Browsing Accounting by Author "Upa, Vierly Ananta"
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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. ... -
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, ... -
Tax Amnesties in the Perspective of Tax Collection Principles: A Review of Some Banks in Indonesia
Upa, Vierly Ananta (Global Research Institute For Business Academics, 2017-01-27)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 ... -
TAX REFORM AND EARNING MANAGEMENT: POLITICAL COST HYPOTHESIS TEST IN INDONESIA
Upa, Vierly Ananta (THAMMASAT UNIVERSITY - FACULTY OF ECONOMICS, 2013-06-07)This paper examine political cost hypothesis in Indonesia. Political cost hypothesis revealed that some firms that more vulnerable to political cost than the other manage income downward to avoiding the attention of ... -
Turnitin: 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)