Post on 16-Jul-2019
DEWAN REDAKSI
Pengarah
Titi Rapini,SE.,MM.
Dra.Umi Farida,M.M.,Ak.,,CA
Dra.Hj. Khusnatul Zulfa
Choirul Hamidah,SE.,MM
Penanggung Jawab
Sri Hartono,SE.,MM.
Tim Reviwer
Dwiati Marsiwi,M.Si.,Ak.,,CA
Slamet Santoso,SE.,M.Si
Hadi Sumarsoni,SE.,M.Si
Dr. Heri Wijayanto, M.M
Editor:
Rochmat Aldy Purnomo,SE.,M.Si
Ardhyan Firdausi Mustoffa,SE.,M.Si
Alip Sugianto,S.Pd.,M.Hum.
Sekertariat
Fakultas Ekonomi
Universitas Muhammadiyah Ponorogo
Gedung A Jalan Budi Utomo 0 Ponorogo
Telp. (0352) 481124
Daftar Isi
1. Reaksi Pasar Modal Terhadap Peristiwa Stock Split Pada Perusahaan
Yang Terdaftar Di BEI
Oleh: Agustin Maradilla1, Titi Rapini
2, Hadi Sumarsono
3 ................ 1-9
2. Inovasi Dalam Kewirausahaan Bisnis Kuliner Wedangan
Oleh: Andri Astuti Itasari .................................................................... 11-16
3. Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan
Komitmen Organisasi Sebagai Variabel Moderasi (Studi Empiris
Pada RSUD Dr. Harjono S. Ponorogo)
Oleh: Ardyan Firdausi Mustoffa, Ika Farida Ulfah ............................ 17-29
4. Pengaruh Investasi Dan Tenaga Kerja Terhadap Pdrb Kabupaten
Ponorogo
Oleh: Asis Riat Winanto .............................................................. 31-44
5. Minat Konsumen dengan Kepuasan Konsumen pada Angkringan
Gayeng Sebagai Mediasi dengan Pengaruh Store Atmosphere dan
Kualitas Layanan
Oleh: Ayu Isnavia1, Titi Rapini
2, Edi Santoso
3 .................................. 44-54
6. Baitul Maal Wat Tamwil Microfinance Alternative Companion
Entrepreneurship
Oleh: Eny Latifah ................................................................................ 55-62
7. Anteseden Dan Konsekuensi Kepuasan Terhadap Negative Word Of
Mouth Dan Pembelian Ulang
Oleh: Frank Aligarh ............................................................................. 63-73
8. Kualitas Laporan Keuangan Umkm Dalam Meningkatkan Akses
Modal Perbankan
Oleh: Ika Farida Ulfa ........................................................................... 75-82
9. Persepsi Mahasiswa Terhadap Kuliah Kewirausahaan Dan
Pengaruhnya Terhadap Sikap Dan Intensi Berwirausaha Mahasiswa
Stie Yapan Surabaya (Studi Komparatif Antara Prodi Manajemen
Dan Prodi Akuntansi)
Oleh: Ira Ningrum Resmawa ............................................................... 83-98
10. Sistem Pengendalian Internal Dan Audit Report Lag Pada Laporan
Keuangan Pemerintah Daerah Di Indonesia
Oleh: Krisna Ayu Mayangsari Udhaningrum1, Novica Indriaty
2,
Payamta3 ............................................................................................... 99-109
11. Analisis Citra Institusi Terhadap Loyalitas Mahasiswa Melalui Word
Of Mouth Sebagai Intervening Variabel: Studi Pada Mahasiswa
Universitas Islam Sultan Agung Semarang)
Oleh: La Ode Sugianto ....................................................................... 111-125
12. Partisipation Budgeting: Sebuah Adopsi Budaya Sektor Swasta
Sebagai Upaya Peningkatan Kinerja Sektor Publik
Oleh: Lelya Fetri Apriliana................................................................... 127-134
13. Analisis Penerapan Akuntansi Pada Umkm Telur Asin Ceria Di
Kelurahan Gunung Anyar Kecamatan Gunung Anyar Surabaya
Oleh: Melanny Methasari ................................................................. 125-133
14. Good Governance Dan Persepsi Keberhasilan Pelaksanaan
Performance Based Budgeting
Oleh: Mila Purani Sistiyan1, Palikhatun2 .................................. 135-146
15. Analisis pengaruh kredit usaha rakyat terhadap sustainability profit
dengan lokasi usaha sebagai variabel moderating Pada umkm di
kabupaten ngawi
Oleh: Muhamad Agus Sudrajat1, Maya Novitasari
2 ............................ 147-157
16. Developing Islamic English Materials For The Eighth Graders
Oleh: Muhammad Lukman Syafii, Rohfin Andria Gestanti,
Muhammadiyah University Of Ponorogo, Indonesia. ......................... 159-178
17. Pengaruh Kualitas Pelayanan Terhadap Pembelian Ulang Dawet
Jabung Yang Dilihat Dari Kepuasan Pelanggan Sebagai Variabel
Mediasi
Oleh: Nanang Cendriono, Titin Eka Ardiana. ..................................... 179-186
18. Persepsi Masyarakat Muslim Ponorogo Dalam Memilih Jasa
Perbankan Syariah
Oleh: Naning Kristiyana, Adi Santoso. ............................................... 187-202
19. Investigasi “Reading Strategy” Mahasiswa Pendidikan Bahasa
Inggris Universitas Muhammadiyah Ponorogo.
