DEWAN REDAKSI - UNIPA SBY · 2018. 1. 2. · Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Komitmen Organisasi Sebagai Variabel Moderasi (Studi Empiris Pada RSUD

DEWAN REDAKSI

Pengarah

Titi Rapini,SE.,MM.

Dra.Umi Farida,M.M.,Ak.,,CA

Dra.Hj. Khusnatul Zulfa

Choirul Hamidah,SE.,MM

Penanggung Jawab

Sri Hartono,SE.,MM.

Tim Reviwer

Dwiati Marsiwi,M.Si.,Ak.,,CA

Slamet Santoso,SE.,M.Si

Hadi Sumarsoni,SE.,M.Si

Dr. Heri Wijayanto, M.M

Editor:

Rochmat Aldy Purnomo,SE.,M.Si

Ardhyan Firdausi Mustoffa,SE.,M.Si

Alip Sugianto,S.Pd.,M.Hum.

Sekertariat

Fakultas Ekonomi

Universitas Muhammadiyah Ponorogo

Gedung A Jalan Budi Utomo 0 Ponorogo

Telp. (0352) 481124

Daftar Isi

1. Reaksi Pasar Modal Terhadap Peristiwa Stock Split Pada Perusahaan Yang Terdaftar Di BEI

Oleh: Agustin Maradilla1, Titi Rapini

2, Hadi Sumarsono

3 ................ 1-9

2. Inovasi Dalam Kewirausahaan Bisnis Kuliner Wedangan Oleh: Andri Astuti Itasari .................................................................... 11-16

3. Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Komitmen Organisasi Sebagai Variabel Moderasi (Studi Empiris

Pada RSUD Dr. Harjono S. Ponorogo)

Oleh: Ardyan Firdausi Mustoffa, Ika Farida Ulfah ............................ 17-29

4. Pengaruh Investasi Dan Tenaga Kerja Terhadap Pdrb Kabupaten Ponorogo

Oleh: Asis Riat Winanto .............................................................. 31-44

5. Minat Konsumen dengan Kepuasan Konsumen pada Angkringan Gayeng Sebagai Mediasi dengan Pengaruh Store Atmosphere dan

Kualitas Layanan

Oleh: Ayu Isnavia1, Titi Rapini

2, Edi Santoso

3 .................................. 44-54

6. Baitul Maal Wat Tamwil Microfinance Alternative Companion Entrepreneurship

Oleh: Eny Latifah ................................................................................ 55-62

7. Anteseden Dan Konsekuensi Kepuasan Terhadap Negative Word Of Mouth Dan Pembelian Ulang

Oleh: Frank Aligarh ............................................................................. 63-73

8. Kualitas Laporan Keuangan Umkm Dalam Meningkatkan Akses Modal Perbankan

Oleh: Ika Farida Ulfa ........................................................................... 75-82

9. Persepsi Mahasiswa Terhadap Kuliah Kewirausahaan Dan Pengaruhnya Terhadap Sikap Dan Intensi Berwirausaha Mahasiswa

Stie Yapan Surabaya (Studi Komparatif Antara Prodi Manajemen

Dan Prodi Akuntansi)

Oleh: Ira Ningrum Resmawa ............................................................... 83-98

10. Sistem Pengendalian Internal Dan Audit Report Lag Pada Laporan Keuangan Pemerintah Daerah Di Indonesia

Oleh: Krisna Ayu Mayangsari Udhaningrum1, Novica Indriaty

2,

Payamta3 ............................................................................................... 99-109

11. Analisis Citra Institusi Terhadap Loyalitas Mahasiswa Melalui Word Of Mouth Sebagai Intervening Variabel: Studi Pada Mahasiswa

Universitas Islam Sultan Agung Semarang)

Oleh: La Ode Sugianto ....................................................................... 111-125

12. Partisipation Budgeting: Sebuah Adopsi Budaya Sektor Swasta Sebagai Upaya Peningkatan Kinerja Sektor Publik

Oleh: Lelya Fetri Apriliana................................................................... 127-134

13. Analisis Penerapan Akuntansi Pada Umkm Telur Asin Ceria Di Kelurahan Gunung Anyar Kecamatan Gunung Anyar Surabaya

Oleh: Melanny Methasari ................................................................. 125-133

14. Good Governance Dan Persepsi Keberhasilan Pelaksanaan Performance Based Budgeting

Oleh: Mila Purani Sistiyan1, Palikhatun2 .................................. 135-146

15. Analisis pengaruh kredit usaha rakyat terhadap sustainability profit dengan lokasi usaha sebagai variabel moderating Pada umkm di

kabupaten ngawi

Oleh: Muhamad Agus Sudrajat1, Maya Novitasari

2 ............................ 147-157

16. Developing Islamic English Materials For The Eighth Graders

Oleh: Muhammad Lukman Syafii, Rohfin Andria Gestanti,

Muhammadiyah University Of Ponorogo, Indonesia. ......................... 159-178

17. Pengaruh Kualitas Pelayanan Terhadap Pembelian Ulang Dawet Jabung Yang Dilihat Dari Kepuasan Pelanggan Sebagai Variabel

Mediasi

Oleh: Nanang Cendriono, Titin Eka Ardiana. ..................................... 179-186

18. Persepsi Masyarakat Muslim Ponorogo Dalam Memilih Jasa Perbankan Syariah

Oleh: Naning Kristiyana, Adi Santoso. ............................................... 187-202

19. Investigasi “Reading Strategy” Mahasiswa Pendidikan Bahasa Inggris Universitas Muhammadiyah Ponorogo.

Oleh: Niken Reti Indriastuti ................................................................. 203-212

20. Differentiated Marketing sebagai Sarana Minuman Kemasan Merek Segaaarin UD. RIZQI Agung Ngrayun Ponorogo Memperluas Pasar

Oleh: Nur Arofah, Titi Rapini, Edi Santoso ....................................... 213-230

21. Profesionalisme Dan Etika Profesi Serta Keterkaitannya Dengan Pertimbangan Tingkat Materialitas Akuntan Publik

Oleh: Nurasik, Santi Rahma Dewi ....................................................... 213-244

