Tingkat Pengungkapan Dan Penggunaan Derivatif Keuangan Dalam Aktivitas Penghindaran Pajak

The purpose of this study is to investigate whether, in a case study of Indonesia, financial derivatives are used as a means of tax avoidance as literature shows that derivative users incline to avoid tax. Two samples treatment are conducted in examining the problem. Initially, using the sample all derivative users, this study does not find that derivative users are significantly related to tax avoidance. However, when the sample is separated into two groups based on the level of disclosure on financial derivatives, the results show otherwise. Firms with low level of disclosure on financial derivatives is more tax aggressive compared to those with high level of disclosure. These findings are shown by their lower ETRs (Effective Tax Rate) compared to other firms. Moreover, this study also examines the relationship between the use of financial derivatives with the level of tax avoidance. The results indicate that the use of financial derivatives is positively related to the level of tax avoidance. Results of this study are expected to have positive contribution on the development of tax policy in Indonesia, particularly for the tax on derivatives.Keywords: tax avoidance, financial derivatives, level of disclosure---Tujuan dari penelitian ini adalah untuk menginvestigasi apakah derivatif keuangan digunakan sebagai sarana penghindaran pajak dalam studi kasus Indonesia karena sejumlah literatur menyatakan bahwa pengguna derivatif cenderung untuk menghindari pajak. Untuk menjawab permasalahan tersebut, dilakukan dua jenis perlakuan terhadap sampel penelitian. Pada awalnya, ketika menggunakan sampel semua pengguna derivatif, studi ini tidak menemukan bahwa pengguna derivatif secara signifikan berhubungan dengan penghindaran pajak. Namun, ketika sampel dipisahkan menjadi dua kelompok berdasarkan tingkat pengungkapan derivatif keuangan, hasil penelitian menunjukkan sebaliknya. Perusahaan dengan tingkat pengungkapan derivatif keuangan yang rendah memiliki agresivitas pajak yang lebih tinggi daripada Perusahaan dengan tingkat pengungkapan derivatif keuangan yang tinggi. Temuan ini ditunjukkan oleh rendahnya ETR (tarif pajak efektif) Perusahaan tersebut apabila dibandingkan dengan Perusahaan lainnya. Selain itu, penelitian ini juga meneliti hubungan antara penggunaan derivatif keuangan dengan tingkat penghindaran pajak. Hasil penelitian menunjukkan bahwa penggunaan derivatif keuangan secara positif berhubungan dengan tingkat penghindaran pajak. Hasil penelitian diharapkan dapat memberikan kontribusi yang positif pada pengembangan kebijakan perpajakan di Indonesia, khususnya untuk pajak atas derivatif

Transparansi Keuangan dan Kinerja pada Website Pemerintah Daerah Kabupaten/kota di Indonesia

E-government in Indonesia is starting since the issuance of Presidential Instruction No.3/2003. The objective of this research to analysis the development of e-government whichfocuses on the financial and performance information transparency. Using a descriptiveanalysis on the 429 Indonesian local government websites during mid-May to July 2013,this research finds that the level of financial and performance information transparencyis 15%. Most local government website disclose financial and performance informationin the form of news and Local Government in Figures. While for the most importantfinancial and performance information in the form of budgets, financial statements andperformance reports are disclosed only by not more than 10% local government. Fromeleven local government with the best score, seven are located in Java and in the form ofcity

Tingkat Kesesuaian Laporan Penyelenggaraan Pemerintahan Daerah Tahun 2010 terhadap Pp No. 3/2007

Despite of the financial statements, the accountability of local government (LG) is also fulfilledthrough LPPD, a LG\u27s performance reporting on decentralization, job assistance andgovernment administrative tasks. Research on LPPD in Indonesia is still rare. Febriana (2010)and Dalimunthe (2010) conducted a study related LPPD but does not focus on the completenessof the LPPD. Therefore, the purpose of this study is to analyze the compliance of LPPD to PPNo. 3/2007. The compliance level is obtained by comparison the content of the LPPD and thecompliance checklist and then this compliance level will be analyzed using statistic descriptive,the mean difference test and correlation test. With a sample of 25 provinces\u27s LPPD year 2010,the results show that the average compliance level is 75%. It means that the LG (province) hasnot been submitting all the information in LPPD year 2010 in accordance with the PP No.3/2007. The result of mean different test showed no significant difference in two groups LGbased on these variables: LG\u27s assets, level of sovereignty, geography position (west or eastIndonesia) and EKPPD value. Moreover, the correlation test results also found no significantcorrelation between the levels of compliance with these variables