Oleh: Niken Reti Indriastuti ................................................................. 203-212
20. Differentiated Marketing sebagai Sarana Minuman Kemasan Merek
Segaaarin UD. RIZQI Agung Ngrayun Ponorogo Memperluas Pasar
Oleh: Nur Arofah, Titi Rapini, Edi Santoso ....................................... 213-230
21. Profesionalisme Dan Etika Profesi Serta Keterkaitannya Dengan
Pertimbangan Tingkat Materialitas Akuntan Publik
Oleh: Nurasik, Santi Rahma Dewi ....................................................... 213-244
22. Analisis Kontribusi Retribusi Pasar Terhadap Pendapatan Asli
Daerah Kabupaten Magetan Tahun Anggaran 2013-2015
Oleh: Puji Priyanto, Nurul Hidayah ..................................................... 245-249
23. Matematika Yang Menyenangkan Dengan Pemanfaatan Media
Pembelajaran Bagi Siswa SD.
Oleh: Ranti Kurniasih, Riawan ............................................................ 251-256
24. Pengaruh Persepsi Bagi Hasil, Kualitas Pelayanan, Dan Informasi
Akuntansi Terhadap Minat Menabung Nasabah Pada Bank
Muamalat Kabupaten Ponorogo
Oleh: Riyan Damayanti, Khusnatul Zulfa Wafirotin, Sri Hartono ....... 257-268
25. Peran Mentor Bisnis Bagi Tki Pasca Migrasi Untuk Berwirausaha
Oleh: Sayid Abas, Sri Hartono, Rochmat Aldy Purnomo ................... 269-287
26. Dinamika Sektor Informal di Kota Ponorogo
(Kajian Jaringan Usaha Kelompok Pedagang Migran) Oleh: Slamet
Santoso ................................................................................................. 289-298
27. Analisis Keberhasilan Program Jalin Matra Feminisasi Kemiskinan
Provinsi Jawa Timur Di Kabupaten Madiun
Oleh: Sri Hartono, Rochmat Aldy Purnomo ........................................ 299-308
28. Implementasi Konsep Sociopreneurship “Bedukmutu” Berbasis
Teknologi Informasi Untuk Mendukung Terwujudnya Kemandirian
Bangsa Melalui Gerakan Kewirausahaan (Kasus Di Universitas
Muhammadiyah Yogyakarta)
Oleh: Suryo Pratolo, Misbahulanwar .................................................. 309-317
29. Potensi sumber Daya sebagai Upaya Pemberdayaan perempuan di
Ponorogo
Oleh: Umi farida, Setyo adjie, Arif hartono ........................................ 319-334
30. Hubungan Motivasi Kerja Dan Kepuasan Kerja Dengan Kinerja
Pustakawan Pada Perpustakaan Daerah Kabupaten Magetan
Oleh: Wahna Widhianingrum .............................................................. 335-342
31. Analisis Kelayakan Usaha Ternak Lele Makmur Dalam
Meningkatkan Ekonomi Keluarga Pada Usaha Kecil Menengah
(UKM) Kecamatan Lembeyan Kabupaten Magetan)
Oleh: Wijianto ...................................................................................... 343-351
32. Implementation Of SFAS 70 Accounting For Assets And Liabilities
Of Tax Amnesty On Audit For The Financial Statement (Study On
Kap Arsono Laksmana Surabaya)
Oleh: Yuli Kurnia Firdausia ................................................................ 353-364
33. Kemandirian Ekonomi Komunitas Melalui Program Pemberdayaan
Masyarakat
Oleh: Yusuf Adam Hilman .................................................................. 365-373
34. Faktor-Faktor Yang Mempengaruhi Peringkat Obligasi Pada
Perusahaan Keuangan
Oleh: Dwiati Marsiwi .......................................................................... 375-384
35. Religious it-home-based business women
Rita yuliana, achdiar redy setiawan, gita arasy harwida ...................... 385-392
36. Pergerakan Harga Saham Dengan Kebijakan Dividen sebagai
Variabel Moderating (Pada Perusahaan Pertambangan yang
Terdaftar di Bursa Efek Indonesia)
Diya Novitasari, Eko Prasetyo .............................................................. 393-404
37. Peningkatan Keterampilan Dalam Menyajikan dan Menggunakan
Laporan Keuangan Pada Lembaga Kursus Di Batam
Meiliana, Teddy Jurnali, Anita, Rabuansyah ...........................................405-413
38. Analisis Perusahaan Property Dan Real Estate yang Terdaftar Di
Bei Pada Sisi Akurasi Model Altman, Springate Dan Grover Sebagai
Alat Prediktor Financial Distress
Riana Febriani, Titi Rapini, Hadi Sumarsono....................................... 415-434
39. Contingency Model untuk Meningkatkan Kualitas Pembelajaran
Sri trisnaningsih, suparwati, sutrisno .................................................... 435-457
Seminar Nasional Fakultas Ekonomi Universitas Muhammadiyah Ponorogo 353
e-mail : julie.virda@gmail.com
IMPLEMENTATION OF SFAS 70 ACCOUNTING FOR ASSETS AND
LIABILITIES OF TAX AMNESTY ON AUDIT FOR THE FINANCIAL STATEMENT (STUDY ON PUBLIC ACCOUNTING FIRM ARSONO LAKSMANA SURABAYA )
