Transcript
LEMBAR
HASIL PENILAIAN SEJAWAT SEBIDANG ATAU PEER REVIEW
KARYA ILMIAH : JURNAL ILMIAH
Judul karya ilmiah (artikel) : The Determinants of Taxpayer Compliance with Tax Awareness as a
Mediation and Education for Moderation
Jumlah Penulis : 4 Orang
Status Pengusul : Penulis ke 2 Nama Penulis : Dr. Indira Januarti, SE, M.Si, Akt
Identitas
Jurnal Ilmiah
: a. Nama Jurnal : Jurnal Ilmiah Akuntansi dan Bisnis
: b. Nomor ISSN : p-ISSN 2302-514X e-ISSN 2302-1018
: c. Volume, nomor, bulan,
tahun
: Vol 15, issue 1, 2020, Januari pp. 1 s/d 12
: d. Penerbit : Universitas Udayana
: e. DOI artikel (jika ada) :
: f. Alamat web jurnal : https://ojs.unud.ac.id/index.php/jiab/article/view/515
62
: g. Terindeks di scimagojr /
Thomson Reufer ISI
knowledge atau di
nasional / terindeks di
DOAJ, CABi, Copernicus
: ARJUNA Sinta 2, Garuda, Crosssref, DOAJ, Google
http://sinta.ristekbrin.go.id/journals/detail?id=319
Kategori Publikasi Jurnal Ilmiah : : Jurnal Ilmiah Internasional /Internasional bereputasi
(beri pada kategori yang tepat) Jurnal Ilmiah Nasional Terakreditasi Jurnal Ilmiah Nasional/ Nasional terindeks di DOAJ, CABI, Copernicus
Hasil Penilaian Peer Review :
Komponen
Yang Dinilai
Nilai Maksimal Jurnal Ilmiah Nilai Akhir
Yang
Diperoleh
Internasional
bereputasi
(Maks 40)
Internasional Nasional
Terakreditasi
(Maks 25)
Nasional
Tidak
Terakreditasi
(Maks 10)
Nasional
Terindeks
DOAJ dll.
(Maks 20)
a. Kelengkapan unsur isi artikel (10%) 4 2 2,5 1 2 2,1 b. Ruang lingkup dan kedalaman pembahasan
(30%) 12 6 7,5
3 6
7 c. Kecukupan dan kemutahiran data/informasi
dan metodologi (30%) 12 6 7,5
3 6
7 d. Kelengkapan unsur dan kualitas penerbit
(30%) 12 6 7,5
3 6
7 Total = (100%) 40 20 25 10 20 22,5
Nilai pengusul = = (40% X 22,5)/3=3
KOMENTAR / ULASAN PEER REVIEW
Kelengkapan dan kesesuaian unsur Penulisan sudah cukup sesuai dan lengkap, mencakup; judul, pendahuluan,, sampai dengan kesimpulan dan daftar pustaka. Subtansi artikel cukup relevan dengan bidang ilmu pengusul.
Ruang lingkup dan kedalaman pembahasan Substansi artikel cukup sesuai dengan ruang lingkup jurnal (Jurnal Ilmiah Akuntansi dan Bisnis). Kedalaman pembahasan cukup baik didukung dengan sumber rferensi yang memadai.
Kecukupan dan Kemutakhiran Data &
Metodologi
Data dan metodologi merupakan metode yang cukup baru dengan hasil penelitian menunjukkan cukup adanya kebaruan informasi tentang Taxpayer Compliance, Tax Awareness as, and Education.
Kelengkapan unsur dan kualitas penerbit Jurnal ini termasuk sebagai nasional terakreditasi ARJUNA Sinta 2, Garuda, Crosssref, DOAJ,
Google http://sinta.ristekbrin.go.id/journals/detail?id=319.
Indikasi plagiasi Hasil uji ternutin menunjukkan similarity index = 9%
Kesesuaian bidang ilmu Jurnal cukup selaras dengan bidang ilmu pengusul, yaitu Akuntansi . Jurnal cukup selaras dengan bidang ilmu pengusul, yaitu Akuntansi .
