http://repository.president.ac.id/xmlui/handle/123456789/2688 2026-04-07T20:03:11Z 2026-04-07T20:03:11Z SYARIFAH, SYIFA http://repository.president.ac.id/xmlui/handle/123456789/11446 2023-05-23T07:57:32Z 2019-01-01T00:00:00Z

PENDETEKSIAN FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD TRIANGLE (Studi Empiris pada Perusahaan property, real estate, and building construction yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017) SYARIFAH, SYIFA The aim of this study is to obtain empirically evidence about the effect of fraud triangle elements to the financial statement fraud. In this research, pressure is formed by the four dimension which is financial stability, external pressure, personal financial need, dan financial targets. While the opportunity formed by three dimention that is nature of industry, ineffective monitoring, dan organizational structure and then rationalization. While financial statement fraud formed by proxy Beneish M-score. Population in this research are property, real estate, and building construction companies listed on the Indonesian Stock Exchange period 2013-2017, in total 49 companies for five years and then total 245 companies. Samples were selected using purposive sampling. The data used in this study was analyzed using Structural Equation Model (SEM) with a model approach Partial Least Square (PLS). PLS analysis performed using software SmartPLS 3.0. The test results in this study obtain empirical evidence that the pressure and opportunity don’t effect on financial statement fraud. Whereas, rationalization significantly positive effect on the financial statement fraud.

2019-01-01T00:00:00Z Manik, Moses Ivandy http://repository.president.ac.id/xmlui/handle/123456789/10589 2022-11-17T04:31:19Z 2019-01-01T00:00:00Z

THE INFLUENCE OF TAX FAIRNESS AND TAX COMPLEXITY TOWARD THE LEVEL OF INDIVIDUAL INCOME TAX COMPLIANCE IN THE AREA OF CIKARANG Manik, Moses Ivandy Tax is one of the highest revenue received by the state. It is expected that there will be awareness and discipline from the people to fulfill the obligation to pay taxes. There are many cases of tax evasion, because some citizens don't have enough understanding about taxation and feel the tax system is not fair. This study aims to determine whether there is influence of tax fairness and tax complexity significantly affects tax compliance. The population of this study are individual taxpayers in KPP Pratama Cikarang Selatan. The sample of this research were 100 SMEs in Cikarang. In this study, research methodology that used is quantitative analysis with primary data. To test the influences and the hypothesis, this research used multiple regression to test the significance influence between dependent and independent variable. The results showed that the influence of tax fairness have a significant positive effect toward tax complexity, while tax complexity has no significant influence to tax compliance. The R-square of the first model (multiple linear regression) in this study is 0,254 or 25.4%.

2019-01-01T00:00:00Z Prastuti, Evi http://repository.president.ac.id/xmlui/handle/123456789/10588 2022-11-17T04:28:44Z 2019-01-01T00:00:00Z

PENGARUH PAJAK, TARIF PAJAK NEGARA AFILIASI, TUNNELING INCENTIVES, SKEMA BONUS, DAN DEBT COVENANT TERHADAP KEPUTUSAN MANAJEMEN MELAKUKAN MEKANISME TRANSFER PRICING (Studi Empiris pada Perusahaan-Perusahaan Pabrikasi yang terdaftar di BEI tahun 2015-2017) Prastuti, Evi This Study aims to determine how much influence of tax, affiliated tax rate tunneling incentives, bonus scheme, and debt covenant against the management’s decision in doing transfer pricing mechanism. Tax is the most avoided expenses by some companies. One effort to minimize the tax expenses is doing transfer pricing mechanism. Transfer pricing is carried out by related parties. The differences in tax rates in affiliated countries encouraging company management to take advantage of the different tax rates. Company management will choose the destination country for taxation to determine the country that becomes the profit center and the cost center, so that the benefits of the corporate entity will increase. One of them is by using of transfer pricing mechanism. The majority shareholders usually make methods to be able to control the minority shareholders. One of them is doing transfer pricing mechanism. The majority shareholders usually conducting transaction with affiliates, such as selling assets under the market price. The others who make management make transfer pricing mechanism is bonus scheme. If the owner or shareholder of the company establish a management bonus based on company profits, one the efforts made by the management is by implementing a transfer pricing mechanism. The high debt contract of a company, the closer the company is to violating the debt agreement boundaries. In accordance with the debt covenant hypothesis, the high of company debt, management will make various effort to increase the profits company. One of them is by transfer pricing mechanism.

2019-01-01T00:00:00Z Uzlia, Karina http://repository.president.ac.id/xmlui/handle/123456789/10587 2022-11-17T04:25:35Z 2019-01-01T00:00:00Z

PENGARUH FAKTOR LINGKUNGAN, PENGHASILAN DAN SANKSI DENDA TERHADAP KEPATUHAN WAJIB PAJAK (STUDI EMPIRIS WAJIB PAJAK ORANG PRIBADI DI BEKASI) Uzlia, Karina The purpose of this study is to find out how much influence the environmental factors, exclusion and penalty sanctions on taxpayer compliance with individual taxpayers in Bekasi. The variable used in this study is the dependent variable, namely taxpayer compliance, while the independent variables are environment, income and penalties. The research data was obtained through questionnaires distributed to registered taxpayers and had a NPWP in Bekasi as many as 108 samples, sampling was done by probality sampling, and the data analysis method used was multiple linear regression analysis. The results of the study conclude that Environment, Income and Penalty Sanctions if tested simultaneously or simultaneously have a positive and significant influence on taxpayer compliance (the value of the calculation is 38.828> value at ftabel 2.69) with a significant value smaller than 0.05 which is 0.00

2019-01-01T00:00:00Z