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JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Published by Universitas Pancasila
ISSN : 23391545     EISSN : 24602132     DOI : https://doi.org/10.35838/jrap
Core Subject : Economy,
Economics, Econometrics & Finance
The JRAP (Jurnal Riset Akuntansi & Perpajakan) provides a medium for disseminating novel articles related to economy and business among international academics, practitioners, regulators, and public. JRAP accepts articles any research methodology that meet the standards established for publication in the journal. In addition, JRAP focuses on research articles and review article for specific topics that are relevant to the economic, business, and banking issues, related to three important disciplines as follows: Economics: Public Economics, International Economics, Banking and Financial InstitutionDevelopment Economics, Monetary Economics, Financial Economics. Accounting: Public Sector Accounting, Taxation, Financial Accounting, Management Accounting, Auditing, and Information Systems. Tax
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 11 Documents
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Search results for , issue "Vol 6 No 02 (2019)" : 11 Documents clear
Implementasi Standar Akuntansi Keuangan Tax Amnesty (Psak 70): Cermin Kepatuhan Pajak Nurmala Ahmar
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 6 No 02 (2019)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2019.006.02.22

Abstract

ABSTRACT The Financial Services Authority (OJK) stipulates that tax amnesty ends on March 31, 2017. The institution claims the program is able to improve banking liquidity. This study aims to investigate the effectiveness of the implementation of the tax amnesty program which is regulated by the presentation of the report based on PSAK 70. The sample is 93 companies from 5 financial institutions. These financial institutions are banks, insurance, financial institutions, securities, and other investment companies. The observation period was carried out during 2016. The results of the study found that more banking financial institutions did not participate in the tax amnesty program than those who participated. The same thing was found in financial institutions. Securities companies and other financial institutions were found to have greater participation, while insurance companies were found to have balanced participation. The results of these studies can be the basis of policy regarding recurring policies related to tax amnesty in Indonesia because participation from the banking sector in terms of implementation of PSAK 70 is still dominated by non-participation status. ABSTRAK Otoritas Jasa Keuangan menetapkan bahwa pengampunan pajak yang berakhir pada 31 Maret 2017. Institusi tersebut mengklaim program tersebut mampu memperbaiki likuiditas perbankan. Penelitian ini bertujuan menginvestigasi efektifitas implementasi program pengampunan pajak yang diatur penyajian laporannya perdasarkan PSAK 70. Sampel adalah 93 perusahaan dari 5 lembaga keuangan. Lembaga keuangan tersebut adalah bank, asuransi, lembaga pembiayaan, sekuritas, dan perusahaan invstasi lainnya. Masa observasi dilakukan selama tahun 2016. Hasil penelitian menemukan bahwa lembaga keuangan perbankan lebih banyak yang tidak berpartisipasi pada program tax amnesty dibandingkan yang berpartisipasi. Hal yang sama ditemukan pada lembaga pembiayaan. Perusahaan sekuritas dan lembaga keuangan lain ditemukan memiliki partisipasi lebih besar, sedangkan perusahaan asuransi ditemukan memiliki partisipasi yang berimbang. Hasil penelitian tersebut dapat menjadi dasar kebijakan tentang kebijakan berulang terkait tax amnesty di Indonesia karena partisipasi dari sector perbankan ditinjau dari implementasi PSAK 70 masih didominasi status tidak berpartisipasi dan dengan kata lain kepatuhan pajak yang diukur daripartisipasi tax amnesty masih belum optimum. JEL Classification: H21, G32, M41

Page 2 of 2 | Total Record : 11

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