PENERAPAN ELEMEN-ELEMEN INTEGRATED REPORTING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

This study aims to determine whether the required elements in the integrated reporting (IR) initiatedby the IIRC has been fulfilled by companies listed on the Indonesia Stock Exchange (BEI). This study is aquantitative study using descriptive statistics of score value of IR elements identified from the reportsand information published through the company 's financial statements, annual reports, sustainabilityreports, and the information presented in the company's website.The results show that, in general, the companies listed on the BEI has met an average of 50 % of therequired elements. It indicates that the companies listed on the Stock Exchange have voluntarily reportednecessary information including financial information and some non-financial information aboutcorporate social and environmental liabilities. This finding also indicates if the capital market authorityThis study aims to determine whether the required elements in the integrated reporting (IR) initiatedby the IIRC has been fulfilled by companies listed on the Indonesia Stock Exchange (BEI). This study is aquantitative study using descriptive statistics of score value of IR elements identified from the reportsand information published through the company 's financial statements, annual reports, sustainabilityreports, and the information presented in the company's website.The results show that, in general, the companies listed on the BEI has met an average of 50 % of therequired elements. It indicates that the companies listed on the Stock Exchange have voluntarily reportednecessary information including financial information and some non-financial information aboutcorporate social and environmental liabilities. This finding also indicates if the capital market authorit

STUDI ATAS PELAYANAN CLIENT COORDINATOR PADA KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE A TANJUNG PRIOK DENGAN MENGGUNAKAN SERVQUAL, MODEL KANO DAN QUALITY FUNCTION DEPLOYMENT

This study aims to determine the quality, the importance of service attributes and the appropriate effort to improve the quality of public services provided by the Client Coordinator at the Direktorat Jenderal Bea dan Cukai. This study uses SERVQUAL questionnaire, Kano Model and Quality Function Deployment. SERVQUAL questionnaire is used to assess customer satisfaction (quality of service) by comparing customer expectations and the actual quality of service received by the customer. KANO model is used to determine which service attributes are important based on the perception of the customer. Moreover, the important service attributes identified by customer is analyzed in the house of quality (Quality Function Deployment method) to determine appropriate effort by government. A blend of these methods can be replicated in other efforts to improve public services so that the improvement will match with the needs of customers (community).

ANALISIS EFISIENSI BELANJA DAERAH URUSAN KESEHATAN DENGAN METODE DATA ENVELOPMENT ANALYSIS (DEA): STUDI PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI BANTEN

This study aims to measure the efficiency of local government spending of health affairs using Data Envelopment Analysis (DEA). DEA method can measure the efficiency of a government entity by using multi-input and multi-output. This is consistent with the character of the government that has the task of providing a wide range of public services to solve complex problems in the society. The efficiency measure generated by the DEA is relative measure, comparing with benchmarks decision making unit (DMU) that have the highest efficiency among the other DMUs in the sample, so the results would be different if the sample is changed. Therefore, in the election of DMU should be based on some similar characteristics. DEA results can be used to identify which input or output must be increased if a DMU needs to increase its efficiency. The results from this study indicate that Tangerang and Cilegon has the highest efficiency and Tangerang district (kabupaten Tangerang) should increase the number of intermediate output and its end output to improve the efficiency of health spending. The DEA method can be used by the government to create a climate of efficient budgets in a field of government servic

ANALISIS PENCATATAN PIUTANG SUBROGASI PADA PERUSAHAAN PENJAMINAN

Tujuan penelitian ini untuk mengetahui alasan perusahaan penjaminan tidak mencatat piutang subrogasi dalam laporan posisi keuangan dan tidak mengungkapkannya dalam catatan atas laporan keuangan. Penelitian ini juga bertujuan untuk menganalisis praktik pencatatan piutang subrogasi pada perusahaan penjaminan dan menilai kesesuaiannya dengan standar akuntansi keuangan dan konsep akuntansi yang berlaku umum. Penelitian ini dilakukan di Jakarta dan Tangerang Selatan mulai bulan Oktober sampai bulan Desember 2019. Penelitian ini merupakan penelitian kualitatif dengan metode tinjauan literatur dan metode wawancara dalam format rapat terbatas dan forum grup diskusi. Hasil penelitian menunjukkan bahwa perusahaan penjaminan menilai bahwa tingkat ketertagihan piutang subrogasi sangat kecil sehingga jika diakui dapat meningkatkan kerugian penurunan nilai. Akibatnya, perusahaan penjaminan tidak mencatat dan mengungkapkan piutang subrogasi pada laporan keuangan. Hasil penelitian juga menunjukkan bahwa perlakuan akuntansi atas piutang subrogasi yang berasal dari transaksi penjaminan kredit, seperti penjaminan kredit mikro dan Kredit Usaha Rakyat (KUR), tidak bertentangan dengan standar akuntanasi keuangan sepanjang perusahaan dapat mengukur probabilitas realisasi piutang subrogasi tersebut dengan andal. Namun, untuk penjaminan langsung yang berupa penjaminan non kredit, seperti pada surety bond dan custom bond, perusahaan belum melakukan perlakuan akuntansi secara tepat.

