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Annual International Conference on Accounting Research (AICAR 2019)

Event starts on 2019.11.06 for 2 days in Jakarta

http://aicar.stei.ac.id | https://ifory.id/conf-abstract/K7taCJeXf

Page 3 (data 61 to 68 of 68) | Displayed ini 30 data/page

The Influence of Revenues and Capital Expenditures to the Human Development Index at 4 Provinces in Indonesia
Basyiruddin Nur - Rahmat Yuliansyah

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Corresponding Author
Basyiruddin Nur

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia

Abstract
The aim of this study is to prove empirically the influence of Revenues and Capital Expenditures to the Human Development Index at 4 Provinces in Indonesia. The research method is quantitative descriptive. By quantitative descriptive method, the researcher intends to analyze the relationship among variables with double regression technique. The population in this research will cover 4 provinces namely the Provinces of DKI Jakarta, Central Java, Nusa Tenggara Barat and Lampung since 2014 to 2017. Provinces of DKI Jakarta and Central Java will represent the provinces whose big amount of Revenues and Capital Expenditures. While the provinces of Nusa Tenggara Barat and Lampung will represent the provinces whose small amount of Revenues and Capital Expenditures. The following data of this study are downloaded from Government Websites and Central Agency of Statistics, namely Local Government Financial Reports and Human Development Index. This study will utilize the software of SPSS version 21. The result of the study indicates that Revenues and Capital Expenditures have positive, significant and simultanously influence to the Human Development Index

Keywords
Revenues, Capital Expenditures, Human Development Index

Topic
Public Sector Accounting

Link: https://ifory.id/abstract/8xKqrDNVRwLn


THE INFLUENCE OF TAX RATE AND TAX SANCTION ON TAX COMPLIANCE OF NON-EMPLOYEES ( A CASE STUDY IN KPP PRATAMA BANDUNG CIBEUNYING)
Rizki Indrawan (a), Vicky Dzaky Cahaya Putra (b)

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Corresponding Author
rizki indrawan

Institutions
a) Faculty of Economic and Business General Achmad Yani University, Jalan Terusan Jenderal Sudirman-Cimahi. rizki.indrawan20[at]gmail.com
b) Faculty of Economic and Business General Achmad Yani University, Jalan Terusan Jenderal Sudirman-Cimahi

Abstract
This study aims to examine how tax rate and tax sanction retribution increase tax compliance. Independent variables in this study are tax rate and tax sanction and dependent variables are tax compliance of non-employees. Development of developing countries in various fields is being actively carried out by the current government to meet the various needs of its people, so this requires the government to think of what steps should be taken in raising funds and optimizing state revenues as much as possible as taxes. Non-employee taxpayer compliance in the city of Bandung as a whole is classified as compliant in carrying out its tax obligations. However, there are still some things that are considered sufficient by the taxpayer in terms of tax rates and tax sanction. This is because non-employee personal taxpayer compliance is still inadequate because tax rates and tax sanction are still not optimal in their application. The selected sample is the tax compliance of non-employees registered in KPP Pratama Bandung Cibeunying. The data used in this study is primary data with a result of the questionnaire distributed directly to individual tax payers non-employees. This study wants to know the effect of tax rate and tax sanctions on tax compliance. This research is quantitative research using the partial least square (PLS-SEM) method. The population in this study is tax compliance of non-employees registered SPT period 2017 in KPP Pratama Bandung Cibeunying. The sample in this study is individual taxpayers not employees small and medium business activities in Padasuka village. The result of this study can explain the tax compliance of non-employees that are influenced by the tax rate and tax sanction.

Keywords
tax rate, tax sanction, tax compliance of non-employees

Topic
Taxation

Link: https://ifory.id/abstract/gnGXuCVZ36xq


The Influence of Trust, Religiosity, Income and Quality of Accounting Information on Muzakis Decision to Distribute Zakah, Infaq and Sadaqah Case Study of Successful Zakah Institution in Depok.
Nursanita Nasution, Faris Faruqi, A. Suhaeti

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Corresponding Author
Nursanita Nasution

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia

Abstract
This study aims to examine the influence of trust, religiosity, income and the quality of accounting information on the decision of muzaki to distribute zakah, donations and sadaqa to the case study of the Zakat Sukses Institute in Depok, West Java. This research uses quantitative causality research. The study population is the zakah payers muzaki through the Successful Zakat Institute (LAZIF) in the city of Depok. The data used in the form of primary data by distributing questionnaires to 40 muzaki. Data analysis using descriptive statistics through multiple linear regression analysis with the help of the SPSS program. The results of this study indicate that trust, religiosity and income have a positive and significant effect on the decision of muzaki to distribute zakah, donation and sadaqoh. The belief and attitude of ones religiosity becomes the dominant factor of someone issuing zakah from some of their assets. So that the high income is certainly a large amount of zakah he pays. While the quality of accounting information has a negative effect on the decision of muzaki to distribute zakah, infaq and sadaqa , it means that muzaki has not used the zakah report in making a decision on where the zakah will be distributed

