Basis akrual merupakan panduan pokok dalam praktik akuntansi. Kesempatan dari basis akrual ini dimanfaatkan oleh para manajer untuk melakukan tindakan manajemen laba. Secara umum praktik manajemen laba ada atas motivasi dan dorongan tertentu untuk memperoleh target sesuai dengan yang di rencanakan. Penelitian ini bermaksud untuk menggunakan KSP sebagai objek penelitian demi mengenali dan mengerti pandangan apa yang dilakukan manajer pada koperasi simpan pinjam dalam tindakan manajemen laba. Kegiatan analisis ini terpilih koperasi simpan pinjam S dan koperasi simpan pinjam T karena memiliki perbedaan NPL. KSP S telah diketahui memiliki kredit macet yang melampaui di atas batas standar ketentuan kredit macet pada koperasi. Sedangkan KSP T memiliki kredit macet di bawah standar ketentuan. Narasumber pada penelitian ini dipilih dengan purifikasi berdasarkan individu yang telah intensif menyatu dengan bidang yang ditekuni. Penelitian ini memanfaatkan analisis dengan pendekatan interpretif atau hermeneutika. Pendekatan hermeneutika merupakan kegiatan olah fikir dengan menguraikan sebuah tindakan untuk mencari dan menemukan hasilnya. Penelitian ini menunjukkan bahwa praktik manajemen laba yang telah dilakukan oleh manajer KSP akibat terdapat adanya kesempatan untuk kepentingan pemegang saham/anggota koperasi itu sendiri.
This study aims to determine the potential of zakah and issued UMKMcarving furniture and its effect on the welfare of the surrounding community through BAZNAS Jepara district, as well as deepen the knowledge and results of poverty modeling in Jepara district. Methods This research is a qualitative study of triangulation and method.. The result of this research is zakat potential in Jepara very big, especially from carving furniture sector where 91,27% carving furniture entrepreneur know and have understanding about zakahand counting zakah. The distribution of zakah UMKM carving furniture by 19.78% is channeled through Baznas Jepara this is because of the low role of UPZ at sub-district and village level. minimum potential of zakat top of UMKM furniture ukiritung Rp. 1.644.500.000, - and distributed to productive zakat with nominal Rp 25 Million/ recipient of working capital will be received as many as 65 recipients of zakah every year but this potential is not yet programmed by BAZNAS Jepara. In this researchthe awareness and knowledge of the society about zakah is very high, it needs to be socialized about zakah on the company, the preparation of existing financial instruments of zakah, and zakah can be as tax deductions.
Sebelum dan Sesudah Penerapan Standar Akuntansi Pemerintah Akrual. Penelitian ini memiliki tujuan untuk mengetahui terjadinya flypaper effect pada pemerintah daerah sebelum dan sesudah penerapan Standar Akuntansi Pemerintah Berbasis Akrual. Metode yang digunakan dalam penelitian ini adalah regresi multipel dan paired sample t-test. Penelitian ini menunjukkan bahwa fenomena flypaper effect semakin berkurang setelah penerapan Standar Akuntansi Pemerintah. Meskipun demikian, penurunya kecil. Hal ini disebabkan oleh belum adanya syarat dan kepastian kebijakan teknis dalam pemberian dana alokasi umum. Oleh karena itu, faktor kelembagaan dan kepastian kebijakan teknis harus dibuat.
The largest state revenue comes from taxes. Even though the number of taxpayers is increasing from year to year, the tax revenue in Indonesia is still relatively low, since taxpayer compliance is still low. This study aims to determine the factors that influence individual taxpayer compliance in paying taxes at Jepara, Indonesia. The study uses a quantitative approach with a population of individual taxpayers who are registered at the tax office of Jepara, Indonesia. The number of samples is obtained by 100 respondents using the Slovin formula. The sampling technique was a convenience sampling technique. The data analysis method used is multiple regression analysis and Moderated Regression Analysis (MRA). Based on the test, it is found that the quality of tax authorities service, understanding and knowledge of taxation, tax sanctions, tax socialization, taxpayer awareness and perceptions of tax effectiveness have an influence on taxpayer compliance. In addition, the employment status of Civil Servants is more compliant in paying taxes since their income tax has been routinely deducted by the employer on the paid income.
Tax amnesty is a type of remission program for taxpayers where they are freed from their tax obligations but, in exchange for the tax liability forgiveness, have to pay a redemption amount of money and disclose incomplete or unreported income in their previous tax periods, without having to face theadministrative penalty or tax prosecution. The short-term purpose of tax amnesty is to increase the country's income in large quantities in a short time. In the long-term, this program is intended to form a wider database so that the government can increase the number of taxpayers and level of tax compliance. This study aims to determine the differences in taxpayer compliance during the periods before (pre-test) and after (pro-test) the Indonesian Tax Amnesty program which ended on March 31, 2017. The population was taken from the total data of taxpayers registered in KPP Pratama Jepara. The sample for this research includes 100 respondents based on Slovin's formula calculation. The sampling was done using purposive sampling, and the type of data used was primary data collected via questionnaire distribution. The method used for the data analysis was a paired sample t-test. The results showed that the taxpayer compliance between the pretest and protest of tax amnesty program changed. This difference indicates an increase in taxpayer compliance, although still very low.
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