30 research outputs found

    Factors Influence The Accounting Information Application in Suci T - Shirt Centre Bandung, West Java, Indonesia

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    The objective of this research were to analyse factors influencing the accounting information application in Suci T-shirt Centre Bandung. As much as 60 Small & Medium-Enterprises were choised as sample based on simple random sampling method...

    PENGARUH INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT

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    Abstract.This study aims to determine the effect of auditor independence on audit quality. Analysis Unit was Public Accounting Office in Bandung, Observation unit was Auditor. The sample in this study were 67 Auditors from Public Accounting Office in Bandung. Sampling was taken with probability sampling technique. This Study took primary data and secondary data with the quantitative approach and explanatory method.  Based on the result of research known that auditor independence has the significant influence on audit quality. Keywords: Audit independence; Audit quality Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh independensi auditor terhadap kualitas audit. Unit analisis yang akan diteliti adalah Kantor Akuntan Publik berdomisili di Kota Bandung, sedangkan unit observasi adalah para Auditor. Sampel dalam penelitian ini adalah Auditor sebanyak 67 orang pada Kantor Akuntan Publik yang berdomisili di Kota Bandung. Penarikan sampel dilakukan dengan teknik probability sampling. Jenis data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Penelitian ini dilakukan dengan menggunakan pendekatan kuantitatif (quantitative approach), metode penelitian yang digunakan dalam penelitian ini adalah metode explanatory.Berdasarkan hasil penelitian diketahui bahwa terdapat pengaruh yang signifikan atas independensi auditor terhadap kualitas audit. Kata Kunci : Independensi Auditor; Kualitas Audi

    Pengaruh Pelaksanaan Audit Internal terhadap Anggaran Kinerja Di Provinsi Banten

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    Penelitian ini bertujuan untuk menganalisis pengaruh pelaksanaan anggaran kinerja terhadap audit internal di Propinsi Banten. Metode penelitian ini menggunakan metode deskriptif eksplanatory merupakan survey terhadap 8 kabupaten/ kota dan 1 propinsi di Provinsi Banten. Pengumpulan data dilakukan dengan teknik survey menggunakan instrument. Analisis data yang digunakan menggunakan regresi linier sederhana. Hasil penelitian ini menunjukkan bahwa pelaksanaan anggaran kinerja memiliki pengaruh yang moderat dan positif terhadap audit internal

    Intellectual capital disclosure practice: Evidence from Indonesian commercial banks

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    The purpose of this paper is to examine the intellectual capital disclosure practice in Indonesian Commercial Banks on 2010-2012.The method used in this paper is descriptive analysis and Intellectual Capital Disclosure is measured based on the model of intellectual capital disclosure index Brennan, percentage of the total index is calculated according to the formula Intellectual Capital Disclosure Index.The result found that there are no one of commercial banks has fulfilled all the theme of intellectual capital disclosure, and the bank Permata Bank were the bank most disclosed as much as 117 items or 50%.The research result reveal that the disclosure of intellectual capital in Indonesian commercial banks is still in low level caused by no government regulations regarding the intellectual capital disclosure in annual report

    Factors Influence the Accounting Information Application in Suci T-Shirt Centre Bandung, West Java Indonesia

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    The objective of this research is to analyse factors influencing the accounting information application in Suci T-shirt Centre Bandung.. The population used in this research is 300 Small & Medium-Enterprises in Suci T-Shirt Centre Bandung. The sampling selection is based on simple random sampling and samples are 60 Small & Medium-Enterprises. Research method is emphirical study- research design is verificative descriptive and data analised by multiple regression analisys with hypothetical statistic of t-test, error estimated 5%. Data Source is primarly the data that were already tested in terms of their reliability and validity. The result based on the used of all of the independent variable shows that the company size, company age and owner’s/manager’s education positively influence the accounting information application in Small & Medium-Enterprises

    Obligation of Ownership of Taxpayer Identification Number (NPWP) and Taxable Entrepreneur Identification Number (NPPKP) for Taxpayers

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    In the Indonesian government, there is development that covers various aspects with the aim of realizing development, so the state requires self-assessment to register with the KPP to get NPWP and NPPKP. This research is formulated as follows: understanding of NPWP and NPPKP, sanctions for not registering NPWP, and NPWP as a means of tax administration. Sanctions for not registering NPWP and NPPKP, will result in administrative sanctions of 2% to 48%, in confinement for 6 months to 6 years, including a fine of twice the tax payable and the maximum amount of tax to be paid. As a result, sanctions can increase taxpayers' awareness of the importance of fulfilling their tax obligations.  According to Law Number 28 of 2007 Article 1 No. 6 Taxpayer Identification Number is a number given to taxpayers as a means in tax administration which is used as a personal identification or identity of taxpayers in carrying out their tax rights and obligations. Meanwhile, according to Resmi (2019) the Taxpayer Identification Number (NPWP) is a tool in tax administration that is used as a personal identification or identity of taxpayers. 

