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INDONESIA
Akuntansi Krida Wacana
Published by Universitas Kristen Krida Wacana
ISSN : 1411691X     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol. 22, No. 2, Juli - Desember 2022" : 5 Documents clear
Insentif Pajak PMK 86/2020, Norma Subjektif, Modernisasi Sistem Perpajakan Dan Kepatuhan Wajib Pajak UMKM Gabrielle Merry Yobelia Yobelia; Septian Bayu Kristanto
Jurnal Akuntansi Vol. 22, No. 2, Juli - Desember 2022
Publisher : Jurnal Akuntansi

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Abstract

The purpose of this study is to examie the effect of PMK 86/ 2020 tax incentives, subjective norms, and modernization of the tax system on MSME taxpayer compliance during the COVID-19 pandemic in Tangerang City. From 105 samples in the age category and NPWP ownership category, it have been found that: 1) the PMK 86/ 2020 tax incentives has a positive effect on the compliance level of MSME taxpayers in Tangerang City during the COVID-19 pandemic, 2) subjective norms has a negative effect on the level of compliance of MSME taxpayers in Tangerang City during the COVID-19 pandemic, and 3) the modernization of the taxation system has a positive effect on the level of taxpayer compliance in Tangerang City during the COVID-19 pandemic.   Keywords: Tax incentives, subjective norms, modernization of the tax system, and taxpayer compliance
Whistleblowing Intention: Suatu Tinjauan Theory of Planned Behavior Yuniarwati Yuniarwati; I Cenik Ardana; Sofia Prima Dewi
Jurnal Akuntansi Vol. 22, No. 2, Juli - Desember 2022
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Abstract

Entering the 21st century, there has been an increase in white-collar crime both in quantity and quality in various parts of the world. White-collar crime is synonymous with various frauds committed by business and government professionals characterized by fraud, concealment, or breach of trust and is not dependent on the application of threats of violence or physical force. The internal control system, which has been very popular and is believed by many parties to prevent various violations, is a blunt weapon to expose various forms of certain white-collar crimes. This is because certain types of white collar crimes often involve the top leaders of an organization that has high authority in the organization, even though the person functions as a guardian of the rules in the internal control system that is applied. Bearing in mind the weaknesses of the internal control system and the increasing white collar crime, various countries and business associations have made various prevention efforts and have increasingly increased the demand for a good governance system. The violation reporting mechanism can be one of the elements that can be relied upon in a good governance system. It is recognized that whistleblowers have given a very important role in exposing various major crime scandals. The population in this study are employees of private companies located in Jakarta. The research data was obtained from distributing questionnaires directly to respondents or via email. The research sample is non random selected in convenience. The results showed subjective norms had a positive and significant effect on intentions of reporting violations, while attitudes and behavioral control perceived positive but not significant effect on intentions of reporting violations.   Keywords: intentions of reporting violations, attitudes, subjective norms, perceived behavioral control.
Pengungkapan Green Intellectual Capital: Studi Deskriptif Dyna Rachmawati; Yosephien Paskalis
Jurnal Akuntansi Vol. 22, No. 2, Juli - Desember 2022
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This study aims to describe the disclosure of green intellectual capital (GIC). GIC has not been widely explored in previous studies, especially in Indonesia. Therefore, this research will conduct a descriptive study of all public companies listed on the Indonesia Stock Exchange (IDX) with an observation period of 2020. The data collection method is documentation based on management letters in annual reports. The management letter used in this study consists of two reports, namely the report of the board of commissioners and the report of the board of directors. Management letters can  be regarded as a new source of data used by companies to disclose GIC information. GIC disclosure is measured using the content analysis method on keywords that represent each GIC component. The results of the descriptive study show that, first, the financial (agriculture) is the sector that most (little) expresses GIC. Second, structural capital (environmental capital) is the most (little) GIC component disclosed in management letter. The results of this study contribute, first, practically; management in companies with GIC disclosure levels has special attention to the importance of sustainability through green innovation. Second, structural capital is the easiest component to disclose in a management letter because management’s main concern is capital expenditure. Third, academically; the results of this study can enrich the GIC literature in Indonesia Keywords: environmental capital, green intellectual capital, human capital, relational capital, structural capital
Pengaruh Leverage, Profitabilitas, Thin Capitalization dan Capital Intensity terhadap Agresivitas Pajak Debora Laurensia
Jurnal Akuntansi Vol. 22, No. 2, Juli - Desember 2022
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Abstract

In taxation activities in Indonesia there are different significances, such as, the government and companies. The government maximizes tax levies for the properity of the people while companies jostling to tax planning to maximize profits and reduce tax payments, where taxes are one of the burdens of companies that can reduce profits. Based on these gaps, the study aims to test and analyze whether leverage, profitability, thin capitalization, and capital intensity affect aggressive taxes on the health sector listed on the Indonesia Stock Exchange for the period 2013-2020 The results of this study, the higher profitability will affect the occurrence of tax aggressiveness by focusing on company profits and the higher the debt on thin capilization is used to expand the company’s capital in running its business, in other words, the more the value of debt to the company affects the low level of aggressive tax avoidance in health sector companies. Keywords: Capital Intensity, Leverage, Profitability, Tax aggressiveness, Thin capitalizatio
Dampak Corporate Social Responsibility pada Kinerja Keuangan yang Dimoderasi Ukuran Perusahaan (Studi Empiris Pada Perusahaan LQ45 Yang Terdaftar di Bursa Efek Indonesia Tahun (2021) Verliani Dasmaran; Fauziah Fika
Jurnal Akuntansi Vol. 22, No. 2, Juli - Desember 2022
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Abstract

This study aims to obtain empirical evidence regarding the Effect of Corporate Social Responsibility on Financial Performance with Company Size as a Moderating Variable listed on the Indonesia Stock Exchange in 2021. The population in this study are LQ45 companies listed on the Indonesia Stock Exchange. The number of research samples is 45 companies. The data analysis technique used is saturated sampling technique, with regression, correlation and determination tests. The results of the study prove that Corporate Social Responsibility has a positive effect on Financial Performance, this is because the complete disclosure of Corporate Social Responsibility activities can convince investors or stakeholders in carrying out their responsibilities. While company size can moderate the effect of Corporate Social Responsibility on Financial Performance, this proves company size can increase the trust of external parties in carrying out corporate responsibility   Keywords: corporate social responsibility. company size, financial performance

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