Semarang, 2020
Reviewer 1
Prof. Dr. Abdul Rohman, M.Si, Akt
NIP. 196601081992021001
Departemen Akuntansi FEB Undip
Jabatan Fungsional : Guru Besar
LEMBAR
HASIL PENILAIAN SEJAWAT SEBIDANG ATAU PEER REVIEW
KARYA ILMIAH : JURNAL ILMIAH
Judul karya ilmiah (artikel) : The Determinants of Taxpayer Compliance with Tax Awareness as a
Mediation and Education for Moderation
Jumlah Penulis : 4 Orang
Status Pengusul : Penulis ke 2 Nama Penulis : Dr. Indira Januarti, SE, M.Si, Akt
Identitas
Jurnal Ilmiah
: a. Nama Jurnal : Jurnal Ilmiah Akuntansi dan Bisnis
: b. Nomor ISSN : p-ISSN 2302-514X e-ISSN 2302-1018
: c. Volume, nomor, bulan,
tahun
: Vol 15, issue 1, 2020, Januari pp. 1 s/d 12
: d. Penerbit : Universitas Udayana
: e. DOI artikel (jika ada) :
: f. Alamat web jurnal : https://ojs.unud.ac.id/index.php/jiab/article/view/515
62
: g. Terindeks di scimagojr /
Thomson Reufer ISI
knowledge atau di
nasional / terindeks di
DOAJ, CABi, Copernicus
: ARJUNA Sinta 2, Garuda, Crosssref, DOAJ, Google
http://sinta.ristekbrin.go.id/journals/detail?id=319
Kategori Publikasi Jurnal Ilmiah : : Jurnal Ilmiah Internasional /Internasional bereputasi
(beri pada kategori yang tepat) Jurnal Ilmiah Nasional Terakreditasi Jurnal Ilmiah Nasional/ Nasional terindeks di DOAJ, CABI, Copernicus
Hasil Penilaian Peer Review :
Komponen
Yang Dinilai
Nilai Maksimal Jurnal Ilmiah Nilai Akhir
Yang
Diperoleh
Internasional
bereputasi
(Maks 40)
Internasional Nasional
Terakreditasi
(Maks 25)
Nasional
Tidak
Terakreditasi
(Maks 10)
Nasional
Terindeks
DOAJ dll.
(Maks 20)
a. Kelengkapan unsur isi artikel (10%) 4 2 2,5 1 2 2,5
b. Ruang lingkup dan kedalaman pembahasan
(30%)
12 6 7,5
3 6 7
c. Kecukupan dan kemutahiran data/informasi dan metodologi (30%)
12 6 7,5
3 6 6,9
d. Kelengkapan unsur dan kualitas penerbit (30%)
12 6 7,5
3 6 7
Total = (100%) 40 20 25 10 20 23,4
Nilai pengusul = 0.,4/3
3,12
KOMENTAR / ULASAN PEER REVIEW
Kelengkapan dan kesesuaian unsur Unsur yang dinilai telah ditulis dengan lengkap dan baik.
Ruang lingkup dan kedalaman pembahasan Peraturan perpajakan yang baru dan fokus negara terhadap pajak, maka sangat relevan penelitian ini dilakukan. Dengan menggunakan teori atribusi yang memberikan penjelasan bahwa ketaatan seseorang untuk memauthi peratauran dipengaruhi oleh faktor internal dan eksternal telah dijelaskan dengan baik.
Pembahasan hipotesis didukung dengan argumn yang baik dan beradsarkan hasil pengolahan data yang ada.
Kecukupan dan Kemutakhiran Data &
Metodologi
Penelitian menggunakan data promer. Penjelasan terkait dengan metode penelitian telah dilakukan dengan baik. Artikel pendukung banyak yang terbarukan 5 tahun dari sekarang.