22. Analisis Kontribusi Retribusi Pasar Terhadap Pendapatan Asli Daerah Kabupaten Magetan Tahun Anggaran 2013-2015

Oleh: Puji Priyanto, Nurul Hidayah ..................................................... 245-249

23. Matematika Yang Menyenangkan Dengan Pemanfaatan Media Pembelajaran Bagi Siswa SD.

Oleh: Ranti Kurniasih, Riawan ............................................................ 251-256

24. Pengaruh Persepsi Bagi Hasil, Kualitas Pelayanan, Dan Informasi Akuntansi Terhadap Minat Menabung Nasabah Pada Bank

Muamalat Kabupaten Ponorogo

Oleh: Riyan Damayanti, Khusnatul Zulfa Wafirotin, Sri Hartono ....... 257-268

25. Peran Mentor Bisnis Bagi Tki Pasca Migrasi Untuk Berwirausaha Oleh: Sayid Abas, Sri Hartono, Rochmat Aldy Purnomo ................... 269-287

26. Dinamika Sektor Informal di Kota Ponorogo (Kajian Jaringan Usaha Kelompok Pedagang Migran) Oleh: Slamet

Santoso ................................................................................................. 289-298

27. Analisis Keberhasilan Program Jalin Matra Feminisasi Kemiskinan Provinsi Jawa Timur Di Kabupaten Madiun

Oleh: Sri Hartono, Rochmat Aldy Purnomo ........................................ 299-308

28. Implementasi Konsep Sociopreneurship “Bedukmutu” Berbasis Teknologi Informasi Untuk Mendukung Terwujudnya Kemandirian

Bangsa Melalui Gerakan Kewirausahaan (Kasus Di Universitas

Muhammadiyah Yogyakarta)

Oleh: Suryo Pratolo, Misbahulanwar .................................................. 309-317

29. Potensi sumber Daya sebagai Upaya Pemberdayaan perempuan di Ponorogo

Oleh: Umi farida, Setyo adjie, Arif hartono ........................................ 319-334

30. Hubungan Motivasi Kerja Dan Kepuasan Kerja Dengan Kinerja Pustakawan Pada Perpustakaan Daerah Kabupaten Magetan

Oleh: Wahna Widhianingrum .............................................................. 335-342

31. Analisis Kelayakan Usaha Ternak Lele Makmur Dalam Meningkatkan Ekonomi Keluarga Pada Usaha Kecil Menengah

(UKM) Kecamatan Lembeyan Kabupaten Magetan)

Oleh: Wijianto ...................................................................................... 343-351

32. Implementation Of SFAS 70 Accounting For Assets And Liabilities Of Tax Amnesty On Audit For The Financial Statement (Study On

Kap Arsono Laksmana Surabaya)

Oleh: Yuli Kurnia Firdausia ................................................................ 353-364

33. Kemandirian Ekonomi Komunitas Melalui Program Pemberdayaan Masyarakat

Oleh: Yusuf Adam Hilman .................................................................. 365-373

34. Faktor-Faktor Yang Mempengaruhi Peringkat Obligasi Pada Perusahaan Keuangan

Oleh: Dwiati Marsiwi .......................................................................... 375-384

35. Religious it-home-based business women Rita yuliana, achdiar redy setiawan, gita arasy harwida ...................... 385-392

36. Pergerakan Harga Saham Dengan Kebijakan Dividen sebagai Variabel Moderating (Pada Perusahaan Pertambangan yang

Terdaftar di Bursa Efek Indonesia)

Diya Novitasari, Eko Prasetyo .............................................................. 393-404

37. Peningkatan Keterampilan Dalam Menyajikan dan Menggunakan Laporan Keuangan Pada Lembaga Kursus Di Batam

Meiliana, Teddy Jurnali, Anita, Rabuansyah ...........................................405-413

38. Analisis Perusahaan Property Dan Real Estate yang Terdaftar Di Bei Pada Sisi Akurasi Model Altman, Springate Dan Grover Sebagai

Alat Prediktor Financial Distress

Riana Febriani, Titi Rapini, Hadi Sumarsono....................................... 415-434

39. Contingency Model untuk Meningkatkan Kualitas Pembelajaran Sri trisnaningsih, suparwati, sutrisno .................................................... 435-457

Seminar Nasional Fakultas Ekonomi Universitas Muhammadiyah Ponorogo 353

e-mail : [email protected]

IMPLEMENTATION OF SFAS 70 ACCOUNTING FOR ASSETS AND

LIABILITIES OF TAX AMNESTY ON AUDIT FOR THE FINANCIAL STATEMENT (STUDY ON PUBLIC ACCOUNTING FIRM ARSONO LAKSMANA SURABAYA )

YULI KURNIA FIRDAUSIA

Lecturer of Faculty of Economics, University of PGRI Adi Buana Surabaya [email protected]

ABSTRACT One of the government's latest policies in the field of taxation is the implementation of Tax Amnesty program. Increasing economic growth through asset repatriation, characterized by: Increasing domestic liquidity, improving the rupiah exchange rate, reducing interest rates, increasing investment, part of the tax reform

towards a just system, as well as expanding the tax base, increasing tax revenues. September 2016 IAI (Accounting Association of Indonesia) issued Financial Accounting Standards Guidelines (SFAS) 70 asset accounting and tax forgiveness liabilities aims to provide an option to the taxpayer who follows the tax amnesty

program that is to recognize tax forgiveness assets and liabilities in accordance with the applicable FAS. In addition, the taxpayer measures assets and liabilities at the cost of the tax payable asset, and recognizes the difference between tax payable assets and liabilities as part of additional paid-in capital in equity.