    General Income Tax Article 23

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    This Journal discusses about Income Tax (PPh) 23. This journal use qualitative methods with the type of document study research. PPh Article 23 or PPh 23 is a type of income tax (pph) in indonesia. In short, PPh 23 is a tax that is imposed on income on capital, participation in services, prizes, interest, dividends, riyals, or prizes and awards, other than those deducted from PPh Article 21. This type of income occurs due to transactions between parties who provide income and the party receiving the incom

    Pajak Penghasilan Umum: Pentingkah Melaporkan Pajak?

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    Penerimaan pajak merupakan sumber dana bagi suatu negara. Fungsi pajak adalah sebagai alat untuk menentukan ekonomi politik suatu negara, pajak memiliki kegunaan dan manfaat yang mendasar dalam meningkatkan kesejahteraan umum, oleh karena itu pajak sangat penting untuk menambah sumber dana bagi pemerintah, baik pemerintah pusat maupun daerah, yang dapat digunakan untuk kemakmuran rakyatnya, sebagaimana ditentukan dalam undang-undang perpajakan dimana akan ada sanksi apabila dilanggar. Untuk mendukung kemajuan pembangunan Indonesia diperlukan peran serta masyarakat dan kesadaran akan kewajiban perpajakan, karena bagaimanapun hasil penerimaan pajak masyarakat juga digunakan untuk kepentingan masyarakat. Pelaporan pajak sendiri sangat bermanfaat sebagai bentuk pengakuan atas seberapa besar kontribusi yang dilakukan terhadap pajak negara dan dampaknya terhadap kontribusi pembangunan di Indonesia. Oleh karena itu, kita perlu mengetahui betapa pentingnya pelaporan pajak. Dengan menggunakan metode penelitian data sekunder dan pendekatan kualitatif dalam penelitian ini untuk mengetahui lebih jauh tentang pentingnya dan metode pelaporan pajak

    Analysis of Income Tax (PPh) Article 21 Calculation: A Case Study of Income Tax Withholding on Permanent Employees' Income

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    Income Tax (PPh) Article 21 is a type of income tax imposed by the government on income originating from salaries, wages, honorariums, allowances and other payments received by individual taxpayers within the territory of the country. In the tax context in Indonesia, PPh Article 21 has a very important role in generating domestic cash revenues. This revenue is used by the government to finance various national development programs and projects aimed at improving community welfare. Income Tax Article 21 has various elements that need to be understood, including the categories of subject and non-subject to tax, as well as object and non-object of tax. Tax subjects refer to individuals who have the obligation to pay PPh Article 21, while non-tax subjects are people who are not obliged to pay this tax, such as foreigners who do not have income from domestic sources. The tax object in PPh Article 21 is income which is the basis for calculating tax. This includes the various types of income mentioned previously, such as salary, wages, honorarium and allowances. However, there are also other payments that may be included in the tax object, depending on the applicable regulations. The purpose of writing this article is to provide a better understanding of several examples of cases of calculating Income Tax Article 21. In this case, it is important to understand how the income of employees or other income recipients is calculated, including the necessary deductions according to applicable tax regulations. With a good understanding of these regulations, taxpayers can ensure that they fulfill their tax obligations appropriately and efficiently, while ensuring compliance with applicable tax laws. All of this is an important step in supporting national development and equal distribution of prosperity in society

    Tinjauan atas Administrasi Surat Setoran Pajak dan Surat Pemberitahuan Tahunan

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    Salah satu kewajiban setiap wajib pajak (WP) adalah membayar pajak yang terutang dengan menggunakan dokumen atau formulir utama untuk melakukan pembayaran pajak yang terutang yaitu Surat Setoran Pajak (SSP) dan wajib pajak menggunakan Surat Pemberitahuan Tahunan (SPT) sebagai sarana.  melaporkan dan mempertanggungjawabkan perhitungan jumlah pajak tahun yang lalu.  Tujuan dari penelitian ini adalah untuk meningkatkan kesadaran pribadi wajib pajak dan juga menambah wawasan tentang perpajakan di Indonesia.  Penelitian ini memilih cara pemecahan masalah dengan menggunakan metode kualitatif.  Hasil penelitian yang penulis hasilkan antara lain: 1) Pengertian SPT dan SSP 2) Pembayaran SPT dan SSP 3) Sanksi keterlambatan 4) Jenis SPT 5) Fungsi SPT 6) Pelaporan SPT 7) Pembetulan SPT.   Kata kunci: Pajak, SSP, SP
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