Kelengkapan unsur dan kualitas penerbit Jurnal terakreditasi dengan No. 21 / E / KPT/ 2018, Masuk kategori Sinta 2” dari Vol. 11 No.1 Tahun 2016 sampai Vol. 15 No. 2 Tahun 2020.
Indikasi plagiasi 9%
Kesesuaian bidang ilmu Bidang kajian akuntansi keperilakukan di perpajakan untuk mengetahui faktor yang mempengaruhi ketaatan terhadap pembayaran pajak
Semarang, April 2020
Reviewer 2
Prof. Faisal, SE, M.Si, Ph.D
NIP. 197109042001121001
Departemen Akuntansi FEB Undip
Jabatan Fungsional : Guru Besar
v
VOLUME 15 ISSUE 1 JANUARY 2020 p-ISSN 2302-514X, e- ISSN 2303-1018
Do Individual Risk Attitudes, Experience, and Organizational Culture
Influence the Conservatism of Indonesian Auditors? Agus Fredy Maradona
Disclosure of Risk Factors on Prospectus and Initial Public Offerings (IPO)
Performance: Evidence from Indonesia Randy Kuswanto
Role of Hedging Mechanism in Maintaining Volatility Cash Flow and Growth
Opportunity and Their Impact on Investor Reaction Hartono, Oktavianus Pasoloran, Fransiskus Eduardus Daromes
Analyzing and Formulating a Statutory General Anti-Avoidance Rule (GAAR) in Indonesia Suparna Wijaya, Dewi Sekarsari Kusumaningtyas
The Determinants of Taxpayer Compliance with Tax Awareness as a
Mediation and Education for Moderation Pancawati Hardiningsih, Indira Januarti, Rachmawati Meita Oktaviani, Ceacilia Srimindarti
Tax Authority Versus Peer Communication: The Influence of Trust,
Service Climate, and Voluntary Cooperation Elisa Tjondro, Lajuntri Patuli, Richard Andrianto, Delitha Julitha
Corporate Governance, Market Share, and Intellectual Capital Disclosure:
Evidence from the Indonesian Agriculture and Mining Sectors Saarce Elsye Hatane, Elenne Stefanie Kuanda, Elizabeth Cornelius, Josua Tarigan
Influence of Intellectual/Emotional/Spiritual Intelligence, Independence, and Tri Hita
Karana on Auditor Performance I Gusti Ayu Made Asri Dwija Putri, Ni Gusti Putu Wirawati
Effect of Governance on the Efficiency of the Indonesian Banking Industry Fransiska Novina Hayu Indrianti, Sutrisno T., Erwin Saraswati
Tax Sanctions from the Authority Perspective Cindy Fitria Sumuan, Fidiana
The Impact of Internal Control and Individual Morals on Fraud: An Experimental Study Efrizon, Rahmat Febrianto, Rayna Kartika
Development of Management Control System Research: Study on Behavioral Research
in Accounting Journal (2006–2018) SeTin SeTin, Yvonne Agustine
Volume 15
Issue 1
Page 1-140
Denpasar January 2020
p-ISSN 2302-514X
e-ISSN 2303-1018
JURNAL ILMIAH
AKUNTANSI DAN BISNIS
JURNAL ILMIAH
AKUNTANSI DAN BISNIS
JIAB JURNAL ILMIAH AKUNTANSI DAN BISNIS
p-ISSN 2302-514X, e-ISSN 2303-1018
VOLUME 15 ISSUE 1, JANUARY 2020, Page 1-140
Jurnal Ilmiah Akuntansi dan Bisnis (JIAB) aims as a media of information and exchange of
scientific articles between teaching staff, alumni, students, practitioners and observers of science
in accounting and business. JIAB editors received scientific articles from empirical research and
theoretical studies related to accounting and business, which of course have never been
published elsewhere. Jurnal Ilmiah Akuntansi dan Bisnis (JIAB) is published twice a year in
January and July by the Accounting Department of Udayana University collaborated with the
Ikatan Sarjana Ekonomi Indonesia (ISEI). Editor In Chief
Dodik Ariyanto, Faculty of Economics and Business, Udayana University
(Scopus ID: 57211398891)
Managing Editor
I Gusti Ayu Eka Damayanthi, Faculty of Economics and Business, Udayana University
(Scopus ID: 57200207404)
Ayu Aryista Dewi, Faculty of Economics and Business, Udayana University
(Scopus ID: 57213172617)
Associate Editor
Yuni Yuningsih, Curtin University
(Scopus ID: 36620017700)
Editorial Board
Agoes Ganesha Rahyuda, Ikatan Sarjana Ekonomi Indonesia (ISEI)
(Scopus ID: 57195473487)
Noor Adwa Sulaiman, University of Malaya
