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Edward Fazri
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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 33 Documents
 1   2   3   4 
IMPLEMENTATION OF E-SAMSAT SERVICE INNOVATIONS IN AN EFFORT TO INCREASE MOTOR VEHICLE TAXES AT THE SERANG CITY SAMSAT OFFICE Asih Machfuzhoh; intan Puspanita; Karlina Eka Putri
Review of Accounting and Taxation Vol. 2 No. 2 (2023): December 2023
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v2i2.171

Abstract

Purpose - This writing is to determine the application of e-Samsat service innovation in increasing motor vehicle tax revenues as well as the supporting and inhibiting factors for the implementation of e-Samsat Design/methodology/approach - This writing uses a descriptive method with data collection techniques in the form of interview, observation and documentation techniques. The object of writing is the Serang City Samsat Office. Finding - The results of the study indicate that e-Samsat service innovation is one of the efforts to increase motor vehicle tax revenues. The supporting factors for the e-Samsat service make it easier for the public to pay motor vehicle taxes with online transactions, supporting infrastructure, and a fast and smooth network system, while the inhibiting factor found is that e-Samsat is not fully online. system, there is still a lack of e-Samsat socialization. Samsat to the community, and the habit of using formal and informal intermediary services which are still more popular with the community Originality - to achieve the goal of better e-Samsat innovation, the Serang City Samsat Service has perfected e-Samsat into a full online system, especially in the PKB payment procedure, intensified the socialization of e-Samsat to the public, and collaborated with more banks. Keyword - Implementation, e-Samsat, Motor Vehicle Tax. Paper Type – Research Paper
Effects of Firm Size and Capital Structure on Firm Value (Empirical Study of Telecommunication Companies Listed on the Indonesia Stock Exchange for 2018-2021) Mahirah, Annisaa; Uzliawati, Lia; Soleha, Nurhayati
Review of Accounting and Taxation Vol. 2 No. 2 (2023): December 2023
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v2i2.172

Abstract

Purpose - The purpose of this study is to determine the effect of firm size and capital structure on firm value using data from telecommunication companies listed on the Indonesia Stock Exchange in 2018-2021. Design/methodology/approach - The method used is quantitative research with secondary data from 16 companies. The sample was taken using the purposive sampling method. This study used a multiple linear regression. Finding - According to the research findings, (1) firm size has a significant positive impact and (2) capital structure does not. In this research model, the value of determination (R squared) is 0.110 or 11%. The calculated F value is 3.202 > 3.175 and the sig F value is 0.049 < 0.05. 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
Analysis of Inventory Accounting Implementation Based on PSAK No. 14 at PD. Karya Cipta Mandiri Muhammad Sodri; Badriah, Sopi; Uzliawati, Lia
Review of Accounting and Taxation Vol. 3 No. 2 (2024): December
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i2.180

Abstract

Purpose - The objective of this research is to analyze the application of inventory accounting at PD. Karya Cipta Mandiri using PSAK No. 14 as a guideline. Design/methodology/approach – The research method employed in this research is a qualitative method with a descriptive approach. Data collection is conducted through two main methods, that is direct observation and interaction via interviews. Finding – The analysis results indicate that the company adopts the perpetual method for recording and the FIFO method for inventory valuation. Based on these findings, it is concluded that the implementation of inventory accounting at PD. Karya Cipta Mandiri is in accordance with the provisions of PSAK Number 14 regarding inventory. Originality – This study analyzes the implementation of inventory in trading companies from an accounting perspective. It evaluates how the company conducts inventory accounting and compares it with inventory accounting in PSAK No. 14, which serves as the guideline for corporate accounting practices.
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 -
The Effect Of Information Technology Utilization, Audit Quality, nd Monitoring On The Quality Of Financial Statements Rusli, Andika; Mutmainna, Mutmainna; Sari, Nispa
Review of Accounting and Taxation Vol. 3 No. 2 (2024): December
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i2.184

Abstract

Abstract Purpose - TThis study aims to analyze the influence of information technology utilization, audit quality, and supervision on the quality of financial statements at the Palopo City Inspectorate Office. Design/methodology/approach - he research method used is quantitative with multiple linear regression techniques. The research sample is 40 auditors at the Palopo City Inspectorate Office in 2022. Finding - The results of the study show that the use of information technology and audit quality do not have a positive and significant effect on the quality of financial statements, in contrast to the quality of audit and supervision which produces a significant influence. Meanwhile, supervision does not have a significant effect on the quality of financial statements. The use of information technology can increase the efficiency and effectiveness of the audit process, thereby improving the quality of audits. Originality - Good audit quality can increase confidence in audit findings, thereby improving the quality of financial statements. This study recommends that the Palopo City Inspectorate Office increase the use of information technology and audit quality to improve the quality of financial reports.
The The Influence Of Work Engagement And Work Life Balance On Employee Performance PT. KB Financia Multi Finance Palopo Branch Febriani, Feby; Haedar, Haedar; Patra, I Ketut
Review of Accounting and Taxation Vol. 3 No. 2 (2024): December
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i2.185

Abstract

Abstract Purpose - This research aims to determine the influence of work involvement and work-life balance on employee performance at PT. KB Financia Multi Finance Palopo Branch. The research method used was multiple linear regression using 58 employees of PT. KB Financia Multi Finance Palopo Branch as a sample. Design/methodology/approach - This quantitative study uses associativity or relationships between variables. The goal is to find out how three or more variables relate to each other. This research was conducted at PT. KB Financia Multi Finance Palopo Branch, with 58 employees as samples. The sampling method is purposive. The data analysis technique in this research begins by conducting instrument tests, namely validity and reliability tes. Finding - The results of this research show that the work engagement variable is significant on employee performance. The work-life balance variable is positive and significant on employee performance at PT. KB Financia Multi Finance Palopo Branch. Work engagement and work-life balance simultaneously influence the performance of PT employees. KB Financia Multi Finance Palopo Branch. Originality - The research results show that employee performance is significantly influenced by work-life balance. Lockwood's work-life balance theory describes work-life balance as when a person can organize and divide his responsibilities between work, family life, and other responsibilities so that there is no conflict between family life and work.

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