http://repository.president.ac.id/xmlui/handle/123456789/5022 2026-04-06T10:54:06Z http://repository.president.ac.id/xmlui/handle/123456789/6287 PENGARUH SOCIAL DISTANCING DAN WORK FROM HOME KPP TERHADAP KEPATUHAN WAJIB PAJAK DALAM PELAPORAN Nuralianti, Risha Valentika Maksud dibuatnya penelitian ini yakni ingin melihat bagaimana tingkat kepatuhan wajib pajak dalam pelaporan SPT didalam masa pandemi ini, apakah tingkat kepatuhan wajib pajak semakin meningkat, ataukah semakin menurun dengan adanya peraturan pemerintah yang mengharuskan Kantor Pelayanan Pajak menerapkan Social Distancing lalu di lanjutkan dengan Work From Home. Populasi yang dipakai pada riset berikut yakni WPOP Karyawan yang berkedudukan di Kabupaten.Bekasi yang dipilih secara acak dan dilihat cocok untuk mengisi kuisioner yang diberikan. Model data yang dipakai pada riset adalah model primer. Metode kuantitatif dengan teknik riset regresi berganda adalah yang digunakan pada riset ini. Dari hasil riset ini dapat disimpulkan bahwa dengan diberlakukannya Social Distancing dan Work From Home tidak berdampak secara signifikan terhadap kepatuhan wajib pajak dalam pelaporan SPT. Sehingga menunjukkan bahwa wajib pajak tetap melaporkan kewajibannya sebagai pemungut pajak dengan tepat waktu dan tidak berpengaruh dengan diberlakukannya Social Distancing dan Work From Home. 2020-01-01T00:00:00Z http://repository.president.ac.id/xmlui/handle/123456789/5254 PERAN AUDIT INTERNAL DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN DI PT. KANEFUSA INDONESIA Firmansyah, Ferry This study aims to analyze the role of internal audit and internal control on fraud prevention at PT. Kanefusa Indonesia. There are two factors tested in this study, namely internal audit and internal control as an independent variable and fraud prevention as the dependent variable. This research is a qualitative research with case study method and the source of data used is primary data. Data collection techniques in this research are by interview, observation and documentation. The results of the study show that internal audit and internal control at PT. Kanefusa Indonesia has not been effective in preventing fraud. Where the auditor is not sufficiently independent and auditor competence is still lacking, it is also based on the presence of repeated audit findings. In terms of internal control, it is also not effective enough for fraud prevention because the organizational structure does not adequately separate duties and responsibilities. In addition there are unclear recording and authorization procedures that have the potential to cause harm to the company. Internal audit and internal control are believed to help the company in preventing the company so as to encourage the effectiveness and efficiency of the company's operations. 2020-01-01T00:00:00Z http://repository.president.ac.id/xmlui/handle/123456789/5252 PENGARUH PENERAPAN PEMUNGUTAN, PENYETORAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PT. “ADIKU” (Studi Empiris Perusahaan Manufaktur) Sinaga, Sarman The issue that raised from this study is the impact of Collection, Payment and Reporting of Value Added Taxes on the Company's Financial Performance. Other effect is related to the payment of company obligations to suppliers on the company's financial condition. Based on the 2 (two) issues above, it can be described the relation and influence of tax obligations and of suppliers to the company's financial performance. This study aims to explain and give consideration to companies that related to tax obligations and to suppliers can be overcome with several solutions so that the company's financial condition remains stable. In this study, the author uses the research method of description analysis by processing and analyzing the existing data of the company and making sample data as proof of this research. The results of this study, the author found a solution that can help companies to overcome financial problems related to the obligation of tax payments and to suppliers, namely by requiring each supplier to be confirmed as a taxable entrepreneur, adjusting the Term of Payment between the customer and supplier needs, regulating pattern of VAT reporting in order to reduce underpayment, make policies and readjust the pattern of payment of obligations to suppliers against payments from customers. 2020-01-01T00:00:00Z http://repository.president.ac.id/xmlui/handle/123456789/5251 ANALISIS PENGARUH FINANCIAL RISK, DIVIDEND PAYOUT RATIO, FIRM VALUE, COMPANY SIZE, DAN PROFITABILITAS TERHADAP INCOME SMOOTHING ACTION Murniasih This study aims to examine the effect of financial risk, dividend payout ratio, firm value, company size and profitability on income smoothing action. The measurement of income smoothing action in this study uses the Eckel Index. This research was conducted at coal mining sub sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The number of observations were 17 research samples obtained using purposive sampling techniques. The analysis technique used in this study is logistic regression analysis. The analysis shows that financial risk has a significant effect on the practice of income smoothing. This shows that the higher the financial risk, the higher the practice of income smoothing. Dividend payout ratio, firm value, company size and profitability have no effect on income smoothing practices. This means that the greater and smaller dividend payou ratio, firm value, company size and profitability, there is no effect of income smoothing action. 2020-01-01T00:00:00Z