Browsing by Author "Upa, Vierly Ananta"
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Analisis Efisiensi Biaya Operasional Melalui Penerapan E-System Perpajakan pada Perusahaan Jasa Ekspedisi (Studi Kasus pada PT Galaxy Express International Line Surabaya)
Febriliana, Elisabeth Vera; Upa, Vierly Ananta; Magdalena, Renna (LPPM Universitas Pelita Harapan Surabaya, 2017-12-01)Tax reform is very important in this era. Technologycal advances today are very fast and affect human behavior to be more modern. It underlies the Directorate General of Taxation issued an electronic tax-based system ... -
Analisis Faktor yang Mempengaruhi Minat Mahasiswa dalam Mengikuti Program Pendidikan Brevet dan Sertifikasi Konsultan Pajak Guna Menghadapi MEA
Anugrah, Alexandra Larasati Ratu Theo; Upa, Vierly Ananta; Widianingsih, Luky Patricia (LPPM Universitas Pelita Harapan Surabaya, 2016-12-01)The business in Indonesia is growing rapidly with AEC, which is the integrated agreement between two or more countries in ASEAN. AEC will make access of goods and services sector easier. This will cause the workforce’s ... -
Analisis Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi yang Bergerak dalam Bidang E-Commerce (Studi Kasus pada Wajib Pajak Orang Pribadi di Surabaya)
Meylitasari, Hanna; Upa, Vierly Ananta; Tjahjono, Josephine K. (LPPM Universitas Pelita Harapan Surabaya, 2018-06-01)Tax is one of the biggest source revenue of country. But in fact, the tax revenue in Indonesia has not been maximum and reached the determined target. It was caused of the low of the tax duty obedience especially personal ... -
Analisis Perbedaan Gender terhadap Perilaku Etis, Orientasi Etis dan Profesionalisme pada Auditor KAP di Surabaya
Dewi, Julia Rosdiana; Widianingsih, Luky Patricia; Upa, Vierly Ananta (Pelita Harapan University - Surabaya, 2014-06-01)A public accountant is assigned to audit and provide opinion for the financial statement’s users in decision making. Auditor’s service can be reliable if they are able to become a professional, having adequate knowledge ... -
Analisis Perbedaan Kualitas Audit Berdasarkan Perspektif Gender (Studi Kasus pada Auditor KAP di Surabaya)
Tan, Venny Yusnita; Radianto, Wirawan E.D.; Upa, Vierly Ananta (Pelita Harapan University - Surabaya, 2013-12-01)Public Accountants are independent auditors who provide services primarily in the areas of audit financial statements made by his client. The responsibility of public accountant is to examine and give a fairness opinion ... -
Analisis Perbedaan Persepsi Wajib Pajak Orang Pribadi dalam Pelaporan SPT Tahunan secara Manual dan Fasilitas E-Filing
Tjandinegara, Michaela Abigail; Upa, Vierly Ananta; Tjahjono, Josephine K. (LPPM Universitas Pelita Harapan Surabaya, 2017-06-01)Tujuan peluncuran e-filing untuk mempermudah Wajib Pajak dalam melaporkan kewajiban perpajakannya. Akan tetapi kenyataannya, Wajib Pajak lebih banyak menggunakan manual daripada menggunakan e-filing untuk melaporkan ... -
Analysis the effect of corporate social responsibility on tax avoidance with profitability and firm size as moderating variables
Karundeng, Frandy; Upa, Vierly Ananta; Dananjaya, Yanuar (International Journal of Society Systems Science, 2020-11-06)Abstract: Companies that take benefits of natural resources are required to implement corporate social responsibilities (CSRs). Besides, they have an obligation to pay tax. CSR and tax have the same goal to improve ... -
ANALYSIS THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY ON TAX AVOIDANCE WITH PROFITABILITY AND FIRM SIZE AS MODERATING VARIABLES (EMPIRICAL STUDY ON MINING SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2013-2017)
Karundeng, Frandy; Upa, Vierly Ananta; Dananjaya, Yanuar (STIE EKUITAS, 2019-07-04)Nowadays, all companies, especially companies that utilize Natural Resources in running their business operations, are required to implement CSR activities. On the other hand, the company also should make tax payments. ... -
Financial Literacy and Entrepreneurship Motivation Among Micro, Small, and Medium Enterprises from Gender Perspective
Upa, Vierly Ananta; Santoso, Wiliam; Soeindra, Victor (INTRAN5 PUBLISHING, 2018-12-01)Financial management skill should be possessed more for micro, small, and medium enterprises. In order to manage their financial, the skill of financial literacy is a must. Sufficient financial literacy can lead to ... -
FIRMS’ RESPONS ON TAX REFORM: EVIDENCE FROM INDONESIAN CAPITAL MARKET