This study aims to determine and analyze the effect of SFAS 70 accounting assets and liabilities to the financial statements. This research uses quantitative approach, data collection method using questionnaire, data analysis method using simple linear regression analysis, the result of research based on calculation of Significance Test (t

test) by using SPSS program 20, significance value of SFAS 70 asset accounting and forgiveness liabilities seen that at the Sig column is 0.000

354 Seminar Nasional Fakultas Ekonomi Universitas Muhammadiyah Ponorogo

- No examination, preliminary proof

examination and investigation of termination of inspection process,

examination of preliminary evidence and investigation other than that

taxpayers gain: Confidentiality, tax forgiveness data can not be the basis of any

investigation and investigation of any crime. Exemption of income tax for

behind the name of additional property. The trick is quite easy to

simply report additional assets minus debt if any, and on the difference must be paid as a ransom to the state of a

certain percentage depending on the type of business and when we follow

the Tax Amnesty. The Indonesian Institute of Accountants issued SFAS

70 "Accounting for Assets and Tax Remuneration Liabilities". SFAS 70 itself provides an option to TAXPAYER

(taxpayers) who participate in Tax Amnesty is to recognize the assets and

liabilities of tax forgiveness in accordance with the applicable FAS. Another option is that taxpayers

measure assets and liabilities at the cost of taxpayer assets, and recognize

the difference between tax payable assets and liabilities as part of

additional paid-in capital in equity. Formulation of the problem

Does SFAS 70 accounting for tax assets and liabilities affect the financial

statements?

Research purposes Based on the formulation of the problem, the purpose of this study is

to describe and analyze: To know and analyze the effect of

SFAS 70 on asset and liability accounting to financial statements.

Contribution of Research

For the Publik Accounting Firm, the

results of this study may provide new considerations and discourse in the

preparation of financial statements in accordance with SFAS 70 asset

accounting and tax forgiveness liability in accordance with Law Number 11 Year 2016 on tax forgiveness (Tax

Forgiveness Law), for academics as literature materials , for the taxpayer

consideration in the preparation of financial statements after the Tax

Amnesty program. 2. LITERATURE REVIEW

Understanding Tax Some experts provide limits

on taxes, including the definition of taxes raised by P.J.A. Andriani in

(Brotodihardjo R. Santoso, 1998). Mentioned that: "Taxes are dues to the (indebted) state owed by those obliged

to pay according to the rules, with no direct re-awarded performance, and

the point is to finance general expenses related to the duty of the state that administers Government.

"The definition of tax according to Edwin RA Slegman in the Essay in

Taxation book states that" Tax is compulsory contribution from the

person to the government to defray the expenses incurred in the common interest of all, without reference to

special benefit conferred ". 5 Taxes have 2 main functions, namely the

function of acceptance (budgetair) and regulatory functions (regular). The

budgetair function is meant that taxes function as a source of funds intended for financing government expenditures.

While the function.

Formulation of the problem Does SFAS 70 accounting for tax assets and liabilities affect the financial

statements?



Research purposes

Based on the formulation of the problem, the purpose of this study is

to describe and analyze: To know and analyze the effect of

SFAS 70 on asset and liability accounting to financial statements.

Contribution of Research For the Publik Accounting

Firm, the results of this study may provide new considerations and

discourse in the preparation of financial statements in accordance with SFAS 70 asset accounting and tax

forgiveness liability in accordance with Law Number 11 Year 2016 on tax

forgiveness (Tax Forgiveness Law), for academics as literature materials , for

the taxpayer consideration in the preparation of financial statements after the Tax Amnesty program.

2. LITERATURE REVIEW

Understanding Tax Some experts provide limits on taxes, including the definition of

taxes raised by P.J.A. Andriani in (Brotodihardjo R. Santoso, 1998).

Mentioned that: "Taxes are dues to the (indebted) state owed by those obliged

to pay according to the rules, with no direct re-awarded performance, and the point is to finance general

expenses related to the duty of the state that administers Government.

"The definition of tax according to Edwin RA Slegman in the Essay in

Taxation book states that" Tax is compulsory contribution from the person to the government to defray

the expenses incurred in the common interest of all, without reference to

special benefit conferred ". 5 Taxes have 2 main functions, namely the function of acceptance (budgetair) and

regulatory functions (regular). The budgetair function is meant that taxes

function as a source of funds intended

for financing government expenditures. While the function regular is intended

as a tool for organizing or implementing policies in the socio-

economic field.

Understanding Tax Amnesty Amnesty Tax policy was never

carried Indonesia in 1984. Likewise any other similar policies such as the

Sunset Policy has been carried out in 2008. Definition of Tax Amnesty is a limited time opportunity in a particular

group of taxpayers to pay a certain amount for a certain time and in a

form remission of tax liability (including interest and penalties) related to

previous tax period or a certain period without fear of criminal prosecution. (Www.pajak.go.id/amnestipajak)

The purpose of the Tax Amnesty is to increase revenues in the short term

and to cover the state budget. Encouraging the repatriation of treasures abroad. Increase tax

compliance in the future. SFAS 70 Accounting for tax payable assets and

liabilities SFAS 70 provides an option to taxpayers participating in Tax Amnesty

that is to recognize tax forgiveness assets and liabilities in accordance with the applicable IFRSs, as for the

contents of SFAS 70 Accounting for Assets and Taxpayer Liabilities issued

by IAI (2016) are as follows:

1. RECOGNITION OF THE INITIATIVE CONFESSION Tax remuneration assets are

recognized at cost of tax forgiveness. Tax remuneration liabilities are

recognized at the contractual obligation to deliver cash or cash equivalents to settle liabilities directly

related to the acquisition of tax forgiveness assets. The entity


recognizes the difference between tax

forgiveness and tax forgiveness liabilities as part of additional paid-in

capital in equity. The entity recognizes the ransom paid in the statements of

income in the period the submission of Statement Letter. Measurement After Initial Recognition: Measurement after

initial recognition of tax forgiveness and liability refer to relevant IFRSs,

among others: (A) Investment property, in accordance

with PFAS 13: Investment Property (B) Inventories, in accordance with PFAS 14: Inventories

(c) Investments in joint venture and joint venture entities, in accordance

with PFAS 15: Investments in Associated Entities and Venture

Associations (D) Fixed assets, in accordance with PFAS 16: Fixed Assets

(e) Intangible assets, in accordance with PFAS 19: Intangible Assets

(f) Any identifiable assets and liabilities acquired arising from a combination of business in accordance with PFAS 22:

Business Combinations (g) Financial instruments, in

accordance with SFAS 55: Financial Instruments: Recognition and

Measurement. 2. TERMINATION OF

RECOGNITION: The entity applies the

cessation criteria for the recognition of each asset and tax payable liability in

accordance with the provisions of other relevant FASs for each type of assets and liabilities.

3. PRESENTATION:

A. Tax remuneration assets and liabilities are presented separately from assets and other liabilities in the

statement of financial position. The entity does not perform any offsets

between the assets and liabilities of

forgiveness tax.

