Agriculture firms are facing challenges on applying the Statement of Financial Accounting Standards (PSAK) 69 which regulates the recognition, measurement, disclosure, presentation and reporting biological assets because of the unique trait of biological assets. This research aims to decide the factors that influence the biological asset disclosure by testing the effect of leverage, profitability, liquidity, firm’s growth, biological assets’ intensity, firm size, type of auditor, and listing status. The samples used in this research are the agriculture firms listed on the Indonesia Stock Exchange (IDX) between 2016 and 2018. The data are collected from the auditor financial statement. This research uses a quantitative method with multiple linear regression analysis. The conclusion is that the intensity of biological asset influences the biological asset disclosure, while leverage, profitability, liquidity, firm’s growth, firm size, type of auditor, and listing status do not influence the biological asset disclosure. This research contributes as literature for academics, gives knowledge about agriculture firm’s problems for the standard compiler, and improving the agriculture firms’ obediency in disclosing their biological asset following the PSAK 69
This study aims to describe and explore the annual SPT reporting service for individual taxpayers through e-filing at KPP Pratama Bangkalan with tax volunteers during the Covid-19 pandemic, as well as public responses in this case individual taxpayers regarding SPT reporting services. Annual individual taxpayers through e-filing at KPP Pratama Bangkalan during the Covid-19 pandemic. The method in this research is qualitative with a case study approach. The results of the study indicate that the preparation and implementation of the annual tax return reporting service through e-filing during the covid-19 pandemic has gone very well. Annual SPT reporting services during the pandemic are carried out through virtual Integrated Service Places (TPT). Various preparations for the implementation of SPT reporting services have been carried out, both by KPP Pratama Bangkalan and tax volunteers. In the process of SPT reporting services, they still face various obstacles. Various efforts have been made, so that this virtual TPT service can run optimally. In addition, the response of taxpayers to KPP services is that it has been going well. Taxpayers who report their Annual SPT are served as much as possible even though they are virtual.
This research aims to identify and map the role of the Tax Center of the Faculty of Economics and Business, Universitas Trunojoyo Madura, in fulfilling tax obligations that can increase taxpayer compliance when implementing HPP Law regulations. This research uses qualitative research with a case study approach. The data collection technique was done by triangulation, namely interviews with four informants, and supported by the results of observations and document support. Interviews with informants were conducted in-depth, which refers to three things, namely the role of the tax center, the reaction of taxpayers to the HPP Law policy, and taxpayer compliance. Research informants are individual taxpayers, tax academics, and tax center administrators-determination of informants using a purposive sampling technique. The data analysis technique consists of three stages: data reduction, data presentation, and conclusion drawing. The study results indicate that the Tax center has a strategic role as an institution in higher education. One of its visions and missions aligns with the Directorate General of Taxes. In addition to the functions of education, research and community service, the Tax Center is actively involved and participates in the socialization of the latest tax policy, namely the Law on the Harmonisasi Peraturan Perpajakan (HPP). The Tax Centre's existence is crucial considering that the community, especially in universities, requires information and explanations regarding Program Pengungkapan Sukarela (PPS). Enthusiasm and participation in filling out the Annual SPT are part of the indicators of increasing tax compliance in the university environment, as evidenced by the increased participation of taxpayers in filling out the Annual SPT even during the Covid-19 pandemic.
Penelitian ini bertujuan menganalisis peran relawan pajak dalam pelaporan SPT Tahunan di masa pandemi Covid-19. Dalam penelitian ini menggunakan metode kualitatif, paradigma interpretive dengan pendekatan studi kasus. Teknik pengumpulan data yaitu observasi, wawancara, dan dokumentasi. Uji validitas data menggunakan teknik triangulasi sumber dan triangulasi teknik. Hasil penelitian menunjukkan bahwa peran relawan pajak adalah memberikan pendampingan atau asistensi pada wajib pajak orang pribadi yang menggunakan formulir SPT 1770S dan 1770SS melalui e-filing. Peran relawan pajak dioptimalkan semaksimal mungkin pada masa pandemi covid-19. Pasalnya, asistensi SPT Tahunan dilakukan melalui TPT virtual. Relawan pajak juga memberikan edukasi pada wajib pajak dengan harapan dapat mendorong terwujudnya self assessment system. Hambatan yang dialami oleh relawan pajak diklasifikasi menjadi tiga sudut pandang yakni dari sisi sistem, wajib pajak, dan relawan pajak.Kata Kunci: Peran, Relawan Pajak, SPT Tahunan, Pandemi Covid-19 This study aims to analyze the role of tax volunteers in reporting Annual Tax Returns during the Covid-19 pandemic. In this study using qualitative methods, interpretive paradigm with a case study approach. Data collection techniques are observation, interviews, and documentation. Test the validity of the data using source triangulation techniques and triangulation techniques. The results show that the role of tax volunteers is to provide assistance or assistance to individual taxpayers who use the SPT 1770S and 1770SS forms through e-filing. The role of tax volunteers is optimized as much as possible during the COVID-19 pandemic. The reason is, the assistance for the Annual SPT is carried out through a virtual TPT. Tax volunteers also provide education to taxpayers in the hope of encouraging the realization of a self-assessment system. The obstacles experienced by tax volunteers are classified into three points of view, namely from the system side, taxpayers, and tax volunteers. Keywords: Role, Tax Volunteer, Annual SPT, Covid-19 Pandemic
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