Journal (Acc)http://dspace-surabaya.uph.edu:8080/xmlui/handle/123456789/2362026-11-06T14:49:23Z2026-11-06T14:49:23ZAnalysis the effect of corporate social responsibility on tax avoidance with profitability and firm size as moderating variablesKarundeng, FrandyUpa, Vierly AnantaDananjaya, Yanuarhttp://dspace-surabaya.uph.edu:8080/xmlui/handle/123456789/19192022-03-30T07:23:53Z2020-11-06T00:00:00ZAnalysis the effect of corporate social responsibility on tax avoidance with profitability and firm size as moderating variables
Karundeng, Frandy; Upa, Vierly Ananta; Dananjaya, Yanuar
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 the
community welfare, while both are expenses for the companies. These
similarities allow companies with high CSR activities to decrease the amount
of tax payable through tax avoidance practices. The results of this study
show that the higher the level of CSR activities, the higher the company’s
responsibility for its tax obligations. Moreover, CSR has stronger influence
on decreasing tax avoidance if CSR is carried out by large companies.
Profitability does not moderate the relationship because of the weakening
economic conditions of mining industry. In addition, companies with high CSR
activities assumed that tax payment became a part of CSR, so they did not
consider CSR and tax payment to be separated and mutually replaceable
2020-11-06T00:00:00ZOnline Self Assessment and Peer Assessment of Students Teamwork: Evidence from Accounting Information System DisciplineMagdalena, Rennahttp://dspace-surabaya.uph.edu:8080/xmlui/handle/123456789/17292022-03-30T07:00:51Z2019-05-31T00:00:00ZOnline Self Assessment and Peer Assessment of Students Teamwork: Evidence from Accounting Information System Discipline
Magdalena, Renna
This research was conducted to find out the extent to which a College Instructor can depend on peer evaluation of
students as an accurate reflection of the contribution of each team member on the Team Project. This study used
two approaches, namely quantitative and qualitative approaches. Quantitative approach is carried out to find out
whether there is a difference between the assessment of group friends during the process of making project report
and performance of their teamwork during the presentation. This is to see whether the assessment by the lecturers
is sufficient to assess the contribution of each team member. Then, to find out if the Peer Assessment is fair, the
Peer Assessment will be compared to Self-Assessment, whereby students were given the opportunity to assess
their own contributions in the Team. Qualitative approach is carried out to see how students perceive the
implementation of Peer assessment and Self-Assessment to determine the contribution of each member to the
Team
2019-05-31T00:00:00ZLuxury Car Sales after Taxes Reduction: Indonesian Market ExperienceUpa, Vierly Anantahttp://dspace-surabaya.uph.edu:8080/xmlui/handle/123456789/17242022-03-30T06:31:16Z2020-02-28T00:00:00ZLuxury Car Sales after Taxes Reduction: Indonesian Market Experience
Upa, Vierly Ananta
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. This study aims to explore the public response to the decline in sales tax on luxury cars. This study used questionnaires with 81 respondents. This study used linear regression model. The results of this study indicate that a decrease in tax rates does not affect the consumption of luxury cars. This is because luxury cars are still classified as tertiary needs for the people of Indonesia. In addition, the policy of reducing and eliminating sales tax on luxury goods has not been able to reduce the price of luxury cars in Indonesia because the income tax rate on imported goods and import duties is raised. The results of the study are expected to provide an overview of the effect of taxes on the consumption of the luxury car market in Indonesia
2020-02-28T00:00:00ZAIMQ METHODOLOGY FOR ACCOUNTING INFORMATION SYSTEM TECHNOLOGY ASSESSMENTMagdalena, Rennahttp://dspace-surabaya.uph.edu:8080/xmlui/handle/123456789/17062022-03-30T05:41:48Z2018-05-01T00:00:00ZAIMQ METHODOLOGY FOR ACCOUNTING INFORMATION SYSTEM TECHNOLOGY ASSESSMENT
Magdalena, Renna
Information Quality is the main factor in assessing the success of an information system. Poor information may lead companies to make wrong decisions while good information could help companies to assess the company's condition, understand what the company needs, help company to
set appropriate target and help decision maker to make right decisions. This study aims to assess the
quality of information from new accounting information system technology used by one of the 4 star hotel chain in Bali using AIMQ methodology. AIMQ methodology is a method to assess the quality of
information and consists of three components: PSP / IQ model, Questioner and Gap analysis. AIMQ evaluate IQ from four dimensions: sound, dependable, useful, and usable information. Through this
research, the company will be able to identify which quality dimensions requires improvement and assess the overall performance of the quality of information generated by the new AIS
2018-05-01T00:00:00Z