4. DISCLOSURE: A. The entity's financial statements

disclose the date of Certificate and Amount which are recognized as tax forgiveness assets based on the

Certificate and amount tax forgiveness liability.

5. TRANSITIONAL PROVISIONS:

A. The entity applies this Standard prospectively if it chooses the appropriate option paragraph 05. The

financial statements for the period prior to the effective date of this

Statement No need to be restated. The entity applies the provisions of PFAS

25: Accounting Policies, Changes in Accounting Estimates, and Error paragraphs 41-53 if choosing the

appropriate option Paragraph 04.

6. EFFECTIVE DATE: A. This statement is effective as of the date of ratification of the Tax

Forgiveness Law

Financial statements Understanding financial statements by

Munawir (2010: 5): Two lists prepared by the Accountant at the end of the period for a company. The second list

is a list of balance sheets or a list of financial positions and a list of

revenues or a list of profit and loss. In recent times it has become customary

for corporations to add a third list of surplus lists or undistributed earnings lists (retained earnings).

According to Kashmir (2013: 7) "The financial statements are reports that

indicate the financial condition of the company at this time or in a certain period". According to Hanafi (2009:

49) "Financial report is one important source of information besides other



information such as industry

information, economic conditions, market share of the company, quality

management and others.

Research Hypothesis To analyze the implementation of SFAS 70 asset accounting and tax

forgiveness liabilities to the financial statements. Used quantitative

methods. In general, the quantitative approach focuses more on the purpose

for generalization, by performing statistical and sterile tests of the subjective effects of the researcher

(Sekaran, 1992).

3. RESEARCH METHODS Types and Data Sources

This research was conducted by survey method by using questionnaire (questionnaire) as the main instrument

in collecting primary data. The questionnaire consists of open-ended

questions, in which respondents are asked to answer questions without options and closed questions, ie

respondents can only choose from the available answer options. The data was

collected at Arsono Public Accountant

Office and colleagues in Surabaya. This

research is a hypothesis testing that is proposed related to the influence of

independent variable to dependent variable.

Population and Sample The population used in this study are

employees of Publik Accounting Firms / auditors who handle several companies

that are following the tax amnesty program, there are 35 auditors.

The definition of operational variables. A. Dependent Variables

The dependent variable under study is the financial statements.

B. Independent Variables

The independent variable is SFAS 70 Asset accounting and tax amnesty tax payable and liability consist of

7 items: 1. Measurement at initial recognition

2. Recognition after initial recognition 3. Termination of recognition 4. Presentation

5. Disclosure 6. Terms of the transaction

7. Effective Date

Research design X (SFAS 70 Accounting of tax amnesty assets and liabilities)

Figure 1. Theoretical Thinking Framework

Measurement at initial recognition

Recognition after initial

recognition

Termination of recognition

Presentation

Disclosure

Terms of the transaction

Effective Date

Y (Financial statements )


Data analysis

The first research instrument will be analyzed the validity and reliability.

Validity test using product moment correlation and reliability test by using

Alpha Cronbanch. The research hypothesis will be tested by using multiple linear regression analysis.

Multiple linear regression analysis is used to predict how the state (ups and

downs) of the dependent variable (criterium), when two or more

independent variables as predictor factors are manipulated (up and down) Sugiyono (2009).

The regression equation for the three predictors in this study can be

formulated as follows: Y '= a + b1X1 + b2X2 + b3X3 + e

Where: Y '= Dependent variable (interest in entrepreneurship)

A = Constants b1, b2, b3 = Tilt (Slope)

X1, X2, X3 = Independent variable (personal at-titude, subjective norms, perceived Behavioral control) E = Error

term. Simple Linear Regression Analysis

Simple regression is based on the functional or causal relationship

between an independent variable with one dependent variable. The general equations of simple linear regression

are:

Where : ý = subject in the predicted dependent

variable a = price Y when X = 0 (constant price)

b = the direction number or regression coefficient, which indicates the

increase or decrease in the dependent

variable based on the independent

variable. When b (+) then rises, and when (-) then there is a decline.

X = the subject of the independent variable having a certain value

Technically the price b is the tangent of (comparison) between the length of the independent variable line and the

dependent variable, after the regression equation is found.

To simplify the calculation of simple linear regression analysis the

researcher uses computer software program SPSS 20. Analysis tool used to test the characteristics of SFAS 70

Accounting assets and liabilities that affect the entity's financial statements

is a simple linear regression analysis.

Hypothesis testing After the results of multiple linear

regression analysis then measured value of coefficient of determination, F

statistic value, and statistical value t. A. Coefficient of determination The coefficient of determination (R2) is

used to measure how far the model's ability to explain variations of

independent variables. Coefficient of determination:

0



research model has a significant effect

on the dependent variable. Ho: no influence simultaneously

(simultaneously) between independent variables to the dependent variable.

Ha: there is influence simultaneously (simultaneously) between independent variable to dependent variable.

Basic decision-making based on probability

If p-value 0,05 then Ho is accepted.

c. Statistical Test t Statistical test t is performed to test

the level of significance of the influence of each independent variable

to the dependent variable partially (separately).

Ho: there is no strong individual influence between the independent variable and the dependent variable.

Ha: there is a strong individual

influence between the independent variable and the dependent variable.

Basic decision-making based on probability:

If p-value 0,05 then Ho is accepted.

4. DISCUSSION Descriptive Test Results Subjects who were respondents in this

study were employees of Arsono Publik Accounting Firm in Surabaya with a

sample of 35 people. Characteristics of respondents in this study include: age,

gender, last education, position and length of work. In this study distributed questionnaires of 35 copies.

All the questionnaires distributed by the researcher returned 100%. For

more details can be seen in the following table:

Sample and Return Rate

Number of

Samples

Distributed Questionnaire

Return Questionnaire

Questionnaire not filled

Questionnaire Processed

35 35 35 0 35

Source: processed researchers

Description of Research Variables This analysis aims to review

the answers of respondents to each of the statements that became the

instrument of this study. Description of Respondents Response Based on SFAS

70. After the questionnaire was

distributed to employees of Public Accounting Firm Arsono, data on

respondents' answers concerning SFAS 70 Accounting for Assets and Tax

Remission Liabilities can be explained as follows.


