Indonesian Journal of Accounting and Governance
Indonesian Journal of Accounting and Governance (IJAG) published by Prodi Akuntansi Universitas Agung Podomoro. This journal is an open access, peer-reviewed, this journal dedicated to the publication of research in all aspects of accounting, finance and corporate governance.
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<![CDATA[Perencanaan Pajak dan Book Tax Differences terhadap Persistensi Laba dengan Variabel Moderating Kualitas Laba ]]>
<![CDATA[Risti Dwi Lestari]]>;
<![CDATA[Sistya Rachmawati]]>
<![CDATA[ INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 2, No 2 (2018): DEC ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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DOI: 10.36766/ijag.v2i2.18
<![CDATA[This study aims to analyze and find evidence of the effect of tax planning and book tax differences on earnings persistence with earnings quality as moderating variable. The data used is secondary data obtained from the financial statements of manufacturing companies listed on the Indonesian Stock Exchange for 4 years; namely 2014-2017 selected by purposive sampling method. This analytical method used to test the hypothesis in this study is multiple regression analysis.The results of this study indicate that the tax planning variable has a negative influence on earnings persistence. This is because tax planning is used to apply discretion policy of accounting in reducing company profit so it will reduce tax amount. Contra effect of tax planning causes low earnings persistence The company conducts tax planning to minimize the tax burden that is borne by companies that have a long-term focus so that profits can reflect future earnings (sustainable earnings). Whereas book tax differences do not have an influence on earnings persistence, this is possible because income and costs that are adjusted in fiscal reconciliation do not affect future earnings revisions. Lastly, earnings quality does not strengthen tax planning and book tax differences toward earnings persistence.]]>
<![CDATA[Penghapusan Kebijakan Denda Keterlambatan pada Pembiayaan Bermasalah PT Bank BNI Syariah ]]>
<![CDATA[Nasir, Laode Arahman]]>;
<![CDATA[Wasilah, Wasilah]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol 2, No 2 (2018): December ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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<![CDATA[This study aims to analyze the policy of late charge elimination applied to PT Bank BNI Syariah. Thispolicy was initiated at the year of 2016 which predictably lead to the inclination of problematicfinancing at BNI Syariah. This study provides evaluation and recommendation for policyimplementation to reduce the number of problematic financing. This study uses qualitative methodswith a case study approach. The research instrument used was through the interview process with BNISyariah and the DSN (Dewan Syari‟ah Nasional/ Read: National Board of Islamic Law) of MUI(Majelis Ulama Indonesia/ Read: Indonesian Muslim Scholars Council). The results of the studyreveals that the application of a fine-elimination policy was applied because of bank doubts about theapplication of fines to sharia and fines that have no effect on the bank’s income. PT Bank BNI Syariahuses persuasive policies and still applies the ta'widh policy after the application of the fine iseliminated. This policy has a positive impact on marketing but is still vulnerable to an increase in thelevel of Non Performing Financing (NPF).]]>
<![CDATA[Perencanaan Pajak dan Book Tax Differences terhadap Persistensi Laba dengan Variabel Moderating Kualitas Laba ]]>
<![CDATA[Lestari, Risti Dwi]]>;
<![CDATA[Rachmawati, Sistya]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol 2, No 2 (2018): December ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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<![CDATA[This study aims to analyze and find evidence of the effect of tax planning and book tax differences onearnings persistence with earnings quality as moderating variable. The data used is secondary dataobtained from the financial statements of manufacturing companies listed on the Indonesian StockExchange for 4 years; namely 2014-2017 selected by purposive sampling method. This analyticalmethod used to test the hypothesis in this study is multiple regression analysis.The results of this studyindicate that the tax planning variable has a negative influence on earnings persistence. This isbecause tax planning is used to apply discretion policy of accounting in reducing company profit so itwill reduce tax amount. Contra effect of tax planning causes low earnings persistence The companyconducts tax planning to minimize the tax burden that is borne by companies that have a long-termfocus so that profits can reflect future earnings (sustainable earnings). Whereas book tax differencesdo not have an influence on earnings persistence, this is possible because income and costs that areadjusted in fiscal reconciliation do not affect future earnings revisions. Lastly, earnings quality doesnot strengthen tax planning and book tax differences toward earnings persistence.]]>
<![CDATA[Penghapusan Kebijakan Denda Keterlambatan pada Pembiayaan Bermasalah PT Bank BNI Syariah ]]>
<![CDATA[Laode Arahman Nasir]]>;
<![CDATA[Wasilah Wasilah]]>
<![CDATA[ INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 2, No 2 (2018): DEC ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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DOI: 10.36766/ijag.v2i2.16
<![CDATA[This study aims to analyze the policy of late charge elimination applied to PT Bank BNI Syariah. This policy was initiated at the year of 2016 which predictably lead to the inclination of problematic financing at BNI Syariah. This study provides evaluation and recommendation for policy implementation to reduce the number of problematic financing. This study uses qualitative methods with a case study approach. The research instrument used was through the interview process with BNI Syariah and the DSN (Dewan Syari‟ah Nasional/ Read: National Board of Islamic Law) of MUI (Majelis Ulama Indonesia/ Read: Indonesian Muslim Scholars Council). The results of the study reveals that the application of a fine-elimination policy was applied because of bank doubts about the application of fines to sharia and fines that have no effect on the bank’s income. PT Bank BNI Syariah uses persuasive policies and still applies the ta'widh policy after the application of the fine is eliminated. This policy has a positive impact on marketing but is still vulnerable to an increase in the level of Non Performing Financing (NPF).]]>
