cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nur Hayati
Contact Email
jaffa@trunojoyo.ac.id
Phone
-
Journal Mail Official
jaffa@trunojoyo.ac.id
Editorial Address
Jl. Raya Telang Kamal Bangkalan Madura
Location
Kab. bangkalan,
Jawa timur
INDONESIA
Journal of Auditing, Finance, and Forensic Accounting
Published by Universitas Trunojoyo Madura
ISSN : 23392886     EISSN : 24610607     DOI : http://doi.org/10.21107/jaffa
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Auditing, Finance, and Forensic Accounting abbreviated as JAFFA (E-ISSN : 2461-0607 dan P-ISSN : 2339-2886) is an open access journal (e-journal) in which intended to enhance quality of knowledge through dissemination of knowledge to academics, practitioners, and all parties who have concern to accounting, especially related to auditing, finance and forensic accounting. The JAFFA is published twice a year, both in Bahasa Indonesia and English, i.e. April and October editions.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 5, No 2 (2017): Oktober" : 5 Documents clear
INFLUENCE OF AUDIT COMMITTEE COMPETENCE, AUDIT COMMITTEE INDEPENDENCE, INDEPENDENT COMMISSIONER AND LEVERAGE ON TAX AGGRESSIVENESS Ni Putu Ayu Arismajayanti; I Ketut Jati
JAFFA Vol 5, No 2 (2017): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v5i2.3767

Abstract

Tax is an important element in sustaining the government budget and an obligation that must be fulfilled by taxpayers, both individual and legal entity. The unfulfilled tax revenue target in Indonesia is caused by several factors. One of them is that there is an indication that company as the taxpayer of a legal entity commits tax aggressiveness. There is a difference of interest between the company and the government that causes the company to arrange a plan for reducing the cost of corporate taxes both legally and illegally. This study aims to obtain empirical evidence of the influence of audit committee competence, audit committee independence, independent commissioner and leverage on tax aggressiveness. The object in this study was manufacturing companies listed on the Indonesia Stock Exchange period 2013-2016. The sample used in this study was 176 companies selected by purposive sample by using multiple linear regression analysis technique. The results of this study indicate that the audit committee competence and independent commissioner variables have no effect on tax aggressiveness, audit committee independence has a negative effect on tax aggressiveness, and leverage has a positive effect on tax aggressiveness.
LAND ASSET APPRAISAL POST-TAX AMNESTY, AN ADVANTAGE FOR TAXPAYER Aniek Juliarini
JAFFA Vol 5, No 2 (2017): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v5i2.3768

Abstract

Post tax amnesty 2016, the taxpayer who does not comply tax amnesty, or taxprayer who does not properly report the entire asset, the concerned asset is considered as received or obtained income when the data and/or information is discovered on the asset. According to Circular Letter of the Directorate General of Taxes Number SE-24/PJ/2017, appraisal of non-cash asset shall be conducted in accordance with the asset state and condition as of December 31, 2015 (or at the end of a different period for a Taxpayer who have a different book year ending). For the land asset, the value is set using Land Building Tax Imposition Base (NJOP-PBB). This study proves that Tax Imposition Base (NJOP) is below the market price. The descriptive qualitative method was applied in analyzing whether or not the provisions as regulated in Circular Letter of the Directorate General of Taxes Number SE-24/PJ/2017 is proper. This study concludes that Taxpayer will gain two advantages from the enactment of Circular Letter of the Directorate General of Tax Number SE-24/PJ/2017 that is 1). Land asset value is based on Land Building Tax Imposition Base; 2). Land Building Tax Imposition Base used is 2015 Land Building Tax Imposition Base, instead of the applicable Land Building Tax Imposition Base when the asset is discovered.
THE FACTORS AFFECTING TENDENCY OF FRAUD IN GOVERNMENT SECTOR Elinda Bayu Lestari; - Tarjo; - Prasteyono
JAFFA Vol 5, No 2 (2017): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v5i2.3408