Keywords
Zakah, , Trust, Religiosity, Income, Quality of Accounting Information

Topic
Islamic Accounting

Link: https://ifory.id/abstract/g4XNMFHyRu9J


THE INFLUENCE OF UNDERSTANDING, TAXATION SANCTION, AND LEVEL OF TRUST IN GOVERNMENT FOR TAX PAYER COMPLIANCE FOR PAY PROPERTY TAX
1. Desy Amaliati Setiawan SE, M.Ak ; 2. Rahmat Yuliansyah, S.E. Ak., M. Ak.,CA ; 3. Rayahu Sri Mumpuni

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Corresponding Author
Desy Amaliati

Institutions
SEKOLAH TINGGI ILMU EKONOMI INDONESIA

Abstract
This research aims to knowing effect understanding tax, tax sanction, and level of trust in the goverment againts taxpayers compliance in paying land and building tax - rural and urban in the sub-district Jatinegara. The population in this research were PBB-P2 taxpayers registered in Jatinegara sub-district as many as 27,761 taxpayers. The sample in this study amounted to 100 taxpayers obtained from the results of calculations using the Slovin formula. The method of collecting data in this study by distributing questionnaires. Questionnaire tests in this research, namely data quality test, classic assumption test, and hypothesis test. The results of this research indicate that there is a significant effect of the understanding variable on taxpayer compliance in PBB-P2 payments. This is evidenced by the positive regression coefficient (0.307) and tcount greater than the value of ttable (4.408> 1.98498) at the significance value (0,000 < 5%). There is a significant effect of tax sanction variable on taxpayer compliance in PBB-P2 payments. This is evidenced by the negative regression coefficient (-0.209) and tcount smaller than the value of ttable (-1.452 < 1.98498) at the significance value (0,150 > 5%). There is a significant effect of the level of trust in the government variable on taxpayer compliance in PBB-P2 payments. This is evidenced by the positive regression coefficient (0.654) and tcount greater than the value of ttable (6.540 > 1.98498) at the significance value (0,000 < 5%). Understanding, tax Sanctions, and the level of trust in the government have a significant effect of a manner together on taxpayers compliance in PBB-P2 payments. This is evidenced by the value of Fcount which is greater than the value of Ftable (28,113 > 2,70) at the significance value (0,000 < 5%). Keywords : Compliance PBB-P2 Taxpayers, Understanding of Taxes, Tax Sanctions, Level of Trust in the Government

Keywords
Keywords : Compliance PBB-P2 Taxpayers, Understanding of Taxes, Tax Sanctions, Level of Trust in the Government

Topic
Accounting Education

Link: https://ifory.id/abstract/XHBTpDmdwQhq


The Operational Water Audit On Distribution Function PDAM Tirta Bhagasasi Tambun Branch
Muhammad Hasbi Saleh (a*), Viki Faradila (b)

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Corresponding Author
Muhammad Hasbi Saleh

Institutions
a)Department of Accounting
Sekolah Tinggi Ilmu Ekonomi Indonesia
Jakarta, Indonesia
*m.hasbi_saleh[at]stei.ac.id
b) Sekolah Tinggi Ilmu Ekonomi Indonesia
Jakarta, Indonesia
vikifa94[at]gmail.com

Abstract
This research aims to study whether water distribution function of PDAM Tirta Bhagasasi Bekasi Branch has been effective based on service claim and complaint from the customers. The research also aims to determine whether the PDAM has implemented water audit and comply to the level of water loss PDAM according to water standard. This research uses descriptive research type of qualitative approach, which is compiled by data analysis method in the form of preliminary examination, review and testing on management control system, detailed audit, and audit report which yield recommendation to the company. The unit of analysis of this research is the Distribution Division of PDAM Tirta Bhagasasi Bekasi Tambun Branch. The data used in this research are primary and secondary data. Data collection techniques used library research methods, observation, interviews, questionnaires and documentation. The result of the research proved that the company has an organizational structure with clear division of tasks, and the company policies regarding the distribution process so that the implementation of water distribution at PDAM Tirta Bhagasasi Bekasi Branch Tambun is efficient, but not fully effective, because there were still some deviations may result in a loss to the company. In addition, PDAM has not implemented water audit and water loss rates according to the water audit exceeding 10%, which according to the American Water Work Association (AWWA) should be complied to reduce the rate of water loss.