Respondents' Responses Regarding SFAS 70

No Statement indicator

Respondents answer frequency Total score

Average

SD D QA A SA

1 Measurement at initial recognition

0 0 4 19 12 148 4,23

2 Recognition after

initial

0 0 5 22 8 143 4,08

3 Termination of

recognition

0 0 2 15 18 121 3,46

4 Presentation 0 0 3 18 14 151 4,31 5 Disclosure 0 0 8 24 3 135 3,85

6 Terms of the transaction

0 0 8 24 3 15 3,86

7 Effective Date 0 1 4 21 9 143 4,06

Total score 976 3.98

Source: SPSS output STS ( Strongly disagree ) SS ( Strongly Agree )

TS ( Disagree ) CS ( Quite agree )

S ( Agree )

From the description indicates that the employee feel agreed upon the

application of SFAS 70 concerning asset accounting and tax forgiveness

liability in Public Accounting Firm Arsono Surabaya. Because SFAS 70

provides guidance for the entity to prepare its reporting after following the Amnesty Tax Law. A taxpayer of an

entity or company undertaking an Amnesty Tax on unreported assets and

liabilities, of course, is an advancement in terms of transparency and accountability. Because the more

transparent and accountable then the level of public confidence in the

Financial Statement information higher. So the greater interest of the

people to invest funds to the company.

Variable of Financial Statement After distributing questionnaires to employees of Public Accounting

Firm Arsono, data about respondents' answers concerning financial

statements can be explained as follows.



Respondents Response Regarding Financial Statements

No Statement indicator

Respondents answer frequency Total score

Average

SD D QA A SA

1 Information in the financial statements as needed.

0 0 14 19 2 128 3,66

2 The resulting financial statements

can help in estimating the activity.

0 0 7 25 3 136 3,89

3 Financial reports can help in decision

making.

0 0 3 14 18 155 4,43

4 Qualified financial

statements meet the normative requirements.

0 0 8 23 4 136 3,89

5 Any information in the financial

statements is accompanied by a

detailed explanation.

0 0 1 14 20 124 3,54

6 The information in

the financial statements has

honestly illustrated all transactions.

0 0 4 17 14 150 4,29

7 The information presented in the financial statements

can be tested.

0 6 21 8 142 4,06

8 All information

presented in the financial statements can be understood

easily.

0 0 2 15 18 121 3,46

9 The information in

the financial statements is

expressed in terms that are easy to understand.

0 1 3 18 14 151 4,31

Total score 1.243 3.95

Source: SPSS output


From the description shows that employees feel agree on the financial

statements at Public Accounting Firm Arsono Surabaya because the report

was made to meet the needs of most users of financial statements. Therefore

that, preparing these financial statements required accounting

standards because the function provides guidance and guidance in the

preparation of inter-entity financial statements become more uniform,

where the accounting standard contains

Guidelines for the preparation of financial statements for companies that

Large scale or small scale. Test Reliability

The coefficient of reliability is known from the magnitude of the coefficient

alpha (α). A variable is said to be reliable if it gives a cronbach alpha

value> 0.6 (Gozali, 2011: 133). From the results of reliability test cronbach alpha value can be seen below.

Reliability Test Results

Variabel Cronbach alpha Keterangan

SFAS 70 0,722 reliable

Financial Statement 0,925 reliable

Source: SPSS output

Based on the table above can be seen that the value of Cronbach Alpha of all variables tested niainya already above

0.60, it can be concluded that all the variables in this study passed in the

reliability test and declared reliable.

Linear Regression Analysis To simplify the calculation of simple linear regression analysis the

researcher uses computer software SPSS 20 program with the results as

presented in the table.

Linear Regression Analysis

Coefficientsa

Model Unstandardized

Coefficients

Standardized

Coefficients

t Sig.

B Std. Error Beta

1 (Constant) 4.046 5.801 .698 .490

SFAS 70 1.128 .207 .688 5.449 .000

Dependent Variable: Financial Statement

Source: SPSS output

Based on the table above, the financial statements can be incorporated into simple linear regression equation as

follows: Y = 4,046 + 1,128X

From the simple linear regression function of the free variable of SFAS 70

the asset accounting and tax forgiveness liabilities are positive,

which means the independent variables used in the study have a direct relationship with the dependent

variable. If the value of the free variable SFAS 70 asset accounting and



tax forgiveness liabilities is better then

it will encourage the better the financial statements presented and

vice versa. To know the effect of SFAS 70 asset

accounting and tax forgiveness

liabilities to financial statements in

research seen from the value of coefficient of determination (R2) as

presented in the table.

Coefficient of Determination (R2)

Model Summary

Model R R Square Adjusted R

Square

Std. Error of the Estimate

1 .688a .474 .458 3.19209

Predictors: (Constant), SFAS 70

Source: SPSS output

Based on the results of simple regression analysis is known that the

magnitude of coefficient of determination R2 is 0.688 or 68.8%, meaning the effect of SFAS 70 asset

accounting and tax forgiveness liability to the financial statements of equal to

0.688 or 68.8%. Hypothesis testing

The result of determination correlation (R2) can not be used to prove that the

influence between the effect of SFAS 70 asset accounting and liabilities of

forgiveness with the financial statement is said to be, if not yet done

significant test or (t test). Significant test (t test) is used to strengthen the result of determination coefficient (R2)

test whether the effect of SFAS 70 asset accounting and forgiveness

liabilities have significant influence to financial report hence need to be tested further with significance test (t

test). Based on the calculation result using

SPSS 20 program resulted t test as presented in Table.

Test t

Coefficientsa

Model Unstandardized Coefficients

Standardized Coefficients

t Sig.