Abstract

The purpose of this study is to explore perception of government officials in government agencies about the effects of morality of individuals, organizational culture, and leadership style on tendency of fraud. This study is a quantitative research using a survey which collected main data from the samples by using questionnaire. This research was analyzed with Multiple Linear Regression Analysis. The respondents of this research were the Subsection Head of Finance and Expenditure Treasurer. The findings indicate that morality of individuals has no significant effect on tendency of fraud, while organizational culture and leadership style have a significant negative effect on tendency of fraud.Tujuan penelitian ini adalah untuk menggali persepsi para pegawai pemerintah di instansi pemerintahan mengenai pengaruh moralitas individu, budaya organisasi, dan gaya kepemimpinan terhadap kecenderungan fraud. Penelitian ini menggunakan metode kuantitatif dengan cara survei yakni mengumpulkan data pokok dari suatu sampel dengan memakai instrumen kuesioner. Penelitian ini dianalisis dengan menggunakan Analisis Regresi Linier Berganda. Responden penelitian adalah kepada Kasubbag Keuangan dan Bendahara Pengeluaran. Hasil penelitian menunjukkan bahwa moralitas individu tidak berpengaruh signifikan terhadap kecenderungan fraud, sedangkan budaya organisasi dan gaya kepemimpinan berpengaruh negatif signifikan terhadap kecenderungan fraud.
Tax Aggressiveness Seen From Company Characteristics and Corporate Social Responsibility Yunus Harjito; Christin Novita Sari; - Yulianto
JAFFA Vol 5, No 2 (2017): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v5i2.3765

Abstract

This study aims to analyze the effect of company characteristics and Corporate Social Responsibility on tax aggressiveness. Dependent variable used in this research was tax aggressiveness as measured by effective tax rate. The independent variables in this study were company characteristics consisting firm size, leverage, and capital intensity. This study also used Corporate Social Responsibility as independent variable. The sample was 41 companies with the research period for 5 years (2011-2015) selected by using purposive sampling method. The data analysis in this study used multiple linear regression to obtain a comprehensive picture of the effect of corporate characteristics and Corporate Social Responsibility on Tax Aggressiveness using SPSS version 21 for Windows. The result shows that company size and capital intensity significantly affect the tax aggressiveness. However, two other variables (leverage and Corporate Social Responsibility) that allegedly affect tax aggressiveness are not proven to affect tax aggressiveness.
FINANCIAL PERFORMANCE ASSESSMENT AND TAXPAYER COMPLIANCE TEST IN USING TOTAL BENCHMARKING AT PHARMACEUTICAL COMPANIES Widi Dwi Ernawati
JAFFA Vol 5, No 2 (2017): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v5i2.3766

Abstract

This study aims to:1) to determine whether there is a difference between the ratio of pharmaceutical companies from 2011-2015 with the total benchmarking ratio established by the Directorate General of Taxes; 2) to know the total use of benchmarking ratio in testing taxpayer compliance. The sample used is the annual report of 7 pharmaceutical companies listed in Indonesia Stock Exchange (BEI) for the period of 2011 - 2015. Data analysis in this study was conducted by: 1) Calculated the average of 12 ratios, i.e GPM, OPM, PPM, CCTOR, NPM, DPR, salary, lease, depreciation, other input ratios, non-operating income ratio, and off-business cost ratio; 2) Identified the difference of each ratio with benchmarking ratio by using Independent Test Sample T-test; 3) Analyzed the ratios below and above the total benchmarking ratio; 4) Used the Total Benchmarking Ratio to detect Tax Evasion. The results show the ratio of GPM, OPM, PPM, NPM, salary, rent, and other inputs, different not significant. While the ratio of CCTOR, DPR, depreciation, non-business income and non-business costs, is significantly different from the total benchmarking ratio. The use of benchmarking ratios to test taxpayer compliance resulted in recommendations to focus further analysis on accounts relating to material purchases and use, as well as non-business income and expenses.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2017 2017


Reset
Filter By Issues
All Issue Vol 13, No 1 (2025): April Vol 12, No 2 (2024): October Vol 12, No 1 (2024): April Vol 11, No 2 (2023): October Vol 11, No 1 (2023): April Vol 10, No 2 (2022): Oktober Vol 10, No 1: April 2022 Vol 9, No 2 (2021): Oktober Vol 9, No 1 (2021): April Vol 8, No 2 (2020): Oktober Vol 8, No 1 (2020): April Vol 7, No 2 (2019): Oktober Vol 7, No 1 (2019): April Vol 6, No 2 (2018): October Vol 6, No 1 (2018): APRIL Vol 6, No 1 (2018): April Vol 5, No 2 (2017): Oktober Vol 5, No 1 (2017): April Vol 4, No 2 (2016): Oktober Vol 4, No 1 (2016): April Vol 3, No 2 (2015): Oktober Vol 3, No 1 (2015): April Vol 2, No 2 (2014): Oktober Vol 2, No 1 (2014): April Vol 1, No 2 (2013): OKTOBER Vol 1, No 1 (2013): APRIL More Issue