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Edward Fazri
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edward.fazri@piksiinputserang.ac.id
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+6287772389730
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reaction@jurnal.piksiinputserang.ac.id
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Jalan Raya Cilegon-Serang KM.08 Kramatwatu Serang-Banten 42161
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INDONESIA
Review of Accounting and Taxation
Published by Poiiteknik Piksi Input Serang
ISSN : 29854873     EISSN : 29619904     DOI : https://doi.org/10.61659/reaction
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
eview of Accounting and Taxation (REACTION) is a peer review journal published by Piksi Input Serang Polytechnic. Our journal focuses on scientific and practical development of accounting and taxation. Our journal is published twice a year in June and December. Our journal is open access as a form of contribution to the development of accounting and tax science. our journal accepts various types of research and various research methods
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 7 Documents
 1 
Search results for , issue "Vol. 3 No. 1 (2024): June 2024" : 7 Documents clear
REVIEW OF FUNDING PROCEDURES ON PT FIFGROUP CILEGON BRANCH Fitroh, Laila; Arisa, Lisa; Febrianti, Dian; Ekkiwinatha, Novan
Review of Accounting and Taxation Vol. 3 No. 1 (2024): June 2024
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i1.167

Abstract

Purpose - This research aims to describe the procedures for granting credit to Fifgroup companies in Cilegon Design/methodology/approach - Financing credit sales of Honda motorcycles to PT. FIFGROUP uses a system and credit financing procedures. The purpose of this study is (1) to analyze the effectiveness of procedures for providing credit funds to customers at PT. FIFGROUP Cilegon Branch (2) To analyze the customer's bad credit control system PT. FIFGROUP Celeron Branch Finding - Observations were made on the results of this study shows In analyzing the feasibility of granting credit to consumers, besides using 5C analysis the company also uses five parameters feasibility in analyzing whether or not the prospective debtor is financed credit, this proves that the company has carried out the process credit approval in accordance with procedures established by the company. Appropriate division of tasks and segregation of functions is control internal company which is one way to minimize risk uncollectible accounts receivable.
EVALUATION OF THE ACHIEVEMENT OF MOTOR VEHICLE TAX TARGETS IN ONE-STOP ADMINISTRATION SERVICES OFFICE CIKANDE SERANG BANTEN Aggraeni, Feni; Pratiwi, Esti Utami; Fazri, Edward; Muttaqin, Galih Fajar
Review of Accounting and Taxation Vol. 3 No. 1 (2024): June 2024
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i1.168

Abstract

Purpose - This study aims to determine and analyze how variance between the target and the realization of motor vehicle tax revenue Design/methodology/approach - This research approach is descriptive by using data types quantitative, this study was conducted with data received from the Office SAMSAT Kabupaten Serang in the form of data on the number of targets and tax realization Motorized Vehicles so as to provide a fairly clear picture of analyze and compare with existing theory. Research data that carried out in the form of primary data and secondary data. Data analysis techniques used in the form of quantitative descriptive analysis techniques. Finding - The results of the study show that seen from the realization of tax revenue Motor Vehicles for 2015-2019 are still below the targets set, this shows that the performance is carried out by SAMSAT Kabupaten Serang Regency in collecting motor vehicle tax not optimal. Motor vehicle tax revenue is revenue which has the greatest contribution in increasing Regional Original Revenue (PAD). Lack of awareness of taxpayers to report tax objects his motorized vehicle. In this case the taxpayer also tends to delay payment or tend to avoid payment. Originality -
THE INFLUENCE OF REGIONAL GOVERNMENT (PEMDA) CHARACTERISTICS ON AUDIT OPINION WITH REGIONAL GOVERNMENT (PEMDA) FINANCIAL PERFORMANCE AS A MEDIATION VARIABLE: Empirical Study of Regency/City Governments in Banten Province 2018 - 2021 Alfarisi, Inzaghi Fakhrij; Taqi, Muhamad; Susanto, Denny
Review of Accounting and Taxation Vol. 3 No. 1 (2024): June 2024
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i1.175