B Std. Error Beta

1 (Constant) 4.046 5.801 .698 .490

SFAS 70 1.128 .207 .688 5.449 .000

CONCLUSION

With the enactment of Law No. 11 of 2016 on Tax Amnesty, it is expected to

generate tax revenue which has been the mainstay of state revenue, in addition to increasing tax compliance

due to the more effective supervision, supported by more accurate

information about the list of taxpayers'

wealth. In other words, this policy is

also expected to increase tax subject and tax object. The subject of tax can

be the return of funds abroad, while from the side of the tax object in the form of additional taxpayers. Indonesia

had applied tax amnesty in 1984. But the implementation was not effective

because taxpayers are less responsive


and not followed by reform of the tax

administration system as a whole. The implementation of this policy raises the

pros and cons in the community. Not only entrepreneurs, but some parties

question the impact of this tax amnesty. One of the impacts of a warm conversation is the impact of tax

amnesty on corporate financial reporting that results in the company's

obligation to pay tax pardons and the possibility of increased corporate

income tax. This is particularly important because the application of tax amesty followed by the adoption of

PFAS No. 70, has a major impact on the presentation of the company's

financial statements, which will alter the position of assets and liabilities

that were not included by the company in financial reporting and the likelihood of corporate income tax.

The Government's goal of issuing tax amnesty policy is for taxpayer

compliance which has been less transparent in reporting its wealth. Then in the goodwill of the Taxpayer

the accountability of the Taxpayer Report to the DGT can be accounted

for. On the other hand the government in terms of budgeting function is to

meet the needs of household burden negara.Sehingga wrong government programs undertaken and should be

recognized by the taxpayer is this Tax Amnesty program which previously we

know the name sunset policy. SUGGESTION

For taxpayer, in this case the taxpayer Agency that conducts Tax amnesty then using a new accounting standard

is issued to guard the Amnesty Tax is SFAS 70. The existence of this SFAS 70

then the recognition of assets, liabilities and additional new capital after tax amnesty.

The existence of this asset recognition

then there is a change in the value of assets and also the existence

change in liabilities value as well as changes in equity resulting from

additional capital changes. BIBLIOGRAPHY

Agung, Mulyo, Theory and Application

of Indonesian Taxation, Issuer Dynamics of Science, Jakarta,

2007 Brotodihardjo R. Santoso, Introduction

to Tax Law, Refika Aditama, Bandung, 1998

Enste, H. Dominik & Schendik,

Frederick, Shadow Economies: Size, Causes and Consequences, Journal of

Economic Literature, Vol. XXXVIII March 2000, pp 77-114

Discussion of Scientific Discussion Forum, entitled Amnesty Tax Require Prasarat

Tax Reform, (http://groups.yahoo.com/grou

p/forumpajak/message / 10744)

Ilyas, B. Wirawan, Suhartono Rudy,

Comprehensive and Practical Guide Income Tax, FEUI

Publishing Institution, Jakarta, 2007

Scientific Periodic Journal Efficiency Volume 15 No. 04 Year 2015. Economic Development -

FEB Universitas Sam Ratulangi Manado 82

Santoso, Urip & Justina, Setiawan. Tax Amnesty and its Execution at Some

Countries: Perspectives For Indonesian Businessmen, Kopertis, Volume 11 No. July 2, 2009