YULI KURNIA FIRDAUSIA
Lecturer of Faculty of Economics, University of PGRI Adi Buana Surabaya julie.virda@gmail.com
ABSTRACT One of the government's latest policies in the field of taxation is the implementation of Tax Amnesty program. Increasing economic growth through asset repatriation, characterized by: Increasing domestic liquidity, improving the rupiah exchange rate, reducing interest rates, increasing investment, part of the tax reform
towards a just system, as well as expanding the tax base, increasing tax revenues. September 2016 IAI (Accounting Association of Indonesia) issued Financial Accounting Standards Guidelines (SFAS) 70 asset accounting and tax forgiveness liabilities aims to provide an option to the taxpayer who follows the tax amnesty
program that is to recognize tax forgiveness assets and liabilities in accordance with the applicable FAS. In addition, the taxpayer measures assets and liabilities at the cost of the tax payable asset, and recognizes the difference between tax payable assets and liabilities as part of additional paid-in capital in equity.
This study aims to determine and analyze the effect of SFAS 70 accounting assets and liabilities to the financial statements. This research uses quantitative approach, data collection method using questionnaire, data analysis method using simple linear regression analysis, the result of research based on calculation of Significance Test (t
test) by using SPSS program 20, significance value of SFAS 70 asset accounting and forgiveness liabilities seen that at the Sig column is 0.000 < 0.05, then there is a statistically significant influence between the SFAS 70
asset accounting and the pardon liability with the financial statements.
Keywords: Tax Amnesty, SFAS accounting for assets and liabilities, financial statements
1. INTRODUCTION
Continuous and continuous national development all this time,
aims to improve the welfare of the people both material and spiritual. To realize these goals required a
considerable development budget. One of the efforts to realize the increase in
revenue for development is by digging the source of funds originating from
within the country, namely taxes. Economically, tax collection is a state revenue that is used to improve
people's lives (Mulyo Agung, 2007). One of the government's latest policies
in the field of taxation is the implementation of Tax Amnesty
program. The government is making every effort to increase state revenues from taxes
to boost economic growth, one of which is by issuing the Amnesty Tax
Law. Benefits and Purposes of Tax
Amnesty: 1. Increase economic growth through
the repatriation of assets, which are marked: - Increased domestic liquidity
- Improved rupiah exchange rate - Decrease in interest rates
- Increased investment 2. Part of the tax reform towards a just
system, as well as the expansion of the tax database. 3. Increase tax revenues and since the
government issued the Amnesty Tax Law in June 2016 with the privileges
that the state provides to its citizens including:
- The abolition of taxes that ought to be owed - Not subject to administrative
sanctions and tax criminal sanctions
354 Seminar Nasional Fakultas Ekonomi Universitas Muhammadiyah Ponorogo
- No examination, preliminary proof
examination and investigation of termination of inspection process,
examination of preliminary evidence and investigation other than that
taxpayers gain: Confidentiality, tax forgiveness data can not be the basis of any
investigation and investigation of any crime. Exemption of income tax for
behind the name of additional property. The trick is quite easy to
simply report additional assets minus debt if any, and on the difference must be paid as a ransom to the state of a
certain percentage depending on the type of business and when we follow
the Tax Amnesty. The Indonesian Institute of Accountants issued SFAS
70 "Accounting for Assets and Tax Remuneration Liabilities". SFAS 70 itself provides an option to TAXPAYER
(taxpayers) who participate in Tax Amnesty is to recognize the assets and
liabilities of tax forgiveness in accordance with the applicable FAS. Another option is that taxpayers
measure assets and liabilities at the cost of taxpayer assets, and recognize
the difference between tax payable assets and liabilities as part of
additional paid-in capital in equity. Formulation of the problem
Does SFAS 70 accounting for tax assets and liabilities affect the financial
statements?
