http://dspace-surabaya.uph.edu:8080/xmlui/handle/123456789/237 2026-11-06T14:49:23Z 2026-11-06T14:49:23Z Karundeng, Frandy Upa, Vierly Ananta http://dspace-surabaya.uph.edu:8080/xmlui/handle/123456789/1728 2022-03-30T08:58:23Z 2019-07-04T00:00:00Z

PROPERTY SALES TAX AND BUYING INTEREST IN INDONESIA Karundeng, Frandy; Upa, Vierly Ananta 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, in 2015 the revenue from property sales tax reached Rp 825 billion. This article tries to examine whether the policies taken by the Surabaya government to not reduce property sales tax rates can affect the interest of the purchasing power of the people of Surabaya. The population in this study were all people residing in the city of Surabaya. The data collection technique carried out by the researcher was a purposive sampling technique. In this study, researchers used questionnaires as data collection techniques. The results showed that the decision of the Surabaya city government to reject the decline in property sales tax rates did not affect the people's buying interest in the property in Surabaya

2019-07-04T00:00:00Z Karundeng, Frandy Upa, Vierly Ananta Dananjaya, Yanuar http://dspace-surabaya.uph.edu:8080/xmlui/handle/123456789/1727 2022-03-30T06:12:58Z 2019-07-04T00:00:00Z

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 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. Both of these obligations have the same goal to improve the welfare of the community. This condition allows companies to make a substitution between CSR and tax expenses. Therefore, this research aims to know whether CSR affects tax avoidance, and the influence of profitability and firm size as factors that moderate the relationship between CSR and tax avoidance. CSR disclosures are measured by using GRI disclosure indicators, the G4 index. While the tax avoidance, profitability, and firm size variables are measured by CETR, ROA, and natural logarithms of the total assets of the company. The results of this study conclude that CSR has a negative effect on tax avoidance. Then firm size variables are able to moderate by strengthening the negative influence of CSR on tax avoidance. However, in this study, profitability does not moderate the relationship between CSR and tax avoidance because of the weakening conditions of global economic growth, particularly in the mining industry

2019-07-04T00:00:00Z Upa, Vierly Ananta Santoso, Wiliam Soeindra, Victor http://dspace-surabaya.uph.edu:8080/xmlui/handle/123456789/1707 2022-03-30T07:46:33Z 2018-12-01T00:00:00Z

Financial Literacy and Entrepreneurship Motivation Among Micro, Small, and Medium Enterprises from Gender Perspective Upa, Vierly Ananta; Santoso, Wiliam; Soeindra, Victor 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 appropriate financial strategy so that they can invest and manage finance well. The purpose of this research is to discover the difference of financial literacy and entrepreneurial motivation of micro, small, and medium enterprises based on gender role and higher education. The sample used on this research is 300 micro, small, and medium entrepreneurs using purposive sampling method. The research applied t-test to identify the difference. The result showed that there is no significant difference of financial literacy based on gender role, also for entrepreneurial motivation, no significant difference is identified. But, there is significant difference of financial literacy and entrepreneurial motivation based on education

2018-12-01T00:00:00Z Upa, Vierly Ananta http://dspace-surabaya.uph.edu:8080/xmlui/handle/123456789/1665 2022-03-30T08:27:54Z 2017-01-27T00:00:00Z

Tax Amnesties in the Perspective of Tax Collection Principles: A Review of Some Banks in Indonesia Upa, Vierly Ananta On July 1st 2016 the Indonesian government imposed a tax amnesty program. Through this program are expected to find new sources of tax revenue and increase state revenue. Tax amnesty program launched by the Indonesian government become one of the most successful tax amnesty program in the world. This study aims to examine the relationship of tax amnesty with the principles of taxation in terms of the experience of banks in Indonesia which is cooperate in a tax amnesty program. This study uses the 42 banks that have been appointed by the government. This study concluded that the principle of efficiency has a strong relationship in the tax amnesty program in Indonesia

2017-01-27T00:00:00Z