(Scopus ID: 55968241600)
Phong Thanh Nguyen, Ho Chi Minh City Open University
(Scopus ID: 57211379007)
Shankar Kathiresan, Alagappa University
(Scopus ID: 56884031900)
Adji Achmad Rinaldo Fernandes, Faculty of Math and Science, Brawijaya University
(Scopus ID: 56374014200)
I G. A. M. Asri Dwija Putri, Faculty of Economics and Business, Udayana University
Ni Putu Sri Harta Mimba, Faculty of Economics and Business, Udayana University
(Scopus ID: 36442521600)
Ardi Gunardi, Faculty of Economics and Business, Pasundan University
(Scopus ID: 57191667735)
Dewa Gede Wirama, Faculty of Economics and Business, Udayana University
Administration
I Ketut Suadnyana, Faculty of Economics and Business, Udayana University
I Made Gilang Jhuniantara, Faculty of Economics and Business, Udayana University
Ni Putu Cempaka Widyawati, Faculty of Economics and Business, Udayana University
Editor’s Address
Journal Room, BJ Building Lt. 3, Faculty of Economics and Business,
Udayana University
Managed by Accounting Department and in collaboration with
Association of Indonesian Bachelor of Economics Denpasar Branch
P. B. Sudirman Street Denpasar-Bali, Indonesia
E-mail : jurnal.akuntansibisnis@unud.ac.id
Telp. 0361-255511 / Fax. 0361-223344
https://ojs.unud.ac.id/index.php/jiab/index
JIAB JURNAL ILMIAH AKUNTANSI DAN BISNIS
p-ISSN 2302 - 514X, e-ISSN 2303-1018
VOLUME 15 ISSUE 1, JANUARY 2020
i
TABLE OF CONTENTS
Editor’s Introduction .......................................................................................................................... ii
Do Individual Risk Attitudes, Experience, and Organizational Culture Influence the
Conservatism of Indonesian Auditors?
Agus Fredy Maradona .......................................................................................................................... 1-14
Disclosure of Risk Factors on Prospectus and Initial Public Offerings (IPO)
Performance: Evidence from Indonesia
Randy Kuswanto ................................................................................................................................... 15-22
Role of Hedging Mechanism in Maintaining Volatility Cash Flow and Growth
Opportunity and Their Impact on Investor Reaction
Hartono Hartono, Oktavianus Pasoloran, Fransiskus Eduardus Daromes ............................................ 23-34
Analyzing and Formulating a Statutory General Anti-Avoidance Rule (GAAR) in
Indonesia
Suparna Wijaya, Dewi Sekarsari Kusumaningtyas .............................................................................. 35-48
The Determinants of Taxpayer Compliance with Tax Awareness as a Mediation and
Education for Moderation
Pancawati Hardiningsih, Indira Januarti, Rachmawati Meita Oktaviani, Ceacilia Srimindarti ............ 49-60
Tax Authority Versus Peer Communication: The Influence of Trust, Service Climate,
and Voluntary Cooperation
Elisa Tjondro, Lijuntri Patuli, Richard Andrianto, Delitha Julitha ....................................................... 61-74
Corporate Governance, Market Share, and Intellectual Capital Disclosure: Evidence
from the Indonesian Agriculture and Mining Sectors
Saarce Elsye Hatane, Elenne Stefanie Kuanda, Elizabeth Cornelius, Josua Tarigan ........................... 75-84
Influence of Intellectual/Emotional/Spiritual Intelligence, Independence, and Tri Hita
Karana on Auditor Performance
I Gusti Ayu Made Asri Dwija Putri, Ni Gusti Putu Wirawati .............................................................. 85-92
Effect of Governance on the Efficiency of the Indonesian Banking Industry
Fransiska Novina Hayu Indrianti, Sutrisno T., Erwin Saraswati .......................................................... 93-106
Tax Sanctions from the Authority Perspective
Cindy Fitria Sumuan, Fidiana Fidiana .................................................................................................. 107-118