Abstract

Purpose - With local government financial performance serving as a mediating variable, this study intends to investigate the impact of local government characteristics, whose indicators are the degree of reliance and audit results on audit opinions Design/methodology/approach - The Regency/City Government in Banten Province from 2018 to 2021 serves as the study's population. In this investigation, 8 samples were evaluated using the saturation sampling technique. The financial reports of each PEMDA, whose information was collected from the Banten Province Representative Office of the Financial Audit Board (BPK), served as the source of the data for this study. Logistic regression analysis and mediation regression analysis were the analytical techniques employed in this investigation Finding - The outcomes of this study suggest that the amount of reliance and audit findings have a favorable effect on audit opinion, but that this effect is stronger when measured using financial performance as a mediating variable. Originality -   Paper Type – Research Paper   Keywords: Dependency Level, Audit Findings, Audit Opinion, Local Government Financial Performance
EFFECT OF TAX PLANNING, CAPITAL INTENSITY AND LEVERAGE ON COMPANY FINANCIAL PERFORMANCE (EMPIRICAL STUDY OF MANUFACTURING COMPANIES IN THE BASIC MATERIALS SECTOR LISTED ON THE INDONESIAN STOCK EXCHANGE 2017-2021). Irfan Dwi Nurcahya; Ismawati, Iis; Soleha, Nurhayati
Review of Accounting and Taxation Vol. 3 No. 1 (2024): June 2024
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i1.178

Abstract

Abstract Purpose - The aim of this research is to see how tax planning, capital intensity, and leverage affect business financial performance using data from basic materials industrial manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. Design/methodology/approach - This research uses a quantitative multiple linear regression model. Purposive sampling was used and resulted in 47 companies with a total of 162 observation data. Data analysis was carried out using SPSS 25. Finding – Based on research findings, leverage has a negative impact on the company's financial performance, although capital intensity and tax planning both significantly improve financial performance. Originality – Paper Type – Research Paper
PSAK 68 MEASUREMENT OF FAIR VALUE IFRS CONVERGENCE Fair Value Concept Maulidah, Sindi; Noviyani, Lisma; Uzliawati, Lia
Review of Accounting and Taxation Vol. 3 No. 1 (2024): June 2024
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i1.179

Abstract

Abstract Purpose - This study aims to find out about the concept of fair value in PSAK 68: IFRS Convergence Fair Value  Measurement, as a substitute for book value. The convergence of the application of new accounting  standards is oriented towards the International Financial Reporting Standard (IFRS) issued by the  International Accounting Standard Boards (IASB). In this new accounting standard, the concept of  fair value is emphasized more than the concept of book value. This is what makes the difference and  triggers this convergence to change the simpler book value model Design/methodology/approach - This study uses a descriptive  qualitative method with a literature study approach on fair value measurement. Finding - The result of this study  is the concept of fair value (fair value) that is currently considered to have an advantage over book  value is a concept that is widely applied all over the world, as well as with accounting in Indonesia  should be ready to apply the concepts of reasonable value in its accounting standards Originality – Paper Type – Research Paper
THE INFLUENCE OF TAX AVOIDANCE, TUNNELING INCENTIVES AND BONUS MECHANISM ON TRANSFER PRICING WITH LEVERAGE AS A MODERATION VARIABLE Zuliana, Erlin; Soerono, Ayu Noorida; Tjahjono, Mazda Eko Sri
Review of Accounting and Taxation Vol. 3 No. 1 (2024): June 2024
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i1.183

Abstract

Purpose – This research aims to determine the effect of tax avoidance, tunneling incentives, and bonus mechanisms on transfer pricing with Leverage as a moderating variable in manufacturing companies in the consumer goods industry sector, which is listed on the Indonesia Stock Exchange in 2016-2021Design/methodology/approach—Purposive sampling was used for sample selection, and 13 companies were selected for a total of 51 research data. Multiple linear regression and MRA were used for analysis with SPSS version 25 software. Finding - The results of this study indicate that tax avoidance has a significant positive effect, and tunneling incentives and bonus mechanisms have a significant negative effect on transfer pricing. Meanwhile, Leverage cannot weaken the impact of tax avoidance, tunneling incentives, and bonus mechanisms on transfer pricing.Originality - The originality of this research is to include a moderating variable, namely Leverage.Keywords - Tax Avoidance, Tunneling Incentive, Bonus Mechanism, Transfer Pricing, Leverage
GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY AND FINANCIAL PERFORMANCE EVIDENCE FROM MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN (2015-2020) Arifin, Bustanul; Dhestriani Mulyahati Adam, Thaesha
Review of Accounting and Taxation Vol. 3 No. 1 (2024): June 2024
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i1.188

Abstract

Purpose - This research aims to examine the influence of Green Accounting and Corporate Social Responsibility on financial performance. The sample in this research is 26 companies listed on the Indonesia Stock Exchange for the 2015-2020 period Design/methodology/approach - Purpose Sampling method. The data used in this research is secondary data obtained from the Company's financial reports and annual reports have been published on the official website of the Indonesia Stock Exchange (IDX) (www.idx.co.id) during the 2015-2020 period. This research uses multiple linear regression analysis. The data in this research is processed using SPSS software (Statistical Product and Service Solution) version 23. Finding - The results of this research show that Green Accounting has no effect on financial performance and Corporate Social Responsibility (CSR) has a significant negative effect on financial performance. Originality -

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