Sugiono, Quantitative research methods, qualitative and R & D,

Alfabeta, 2016 www.pajak.go.id/amnestipajak

ALL PROSEDING.pdfcover 1.pdfDEWAN REDAKSI.pdfKATA PENGANTAR.pdfDAFTAR ISI.pdf1. fix REAKSI PASAR MODAL TERHADAP PERISTIWA STOCK SPLIT PADA PERUSAHAAN YANG TERDAFTAR DI BEI.pdf2. INOVASI DALAM KEWIRAUSAHAAN BISNIS KULINER WEDANGAN.pdf3. PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI.pdf4. PENGARUH INVESTASI DAN TENAGA KERJA TERHADAP PDRB KABUPATEN PONOROGO.pdf5. PENGARUH STORE ATMOSPHERE DAN KUALITAS LAYANAN.pdf6. BAITUL MAAL WAT TAMWIL MICROFINANCE ALTERNATIVE COMPANION ENTREPRENEURSHIP.pdf7. ANTESEDEN DAN KONSEKUENSI KEPUASAN PELANGGAN TERHADAP NEGATIVE WORD OF MOUTH DAN PEMBELIAN ULANG (INTEGRASI MODEL KEADILAN DAN MODEL KESUKSESAN SISTEM INFORMASI DELONE DAN MCLEAN).pdf8. KUALITAS LAPORAN KEUANGAN UMKM DALAM MENINGKATKAN AKSES MODAL PERBANKAN.pdf9. PERSEPSI MAHASISWA TERHADAP KULIAH KEWIRAUSAHAAN DAN.pdf10. SISTEM PENGENDALIAN INTERNAL DAN AUDIT REPORT LAG PADA LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA.pdf11. My Jurnal Word of Mouth Intervening (2).pdf12. partisipasi budgeting adopsi budaya.pdf13. full13. 13. paper ANALISIS PENERAPAN AKUNTANSI PADA UMKM TELUR ASIN KELURAHAN GUNUNG ANYAR.pdf14. GOOD GOVERNANCE.pdf15. ANALISIS PENGARUH KREDIT USAHA RAKYAT TERHADAP SUSTAINABILITY PROFIT DENGAN LOKASI USAHA SEBAGAI VARIABEL MODERATING.pdf16. ARTICLE PROCEEDING (sudah).pdf17. (sudah) PROSIDING DAWET JABUNG_Nanang Cendriono.pdf18. (SUDAH) Artikel Ilmiah syariah1_Naning, Adi Santoso.pdf19. ARTIKEL SEMFE 2017 niken1.pdf20. Edit Nur Arafah.pdf21. Full paper UMPO.pdf22. Puji Priyanto - Artikel.pdf23. artikel semnas.pdf24. full paper rian damayanti.pdf25. Artikel Rochmat Aldy Purnomo-Universitas Muhammadiyah Ponorogo.pdf26. Edit Slamet.pdf27. Artikel Sri Hartono-Universitas Muhammadiyah Ponorogo 2.pdf28. Konsep Socioentrepreneurship Bedukmutu berbasis Teknologi Informasi untuk mendukung gerakan kewirausahaan menuju kemandirian ekonomi umat.pdf29. JURNAL POTENSI SUMBER DAYA SEBAGAI UPAYA PEMBERDAYAAN PEREMPUAN DI PONOROGO_UmiFarida1, SetyoAdjie2, ArifHartono3.pdf30. JURNAL SEMNAS 16 SEPT.pdf31. Jurnal Ternak Lele_Wijianto.pdf32. international journal.finish.pdf33. Full Paper Janda (Yusuf Adam Hilman).pdf34. DWIATI-SEMNAS FE2017i.pdf35. Rita Yuliana, Achdiar Redy Setiawan, Gita Arasy Harwida.pdf36. ARTIKEL Diya Novitasari.pdf37. Meiliana_Universitas Internasional Batam-Artikel Ilmiah Seminar Nasional dan Call for Paper.pdf38. Riana Febriani artikel jurnal.pdf39. Paper Trisna, Suparwati, Sutrisno (UPNV Jatim).pdfcover 2.pdfALL PROSEDING.pdfcover 1.pdfDEWAN REDAKSI.pdfKATA PENGANTAR.pdfDAFTAR ISI.pdf1. fix REAKSI PASAR MODAL TERHADAP PERISTIWA STOCK SPLIT PADA PERUSAHAAN YANG TERDAFTAR DI BEI.pdf2. INOVASI DALAM KEWIRAUSAHAAN BISNIS KULINER WEDANGAN.pdf3. PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI.pdf4. PENGARUH INVESTASI DAN TENAGA KERJA TERHADAP PDRB KABUPATEN PONOROGO.pdf5. PENGARUH STORE ATMOSPHERE DAN KUALITAS LAYANAN.pdf6. BAITUL MAAL WAT TAMWIL MICROFINANCE ALTERNATIVE COMPANION ENTREPRENEURSHIP.pdf7. ANTESEDEN DAN KONSEKUENSI KEPUASAN PELANGGAN TERHADAP NEGATIVE WORD OF MOUTH DAN PEMBELIAN ULANG (INTEGRASI MODEL KEADILAN DAN MODEL KESUKSESAN SISTEM INFORMASI DELONE DAN MCLEAN).pdf8. KUALITAS LAPORAN KEUANGAN UMKM DALAM MENINGKATKAN AKSES MODAL PERBANKAN.pdf9. PERSEPSI MAHASISWA TERHADAP KULIAH KEWIRAUSAHAAN DAN.pdf10. SISTEM PENGENDALIAN INTERNAL DAN AUDIT REPORT LAG PADA LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA.pdf11. My Jurnal Word of Mouth Intervening (2).pdf12. partisipasi budgeting adopsi budaya.pdf13. full13. 13. paper ANALISIS PENERAPAN AKUNTANSI PADA UMKM TELUR ASIN KELURAHAN GUNUNG ANYAR.pdf14. GOOD GOVERNANCE.pdf15. ANALISIS PENGARUH KREDIT USAHA RAKYAT TERHADAP SUSTAINABILITY PROFIT DENGAN LOKASI USAHA SEBAGAI VARIABEL MODERATING.pdf16. ARTICLE PROCEEDING (sudah).pdf17. (sudah) PROSIDING DAWET JABUNG_Nanang Cendriono.pdf18. (SUDAH) Artikel Ilmiah syariah1_Naning, Adi Santoso.pdf19. ARTIKEL SEMFE 2017 niken1.pdf20. Edit Nur Arafah.pdf21. Full paper UMPO.pdf22. Puji Priyanto - Artikel.pdf23. artikel semnas.pdf24. full paper rian damayanti.pdf25. Artikel Rochmat Aldy Purnomo-Universitas Muhammadiyah Ponorogo.pdf26. Edit Slamet.pdf27. Artikel Sri Hartono-Universitas Muhammadiyah Ponorogo 2.pdf28. Konsep Socioentrepreneurship Bedukmutu berbasis Teknologi Informasi untuk mendukung gerakan kewirausahaan menuju kemandirian ekonomi umat.pdf29. JURNAL POTENSI SUMBER DAYA SEBAGAI UPAYA PEMBERDAYAAN PEREMPUAN DI PONOROGO_UmiFarida1, SetyoAdjie2, ArifHartono3.pdf30. JURNAL SEMNAS 16 SEPT.pdf31. Jurnal Ternak Lele_Wijianto.pdf32. international journal.finish.pdf33. Full Paper Janda (Yusuf Adam Hilman).pdf34. DWIATI-SEMNAS FE2017i.pdf35. Rita Yuliana, Achdiar Redy Setiawan, Gita Arasy Harwida.pdf36. ARTIKEL Diya Novitasari.pdf37. Meiliana_Universitas Internasional Batam-Artikel Ilmiah Seminar Nasional dan Call for Paper.pdf38. Riana Febriani artikel jurnal.pdf39. Paper Trisna, Suparwati, Sutrisno (UPNV Jatim).pdfcover 2.pdf

