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Ditemukan 26 dokumen yang sesuai dengan query
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Farah Nadira Iriawan
Evaluasi penerapan PSAK 72 terhadap prosedur audit pendapatan PT HC = Evaluation of PSAK 72 implementation to audit procedures on PT HC’s revenue
"Laporan magang ini membahas mengenai dampak penerapan PSAK 72 tentang Pendapatan dari Kontrak dengan Pelanggan (berlaku efektif 1 Januari 2020) terhadap pengakuan pendapatan PT HC, dan prosedur audit atas akun pendapatan yang dilakukan oleh KAP KY. PT HC merupakan perusahaan yang bergerak di bidang industri pengembangan properti, yang lingkup usahanya bergerak di pengembangan properti dan real estat mulai dari perencanaan, penjualan, dan pengelolaan produk, serta melakukan manajemen properti yang meliputi penyewaan, pemeliharaan dan penyediaan fasilitas- fasilitas penunjang lainnya, dan konsultasi bidang manajemen untuk kawasan properti. Pendapatan PT HC pada tahun 2020 terdiri dari penjualan unit apartemen, sewa hotel, dan sewa kantor. Fokus dari pembahasan pada laporan magang ini adalah mengevaluasi dampak dari penerapan PSAK 72 terkait pengakuan pendapatan PT HC terhadap praktik prosedur audit atas akun pendapatan yang telah dilakukan KAP KY sesuai dengan standar audit yang berlaku. Hasil evaluasi menunjukan bahwa KAP KY telah melaksanakan prosedur audit atas akun pendapatan sesuai dengan standar audit yang berlaku, dengan memperhatikan penerapan PSAK 72 oleh PT HC, khususnya pada penjualan unit apartemen yang terdampak perubahan pengakuan pendapatan. Meski demikian, masih terdapat beberapa kekurangan dalam prosedur audit yang memerlukan adanya perbaikan.
This internship report discusses the impact of PSAK 72 implementation regarding Revenue from Contracts with Customers (effective January 1, 2020) to PT HC's revenue recognition and audit procedures on revenue account performed by KAP KY. PT HC is a company engaged in the property development industry, where the scope of its business is to develop the property and real estate from planning, selling, and managing products, as well as carrying out property management which includes rental, maintenance, and provision of other supporting facilities, and consulting in the field of management for property areas. PT HC's revenue in 2020 consists of sales of apartment units, hotel rentals, and office rentals. The focus of this internship report is to evaluate the impact of PSAK 72 implementation regarding PT HC's revenue recognition to the practice of audit procedures on revenue that KAP KY has carried out following applicable audit standards. The evaluation result shows that KAP KY has carried out audit procedures on revenue accounts according to applicable audit standards, taking into account the PSAK 72 implementation by PT HC, especially on the sale of apartment units which are affected by changes in revenue recognition. However, there are still some shortcomings in audit procedures that require improvement."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2021
TA-pdf
UI - Tugas Akhir  Universitas Indonesia Library
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Hendri Jonathan Sutanto
Pengaruh transaksi pihak berelasi terhadap audit fee di Indonesia = Related party transactions and audit fee in Indonesia
"ABSTRAK
Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh transaksi pihak berelasi terhadap audit fee pada perusahaan listed di Indonesia. Penelitian ini menguji transaksi pihak berelasi secara total, transaksi pihak berelasi operasi, dan transaksi pihak berelasi pinjaman. Pengujian dilakukan dengan mengadopsi penelitian Habib et al. (2015) di Cina dengan sejumlah penyesuaian variabel yang relevan di Indonesia. Penelitian ini menemukan bahwa transaksi pihak berelasi operasi berpengaruh positif terhadap audit fee di Indonesia sedangkan transaksi pihak berelasi pinjaman dan transaksi pihak berelasi secara total tidak berpengaruh terhadap audit fee. Hal ini membuktikan bahwa transaksi pihak berelasi berpengaruh terhadap audit fee di Indonesia walaupun terbatas hanya pada jenis transaksi pihak berelasi operasi. Penelitian ini diharapkan dapat bermanfaat bagi regulator dalam mengevaluasi dan mengembangkan pedoman penetapan audit fee.