Research purposes Based on the formulation of the problem, the purpose of this study is
to describe and analyze: To know and analyze the effect of
SFAS 70 on asset and liability accounting to financial statements.
Contribution of Research
For the Publik Accounting Firm, the
results of this study may provide new considerations and discourse in the
preparation of financial statements in accordance with SFAS 70 asset
accounting and tax forgiveness liability in accordance with Law Number 11 Year 2016 on tax forgiveness (Tax
Forgiveness Law), for academics as literature materials , for the taxpayer
consideration in the preparation of financial statements after the Tax
Amnesty program. 2. LITERATURE REVIEW
Understanding Tax Some experts provide limits
on taxes, including the definition of taxes raised by P.J.A. Andriani in
(Brotodihardjo R. Santoso, 1998). Mentioned that: "Taxes are dues to the (indebted) state owed by those obliged
to pay according to the rules, with no direct re-awarded performance, and
the point is to finance general expenses related to the duty of the state that administers Government.
"The definition of tax according to Edwin RA Slegman in the Essay in
Taxation book states that" Tax is compulsory contribution from the
person to the government to defray the expenses incurred in the common interest of all, without reference to
special benefit conferred ". 5 Taxes have 2 main functions, namely the
function of acceptance (budgetair) and regulatory functions (regular). The
budgetair function is meant that taxes function as a source of funds intended for financing government expenditures.
While the function.
Formulation of the problem Does SFAS 70 accounting for tax assets and liabilities affect the financial
statements?
Seminar Nasional Fakultas Ekonomi Universitas Muhammadiyah Ponorogo 355
e-mail : julie.virda@gmail.com
Research purposes
Based on the formulation of the problem, the purpose of this study is
to describe and analyze: To know and analyze the effect of
SFAS 70 on asset and liability accounting to financial statements.
Contribution of Research For the Publik Accounting
Firm, the results of this study may provide new considerations and
discourse in the preparation of financial statements in accordance with SFAS 70 asset accounting and tax
forgiveness liability in accordance with Law Number 11 Year 2016 on tax
forgiveness (Tax Forgiveness Law), for academics as literature materials , for
the taxpayer consideration in the preparation of financial statements after the Tax Amnesty program.
2. LITERATURE REVIEW
Understanding Tax Some experts provide limits on taxes, including the definition of
taxes raised by P.J.A. Andriani in (Brotodihardjo R. Santoso, 1998).
Mentioned that: "Taxes are dues to the (indebted) state owed by those obliged
to pay according to the rules, with no direct re-awarded performance, and the point is to finance general
expenses related to the duty of the state that administers Government.
"The definition of tax according to Edwin RA Slegman in the Essay in
Taxation book states that" Tax is compulsory contribution from the person to the government to defray
the expenses incurred in the common interest of all, without reference to
special benefit conferred ". 5 Taxes have 2 main functions, namely the function of acceptance (budgetair) and
regulatory functions (regular). The budgetair function is meant that taxes
function as a source of funds intended
for financing government expenditures. While the function regular is intended
as a tool for organizing or implementing policies in the socio-
economic field.