The Impact of Internal Control and Individual Morals on Fraud: An Experimental Study
Efrizon Efrizon, Rahmat Febrianto, Rayna Kartika .............................................................................. 119-126
Development of Management Control System Research: Study on Behavioral Research
in Accounting Journal (2006–2018)
SeTin SeTin, Yvonne Augustine .......................................................................................................... 127-140
Subject Index ....................................................................................................................................... 141-142
Author Index ....................................................................................................................................... 143
Reviewer .............................................................................................................................................. 144
Guidelines for Writing ........................................................................................................................ 145-147
List of Previous Articles
JIAB JURNAL ILMIAH AKUNTANSI DAN BISNIS
p-ISSN 2302 - 514X, e-ISSN 2303-1018
VOLUME 15 ISSUE 1, JANUARY 2020
ii
EDITOR’S INTRODUCTION
Dear reader,
Jurnal Ilmiah Akuntansi dan Bisnis (JIAB) is published twice a year, in January and July. JIAB
is published with reference to the Periodical Accreditation Guidelines (Number 49 / Dikti / Kep / 2011)
as well as the JIAB Article Writing Guidelines included at the end of this journal. JIAB aims as a media
of information and exchange of scientific articles between teaching staff, alumni, students, practitioners
and observers of science in the fields of accounting and business. The JIAB editorial staff received
various scientific articles as a result of empirical research and theoretical studies related to accounting
and business, which of course have never been published in other media. For the first time in Volume 15
Issue 1 January 2020, JIAB published an article which was entirely in English.
JIAB Volume 15 Issue 1 January 2020 published twelve scientific articles on various interesting
topics with quantitative and qualitative analysis. Journal topics published in this number consist of Do
Individual Risk Attitudes, Experience, and Organizational Culture Influence the Conservatism of
Indonesian Auditors?, Disclosure of Risk Factors on Prospectus and Initial Public Offerings (IPO)
Performance: Evidence from Indonesia, Role of Hedging Mechanism in Maintaining Volatility Cash
Flow and Growth Opportunity and Their Impact on Investor Reaction, Analyzing and Formulating a
Statutory General Anti-Avoidance Rule (GAAR) in Indonesia, The Determinants of Taxpayer
Compliance with Tax Awareness as a Mediation and Education for Moderation, Tax Authority Versus
Peer Communication: The Influence of Trust, Service Climate, and Voluntary Cooperation, Corporate
Governance, Market Share, and Intellectual Capital Disclosure: Evidence from the Indonesian
Agriculture and Mining Sectors, Influence of Intellectual/Emotional/Spiritual Intelligence,
Independence, and Tri Hita Karana on Auditor Performance, Effect of Governance on the Efficiency of
the Indonesian Banking Industry, Tax Sanctions from the Authority Perspective, The Impact of Internal
Control and Individual Morals on Fraud: An Experimental Study and Development of Management
Control System Research: Study on Behavioral Research in Accounting Journal (2006–2018).
Jurnal Ilmiah Akuntansi dan Bisnis (JIAB) indexed by crossref, SINTA 2 Riset Dikti, IPI,
Google Scholar, Directory Of Open Access Journals (DOAJ). We are waiting for the participation of
readers to submit the best articles for us to publish in subsequent editions.