ABSTRACT
This research aims to provide empirical evidence about the effect of the related-party transactions on listed companies‟ audit fee in Indonesia. This study examines total related party transactions, related party transactions-operation, and related party transactions-loan. Tests are carried out using models from Habib et al. (2015) in China with adjustment on it‟s relevance in Indonesia. This study provides empirical evidence that related party transactions-operation increases the amount of audit fee paid , while related party transactions-loan and total related party transactions have no effect on the amount of audit fee. This research proves that related party transactions increases the amount of audit fee paid, although limited to related party transactions-operation. This study aims to benefit policy makers in developing and evaluating the policies for determining the amount of an audit fee."
Fakultas Eknonomi dan Bisnis Universitas Indonesia, 2016
S63816
UI - Skripsi Membership  Universitas Indonesia Library
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Hardi
Pemeriksaan pajak
Jakarta: Kharisma , 2003
336.22 HAR p
Buku Teks  Universitas Indonesia Library
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Yulia Zahara
Implementasi pemeriksaan pajak atas restitusi pajak pertambahan nilai untuk menguji kepatuhan wajib pajak: studi kasus Kantor Pelayanan Pajak Madya Jakarta Barat tahun pemeriksaan pajak 2013 = Tax audit implementation on vat refund in order to examine taxpayer's compliance: study case West Jakarta medium taxpayer's Office in 2013
"Salah satu tujuan dari diselenggarakannya pemeriksaan pajak adalah untuk menguji kepatuhan Wajib Pajak demikian jugalah dalam pemeriksaan pajak atas restitusi Pajak Pertambahan Nilai Penelitian ini dilakukan untuk menyajikan sebuah gambaran mengenai impelementasi pemeriksaan pajak atas restitusi Pajak Pertambahan Nilai pada KPP Madya Jakarta Barat Penelitian ini menggunakan pendekatan kualitatif dengan tujuan penelitian deskriptif Pengumpulan data dilakukan melalui studi kepustakaan dan wawancara mendalam Hasil dari penelitian ini menunjukkan bahwa ditinjau dari konten kebijakan percepatan pengembalian kelebihan pembayaran pajak terhadap Wajib Pajak yang memenuhi kriteria khusus ditetapkan dikarenakan keterbatasan SDM fungsional pemeriksa dalam lingkup Direktorat Jenderal Pajak sedangkan ditinjau dari konteks implementasi pemeriksaan pajak atas restitusi PPN pada KPP Madya Jakarta Barat juga telah diimplementasikan berdasarkan kaidah administrasi perpajakan yang baik sehingga dapat meminimalisir terjadinya konflik kepentingan dalam proses pemeriksaan.
One of the purposes of tax audit is to examine Tax Payer's compliance also in tax audit on VAT refund This research is aimed to provide an overview regarding tax audit implementation on VAT refund in West Jakarta Medium Taxpayer's Office This research is conducted by using qualitative descriptive approach Data collected through library research and in depth interviews The result of this study indicate that based on content of policy accelerated VAT refund to the tax payers who meet specific criteria is set due to limitation of human resources within Directorate General of Taxation Therefore based on context of implementation VAT audit on VAT refund in West Jakarta Medium Taxpayer's Office has been implemented based on good principles of tax administration so as to minimize any conflicts of interest in the processes of tax audit."
Depok: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 2014
S58443
UI - Skripsi Membership  Universitas Indonesia Library
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Adelin Anindya
Proses penghapusan nomor pokok wajib pajak dan pelaksanaan pemeriksaan perpajakan pada ekspatriat Jepang yang akan meninggalkan Indonesia = Tax id cancellation process and tax audit execution for Japanese inbound assignee who will leave Indonesia / Adelin Anindya
"[ABSTRAK
Laporan ini menjelaskan mengenai proses penghapusan Nomor Pokok Wajib
Pajak bagi ekspatriat Jepang yang sebelumnya adalah Wajib Pajak Dalam Negeri
Indonesia, yang akan meninggalkan Indonesia untuk selama-lamanya. Selain itu,
laporan ini akan menjelaskan proses pemeriksaan perpajakan pada ekspatriat
tersebut, di mana proses pemeriksaan ini untuk menguji kepatuhan pemenuhan
kewajiban perpajakan, dan proses pemeriksaan ini akan menentukan keputusan
dari penghapusan Nomor Pokok Wajib Pajak. Hasil penelitian ini menunjukkan
bahwa proses penghapusan Nomor Pokok Wajib Pajak telah mengikuti peraturan yang berlaku, dan ekspatriat Jepang ini telah memenuhi kewajiban perpajakannya, sehingga permohonan untuk penghapusan Nomor Pokok Wajib Pajaknya dikabulkan.