Understanding Tax Amnesty Amnesty Tax policy was never
carried Indonesia in 1984. Likewise any other similar policies such as the
Sunset Policy has been carried out in 2008. Definition of Tax Amnesty is a limited time opportunity in a particular
group of taxpayers to pay a certain amount for a certain time and in a
form remission of tax liability (including interest and penalties) related to
previous tax period or a certain period without fear of criminal prosecution. (Www.pajak.go.id/amnestipajak)
The purpose of the Tax Amnesty is to increase revenues in the short term
and to cover the state budget. Encouraging the repatriation of treasures abroad. Increase tax
compliance in the future. SFAS 70 Accounting for tax payable assets and
liabilities SFAS 70 provides an option to taxpayers participating in Tax Amnesty
that is to recognize tax forgiveness assets and liabilities in accordance with the applicable IFRSs, as for the
contents of SFAS 70 Accounting for Assets and Taxpayer Liabilities issued
by IAI (2016) are as follows:
1. RECOGNITION OF THE INITIATIVE CONFESSION Tax remuneration assets are
recognized at cost of tax forgiveness. Tax remuneration liabilities are
recognized at the contractual obligation to deliver cash or cash equivalents to settle liabilities directly
related to the acquisition of tax forgiveness assets. The entity
356 Seminar Nasional Fakultas Ekonomi Universitas Muhammadiyah Ponorogo
recognizes the difference between tax
forgiveness and tax forgiveness liabilities as part of additional paid-in
capital in equity. The entity recognizes the ransom paid in the statements of
income in the period the submission of Statement Letter. Measurement After Initial Recognition: Measurement after
initial recognition of tax forgiveness and liability refer to relevant IFRSs,
among others: (A) Investment property, in accordance
with PFAS 13: Investment Property (B) Inventories, in accordance with PFAS 14: Inventories
(c) Investments in joint venture and joint venture entities, in accordance
with PFAS 15: Investments in Associated Entities and Venture
Associations (D) Fixed assets, in accordance with PFAS 16: Fixed Assets
(e) Intangible assets, in accordance with PFAS 19: Intangible Assets
(f) Any identifiable assets and liabilities acquired arising from a combination of business in accordance with PFAS 22:
Business Combinations (g) Financial instruments, in
accordance with SFAS 55: Financial Instruments: Recognition and
Measurement. 2. TERMINATION OF
RECOGNITION: The entity applies the
cessation criteria for the recognition of each asset and tax payable liability in
accordance with the provisions of other relevant FASs for each type of assets and liabilities.
3. PRESENTATION:
A. Tax remuneration assets and liabilities are presented separately from assets and other liabilities in the
statement of financial position. The entity does not perform any offsets
between the assets and liabilities of
forgiveness tax.
4. DISCLOSURE: A. The entity's financial statements
disclose the date of Certificate and Amount which are recognized as tax forgiveness assets based on the
Certificate and amount tax forgiveness liability.
5. TRANSITIONAL PROVISIONS:
A. The entity applies this Standard prospectively if it chooses the appropriate option paragraph 05. The
financial statements for the period prior to the effective date of this
Statement No need to be restated. The entity applies the provisions of PFAS
25: Accounting Policies, Changes in Accounting Estimates, and Error paragraphs 41-53 if choosing the
appropriate option Paragraph 04.
6. EFFECTIVE DATE: A. This statement is effective as of the date of ratification of the Tax
Forgiveness Law
Financial statements Understanding financial statements by
Munawir (2010: 5): Two lists prepared by the Accountant at the end of the period for a company. The second list
is a list of balance sheets or a list of financial positions and a list of
revenues or a list of profit and loss. In recent times it has become customary
for corporations to add a third list of surplus lists or undistributed earnings lists (retained earnings).
According to Kashmir (2013: 7) "The financial statements are reports that
indicate the financial condition of the company at this time or in a certain period". According to Hanafi (2009:
49) "Financial report is one important source of information besides other
Seminar Nasional Fakultas Ekonomi Universitas Muhammadiyah Ponorogo 357
e-mail : julie.virda@gmail.com
information such as industry
information, economic conditions, market share of the company, quality
management and others.
Research Hypothesis To analyze the implementation of SFAS 70 asset accounting and tax
forgiveness liabilities to the financial statements. Used quantitative
methods. In general, the quantitative approach focuses more on the purpose
for generalization, by performing statistical and sterile tests of the subjective effects of the researcher
(Sekaran, 1992).
3. RESEARCH METHODS Types and Data Sources
This research was conducted by survey method by using questionnaire (questionnaire) as the main instrument
in collecting primary data. The questionnaire consists of open-ended
questions, in which respondents are asked to answer questions without options and closed questions, ie
respondents can only choose from the available answer options. The data was
collected at Arsono Public Accountant
Office and colleagues in Surabaya. This
research is a hypothesis testing that is proposed related to the influence of
independent variable to dependent variable.
Population and Sample The population used in this study are
employees of Publik Accounting Firms / auditors who handle several companies
that are following the tax amnesty program, there are 35 auditors.
The definition of operational variables. A. Dependent Variables
The dependent variable under study is the financial statements.