<![CDATA[The Effect of Bankruptcy Possibility on Audit Delay and Timeliness (Empirical Study on Manufacturing Companies Listed in Indonesian Stock Exchange in the Period of 2012-2016) ]]>
<![CDATA[Meinarsih, Triana]]>;
<![CDATA[Yusuf, Abdul]]>;
<![CDATA[Hamzah, Muhammad Zilal]]>
<![CDATA[ Indonesian Journal of Accounting and Governance Vol 2, No 2 (2018): December ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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<![CDATA[Audit delay and timeliness are important factors that influence the quality of accounting information interm of relevance. This study provides empirical evidence to answer the question of how bankruptcypossibility impacts on audit delay and timeliness. This research studies manufacturing firms listed inIndonesian Stock Exchange (IDX) in the period of 2012-2016. Data are taken from official website ofIDX. This study is a quantitative research that seek to find out relationship between independentvariable and dependent variable. External secondary data used are annual reports accessed from IDXwebsite. Measurement used is Z-Score Altman model prediction, while simple linear regression isemployed as technical analysis. This study finds that bankruptcy possibility which is measured by Z-Score is negatively influence audit delay and timeliness. Any decrease of Z-Score shows the possibilityof a company experience bankruptcy and therefore causes audit delay and timeliness.]]>
<![CDATA[Pengaruh Moral Wajib Pajak Orang Pribadi terhadap Persepsi atas Tax Evasion dengan Kepatuhan Wajib Pajak sebagai Variabel Mediasi ]]>
<![CDATA[Joe Elsa Indriyani]]>;
<![CDATA[Riana Sitawati]]>;
<![CDATA[Subchan Subchan]]>
<![CDATA[ INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 2, No 2 (2018): DEC ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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DOI: 10.36766/ijag.v2i2.17
<![CDATA[The purpose of this study is to be able to analyze the effect of moral on perception of tax evasion mediated by taxpayer compliance. Calculation of the number of research samples using Slovin formula, the sample in the study was as many as 100 questionnaires distributed directly in Central Semarang Two Primary Tax Office with the permission of the official in charge of the Tax Office. Data analysis uses the WarpPLS 4.0 program with Partial Least Square (PLS) approach. The Results of previois studies as follows moral has a positive effect on the compliance. Compliance has a negative effect on perception of tax evasion. Moral has a negative effect on perception of tax evasion. Compliance mediates the effect of moral on perception of tax evasion.]]>
<![CDATA[Analisis Laju Pertumbuhan Kontribusi Pajak Daerah dan Pengaruhnya terhadap Pendapatan Asli Daerah Kabupaten Bogor ]]>
<![CDATA[Syarief Gerald Prasetyo]]>;
<![CDATA[Yustiana Wardhani]]>
<![CDATA[ INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 2, No 2 (2018): DEC ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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DOI: 10.36766/ijag.v2i2.19
<![CDATA[The way to improve the authentic revenue of a district is to study its’ potential which can be used as the future financing of the development. The research methode being used is associative descriptive. As a matter of fact, based on the result of the research, it has discovered that the contribution of district’s tax on the district’s authentic revenue has been bigger on average than the other contribution of district revenues. Hotel and restaurant taxation, district taxation simultaneously have affected the district authentic revenue. Moreover, the revenue received from the taxation of hotel and restaurant, entertainment events, adverstisement, raod lighting which partially have affected the district authentic revenue accordingly. Suggestions offered are that the authority should have to perform more extensive effort on the potential district tax and to improve the awareness of the society to respect the tax obligation by giving them more training and performing more supervision of it as well as providing such the system of taxatation collection which is more effective.]]>
<![CDATA[The Effect of Bankruptcy Possibility on Audit Delay and Timeliness (Empirical Study on Manufacturing Companies Listed in Indonesian Stock Exchange in the Period of 2012-2016) ]]>
<![CDATA[Triana Meinarsih]]>;
<![CDATA[Abdul Yusuf]]>;
<![CDATA[Muhammad Zilal Hamzah]]>
<![CDATA[ INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 2, No 2 (2018): DEC ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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DOI: 10.36766/ijag.v2i2.20
<![CDATA[Audit delay and timeliness are important factors that influence the quality of accounting information in term of relevance. This study provides empirical evidence to answer the question of how bankruptcy possibility impacts on audit delay and timeliness. This research studies manufacturing firms listed in Indonesian Stock Exchange (IDX) in the period of 2012-2016. Data are taken from official website of IDX. This study is a quantitative research that seek to find out relationship between independent variable and dependent variable. External secondary data used are annual reports accessed from IDX website. Measurement used is Z-Score Altman model prediction, while simple linear regression is employed as technical analysis. This study finds that bankruptcy possibility which is measured by ZScore is negatively influence audit delay and timeliness. Any decrease of Z-Score shows the possibility of a company experience bankruptcy and therefore causes audit delay and timeliness.]]>