ABSTRACT
This report explains about Tax ID Cancellation process for Japanese inbound
assignee who previously was an Indonesian taxpayer, which will leave Indonesia
forever. In addition, this report explains about tax audit process on this inbound
assignee, where the process of this audit is to test compliance fulfillment of tax
obligations, and this examination process will determine the decision of the
abolition of Tax ID Cancellation. The results shows that the Tax ID Cancellation
process has followed the applicable regulations, and Japanese inbound assignee is in compliance with tax obligations, so that requests for Tax ID Cancellation is granted., This report explains about Tax ID Cancellation process for Japanese inbound
assignee who previously was an Indonesian taxpayer, which will leave Indonesia
forever. In addition, this report explains about tax audit process on this inbound
assignee, where the process of this audit is to test compliance fulfillment of tax
obligations, and this examination process will determine the decision of the
abolition of Tax ID Cancellation. The results shows that the Tax ID Cancellation
process has followed the applicable regulations, and Japanese inbound assignee is in compliance with tax obligations, so that requests for Tax ID Cancellation is granted.]"
2015
TA-Pdf
UI - Tugas Akhir  Universitas Indonesia Library
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Freddy S.
Analisis tax audit coverage ratio Indonesia dalam peningkatan efektivitas pemeriksaan pajak = Analyze of Indonesia tax audit coverage ratio to increase tax audit effectivity
"[ ABSTRAK
Pemeriksaan pajak merupakan bentuk penegakan hukum oleh Direktorat Jenderal Pajak (DJP) yang bertujuan untuk mengamankan penerimaan pajak dan meningkatkan kepatuhan wajib pajak. Salah satu faktor yang mempengaruhi kepatuhan wajib pajak adalah persepsi kemungkinan diperiksa. Jika kemungkinan diperiksa tinggi, maka kemungkinan ketidakpatuhan terdeteksi juga tinggi. Untuk meningkatkan kemungkinan wajib pajak diperiksa tinggi, maka DJP seharusnya memperluas lingkup pemeriksaan atau biasa yang disebut dengan rasio cakupan pemeriksaan pajak. Penelitian ini menggunakan pendekatan kualitatif dan bertujuan untuk menganalisis faktor penyebab rendahnya rasio tersebut dan sektor yang seharusnya menjadi fokus pemeriksaan. Hasil dari penelitian ini menunjukkan bahwa rasio cakupan pemeriksaan rendah karena masalah pemilihan bahan baku dan kurang berbasis risiko dan potensi penerimaan.