B. Independent Variables
The independent variable is SFAS 70 Asset accounting and tax amnesty tax payable and liability consist of
7 items: 1. Measurement at initial recognition
2. Recognition after initial recognition 3. Termination of recognition 4. Presentation
5. Disclosure 6. Terms of the transaction
7. Effective Date
Research design X (SFAS 70 Accounting of tax amnesty assets and liabilities)
Figure 1. Theoretical Thinking Framework
Measurement at initial recognition
Recognition after initial
recognition
Termination of recognition
Presentation
Disclosure
Terms of the transaction
Effective Date
Y (Financial statements )
358 Seminar Nasional Fakultas Ekonomi Universitas Muhammadiyah Ponorogo
Data analysis
The first research instrument will be analyzed the validity and reliability.
Validity test using product moment correlation and reliability test by using
Alpha Cronbanch. The research hypothesis will be tested by using multiple linear regression analysis.
Multiple linear regression analysis is used to predict how the state (ups and
downs) of the dependent variable (criterium), when two or more
independent variables as predictor factors are manipulated (up and down) Sugiyono (2009).
The regression equation for the three predictors in this study can be
formulated as follows: Y '= a + b1X1 + b2X2 + b3X3 + e
Where: Y '= Dependent variable (interest in entrepreneurship)
A = Constants b1, b2, b3 = Tilt (Slope)
X1, X2, X3 = Independent variable (personal at-titude, subjective norms, perceived Behavioral control) E = Error
term. Simple Linear Regression Analysis
Simple regression is based on the functional or causal relationship
between an independent variable with one dependent variable. The general equations of simple linear regression
are:
Where : ý = subject in the predicted dependent
variable a = price Y when X = 0 (constant price)
b = the direction number or regression coefficient, which indicates the
increase or decrease in the dependent
variable based on the independent
variable. When b (+) then rises, and when (-) then there is a decline.
X = the subject of the independent variable having a certain value
Technically the price b is the tangent of (comparison) between the length of the independent variable line and the
dependent variable, after the regression equation is found.
To simplify the calculation of simple linear regression analysis the
researcher uses computer software program SPSS 20. Analysis tool used to test the characteristics of SFAS 70
Accounting assets and liabilities that affect the entity's financial statements
is a simple linear regression analysis.
Hypothesis testing After the results of multiple linear
regression analysis then measured value of coefficient of determination, F
statistic value, and statistical value t. A. Coefficient of determination The coefficient of determination (R2) is
used to measure how far the model's ability to explain variations of
independent variables. Coefficient of determination:
0 <R2 <1 Basic Decision Making: • The value of R2 is close to 0,
meaning that the ability of independent variables to explain the
variation of independent variables is very limited.
• The value of R2 is close to 1, meaning that the independent variables provide almost all the
information needed to predict the variation of the dependent variable.
B. Statistical test F The F statistic test shows that the
overall independent variable in the
Y = a + bX
Seminar Nasional Fakultas Ekonomi Universitas Muhammadiyah Ponorogo 359
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research model has a significant effect
on the dependent variable. Ho: no influence simultaneously
(simultaneously) between independent variables to the dependent variable.
Ha: there is influence simultaneously (simultaneously) between independent variable to dependent variable.
Basic decision-making based on probability
If p-value <0.05 then Ho is rejected If p-value> 0,05 then Ho is accepted.
c. Statistical Test t Statistical test t is performed to test
the level of significance of the influence of each independent variable
to the dependent variable partially (separately).
Ho: there is no strong individual influence between the independent variable and the dependent variable.
Ha: there is a strong individual
influence between the independent variable and the dependent variable.
Basic decision-making based on probability:
If p-value <0.05 then Ho is rejected. If p-value> 0,05 then Ho is accepted.
4. DISCUSSION Descriptive Test Results Subjects who were respondents in this
study were employees of Arsono Publik Accounting Firm in Surabaya with a
sample of 35 people. Characteristics of respondents in this study include: age,
gender, last education, position and length of work. In this study distributed questionnaires of 35 copies.
All the questionnaires distributed by the researcher returned 100%. For
more details can be seen in the following table:
Sample and Return Rate
Number of
Samples
Distributed Questionnaire
Return Questionnaire
Questionnaire not filled
Questionnaire Processed
35 35 35 0 35
Source: processed researchers
Description of Research Variables This analysis aims to review
the answers of respondents to each of the statements that became the
instrument of this study. Description of Respondents Response Based on SFAS
70. After the questionnaire was
distributed to employees of Public Accounting Firm Arsono, data on
respondents' answers concerning SFAS 70 Accounting for Assets and Tax
Remission Liabilities can be explained as follows.