ALL PROSEDING.pdfcover 1.pdfDEWAN REDAKSI.pdfKATA PENGANTAR.pdfDAFTAR ISI.pdf1. fix REAKSI PASAR MODAL TERHADAP PERISTIWA STOCK SPLIT PADA PERUSAHAAN YANG TERDAFTAR DI BEI.pdf2. INOVASI DALAM KEWIRAUSAHAAN BISNIS KULINER WEDANGAN.pdf3. PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI.pdf4. PENGARUH INVESTASI DAN TENAGA KERJA TERHADAP PDRB KABUPATEN PONOROGO.pdf5. PENGARUH STORE ATMOSPHERE DAN KUALITAS LAYANAN.pdf6. BAITUL MAAL WAT TAMWIL MICROFINANCE ALTERNATIVE COMPANION ENTREPRENEURSHIP.pdf7. ANTESEDEN DAN KONSEKUENSI KEPUASAN PELANGGAN TERHADAP NEGATIVE WORD OF MOUTH DAN PEMBELIAN ULANG (INTEGRASI MODEL KEADILAN DAN MODEL KESUKSESAN SISTEM INFORMASI DELONE DAN MCLEAN).pdf8. KUALITAS LAPORAN KEUANGAN UMKM DALAM MENINGKATKAN AKSES MODAL PERBANKAN.pdf9. PERSEPSI MAHASISWA TERHADAP KULIAH KEWIRAUSAHAAN DAN.pdf10. SISTEM PENGENDALIAN INTERNAL DAN AUDIT REPORT LAG PADA LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA.pdf11. My Jurnal Word of Mouth Intervening (2).pdf12. partisipasi budgeting adopsi budaya.pdf13. full13. 13. paper ANALISIS PENERAPAN AKUNTANSI PADA UMKM TELUR ASIN KELURAHAN GUNUNG ANYAR.pdf14. GOOD GOVERNANCE.pdf15. ANALISIS PENGARUH KREDIT USAHA RAKYAT TERHADAP SUSTAINABILITY PROFIT DENGAN LOKASI USAHA SEBAGAI VARIABEL MODERATING.pdf16. ARTICLE PROCEEDING (sudah).pdf17. (sudah) PROSIDING DAWET JABUNG_Nanang Cendriono.pdf18. (SUDAH) Artikel Ilmiah syariah1_Naning, Adi Santoso.pdf19. ARTIKEL SEMFE 2017 niken1.pdf20. Edit Nur Arafah.pdf21. Full paper UMPO.pdf22. Puji Priyanto - Artikel.pdf23. artikel semnas.pdf24. full paper rian damayanti.pdf25. Artikel Rochmat Aldy Purnomo-Universitas Muhammadiyah Ponorogo.pdf26. Edit Slamet.pdf27. Artikel Sri Hartono-Universitas Muhammadiyah Ponorogo 2.pdf28. Konsep Socioentrepreneurship Bedukmutu berbasis Teknologi Informasi untuk mendukung gerakan kewirausahaan menuju kemandirian ekonomi umat.pdf29. JURNAL POTENSI SUMBER DAYA SEBAGAI UPAYA PEMBERDAYAAN PEREMPUAN DI PONOROGO_UmiFarida1, SetyoAdjie2, ArifHartono3.pdf30. JURNAL SEMNAS 16 SEPT.pdf31. Jurnal Ternak Lele_Wijianto.pdf32. international journal.finish.pdf33. Full Paper Janda (Yusuf Adam Hilman).pdf34. DWIATI-SEMNAS FE2017i.pdf35. Rita Yuliana, Achdiar Redy Setiawan, Gita Arasy Harwida.pdf36. ARTIKEL Diya Novitasari.pdf37. Meiliana_Universitas Internasional Batam-Artikel Ilmiah Seminar Nasional dan Call for Paper.pdf38. Riana Febriani artikel jurnal.pdf39. Paper Trisna, Suparwati, Sutrisno (UPNV Jatim).pdfcover 2.pdf

ALL PROSEDING.pdfcover 1.pdfDEWAN REDAKSI.pdfKATA PENGANTAR.pdfDAFTAR ISI.pdf1. fix REAKSI PASAR MODAL TERHADAP PERISTIWA STOCK SPLIT PADA PERUSAHAAN YANG TERDAFTAR DI BEI.pdf2. INOVASI DALAM KEWIRAUSAHAAN BISNIS KULINER WEDANGAN.pdf3. PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI.pdf4. PENGARUH INVESTASI DAN TENAGA KERJA TERHADAP PDRB KABUPATEN PONOROGO.pdf5. PENGARUH STORE ATMOSPHERE DAN KUALITAS LAYANAN.pdf6. BAITUL MAAL WAT TAMWIL MICROFINANCE ALTERNATIVE COMPANION ENTREPRENEURSHIP.pdf7. ANTESEDEN DAN KONSEKUENSI KEPUASAN PELANGGAN TERHADAP NEGATIVE WORD OF MOUTH DAN PEMBELIAN ULANG (INTEGRASI MODEL KEADILAN DAN MODEL KESUKSESAN SISTEM INFORMASI DELONE DAN MCLEAN).pdf8. KUALITAS LAPORAN KEUANGAN UMKM DALAM MENINGKATKAN AKSES MODAL PERBANKAN.pdf9. PERSEPSI MAHASISWA TERHADAP KULIAH KEWIRAUSAHAAN DAN.pdf10. SISTEM PENGENDALIAN INTERNAL DAN AUDIT REPORT LAG PADA LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA.pdf11. My Jurnal Word of Mouth Intervening (2).pdf12. partisipasi budgeting adopsi budaya.pdf13. full13. 13. paper ANALISIS PENERAPAN AKUNTANSI PADA UMKM TELUR ASIN KELURAHAN GUNUNG ANYAR.pdf14. GOOD GOVERNANCE.pdf15. ANALISIS PENGARUH KREDIT USAHA RAKYAT TERHADAP SUSTAINABILITY PROFIT DENGAN LOKASI USAHA SEBAGAI VARIABEL MODERATING.pdf16. ARTICLE PROCEEDING (sudah).pdf17. (sudah) PROSIDING DAWET JABUNG_Nanang Cendriono.pdf18. (SUDAH) Artikel Ilmiah syariah1_Naning, Adi Santoso.pdf19. ARTIKEL SEMFE 2017 niken1.pdf20. Edit Nur Arafah.pdf21. Full paper UMPO.pdf22. Puji Priyanto - Artikel.pdf23. artikel semnas.pdf24. full paper rian damayanti.pdf25. Artikel Rochmat Aldy Purnomo-Universitas Muhammadiyah Ponorogo.pdf26. Edit Slamet.pdf27. Artikel Sri Hartono-Universitas Muhammadiyah Ponorogo 2.pdf28. Konsep Socioentrepreneurship Bedukmutu berbasis Teknologi Informasi untuk mendukung gerakan kewirausahaan menuju kemandirian ekonomi umat.pdf29. JURNAL POTENSI SUMBER DAYA SEBAGAI UPAYA PEMBERDAYAAN PEREMPUAN DI PONOROGO_UmiFarida1, SetyoAdjie2, ArifHartono3.pdf30. JURNAL SEMNAS 16 SEPT.pdf31. Jurnal Ternak Lele_Wijianto.pdf32. international journal.finish.pdf33. Full Paper Janda (Yusuf Adam Hilman).pdf34. DWIATI-SEMNAS FE2017i.pdf35. Rita Yuliana, Achdiar Redy Setiawan, Gita Arasy Harwida.pdf36. ARTIKEL Diya Novitasari.pdf37. Meiliana_Universitas Internasional Batam-Artikel Ilmiah Seminar Nasional dan Call for Paper.pdf38. Riana Febriani artikel jurnal.pdf39. Paper Trisna, Suparwati, Sutrisno (UPNV Jatim).pdfcover 2.pdf

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