Analisis Kualitas Desain dan Kunjungan Situs Pemerintah Daerah di Indonesia

Penelitian ini bertujuan untuk menganalisis kualitas desain dan statistik kunjungan situspemerintahan daerah (PEMDA) tingkat kabupaten/kota yang ada di Indonesia. Kualitasdesain didasarkan pada indikator kualitas yang dikembangkan oleh penelitiansebelumnya. Penelitian menggunakan data populasi situs PEMDA di Indonesiaberdasarkan hasil observasi situs pada Mei 2013. Analisis dilakukan bersifat deskriptifserta inferensial yang menunjukkan hasil bahwa terdapat variasi antardaerah terkaitkualitas desain maupun kunjungan terhadap situs PEMDA. Walaupun secara umumdapat dikatakan bahwa kualitas desain situs PEMDA di Indonesia masih kurangmemuaskan. Rendahnya kunjungan terhadap situs PEMDA mengindikasikan kurangmenariknya situs PEMDA bagi pengguna informasi meskipun dapat menandakankemungkinan tidak adanya kepedulian pengguna informasi atas kondisi dan pelaksanaanpemerintahan di daerah mereka. Selain itu ditemukan bahwa tingkat pendapatan aslidaerah dan ukuran daerah merupakan salah satu faktor yang menentukan kualitas desainsitus PEMDA di Indonesia

Pengaruh Tenure, Rotasi Dan Spesialisasi Kantor Akuntan Publik (KAP) Terhadap Kualitas Audit: Perbandingan Sebelum Dan Sesudah Regulasi Rotasi KAP Di Indonesia

Indonesia is a country that not only applied the rule of audit partner rotation, but also audit firm rotation with aim to improve the audit quality. This research tries to investigate the impact of audit firm audit rotation and audit tenure to the audit quality. The audit quality is measured by four earning quality (predictive value, timeliness, representational faithfulness and neutrality perspective). The sample data are the public listed companies from period before the regulation (1999-2001) to period after the regulation (2004-2008). This research finds that in the pre-regulation period, generally there is no impact of audit firm tenure to audit quality. In the after regulation period, audit firm tenure has convex relationship with audit quality from neutrality and timeliness perspectives with minimum point at 10 and 8.3 years (decrease for 10 years and 8.3 years and then increase). As the decrease period is quite long, we can conclude that the relationship between audit firm tenure and audit quality is negative. This research also found that generally no impact of audit rotation on audit quality, but 2 from 8 regression found that audit rotation decrease the audit quality in the pre and after regulation period. Specializations have positive impact to audit quality. Mandatory audit firm rotation may not be the most efficient way to enhance audit quality

Anteseden Komitmen Organisasi Dan Motivasi: Konsekuensinva Terhadap Kinerja Auditor Intern Pemerintah

The purpose of this study is to empirically investigate whether organizational culture, leadership style, and monetary incentive are antecedents of organizational commitments, while time budget pressure, task complexity, discussion of audit review, and organizational commitment are antecedents of motivation. This study also investigates the consequences of organizational commitment and motivation and their antecendents on auditors ‘performance. The study uses 276 internal auditors of Non Departemental Government Institutions as our respondents. The study uses Structural Equation Modelling that is run by LISREL. This study provides evidence that organizational culture is an antecedent of organizational commitment while discussion of audit review and organizational commitment are antecedents of motivation. This study finds that organizational commitment, motivation, time budget pressure and discussion of audit review have positive consequences on auditors ‘performance while organizational culture is found to have negative consequence on auditors ‘performance.Keywords: organizational commitment, motivation, performance---Penelitian ini bertujuan menguji apakah budaya organisasi, gaya kepemimpinan, imbalan moneter merupakan anteseden dan komitmen organisasi dan apakah tekanan anggaran waktu, kompleksitas tugas, diskusi reviu kertas kerja audit dan komitmen organisasi merupakan anteseden dan motivasi. Penelitian inijuga menguji konsekuensi dan komitmen organisasi dan motivasi serta antesedennya terhadap kinerja auditor Penelitian ini menggunakan 276 auditor internal yang bekerfa pada Lembaga Pemenintah Non Departemen' sebagai responden. Alat analisis penelitian ini menggunakan Structural Equation Modelling (SEM) yang dioiah dengan menggunakan software Lisrel. Hasil penelitian menunjukkan bahwa budaya organisasi merupakan antes eden dan komitmen organisasi, sedangkan diskusi reviu kertas kerfa auditor dan komitmen organisasi merupakan anteseden dan motivasi auditor. Penelitian ini juga membuktikan bahwa komitmen oiganisasi, motivasi, tekanan anggaran waktu, dan diskusi reviu kertas kerf a audit mempunyai konsekuensi positif terhadap kinenja auditor, sedangkan budaya organisasi mempunyai konsekuensi negatf terhadap kinerja auditor