360 Seminar Nasional Fakultas Ekonomi Universitas Muhammadiyah Ponorogo
Respondents' Responses Regarding SFAS 70
No Statement indicator
Respondents answer frequency Total score
Average
SD D QA A SA
1 Measurement at initial recognition
0 0 4 19 12 148 4,23
2 Recognition after
initial
0 0 5 22 8 143 4,08
3 Termination of
recognition
0 0 2 15 18 121 3,46
4 Presentation 0 0 3 18 14 151 4,31 5 Disclosure 0 0 8 24 3 135 3,85
6 Terms of the transaction
0 0 8 24 3 15 3,86
7 Effective Date 0 1 4 21 9 143 4,06
Total score 976 3.98
Source: SPSS output STS ( Strongly disagree ) SS ( Strongly Agree )
TS ( Disagree ) CS ( Quite agree )
S ( Agree )
From the description indicates that the employee feel agreed upon the
application of SFAS 70 concerning asset accounting and tax forgiveness
liability in Public Accounting Firm Arsono Surabaya. Because SFAS 70
provides guidance for the entity to prepare its reporting after following the Amnesty Tax Law. A taxpayer of an
entity or company undertaking an Amnesty Tax on unreported assets and
liabilities, of course, is an advancement in terms of transparency and accountability. Because the more
transparent and accountable then the level of public confidence in the
Financial Statement information higher. So the greater interest of the
people to invest funds to the company.
Variable of Financial Statement After distributing questionnaires to employees of Public Accounting
Firm Arsono, data about respondents' answers concerning financial
statements can be explained as follows.
Seminar Nasional Fakultas Ekonomi Universitas Muhammadiyah Ponorogo 361
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Respondents Response Regarding Financial Statements
No Statement indicator
Respondents answer frequency Total score
Average
SD D QA A SA
1 Information in the financial statements as needed.
0 0 14 19 2 128 3,66
2 The resulting financial statements
can help in estimating the activity.
0 0 7 25 3 136 3,89
3 Financial reports can help in decision
making.
0 0 3 14 18 155 4,43
4 Qualified financial
statements meet the normative requirements.
0 0 8 23 4 136 3,89
5 Any information in the financial
statements is accompanied by a
detailed explanation.
0 0 1 14 20 124 3,54
6 The information in
the financial statements has
honestly illustrated all transactions.
0 0 4 17 14 150 4,29
7 The information presented in the financial statements
can be tested.
0 6 21 8 142 4,06
8 All information
presented in the financial statements can be understood
easily.
0 0 2 15 18 121 3,46
9 The information in
the financial statements is
expressed in terms that are easy to understand.
0 1 3 18 14 151 4,31
Total score 1.243 3.95
Source: SPSS output
362 Seminar Nasional Fakultas Ekonomi Universitas Muhammadiyah Ponorogo
From the description shows that employees feel agree on the financial
statements at Public Accounting Firm Arsono Surabaya because the report
was made to meet the needs of most users of financial statements. Therefore
that, preparing these financial statements required accounting
standards because the function provides guidance and guidance in the
preparation of inter-entity financial statements become more uniform,
where the accounting standard contains
Guidelines for the preparation of financial statements for companies that
Large scale or small scale. Test Reliability
The coefficient of reliability is known from the magnitude of the coefficient
alpha (α). A variable is said to be reliable if it gives a cronbach alpha
value> 0.6 (Gozali, 2011: 133). From the results of reliability test cronbach alpha value can be seen below.
Reliability Test Results
Variabel Cronbach alpha Keterangan
SFAS 70 0,722 reliable
Financial Statement 0,925 reliable
Source: SPSS output
Based on the table above can be seen that the value of Cronbach Alpha of all variables tested niainya already above
0.60, it can be concluded that all the variables in this study passed in the
reliability test and declared reliable.
Linear Regression Analysis To simplify the calculation of simple linear regression analysis the
researcher uses computer software SPSS 20 program with the results as
presented in the table.
Linear Regression Analysis
Coefficientsa
Model Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
B Std. Error Beta
1 (Constant) 4.046 5.801 .698 .490
SFAS 70 1.128 .207 .688 5.449 .000
Dependent Variable: Financial Statement
Source: SPSS output
Based on the table above, the financial statements can be incorporated into simple linear regression equation as
follows: Y = 4,046 + 1,128X
From the simple linear regression function of the free variable of SFAS 70
the asset accounting and tax forgiveness liabilities are positive,
which means the independent variables used in the study have a direct relationship with the dependent
variable. If the value of the free variable SFAS 70 asset accounting and
Seminar Nasional Fakultas Ekonomi Universitas Muhammadiyah Ponorogo 363
e-mail : julie.virda@gmail.com
tax forgiveness liabilities is better then
it will encourage the better the financial statements presented and
vice versa. To know the effect of SFAS 70 asset
accounting and tax forgiveness
liabilities to financial statements in
research seen from the value of coefficient of determination (R2) as
presented in the table.