;
ABSTRACT Tax audit as one of the law enforcements is conducted by Directorate General of Taxes (DGT) Indonesia to achieve tax national revenue targeted and increase voluntary compliance. One cause of taxpayer?s compliance is the probability of being audited. The higher taxpayer?s probability is audited, the higher of non-compliance will be detected. To ensure that taxpayer?s probability of being audited is high, DGT should enlarge the scope of audit or audit coverage ratio. This study uses qualitative approach and analyzes the factor that cause audit coverage ratio in Indonesia is low, and primary sector that should become the focus of tax audit. The result of this research indicates that low of audit coverage ratio because of the selection of taxpayer?s that has less risk-based assessment and less potential revenue
;Tax audit as one of the law enforcements is conducted by Directorate General of Taxes (DGT) Indonesia to achieve tax national revenue targeted and increase voluntary compliance. One cause of taxpayer?s compliance is the probability of being audited. The higher taxpayer?s probability is audited, the higher of non-compliance will be detected. To ensure that taxpayer?s probability of being audited is high, DGT should enlarge the scope of audit or audit coverage ratio. This study uses qualitative approach and analyzes the factor that cause audit coverage ratio in Indonesia is low, and primary sector that should become the focus of tax audit. The result of this research indicates that low of audit coverage ratio because of the selection of taxpayer?s that has less risk-based assessment and less potential revenue
;Tax audit as one of the law enforcements is conducted by Directorate General of Taxes (DGT) Indonesia to achieve tax national revenue targeted and increase voluntary compliance. One cause of taxpayer?s compliance is the probability of being audited. The higher taxpayer?s probability is audited, the higher of non-compliance will be detected. To ensure that taxpayer?s probability of being audited is high, DGT should enlarge the scope of audit or audit coverage ratio. This study uses qualitative approach and analyzes the factor that cause audit coverage ratio in Indonesia is low, and primary sector that should become the focus of tax audit. The result of this research indicates that low of audit coverage ratio because of the selection of taxpayer?s that has less risk-based assessment and less potential revenue
;Tax audit as one of the law enforcements is conducted by Directorate General of Taxes (DGT) Indonesia to achieve tax national revenue targeted and increase voluntary compliance. One cause of taxpayer?s compliance is the probability of being audited. The higher taxpayer?s probability is audited, the higher of non-compliance will be detected. To ensure that taxpayer?s probability of being audited is high, DGT should enlarge the scope of audit or audit coverage ratio. This study uses qualitative approach and analyzes the factor that cause audit coverage ratio in Indonesia is low, and primary sector that should become the focus of tax audit. The result of this research indicates that low of audit coverage ratio because of the selection of taxpayer?s that has less risk-based assessment and less potential revenue
, Tax audit as one of the law enforcements is conducted by Directorate General of Taxes (DGT) Indonesia to achieve tax national revenue targeted and increase voluntary compliance. One cause of taxpayer’s compliance is the probability of being audited. The higher taxpayer’s probability is audited, the higher of non-compliance will be detected. To ensure that taxpayer’s probability of being audited is high, DGT should enlarge the scope of audit or audit coverage ratio. This study uses qualitative approach and analyzes the factor that cause audit coverage ratio in Indonesia is low, and primary sector that should become the focus of tax audit. The result of this research indicates that low of audit coverage ratio because of the selection of taxpayer’s that has less risk-based assessment and less potential revenue
]"
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2016
S61628
UI - Skripsi Membership  Universitas Indonesia Library
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Tio Andiko
Analisis implementasi kebijakan pemeriksaan pajak di Indonesia ditinjau dari konsep cooperative compliance = Analysis of implementation of tax audit policy in Indonesia viewed from the concept of cooperative compliance
"ABSTRAK
Target penerimaan pajak, selalu menjadi diskursus menarik di akhir tahun. Hampir sepuluh tahun terakhir target penerimaan perpajakan tak pernah tercapai. Belum lagi tingginya angka sengketa dalam beberapa tahun terakhir yang menggerus tingkat kepercayaan wajib pajak. Sehingga berdampak pada masih rendahnya tingkat kepatuhan wajib pajak di Indonesia. Dan salah satu hal yang mempengaruhi kondisi perpajakan Indonesia hari ini adalah pemeriksaan pajak. Untuk itu penelitian ini bertujuan menganalisis implementasi kebijakan pemeriksaan pajak di Indonesia dengan konsep baru yang kini mulai banyak diadopsi di beberapa negara lain yaitu konsep cooperative compliance. Penelitian ini menggunakan pendekatan pos-positivisme, metode kualitatif dan pengumpulan data menggunakan teknik wawancara mendalam. Analisis yang ditelaah melalui dua dimensi utama dalam cooperative compliance yaitu aspek kepercayaan dengan indikator komitmen, kejujuran, kompetensi dan keadilan; dan aspek transparansi degan indikator informatif dan pengungkapan. Hasil dari penelitian ini menjelaskan bahwa pada dasarnya di Indonesia sampai saat ini belum ada kebijakan pemeriksaan pajak yang secara eksplisit/formal mengadopsi konsep cooperative compliance. Dilihat dari kedua dimensi utama dalam cooperative compliance yaitu kepercayaan dan transparansi, peneliti mendapatkan bahwa dimensi kepercayaan antara wajib pajak dan fiskus dalam pemeriksaan pajak masih minim yang bisa dilihat dari tingginya angka sengketa pajak. Adapun dimensi transparansi, kondisi saat ini sedang bergerak ke arah era keterbukaan yang lebih baik, dimana hal ini dapat tercermin dari adanya beberapa kebijakan yang dibuat dalam rangka mendukung proses transparansi.