PENGARUH FINANCIAL EXPERTISE SEBAGAI DIREKTUR UTAMA TERHADAP AGRESIVITAS PAJAK DENGAN VARIABEL MODERASI TATA KELOLA

  This study examines the effect of financial expertise as a president director on tax aggressiveness. We used financial and non-financial data of companies listed in the Indonesia Stock Exchange from 2014 to 2017. The results showed that companies led by financial expetise associated with more aggressive tax practices than other companies. From this result, we indicate that financial expertise can consider cost and benefit from tax avoidance practice. Furthermore, this study examines the effect of corporate governance on the relationship between financial expertise as a president director and tax aggressiveness. Corporate governance is measured by the proportion of independent commissioners (internal monitoring mechanism) and the proportion of institutional ownership (external monitoring mechanism). The regression results indicate the proportion of independent commissioners in both low and high conditions can’t affect the relationship between financial expertise as a president director and tax aggressiveness, while the proportion of institutional ownership also shows the same results.Penelitian ini menguji pengaruh financial expertise sebagai direktur utama dengan agresivitas pajak. Data yang digunakan adalah data keuangan dan non keuangan perusahaan yang terdaftar di Bursa Efek Indonesia dalam rentang waktu 2014-2017. Hasil penelitian menunjukkan bahwa perusahaan yang dipimpin oleh financial expetise melakukan praktik pajak yang lebih agresif dibandingkan dengan perusahaan lainnya. Lebih lanjut lagi, penelitian ini menguji tata kelola perusahaan apakah dapat memengaruhi hubungan financial expertise sebagai direktur utama dengan agresivitas pajak. Tata kelola diukur menggunakan proporsi komisaris independen (mekanisme monitoring internal) dan proporsi kepemilikan saham institusi (mekanisme monitoring eksternal). Hasil dari regresi mengindikasikan bahwa proporsi komisaris independen baik dalam kondisi rendah maupun tinggi tidak dapat mempengaruhi hubungan antara financial expertise sebagai direktur utama dengan agresivitas pajak, sedangkan proporsi kepemilikan saham institusi juga menunjukkan hasil yang sama. &nbsp

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN MANUFAKTUR INDEPENDEN DI KAWASAN ASIA DAN APLIKASINYA DALAM MENENTUKAN PEMBANDING KEWAJARAN DAN KEWAJARAN USAHA

In the tax audit on companies which involves transfer pricing in their transaction, tax auditor must determine benchmark companies to determine the arms length principle to be met by the companies. This study aims to analyze determinant factors of the profitability of independent manufacturing companies in Asia. Determinant factors of profitability can be used to determine the appropriate comparison companies. The study used two models with Plust net cost margin and return on assets as dependent variables of each model. Whereas, the independent variables used in this study are the ratio of operating revenue / net sales; operating profit; number of employees; payroll; total assets; tangible fixed assets; net working capital, cash and cash equivalent; other assets; geography; and industry. The results show that operating profit; net working capital; cash and cash equivalent and geography influence significantly and have been tested to determine comparator companies in determining the arms length principle.

PENGARUH TAX AVOIDANCE RISK TERHADAP CASH HOLDING POLICY PERUSAHAAN DI INDONESIA

This study aims to determine the effect of Tax Avoidance Risk to Cash Holding Company Policy in Indonesia. Tax Avoidance Risk is measured by Cash Effective Tax Rate proxy and Cash Holding Policy is measured by Cash Ratio proxy (cash and cash equivalent divided by total asset or total sales). Based on regression with random effect model on 74 samples, we found that Tax Avoidance Risk has no effect on Cash Holding Policy after controlled by market to book ratio variable, firm size, leverage, capital expenditure, volatility ofcash flow, dividend, research and development , Acquisitions, cash flow after tax, and industrial sector. Keywords : Tax Avoidance, Cash Holding Policy, Tax Aggressiveness, Cash ET