferred tax can also be used to record net operating loss (NOL). Each method will use separate account to record deferred tax. From three methods interperiod tax allocation, only asset/liability method which fulfills the presented deferred tax criteria to asset and liability definitions. Deferred tax asset and deferred tax liability which rise from interperiod tax allocation asset/liability method conceptually fulfills asset and liability criteria, so that its existence in balance sheet is strong. Meanwhile, deferred tax asset which comes from NOL carryback and NOL carryforward don't fulfill the asset criteria.

Earning Management dan Deferred Tax Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 2 No 2 (2010): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Corporate managers often face conflicting interest when they report their earning for financial and tax purposes. On one side, managers desire to increase earnings that will be reported to creditors, shareholders and other external users. But on other side, managers also desire to decrease taxable income that will be reported to tax authorities. Managers can achieve these two goals by manipulating earnings upward for financial reporting but not for tax reporting. So managers don't pay income taxes on the upward earnings. In long term this will increase gap between book-tax income differences and effect deferred tax account.

Co-Authors Catherine Sumali Febriyanti, Galuh Artika Lai, Marianus Yakob Putra Lilik Indrawati, Lilik Sumali, Catherine

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