Happy reading,
Editorial Team
Do Individual Risk Attitudes, Experience, and Organizational Culture Influence
The Conservatism of Indonesian Auditors?
Agus Fredy Maradona
Faculty of Economics and Business, Universitas Pendidikan Nasional, Indonesia
email: agusfredym@undiknas.ac.id
1Maradona, Do Individual Risk ...
DOI: https://doi.org/10.24843/JIAB.2020.v15.i01.p01
INTRODUCTION
This study examines the factors that influence
the judgement and decision of auditors when
performing an audit of financial statements in
Indonesia. Specifically, this study investigates the
effect of individual risk attitude, experience, and
organisational culture on the conservatism of auditors
when performing audit procedures on items of
financial statements of their clients. As the Indonesian
financial accounting standards are moving closer to
full adoption of the International Financial Reporting
Standards (IFRS), these Indonesian standards have
become more principles-based, and less rules-based,
in comparison to the previous versions of the
standards (Maradona & Chand, 2018).
Principles-based accounting standards demand
extensive use of professional judgements and require
company managers to make a significant number of
accounting estimates in their financial statements
(Nobes, 2005; Bennett, Bradbury, & Prangnell, 2006;
Carmona & Trombetta, 2008; Bradbury & Schröder,
2012; Wehrfritz & Haller, 2014). As managers can
exercise their judgments and discretions when
determining accounting estimates, and as there have
been cases where auditors have been held
responsible for failure to properly evaluate such
estimates, there has been a growing concern by
authorities over the conservatism of auditors when
evaluating these judgements and estimates (see Firth,
Mo, & Wong, 2014). This issue, in turn, has also
attracted growing attention in the auditing literature
(Lu & Sapra, 2009; Feldmann & Read, 2010; Firth,
Mo, & Wong, 2014; Lennox & Kausar, 2017).
Conservatism is one of the oldest principles in
accounting and auditing (Watts, 2003; Lu & Sapra,
2009). The Financial Accounting Standards Board
(FASB) (1980) defines accounting conservatism as
“a prudent reaction to uncertainty to try to ensure
that uncertainties and risks inherent in business
situations are adequately considered” (par. 95). In a
more elaborate manner, Gray (1988) defines
conservatism in the context of financial reporting as
ABSTRACT
This study examines the effects of individual risk attitudes, professional
experience, and organizational culture on auditor conservatism in
Indonesia. On the basis of a factorial survey involving 153 auditors in
three major cities in Indonesia (Jakarta, Surabaya, and Denpasar),
this study finds strong evidence that, compared with others, auditors
with a lower tendency to take risks and those who have less
professional experience tend to be more conservative when
performing audit tasks. Nonetheless, this study does not find evidence
of the influence of organizational culture on auditor conservatism.
Overall, the findings of this study could be of interest to professional
associations, regulatory bodies, and other policymakers in Indonesia
and other countries as they attempt to constrain aggressive reporting
through high-quality independent audits by public accountants in their
jurisdictions.
Keywords: Auditor conservatism, risk attitudes, experience,
organisational culture, auditing standards.
Received:
01 November 2019
Revised:
29 November 2019
Accepted:
08 January 2020
ARTICLE INFORMATION:
Volume 15
Issue 1
January 2020
Page 1 - 14
p-ISSN 2302-514X
e-ISSN 2303-1018
Jurnal Ilmiah Akuntansidan Bisnis(JIAB)
Analyzing and Formulating a Statutory General Anti-Avoidance Rule (GAAR)
in Indonesia
Suparna Wijaya1
Dewi Sekarsari Kusumaningtyas2
1,2Department of Tax, Polytechnic of State Finance STAN, Indonesiaemail: suparnawijaya88@gmail.com
DOI: https://doi.org/10.24843/JIAB.2020.v15.i01.p04
INTRODUCTION
The International Monetary Fund (IMF) Country
Report for Indonesia in 2017 (2018, 11) states that
Indonesia’s tax-to-GDP ratio has continued to decline
in recent years. Based on data from the World Bank,
Indonesia’s tax ratio continued to decline from 2012
to 2016, which were 11.38 percent, 11.29 percent ,
10.84 percent , 10.75 percent , and 10.33 percent,
respectively. The Indonesian tax ratio in 2016 even
ranks lowest among developing countries in Asia
(IMF, 2018).
