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AKUNTABILITAS

akuntabilitas
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Published by Universitas Islam Negeri Syarif Hidayatullah Jakarta

ISSN : 1979858X EISSN : 24611190 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

AKUNTABILITAS (ISSN 1979-858X; E-ISSN 2461-1190) is an Indonesian Accounting Journal published by the Department of Accounting, Faculty of Economic and Business, Syarif Hidayatullah State Islamic University. It specializes in Studies of Financial Accounting, Management Accounting, Sharia Accounting, Auditing, Taxation in particular, and Accounting Studies in general, and is intended to communicate original researches and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines.

Arjuna Subject : -

Articles 6 Documents

Search results for , issue "Vol 8, No 2 (2015): Akuntabilitas" : 6 Documents clear

NON COMPLIANCE TAX ATTITUDE IS CONSIDERED UNACCEPTABLE IN SMALL BUSSINES Indrawati Yuhertiana; Rina Moestika S; Sri Hastuti; Siti Sundari
Akuntabilitas Vol 8, No 2 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Small bussines provide a major economic contribution to society and the state. Thissector have been survived Indonesia from 1998 financial crisis. There are significantcontribution to Indonesia economic. One global issues for government today is combating taxevasion. Related this issue, this research explore Indonesia small bussines community’sperception towards tax compliance.The research aims to establish whether small bussinescompany view the depth understanding of tax compliance and non compliance. It is explorethe reason being compliance and also their intention being non compliance including taxevasion and tax avoidance. It also aims to establish whether a relationship exists betweencitizens' attitudes towards tax evasion and their demographic characteristics. A survey wasundertaken in an owner of small trader in Bangkalan city, East Java Province. Qualitativeresearch is conduct to gain rich data in interpretive paradigm. The survey found that noncompliance tax attitude is considered unacceptable. In case they didn’t report their taxobligation, it is related to their lack of accounting knowledge.DOI: 10.15408/akt.v8i2.2765

PENGARUH SISTEM PENGUKURAN KINERJA NON-FINANSIAL TERHADAP KINERJA ANGGOTA KEPOLISIAN, JOB TENSION SEBAGAI FAKTOR PEMEDIASI Sri Mawarni
Akuntabilitas Vol 8, No 2 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This research aims to explain the effect of non-financial performancemeasurement system, job tension, on peformance of members of the police. In order toachieve the objective of the study, this research is conducted at the police institution inLampung Province. Based on 160 usable data, we analyzed using Structural Equation Model,in particularly SmartPLS. The result of the study indicates that non-financial performancemeasurement enable to decrease job tension that it will impact on the improvement ofindividual performance. However, based on further examination whether direct or indirect ismore effective to improve a member of police performance, we found that direct relationshipbetween Non-Financial Performance Measurement System and Employee Performance ratherthan indirect effect through job tension. This study implies that non-financial performance measurement can improve the member of police institution performance.DOI: 10.15408/akt.v8i2.2766

AN APPRAISAL OF THE TAX EVASION AND TAX AVOIDANCE SYSTEM IN INDONESIA Rahmawati Rahmawati; Saifullahi Shehu Ibrahim
Akuntabilitas Vol 8, No 2 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Tax avoidance and evasion are pervasive in all countries. This paper, firstreview a literature that integrate the tax avoidance and evasion into overall decisionproblem faced by government. The second, reviews the issue of corruption andbureaucracy, there is a link between tax evasion and corruption. This study uses literatureto analyze the cause and the effect of tax evasion and tax avoidance to environment.Finally, this paper will examine the effect of perceived corruption in government on taxevasion and how should the tax system in Indonesia face the tax evasion problem. Thegovernment attempts to improve the tax compliance in Indonesia with comprehensiveregulation of the schemes of tax avoidance schemes. Therefore, it need a specific antiavoidancerules in Indonesian tax lawDOI: 10.15408/akt.v8i2.2880

COST RECOVERY RATE PROGRAM JAMINAN KESEHATAN NASIONAL BPJS KESEHATAN Sandra Aulia; Supriadi Supriadi; Dewi Kartika Sari; Arthaingan Mutiha
Akuntabilitas Vol 8, No 2 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Program Jaminan Kesehatan Nasional (JKN) is an Indonesian public health careprogram organized by Badan Penyelenggara Jaminan Sosial (BPJS). The health care system in thistiered program, all patients are served on the first level health facility and can be referred to moreadvanced facilities. Payments made by the advanced health care facility uses INA CBG's rates.Many parties complaint against the INA CBG's rates that are considered detrimental to thehospital. This study aims to determine whether the INA CBG's rates is profitable by look at costrecovery rate of the tariffs. This study analyzes INA CBGs rates set by the government uses thereal costs incurred hospital. The data collected in this study are primary data and secondary data.This study found that the cost recovery rate is 93% means that hospitals gain 7% by using INACBG's ratesDOI: 10.15408/akt.v8i2.2767

PENGARUH PENEGAKAN HUKUM DAN GENDER TERHADAP PENGGELAPAN PAJAK DIMEDIASI OLEH MORAL PAJAK Zirman Zirman
Akuntabilitas Vol 8, No 2 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This study aimed to examine the effect of law enforcement and gender on taxevasion, mediated by moral taxes. The population in this study is an individual taxpayer whois registered on tax office of Prtama Tampan. The sampling technique used is conveniencesampling with total sample of 64 individual tax payer. The technique analysis used isStructural Equation Model with software Smart PLS. The results showed that law enforcementsignificant positive effect on tax morale, while gender does not affect on tax morale. Taxmorale significant negative effect on tax evasion. The analysis also showed tax moralemediates the effect of law enforcement on tax evasion, against tax morale does not mediatethe effect of gender on tax evasionDOI: 10.15408/akt.v8i2.2768

PENGARUH KEJELASAN SASARAN ANGGARAN, STRUKTUR DESENTRALISASI DAN LOCUS OF CONTROL TERHADAP KINERJA MANAJERIAL Taufik Hidayat
Akuntabilitas Vol 8, No 2 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v8i2.2769

The objective of this research is to know the empirical influence of budget goalclarity, structure of decentralization, and Locus of control toward managerial performance.The data were collected by survey method are using questionaire as primer data agregation.The sample of this research are 65 leader and staff in state islamic university sharifhidayatullah Jakarta. Field research are using purposive sampling method. Data has beenanalyze use validity test, reliability test, multiple linear regression, classical assumption test,t-test, F-test and determination coefficient. The result of this research are budget goal clarityinfluence significantly to managerial performance structure of decentralization influencesignificantly to managerial performance and Locus of control not influence to managerialperformanceDOI: 10.15408/akt.v8i2.2769

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