Coefficient of Determination (R2)
Model Summary
Model R R Square Adjusted R
Square
Std. Error of the Estimate
1 .688a .474 .458 3.19209
Predictors: (Constant), SFAS 70
Source: SPSS output
Based on the results of simple regression analysis is known that the
magnitude of coefficient of determination R2 is 0.688 or 68.8%, meaning the effect of SFAS 70 asset
accounting and tax forgiveness liability to the financial statements of equal to
0.688 or 68.8%. Hypothesis testing
The result of determination correlation (R2) can not be used to prove that the
influence between the effect of SFAS 70 asset accounting and liabilities of
forgiveness with the financial statement is said to be, if not yet done
significant test or (t test). Significant test (t test) is used to strengthen the result of determination coefficient (R2)
test whether the effect of SFAS 70 asset accounting and forgiveness
liabilities have significant influence to financial report hence need to be tested further with significance test (t
test). Based on the calculation result using
SPSS 20 program resulted t test as presented in Table.
Test t
Coefficientsa
Model Unstandardized Coefficients
Standardized Coefficients
t Sig.
B Std. Error Beta
1 (Constant) 4.046 5.801 .698 .490
SFAS 70 1.128 .207 .688 5.449 .000
CONCLUSION
With the enactment of Law No. 11 of 2016 on Tax Amnesty, it is expected to
generate tax revenue which has been the mainstay of state revenue, in addition to increasing tax compliance
due to the more effective supervision, supported by more accurate
information about the list of taxpayers'
wealth. In other words, this policy is
also expected to increase tax subject and tax object. The subject of tax can
be the return of funds abroad, while from the side of the tax object in the form of additional taxpayers. Indonesia
had applied tax amnesty in 1984. But the implementation was not effective
because taxpayers are less responsive
364 Seminar Nasional Fakultas Ekonomi Universitas Muhammadiyah Ponorogo
and not followed by reform of the tax
administration system as a whole. The implementation of this policy raises the
pros and cons in the community. Not only entrepreneurs, but some parties
question the impact of this tax amnesty. One of the impacts of a warm conversation is the impact of tax
amnesty on corporate financial reporting that results in the company's
obligation to pay tax pardons and the possibility of increased corporate
income tax. This is particularly important because the application of tax amesty followed by the adoption of
PFAS No. 70, has a major impact on the presentation of the company's
financial statements, which will alter the position of assets and liabilities
that were not included by the company in financial reporting and the likelihood of corporate income tax.
The Government's goal of issuing tax amnesty policy is for taxpayer
compliance which has been less transparent in reporting its wealth. Then in the goodwill of the Taxpayer
the accountability of the Taxpayer Report to the DGT can be accounted
for. On the other hand the government in terms of budgeting function is to
meet the needs of household burden negara.Sehingga wrong government programs undertaken and should be
recognized by the taxpayer is this Tax Amnesty program which previously we
know the name sunset policy. SUGGESTION
For taxpayer, in this case the taxpayer Agency that conducts Tax amnesty then using a new accounting standard
is issued to guard the Amnesty Tax is SFAS 70. The existence of this SFAS 70
then the recognition of assets, liabilities and additional new capital after tax amnesty.
The existence of this asset recognition
then there is a change in the value of assets and also the existence
change in liabilities value as well as changes in equity resulting from
additional capital changes. BIBLIOGRAPHY
Agung, Mulyo, Theory and Application
of Indonesian Taxation, Issuer Dynamics of Science, Jakarta,
2007 Brotodihardjo R. Santoso, Introduction
to Tax Law, Refika Aditama, Bandung, 1998
Enste, H. Dominik & Schendik,
Frederick, Shadow Economies: Size, Causes and Consequences, Journal of
Economic Literature, Vol. XXXVIII March 2000, pp 77-114
Discussion of Scientific Discussion Forum, entitled Amnesty Tax Require Prasarat
Tax Reform, (http://groups.yahoo.com/grou
p/forumpajak/message / 10744)
Ilyas, B. Wirawan, Suhartono Rudy,
Comprehensive and Practical Guide Income Tax, FEUI
Publishing Institution, Jakarta, 2007
Scientific Periodic Journal Efficiency Volume 15 No. 04 Year 2015. Economic Development -
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Santoso, Urip & Justina, Setiawan. Tax Amnesty and its Execution at Some
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Sugiono, Quantitative research methods, qualitative and R & D,
Alfabeta, 2016 www.pajak.go.id/amnestipajak