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Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi
Published by Politeknik Keuangan Negara STAN
ISSN : 25980106     EISSN : 26209853     DOI : https://doi.org/10.35837/subs
Core Subject : Economy,
Economics, Econometrics & Finance
SUBSTANSI: Sumber Artikel Akuntansi, Auditing, dan Keuangan Vokasi. merupakan jurnal yang mengupas artikel berkaitan dengan topik seputar Akuntansi, Auditing, dan Keuangan Vokasi. Salah satu keunikan jurnal ini adalah memublikasikan kajian ilmiah yang lebih bersifat terapan (applied science) di area akuntansi, auditing, dan keuangan vokasi.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 2 No 2 (2018)" : 6 Documents clear
Penerapan Kode Etik Auditor Dalam Menjaga Kerahasiaan Data Klien: Studi Kasus Kantor Akuntan Publik TGS Hary Akbar Ismail; Didik Kurniawan
SUBSTANSI Vol 2 No 2 (2018)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (359.157 KB) | DOI: 10.35837/subs.v2i2.318

Abstract

Tantangan untuk menjaga kerahasiaan data klien semakin meningkat seiring dengan perkembangan teknologi teknologi informasi. Penelitian ini dilatarbelakangi oleh keinginan untuk memotret praktik penerapan kode etik dalam hal penjagaan rahasia data klien oleh auditor, terutama di era digital sekarang ini. Penulisan artikel ini bertujuan untuk memberikan gambaran mengenai praktik penerapan kode etik tentang kerahasiaan data klien oleh auditor.Hasil penelitian ini diharapkan dapat digunakan sebagai bahan rujukan untuk melihat sisi praktikal atas penerapan kode etik. Bagi kalangan  akademisi, tulisan ini berguna untuk melihat praktik nyata penerapan kode etik auditor. Penelitian ini merupakan penelitian kualitatif yang dilakukan dengan menggunakan teknik wawancara dan observasi.Berdasarkan hasil analisis data dan informasi yang diperoleh, disimpulkan bahwa pada umumnya Kantor Akuntan Publik (KAP) telah memiliki standar khusus yang mengatur tentang kerahasiaan data klien. Pada praktiknya, KAP telah berupaya untuk mematuhi dan menjaga kerahasiaan data klien. Namun demikian, dari penelitian ini terungkap pula bahwa KAP belum memiliki suatu sistem berkala untuk mereviu atau memastikan bahwa kode etik terkait dengan kerahasiaan data klien telah efektif diterapkan.
STUDI TERAPAN THEORY OF CONSTRAINTS LAYANAN PEMBERITAHUAN SURAT PAKSA PADA KPP PRATAMA NATAR Ali Tafriji Biswan
SUBSTANSI Vol 2 No 2 (2018)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1028.624 KB) | DOI: 10.35837/subs.v2i2.313

Abstract

ABSTRACTThis study aims to identify issues in notification of forced which will be done within for law enforcement after the tax amnesty period granted by the government pursuant to Undang-Undang Nomor 11 Tahun 2016 on Tax Amnesty. If the taxpayer still has tax obligations, then the tax collection action is part of a series of law enforcement. Notice of forced  is the first step before any other repressive action, such as blocking, seizure, prevention, and even hostage taking. However, in practice, the processing of notification letters stagnates so that there is a queue (bottleneck). The qualitative study with Theory of Constraint tool shows that after the binding problem (binding constraint) overcome, the bottleneck in the process of notification of forced papers can be parsed so as to facilitate the process of law enforcement in KPP Pratama Natar in the next period.ABSTRAKPenelitian ini bertujuan mengidentifikasi isu-isu pemberitahuan surat paksa yang akan dilakukan dalam rangka penegakan hukum setelah masa tax amnesty yang diberikan oleh pemerintah berdasarkan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak. Jika wajib pajak masih memiliki kewajiban pajak, maka tindakan penagihan pajak adalah bagian dari serangkaian penegakan hukum. Pemberitahuan surat paksa adalah langkah pertama sebelum tindakan represif lainnya, seperti pemblokiran, penyitaan, pencegahan, dan bahkan penyanderaan. Namun, dalam praktiknya, pengolahan pemberitahuan surat paksa terkendala sehingga terjadi antrean (bottleneck). Penelitian kualitatif dengan alat analisis Theory of Constraint menunjukkan bahwa setelah masalah pengikatan (binding constraint) diatasi, hambatan dalam proses pemberitahuan kertas paksa dapat diurai sehingga memudahkan proses penegakan hukum di KPP Pratama Natar pada periode berikutnya.
Perencanaan Pajak Untuk Usaha Mikro, Kecil, Dan Menengah Ulfah Fauziah; Bernard E Tidajoh
SUBSTANSI Vol 2 No 2 (2018)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (817.493 KB) | DOI: 10.35837/subs.v2i2.314