According to Besley & Persson (2014, 109),
one of the main factors in low tax revenue in
developing countries is the practice of high tax
avoidance. Tax is a compelling contribution to the
state. In the theory of risk aversion, Allingham and
Sanmo believe that no individual is willing to pay taxes
voluntarily (Sarjunajuntak & Mukhlis, 2012).
Individuals will always oppose paying taxes. In other
words, taxpayers will make various efforts to reduce
the tax burden so that the net income obtained
becomes greater. Efforts to reduce the tax burden
are often carried out through aggressive tax planning
ABSTRACT
Dealing with the practice of tax avoidance in general, many countries have
compiled and implemented their own general anti-avoidance rules (GAAR).
This research aims to explore the potential of statutory GAAR in handling
tax avoidance practices in Indonesia and SAAR formulas that are suitable
for the Indonesian context. This qualitative research employed a case study
approach. Results show that the application of SAAR and the principle of
substance over form in Indonesia cannot yet be applied properly; thus
GAAR is needed. It is expected that the implementation of statutory GAAR
can accommodate the limitations of regulators in light of unknown and
future tax avoidance schemes.
Keywords: Tax-avoidance, tax planning, specific anti avoidance rule (SAAR),
international tax.
practices or tax avoidance practices. According to
the Australian Tax Office (2004, 11), aggressive tax
planning is the point where tax planning goes beyond
the policy intent of the law. Meanwhile, tax avoidance
is a manipulation of one ‘s affairs within the law in
order to reduce the tax dues (James et al., 1978).
According to Deny (2016) Bambang Brodjonegoro,
as Minister of Finance at that time, once stated that
since the past ten years, 2,000 foreign investment
companies (PMA) have not paid taxes. As a result,
in this period the country suffered losses of up to
Rp. 500 trillion. This condition shows the high
practice of tax-avoidance in Indonesia.The General
Director of Taxes at the time, Ken Dwijugiasteadi,
revealed that those who intended not to pay taxes
were those companies not paying Corporate Income
Tax (PPh) Article 25 and Article 29 for reasons of
continuous loss, even though in fact they still managed
to exist from year to year. Ken also stated that Article
25 and Article 29 PPh is the type of tax that is most
difficult to withdraw because it is attached to the
Agency itself (Ariyanti, 2016).
Received:
28 June 2019
Revised:
18 September 2019
Accepted:
28 November 2019
ARTICLE INFORMATION:
Volume 15
Issue 1
January 2020
Page 35 - 48
p-ISSN 2302-514X
e-ISSN 2303-1018
Jurnal Ilmiah Akuntansidan Bisnis(JIAB)
Wijaya and Kusumaningtyas, Analyzing and Formulating... 35
The Determinants of TaxpayerCompliance with Tax Awarenessas a Mediation and Education for
Moderationby Indira Januarti
Submission date: 04-Jul-2020 10:39AM (UTC+0700)Submission ID: 1353261598File name: Jurnal_Unud_2020.pdf (429.42K)Word count: 6966Character count: 39426
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32 <1%
33 <1%
34 <1%
35 <1%
36 <1%
37 <1%
Publication
Submitted to University of HullStudent Paper
Submitted to Universiti Teknologi MalaysiaStudent Paper
text-id.123dok.comInternet Source
pasca.unhas.ac.idInternet Source
eprints.undip.ac.idInternet Source
Submitted to Bournemouth UniversityStudent Paper
Submitted to Fakultas Ekonomi UniversitasIndonesiaStudent Paper
karyailmiah.unisba.ac.idInternet Source
journal.unismuh.ac.idInternet Source
www.arabianjbmr.comInternet Source
Submitted to University of Pretoria
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