ABSTRACT
The target of tax revenue is always an interesting discourse at the end of the year. Almost the last ten years the target of tax revenues has never been achieved. Not to mention the high number of disputes in recent years that undermined the level of taxpayer trust. So that impact on the low level of taxpayer compliance in Indonesia. And one of the things that affect the condition of Indonesia 39 s taxation today is the tax audit. Therefore, this study aims to analyze the implementation of tax audit policy in Indonesia with a new concept that is now beginning to be widely adopted in several other countries namely the concept of cooperative compliance. This research uses post positivism approach, qualitative method and data collection using in depth interview technique. Analysis analyzed through two main dimensions of cooperative compliance are trust dimension with indicator of commitment, honesty, competence and justice and dimension of transparency with informative indicators and disclosures. The results of this study explain that basically in Indonesia until now there has been no tax audit policy that explicitly formally adopt the concept of cooperative compliance. Viewed from the two main dimensions of cooperative compliance are trust and transparency, the researcher found that the trust dimension between taxpayer and taxpayer in tax audit is still minimal which can be seen from the high rate of tax disputes. As for the transparency dimension, the current condition is moving towards a better era of openness, which can be reflected in the existence of several policies made in order to support the transparency process."
2018
T51130
UI - Tesis Membership  Universitas Indonesia Library
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Kurniawan Panji Laksono
Analisis efisiensi kantor pelayanan pajak di Indonesia: peranan upaya audit dan pendidikan masyarakat = Efficiency analysis of Indonesian tax offices: the role of audit effort and community education
"ABSTRAK
Studi ini mengkaji tentang efisiensi teknis Kantor Pelayanan Pajak KPP , dengan terlebih dahulu mengestimasi fungsi produksi pemungutan pajak pusat di Indonesia. Pengukuran efisiensi teknis pemungutan pajak dilakukan dengan model stochastic frontier analysis, dengan observasi berupa agregasi data KPP pada tingkat Provinsi selama kurun waktu 7 tahun 2010 ndash; 2016 untuk seluruh KPP di Indonesia, selain KPP-KPP yang berada di lingkup Kanwil DJP Wajib Pajak Besar dan Kanwil DJP Jakarta Khusus.Hasil analisis menunjukkan adanya perbedaan tingkat efisiensi teknis pemungutan pajak antar provinsi. Efisiensi teknis pemungutan pajak dipengaruhi oleh faktor internal KPP, seperti: upaya audit, biaya operasional kantor dan segmentasi Wajib Pajak WP , maupun faktor eksternal, seperti: karakteristik sosial dan ekonomi daerah, seperti: tingkat pendidikan masyarakat. Upaya audit dari pemeriksa pajak mempunyai pengaruh yang signifikan terhadap efisiensi teknis KPP. Lebih lanjut, semakin meningkatnya masyarakat yang berpendidikan tinggi juga dapat meningkatkan efisiensi pengumpulan pajak, karena lebih mudah memahami peraturan pajak.