Abstract

This study aims to propose Tax Planning for MSMEs in Indonesia according to income tax rates criteria on Government Regulation No. 23 of 2018, Article 17 of income tax law and Article 31E of income tax law. At the moment, MSMEs fulfill 99.99% of a total business entity in Indonesia or as much as 56.54 million units. However, the contribution of MSMEs income tax revenue to Indonesia's tax revenues is meager, only at  Rp.5.7 trillion, or equal to 5% of Gross Domestic Product. The theory used in this study is the Hoffman Tax Planning Theory (1961) and the Slippery Slope Framework compliance theory of Kirchler (2007) with mixed method case study approach using primary and secondary data. The result showed that personal MSMEs with net income more than 6% or corporate MSMEs with net income more than 4% were more profitable use the income tax rate in accordance to PP 23 of 2018. Personal MSMEs with net income less than 6% were more profitable use tax rate in accordance to Income Tax Law article 17, as well as corporate MSMEs with net income less than 4% were more profitable use Article 31E rates. Subsequent research is expected to be a draft regulation on new income tax rates that are more in line with taxation principles and the condition of MSMEs in Indonesia.
PENGARUH RESTRUKTURISASI MELALUI PEMBENTUKAN HOLDING BUMN TERHADAP KINERJA KEUANGAN BUMN Ryan Ardany Sumarna; Akhmad Solikin
SUBSTANSI Vol 2 No 2 (2018)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (613.313 KB) | DOI: 10.35837/subs.v2i2.317

Abstract

State-owned enterprises (SOEs) have additional duties to participate in accelerating development and supporting national economic growth in addition to being profit oriented companies. Various strategies to improve performance of the SOEs can be implemented, including restructuring through the establishment of SOEs holding. Several SOEs active in the same sectors were regrouped to become a holding company so that management is expected to become more optimal. In Indonesia until 2016, four SOEs, i.e. PT Semen Indonesia (Persero) Tbk., PT Pupuk Indonesia (Persero), Perum Perhutani and PT Perkebunan Nusantara III (Persero) have been established as holding companies. It is expected that the holdings will improve their financial performance. This article aims at evaluating whether the financial improvements happened by employing fixed effect panel data model. The results show that holding affect financial performances in terms of profitability, leverage, and liquidity. Profitability deteriorated after holding, while leverage and liquidity showed mixed results.
Penerapan Akuntansi Investasi Jangka Panjang Pada Pemerintah Daerah Kabupaten Sleman Tahun Anggaran 2016 Siswanto Siswanto; Alfiani Purnama Dewi Dewi
SUBSTANSI Vol 2 No 2 (2018)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (848.668 KB) | DOI: 10.35837/subs.v2i2.316

Abstract

Penelitian ini bertujuan untuk mengetahui proses bisnis terkait implementasi akuntansi investasi Pemerintah Kabupaten Sleman. Mulai dari perolehan investasi, pengakuan investasi, pengukuran investasi, dan metode untuk menilai investasi. Selain itu juga terkait akuntansi atas hasil investasinya. Hasil penelitian ini menunjukkan bahwa dalam proses implementasi akuntansi investasi Pemerintah Kabupaten Sleman secara umum sudah sesuai dengan ketentuan peraturan perundang-undangan namun dalam pengungkapannya masih terdapat hal-hal yang belum dijelaskan secara rinci
Thin Capitalization Rules di Indonesia, Studi Kasus pada RS X Sumayya Syahidah; Ning Rahayu
SUBSTANSI Vol 2 No 2 (2018)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (517.495 KB) | DOI: 10.35837/subs.v2i2.312

Abstract

Abstract The aim of this research is to understand the impact on the implementation of Indonesian Minister of Finance Regulation Number 169/PMK.010/2015 about the Thin Capitalization Rules to the capital structure in RS “X”.This research is a case study on RS “X”, a hospital located on Mataram, West Nusa Tenggara. This research use secondary data from financial statement and Income Tax sheet with analytical technics used descriptive qualitative. In addition, primary data collected by interviews were also used in this study.The findings of this research founded RS “X” reported his financial statement in Debt to Equity ratio show 8:1. This number is greater than the standard that is stated in the PMK169. Most of the debt is caused by management which have to take working capital loans to the bank because the hospital lacks of funds to cover their operational costs for BPJS patients. This ratio causes that the loan expenses have to be corrected positively in income tax sheet. The amount of loan expenses that can deducted is Rp.807.685.185 and the rest Rp.1.009.606.481 have to be corrected as addition to taxable income. By doing this, the taxable income will increase Rp. 177,398,218.39.  The policy to reduce the ratio is to re-valuate the fixed assets so that it will add to the equity side, beside that the company should to carry out debt contracts to fund the needs of working capital with related parties, by then the debt will reclassified into shareholders' debt which according to the prevailing tax rules will be recognized as Equity. Keywords: DER, Income Taxes, Ministry of Finance Regulation, Thin-Capitalization Rules.

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