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Point of View Research Accounting and Auditing
Number of Followers: 3  

  This is an Open Access Journal Open Access journal
ISSN (Online) 2722-7820
Published by Ibnu Jaya Konsultan Homepage  [1 journal]
  • Several factors influence the willingness to Pay taxes

    • Authors: Isnaeni Ali; Fadliah Nasaruddin
      Abstract: This study aims to analyze and examine the Factors Affecting the Will to Pay Taxes at the West Makassar Pratama Tax Office. The independent variable in this research is Tax Knowledge, Fiscus Services and Tax Examination while the dependent variable is Tax Paying Will. The research method used in this research is descriptive analysis and Multiple Linear Regression analysis, with a total sample of 100 respondents. The results showed that simultaneous and partial knowledge of taxation, tax services and tax audits had a significant positive effect on the willingness to pay taxes at the West Makassar Pratama Tax Office
      PubDate: Wed, 22 Jul 2020 00:00:00 +000
       
  • Can Cash Holding, Bonus Plan, Company Size and Profitability Affect Income
           Smoothing Practices'

    • Authors: Anwar; Gunawan
      Abstract: This research aims to examine and analyze the effect of cash holding, bonus plan, zise company and profitability to income smoothing.This research was conducted at the food and beverage sector manufacturing companies in the 2016-2018 period.The samples were 36 sub-districts selected by the non-method is purposive sampling for 18 the food and beverage sector manufacturing companies in the 2016-2018 period. The data analysis model used in this research uses multiple regression analysis techniques using spss V. 23. The results of this study indicate that cash holding, bonus plan, zise company and profitability positive and significant effect to income smoothing
      PubDate: Thu, 16 Jul 2020 13:03:01 +000
       
  • Calculation of depreciation Fixed Assets based on Government Accounting
           Standards and their impact on Financial Statements

    • Authors: Indayani B
      Abstract: This study aims to determine the calculation of depreciation of fixed assets based on Government Accounting Standards for Financial Statements. The calculation used is the calculation of depreciation of fixed assets at the Regional Financial and Asset Agency in Majene Regency. The data analysis method used is a qualitative descriptive analysis method through data triangulation. The results showed that the depreciation method used by the government was determined using the straight-line method. This method is considered the simplest method. Besides there must be data about the depreciated value, to calculate the depreciation must determine the useful life of each fixed asset. Reducing depreciation in Majene Regency's Regional Financial and Asset Agency (BKAD) for fixed assets in accordance with Government Accounting Standards. Calculating depreciation of fixed assets is very important and very influential on financial statements
      PubDate: Sat, 11 Jul 2020 00:00:00 +000
       
  • Perceived Ease, Benefits and Perceived Enjoyment of E-Invoice User
           Interests

    • Authors: Afandy Bahari; Abdul Rahman Mus, Mursalim Mursalim
      Abstract: This study aims to analyze and assess perceptions about comfort, benefits and convenience of the interests of users of electronic invoices at the Maros Main Tax Service Office. The research method used in this research is descriptive analysis and Multiple Linear Regression analysis, with a total sample of 100 respondents. The results showed that the perception of comfort, convenience and comfort has a positive and significant effect on the interests of e-invoice users at the Maros Pratama Tax Office
      PubDate: Sat, 04 Jul 2020 13:52:01 +000
       
  • Dimension of Taxpayer Perception Regarding Tax Evation Actions

    • Authors: Asbi Amin; Sitti Mispa
      Abstract: This study aims to examine the effect of the taxation system, the possibility of fraud, justice and tax sanctions being detected on tax evasion actions in the Makassar South Tax Office. Data collection in this study used a questionnaire instrument by taking as many as 100 corporate taxpayers with incidental sample techniques. The analytical method used is multiple linear regression with the help of SPSS tools. The results of this study indicate that the taxation system, the possibility of detecting fraud, justice and tax sanctions has a negative and significant effect on tax evasion actions in the Makassar South Tax Office
      PubDate: Sat, 04 Jul 2020 08:35:35 +000
       
  • Influences of variable Anteseden functional Integrity Examiner on quality
           tax inspection

    • Authors: Muhammad Kasman Roem H; Muhammad Su'un, Hamzah Ahmad
      Abstract: The study aims to assess the impact of competence on the integrity of tax inspectors and the quality of tax inspection, competence on the quality of tax inspection through the integrity of tax inspectors, independence of the integrity of tax inspectors and quality of tax checks and the impact of integrity on the quality of tax inspection This research uses the method of descriptive analysis and path analysis with a sample number of 80 respondents. This research  finds that competence have a direct positive  and  significant influence on the integrity  and quality of the examination. Competence positively and significantly affect the quality of tax inspection through integrity. Independence has a significant positive direct influence on the integrity   and quality of tax checks. Independence has positive and significant effect on the quality of tax inspection through integrity and Direct positive integrity, but not significant to the quality of tax inspection.
      PubDate: Sun, 28 Jun 2020 00:00:00 +000
       
  • Influences of tax sanctions, taxpayers awareness and social norms on
           motivation to meet tax obligation

    • Authors: Dendy Heryanto; Mursalim Mursalim, Darwis Lannai
      Abstract: This research is done with the aim to analyze tax sanctions, taxpayers awareness and social norms to meet tax obligation in the KPP Pratama South Makassar. The Research methods used in this study are descriptive analysis double regression analysis with a total sample of 79 respondence. The result showed tax sanction, taxpayers awareness and social norms were positive and significant for the taxpayer’s motivation to fulfill its tax obligation at KPP Pratama South Makassar
      PubDate: Sat, 27 Jun 2020 00:00:00 +000
       
 
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