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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) International Journal of Science and Society (IJSOC)
Fransiska, Ninda Bella
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Materials Science & Nanotechnology Social Sciences

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The Influence of Perceptions of Tax Fairness and Detection Rate on Tax Evasion Nurmalasari, Widya Indah; Purnomolastu, Nobertus; Pratama, Natasha Lusia; Fransiska, Ninda Bella
International Journal of Science and Society Vol 6 No 3 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i3.1236

Abstract

With increasing public needs every year, the government through the Directorate General of Taxes (DJP) strives to always improving tax revenues by reforming the implementation of the tax system. However, in reality the tax collection process is still not running optimally due to a poor tax administration system accompanied by various tax violations such as Tax Evasion. There are several factors that influence Tax Evasion, such as Perception of Tax Fairness and Detection Rate. The research seeks to analyse the influence of Tax Fairness Perceptions and Detection Rate on Tax Evasion. The research uses a quantitative research approach with data collection techniques through distributing questionnaires. The research population is taxpayers in Surabaya with a sample of 100 people. The research data analysis technique was carried out using SEM PLS. The research results prove that Perception of Tax Fairness and Detection Rate have a significant positive influence on Tax Evasion.
Penyelesaian SP2DK Dan Dampaknya Terhadap Penyajian Laporan Keuangan Pada PT Z Di Gowa Fransiska, Ninda Bella; Sarjono, Bayu
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3502

Abstract

Introduction: “The Letter of Request for Explanation of Data and/or Information,” often referred to as an SP2DK in Indonesia, is an instrument used by the Directorate General of Taxes (DGT) to test the level of taxpayer compliance in their tax reporting, based on data deemed inappropriate or containing indications of irregularities. This study aims to determine how Z L td carried out the SP2DK resolution process in Gowa Regency, and its impact on the presentation of the company’s financial statements.Methods: The research method used is a descriptive, qualitative case study. Data collection techniques included direct observation, in-depth interviews with management and financial staff, and analysis of relevant tax documents and financial statements.Results: The focus of the study was on the SP2DK clarification stages, from identifying the data requested by the tax authority, preparing responses and supporting evidence, to administrative completion and recording its impact in the company’s accounting system. The results show that completing the SP2DK encouraged Z Ltd to correct prior tax reporting, which affected adjustments to accounting records, the recognition of tax expenses, and the presentation of tax obligations in the financial statements. This process also encourages companies to improve the accuracy and transparency of financial reporting and strengthen internal control systems related to tax compliance. It can be concluded that completing the SP2DK not only has implications for taxation aspects but also contributes to improving the quality of financial reporting and overall corporate governance. Keywords: SP2DK, financial statements, taxation, tax compliance, accounting
Co-Authors Nurmalasari, Widya Indah Pratama, Natasha Lusia Purnomolastu, Nobertus