Upa, Vierly Ananta (Asia Pacific Conference On Accounting And Finance, 2015-06-11)The purpose of this study was examine and analyze indications of earnings management undertaken by property and real estate companies before and after implementation of new tax law. It also examine and analyze the influence ... -
Increase of Financial Literacy and Entrepreneurship Motivation for Micro, Small, and Medium Enterprises Through Family Education, Formal Education and Social Environment
Upa, Vierly Ananta; Santoso, Wiliam; Soeindra, Victor (Research Journal of Finance and Accounting, 2018-01-01)Everyone has their own financial goals. In order to reach those goals, financial preparation is needed. Financial preparation moreover should be possessed by micro, small, and medium enterprises due to their uncertain ... -
Luxury Car Sales after Taxes Reduction: Indonesian Market Experience
Upa, Vierly Ananta (The Mattingley Publishing Co., Inc, 2020-02-28)The elimination and reduction of taxes on certain types of goods have reaped various responses in the community, including luxury cars. Some people agree with the government policy, but there are also people who disagree. ... -
PENGARUH KEBIJAKAN PAJAK DAN PEMAHAMAN WAJIB PAJAK TERHADAP KEPATUHAN FORMAL WAJIB PAJAK UMKM SEPATU DAN SANDAL DI MOJOKERTO
Pravitasari, Narita; Radianto, Wirawan Endro Dwi; Upa, Vierly Ananta (Pelita Harapan University - Surabaya, 2012-12-01)Pajak adalah iuran rakyat kepada negara untuk membayar pengeluaran- pengeluaran negara. Saat ini sistem pemungutan pajak yang diterapkan di Indonesia adalah self assesment system. Berdasarkan sistem tersebut, pemerintah ... -
Pengaruh Literasi Perpajakan, Pembelajaran di Perguruan Tinggi, dan Pengalaman Magang terhadap Indikasi Perilaku Perpajakan Mahasiswa Jurusan Akuntansi di Surabaya
Lysay, Vrindia Eugine; Chrisdianto, R.B.; Upa, Vierly Ananta (LPPM Universitas Pelita Harapan Surabaya, 2018-12-01)Taxes are very important for financial of the state, and this applies to tax revenues. The achievement of current tax revenue is currently not optimal. One of the efforts made by the government is to provide tax knowledge ... -
Pengaruh Merger dan Akuisisi terhadap Brand Value
Halim, Denny; Upa, Vierly Ananta; Patricia, Luky (LPPM Universitas Pelita Harapan Surabaya, 2018-12-01)The purpose of this research is to find out and analyze the influence of marketing expense and brand portfolio diversity of the takeover companies on the takeover brand value of the company. The two variables were chosen ... -
Pengaruh Penghapusan PPnBM atas Alat Rumah Tangga terhadap Keputusan Pembelian Melalui Harga sebagai Variabel Intervening
Siajaya, Livia Devina; Upa, Vierly Ananta; Magdalena, Renna (LPPM Universitas Pelita Harapan Surabaya, 2018-12-01)The purpose of this research is (1) To analyze the influence of elimination of PPnBM on price, (2) to analyze the influence of price to purchase decision, (3) to analyze the influence of elimination of PPnBM on household ... -
Pengaruh Persepsi Wajib Pajak Orang Pribadi Pada Penerapan e-Filing Terhadap Kepatuhan Dalam Menyampaikan Spt Tahunan Di Kota Surabaya
Sesa, Eugenia Sareba’; Upa, Vierly Ananta; Tjahjono, Josephine K. (Universitas Pelita Harapan Surabaya, 2105-06-01)Pajak merupakan salah satu sumber pemasukan bagi Negara Indonesia yang terbesar. Langkah yang diambil oleh pemerintah untuk menjaga sumber pendapatan negara adalah dengan memaksimalkan penerimaan pajak dari berbagai ... -
Perancangan Sistem Informasi Akuntansi dan Pencatatan Akuntansi pada UMKM (Studi Kasus Pada CV CRESSENDO)
Libing, Diana Veronica; Setiawan, Evelyn; Upa, Vierly Ananta (Universitas Pelita Harapan Surabaya, 2105-06-01)Laporan keuangan agar dapat dimengerti oleh semua pihak maka perusahaan diharapkan membuat laporan yang sesuai standar. Bagi UMKM, laporan keuangan diperlukan sebagai persyaratan bank untuk memperoleh Kredit Usaha Rakyat ... -
Perbedaan Persepsi Mahasiswa Akuntansi Indonesia dan Singapura Mengenai Keterampilan Akuntansi dan Bahasa Inggris dalam Menghadapi Masyarakat Ekonomi ASEAN
Vernanda, Varlin; Widianingsih, Luky Patricia; Upa, Vierly Ananta (LPPM Universitas Pelita Harapan Surabaya, 2016-06-01)The process of integration and competition caused by globalization led Southeast Asian countries decided to establish regional cooperation, known as ASEAN. ASEAN makes an agreement to form AEC in 2015 to improve global ... -
PROPERTY SALES TAX AND BUYING INTEREST IN INDONESIA
Karundeng, Frandy; Upa, Vierly Ananta (STIE EKUITAS, 2019-07-04)The Surabaya city government still applies the old rules, which do not implement a reduction in property sales tax rates. Data from the Office of Revenue and Financial Management (DPPK) The Surabaya city government noted, ...