ABSTRACT
This study examines the technical efficiency of the Tax Offices KPP , by first estimating the central tax collection function in Indonesia. Measurement of technical efficiency of tax collection is done by stochastic frontier analysis model, with observation in the form of data aggregation of tax offices at Provincial level during the period of 7 years 2010 2016 for all tax office in Indonesia, other than tax offices which is under the scope of Large Taxpayer Regional Office and Jakarta Special Regional Offices.The result of the analysis shows the differences in the level of tax collection technical efficiency among provinces. The technical efficiency of tax collection is influenced by internal factors of tax office, such as audit effort, office operating costs and taxpayer segmentation, as well as external factors, such as social and economic characteristics of the provinces, for instance community educational level. Audit efforts from tax inspectors have a significant influence on the technical efficiency of tax offices. Furthermore, more highly educated community can also improve the efficiency of tax collection, as it is easier for them to understand tax regulations. "
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2018
T49902
UI - Tesis Membership  Universitas Indonesia Library
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Alinda Chairunnisa
Evaluasi Prosedur Audit atas Aset Tetap PT HID = Evaluation of Audit Procedure on Fixed Asset of PT HID
"Laporan magang ini membahas mengenai evaluasi prosedur audit atas akun aset tetap pada PT HID yang dilakukan oleh KAP BBB untuk tahun buku 2021. PT HID merupakan anak perusahaan PT HMI yang bergerak sebagai distributor penjualan resmi di sektor otomotif. Evaluasi berfokus pada kesesuaian prosedur pengumpulan dan pengujian bukti audit atas aset tetap yang dilakukan KAP BBB dengan kerangka teori berdasarkan Standar Audit (SA) dan Arens et al. (2020). Prosedur pengujian substantif yang dilakukan mencakup prosedur analitis serta pengujian detail saldo dan transaksi. Berdasarkan  evaluasi terhadap prosedur audit yang dijalankan, tahap pengumpulan dan pengujian bukti audit KAP BBB telah sesuai dengan kerangka evaluasi yang digunakan.
This report discusses the evaluation of audit procedures on fixed assets of PT HID conducted by KAP BBB for the book year 2021. PT HID is a subsidiary of PT HMI that operates as an authorized sales distributor in the automotive sector. The evaluation focuses on the compatibility of audit testing procedures on fixed assets performed by KAP BBB with a theoretical framework based on Standar Audit (SA) and Arens et al. (2020). The substantive testing procedures performed include analytical procedures as well as tests of details of balances and transactions.. Based on the evaluation of the audit procedures performed, KAP BBB's procedures for collecting and testing audit evidence are in accordance with the evaluation framework used.

"
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2022
TA-Pdf
UI - Tugas Akhir  Universitas Indonesia Library
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Naomi Krisnastiti
Evaluasi Prosedur Audit Substantif Atas Akun Utang Usaha PT ABJ Tbk Oleh KAP MGC = Evaluation of Substantive Audit Procedure Testing on PT ABJ Tbk's Account Payable by KAP MGC
"Laporan magang ini membahas mengenai evaluasi atas prosedur audit substantif terutama untuk pengujian rinci atas akun utang usaha PT ABJ Tbk oleh KAP MGC. PT ABJ Tbk merupakan perusahaan manufaktur dan perdagangan dengan produk utama yaitu rokok. Sedangkan KAP MGC merupakan salah satu kantor akuntan publik yang beroperasi di Indonesia. Evaluasi ini didasarkan dari pengalaman penulis selama mengikuti kegiatan magang di KAP MGC lalu dibandingkan dengan teori-teori yang penulis dapatkan dari berbagai sumber buku akademis dan juga peraturan yang berlaku di Indonesia. Pada laporan magang ini juga dibahas mengenai prosedur audit yang dilakukan berdasarkan asersi yang diuji seperti detail tie-in, completeness, accuracy, existence, classification, cut-off, dan obligation. Dari hasil evaluasi yang sudah dilakukan, tidak didapatkan penyimpangan dari prosedur yang telah dilakukan KAP MGC untuk melakukan audit atas akun utang usaha PT ABJ Tbk. Selain evaluasi atas prosedur audit yang dilakukan KAP MGC, laporan ini juga berisi mengenai refleksi diri penulis atas pengalaman yang didapatkan selama magang di KAP MGC.
This report is discussed about the evaluation of substantive audit procedure, especially for the test of details on PT ABJ Tbk’s accounts payable by KAP MGC. PT ABJ Tbk is a manufacturing and trade company with cigarette as the main product. Meanwhile, KAP MGC is one of the public accountant firms in Indonesia. The evaluation is based on the writer’s experience while joining the internship program in KAP MGC, then compared with theories from academic books and the regulation in Indonesia. This report also discussed audit procedures performed based on the tested assertion, like detail tie-in, completeness, accuracy, existence, classification, cut-off, and obligation. From the evaluation results, there is no aberration from the procedures conducted by KAP MGC to audit the PT ABJ Tbk’s account payable. Beside the evaluation of substantive audit procedure, this report also discussed about writer’s self-reflection during internship at KAP MGC."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2022
TA-pdf
UI - Tugas Akhir  Universitas Indonesia Library
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