Candra, Alexander
NERACA KEUANGAN

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Pelaksanaan Wewenang Direktur Jenderal Pajak Terhadap Pengurangan dan Pembatalan Ketetapan Pajak Menurut Pasal 36 Undang-Undang Nomor 28 Tahun 2007 Tentang Ketentuan Umum dan Tata Cara Perpajakan (UU KUP) Candra, Alexander; Sundarta, M. Imam
NERACA KEUANGAN Vol 10, No 1 (2015)
Publisher : NERACA KEUANGAN

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Abstract

One of the potentialrevenuesof the Republic ofIndonesias most substantialat the present timeisTax. With taxIndonesiatofinancingallactivitiessuch assubsidizingeducation, health and infrastructuredevelopmentfasisilitas, umunelection, foreigndebt, and so on. Increasedtaxrevenuesis emphasizedthe Government.TaxationLawsRulesand regulationsare stillundersupervisionby the Ministryof Justice andHuman Rights withthe operational implementationby the DirectorGeneral ofTaxationin terms of bothformal andmaterial law. For theoverseethis acceptance, it is necessary toperatuantaxlegislationis clear, unequivocaland there is nooverlapping, sowajiptaxesortaxpayers canmore obedient, anda sense ofjusticehashighaccountability. Itmay indirectlyincrease state revenueandtheauthoritytoenforce thelaw.The research method used by the authors in the discussion of this thesis, is the normative research methods, which outlines what the applicable tax law is in conformity with the norms of other formal legal.In fact in the Tax Courts in accordance with the Court of Tax Law No. 14 of 2002, still there is a trial going on in pseudo Director General of Taxes, in which decision-making is not only a clear, straightforward, and not firm. So there is still a lot of doubt on the decision. Application Process at Director General of Tax Objection still embrace the element of lack of justice, costly, time is not erratic decisions. While in the Tax Act are mentioned only 6 (six) months in the making.According to the Tax Act No. 28 of 2007, Article 36 of the Director General of Taxes may also decide to reduce, correct, cancel or eliminate penalties and interest and administration of tax assessment issued. As for the decision process of determining the tax to be paid, so the moot court in the Director General of Taxes.Courts are decided in accordance with the Tax Court Act No. 14 of 2002, is the principal authority under the power of the judiciary, can run with the principles of the judicial process, which is low cost, fast and fair. With the recent reform Tax Courts embrace principles Cheap, Fast, Simple and Fair.Description of the research that has been conducted by the author, the writer suggesting that the Implementation Authority Director General of Taxes on Tax Reduction and annulment According to Article 36 of Law No. 28 of 2007 on General Provisions and Tax Procedures should be advised eliminate.
GOOD CORPORATE GOVERNANCE, CONSERVATISM ACCOUNTING, REAL EARNINGS MANAGEMENT, AND INFORMATION ASYMMETRY ON SHARE RETURN Sugiyanto, Sugiyanto; Candra, Alexander
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 4, No 1 (2018): Vol 4, No 1 (2018)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.094 KB) | DOI: 10.34204/jiafe.v4i1.1073

Abstract

This study aims to analyze the influence of accounting conservatism, real earnings management, and information asymmetry on stock returns. This study uses the sample of all manufacturing companies listed on the Indonesia Stock Exchange during the period 2013 to 2015. The total number of companies used as sample research is 44 companies with observations for three years. Pursuant to purposive sampling method, total of research sample is 132 financial reports and annual reports. The results of this study indicate: (1) Good corporate governance has a significant negative effect on stock return with a significance value of 0.002<0.050; (2) Conservatism with accrual-based conservatism proxy has a significant negative effect on stock return with a significance value of 0.032 <0.050; (3) Real earnings management with the proxy of discretionary cash flow has no effect on stock return with a significance value of 0.050; and (4) Information asymmetry with proxy of bid-ask spread has no effect on stock return with significance value of 0.453> 0.05.
Sistem Akuntansi Lingkungan Pada Industri Perkebunan Sawit di Kalimantan Tengah Candra, Alexander; Sundarta, M. Imam
NERACA KEUANGAN Vol 13, No 1 (2018)
Publisher : NERACA KEUANGAN

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Abstract

Tujuan penelitian ini untuk melihat bagaimana proses alur proses akuntansilingkungan pada sebuah Perusahaan Industri Perkebunan Sawit dalam rangka untuk mengatasi kerusakan Lingkungan. Pengelompok biaya atau aktiva sebuah organisasi perusahaan Industri Perkebunan Sawit. Metodologi Penelitian; Penelitian ini mempergunakan metodologi penelitian kualitatif deskritif yang menguraikan alur fakta sebuah pekerjaan. Dimulai proses pencatatan sampai dengan Laporan Keuangan. Data dipergunakan adalah data primar berdasarkan obasevasi langsung proses pencatatan akuntansi lingkungan. Data sekunder adalah data-data pihak lainnya berkaitan langsung dengan penelitian ini.  Menemukan sebuah alur proses pencatatan akuntansi lingkungan pada perusahaan Industri, sebagaimana digambarkan sebuah alur implementasi. Umunnya dipergunakan pada Perusahaan Industri Perkebunan Sawit Lainnya.  Kekurangan Penelitian ini, Dimana penelitian hanya berada satu lokasi dan wilayah perusahaan Industri Lingkungan Perusahan Sawit, sehingga tidak merupakan pedoman sistemakuntansi lingkungan. Diharapkan penelitian lainnya dapat menambah pada Industri Perkebunan lainnya terletak lokasi berbeda. Keaslian didalam penelitian ini, diharapakan akan menghasilkan dampak sebuah alur pencatatan akuntansi lingkungan. Merupakan sebuah contoh bahwa perusahaan Industri Perkebunan sawit sangat perhatikan kerusakan lingkungan.