Keywords
Operational Audit, Water Audit, Distribution Function

Topic
Auditing

Link: https://ifory.id/abstract/Q3EkaxUBmwZg


Triple Bottom Line Model Towards Sustainability Report
Adrie Putra (a*), Jatmiko (b), Hermanto (c)

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Corresponding Author
Adrie Putra

Institutions
a) Faculty of Economics and Bussiness, Esa Unggul University
*adrie.putra[at]esaunggul.ac.id
b) Faculty of Economics and Bussiness, Esa Unggul University
c) Faculty of Economics and Bussiness, Esa Unggul University

Abstract
Abstract This study aims to empirically examine the effect of the application of the Elkington triple bottom line concept on the sustainability report. The analysis in this study uses the independent variable Profit with a Return on Asset (ROA) proxy, People with an Intellectual Capital (IC) proxy, and Planet with a Corporate Social Responsibility (CSRi) proxy index. The sample used in this study is publicly traded companies incorporated in the mining industry. This study uses sampling with a purposive sampling method. Collecting data with a literature study, where 145 samples were collected by companies. Data analysis method used in this study uses multiple regression analysis, by testing the hypothesis F test and t test. The results in this study indicate that the concept of a triple bottom line has not fully influenced the sustainability report in accordance with the concept put forward by Elkington, the results of the research are acceptable research models, while the partial profit and people test shows a significant influence on sustainability report reporting, while the planet does not significantly influence the sustainability report.

Keywords
People, Planet, Profit, Sustainability Report

Topic
Sustainability Reporting

Link: https://ifory.id/abstract/xkK9d28uPDcj


Trust in Intermediaries as a Mediator between Perceived Effectiveness of Escrow Services and Repurchase Intention
Avincennia Vindy Fitriana (a); Ratna Dewi Kusumawati (b)

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Corresponding Author
Ratna Dewi Kusumawati

Institutions
(a) Accounting
Universitas Bina Insani
Bekasi, Indonesia
ratnadewi1991[at]gmail.com

(b) Accounting
Universitas Bina Insani
Bekasi, Indonesia
avincennia29[at]gmail.com

Abstract
Abstract: Theory of reasoned action is a theory that explain and predict intention behavior. Previous study reveals that trust in the community of seller mediates the relationship between PEES and intention to purchase. Other research reveals that in e-commerce, trust can be seen not only trust in the community of sellers but also trust in intermediaries. This study develop previous study using trust in intermediaries variable as a mediator in the relationship between PEES and repurchase intention. The purpose of this study is to investigate the role of Trust to Intermediary as a mediator variable between PEES and repurchase intentions. This research was conducted by distributing surveys online to 138 respondents who had buy at marketplace in Indonesia in the last 6 months. The data were processed using Path Analysis. The finding indicates that Trust to Intermediary can be a mediator between PEES and repurchase intentions. Further, we found that PEES affects Repurchase Intention directly. We can conclude that PEES affects repurchase intention directly and indirectly with Trust in intermediaries as a mediator. The finding of this study helps the intermediaries business entities that their escrow services increase customer-s trust and increase customer-s intention to repurchase.

Keywords
perceived effectiveness of escrow services; trust to intermediary; repurchase intention; e-commerce; customer

Topic
Information System

Link: https://ifory.id/abstract/3rVKLqgpkAw7


TUNNELING INCENTIVE, MECHANISM BONUS AGAINTS TRANSFER PRICING DECISIO (EMPERICAL STUDY ON MANUFACTURING COMPANIES IN INDONESIA STOCK EXCHANGE PERIOD 2012-2018)
Merliyana, Enung Siti Saodah

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Corresponding Author
Merliyana SE, M.Ak

Institutions
Sekolah Tinggi Ilmu Ekonomi Indonesia

Abstract
Abstract – This study aims to examine whether tunneling incentives and bonus mechanisms affect the companys decision to transfer pricing. This study uses a qualitative approach and the research sample used in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2012 until 2018, amounting to 210 companies where the determination of the use of these companies is determined by the purposive sampling method. The data used in this study are secondary data and logistic regression analyzed with software Eviews 9. The results of this study indicate that tunneling incentives have a positive effect on the companys decision to transfer pricing, and the bonus mechanism has a negative effect on the companys decision to transfer pricing. The coefficient of determination is 0.332. This result shows that 33.2% of transfer pricing is influenced by tunneling incentives and bonus mechanisms. While the rest is influenced by variables outside of tunneling incentives and bonus mechanisms.

Keywords
Tunneling Incentive, Mechanisms Bunus, Transfer Pricing

Topic
Taxation

Link: https://ifory.id/abstract/zykd3KLTpHMG


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