scholarly journals Analisis Penerapan Pajak Pertambahan Nilai pada PT Sarana Aspal Nusantara

2019 ◽  
Vol 7 (2) ◽  
pp. 290-300
Author(s):  
Hadi Sutomo
Keyword(s):  
Value Added ◽  
Analysis Data ◽  
Future Research ◽  
Value Added Tax ◽  
Research Results

This resecarh was conducted with the aim to find out whether the application of Value Added Tax to the company is in accordance with applicable tax regulations. The research was carried out by analyzing the collection, calculation, payment and reporting of Value Added Tax. The data sampel used in this research is the VAT Report at PT. Sarana Aspal Nusantara for the periode of 2016 – 2017. The results showed that the company had implemented Value Added Tax in accordance with the applicable tax provisions. However there was still Correction to the noficication letter or monthly VAT report, while   the occurrence of these corrections was due to several factors such as the replacement of tax invoice, cancelation of tax invoice, and other factors.  Therefore for future research the analysis data related to the application of Value Added Tax must be expanded and not only limited to VAT Notification Letter but also to all matters that have relevance to Value Added Tax so that the research results are expected to be more optimal

scholarly journals Disclosure of intellectual capital in financial reports: case of Latvia

2019 ◽  
Vol 10 (2) ◽  
pp. 341-357
Author(s):  
Oksana Lentjushenkova ◽  
Vita Zarina ◽  
Jelena Titko
Keyword(s):  
Financial Reporting ◽  
Intellectual Capital ◽  
Value Added ◽  
Principal Component ◽  
Customer Relationships ◽  
Future Research ◽  
Quality Of Reporting ◽  
Financial Reports ◽  
Research Results ◽  
Reporting Practice

Research background: Intellectual capital and its elements, such as reputation, customer relationships, staff competence, are an essential part of a company’s value. However, the issues regarding its recording in company’s accounting books have not been solved. Proper disclosure of an intellectual capital in financial re-ports will increase the transparency of company-related information, thus improving the quality of reporting. Purpose of the article: The paper aims to investigate the opportunities of intellectual capital disclosure in company’s financial reports from the viewpoint of accounting experts. Methods: Financial and accounting managers, board members of accounting services, companies and auditors were surveyed, using the authors’ developed questionnaire. The statements regarding the awareness of the intellectual capital and its disclosure-related questions, as well as a respondent profile section were offered to respondents for evaluation. Data was processed in SPSS, applying the method of frequency analysis and categorical Principal Component Analysis (CATPCA). Findings & Value added: The research results indicate the problem of inconsistency between understanding of intellectual capital and its elements in management theory and accounting practice. The existing accounting standards and regulations do not allow for making a full disclosure of all companies’ assets. Thus, a reliable information about company’s value is not available for shareholders, executives and other stakeholders. The authors suggest using a non-financial reporting practice to reflect the real situation in all companies, irrespective to their status within the meaning of the European Directive on non-financial information disclosure. Current research results will be used for future research and elaboration of recommendations to companies for better disclosure of their assets. Besides, there is a potential for future studies regarding non-financial reporting practice and disclosure of intellectual capital in neighboring countries. 

scholarly journals Revenue Recognition and Real Earnings Management in Bosnian Construction Industry

2021 ◽  
Vol 1 (1) ◽  
pp. 21-34
Author(s):  
Nino Serdarevic ◽  
Ajla Muratovic-Dedic
Keyword(s):  
Earnings Management ◽  
Construction Industry ◽  
Financial Reporting ◽  
Management Practice ◽  
Value Added ◽  
Capital Gains ◽  
Real Earnings Management ◽  
Future Research ◽  
Value Added Tax ◽  
Revenue Recognition

Abstract This study explores revenue recognition and reporting expenses relevant to the stage of completion of the contract agreements. Literature suggests that the taxation effects financial reporting, realization of capital gains as well as revenue recognition. We argue that construction firms make use of these estimates to postpone revenue and value added tax recognition. The analysis grounds on the assumption that the value added tax effects timely recognition of revenues from construction agreements, where managers are incentivized to underestimating stage of completion and suppress recognition of gross earnings to better align emerging of the value tax related liability with contracted and expected inflows of cash. Results show that the revenue recognition is positively associated with reported income before tax and cost of material as a direct expense that can be allocated to the execution of construction agreements. These findings build baseline for future research that assesses effects of newly adopted standard IFRS 15 on real earnings management practice in construction industry of Bosnia and Herzegovina.

Projecting a European Diploma in Psychology

2002 ◽  
Vol 7 (3) ◽  
pp. 221-224 ◽  
Author(s):  
Bernhard Wilpert
Keyword(s):  
Research Process ◽  
Project Team ◽  
Future Research ◽  
Research Results ◽  
External Constraints ◽  
Internal Procedures ◽  
The Eu

The paper presents an inside evaluation of the EuroPsyT project, funded by the EU Leonardo Program in 1999-2001. While standard research usually neglects to reflect on the internal and external constraints and opportunities under which research results are achieved, the paper stresses exactly those aspects: starting from a brief description of the overall objectives of the 11 countries project, the paper proceeds to describe the macro-context and the internal strengths and weaknesses of the project team, the internal procedures of cooperation,. and obstacles encountered during the research process. It winds up in noting some of the project's achievements and with a look towards future research.

Collection of Value Added Tax in Kosovo and Its Effect on Economic Growth

2017 ◽  
Vol 8 (1) ◽  
pp. 225
Author(s):  
Teki Shala
Keyword(s):  
Economic Growth ◽  
Descriptive Analysis ◽  
Value Added ◽  
Analytical Techniques ◽  
Value Added Tax ◽  
Statistical Tool ◽  
Revenue Collection ◽  
Strong Positive Relationship ◽  
Level Of Economic Development ◽  
Level Of Significance

The revenue collected from the value added tax constitutes the main income of the Kosovo government. For this reason, this research has a great importance in the formulation of effective policies in Kosovo that will subsequently improve the efficiency of tax collection of Value Added and growing fiscal and budgetary stability. This research it will have a descriptive analysis of the trends of VAT collection in Kosovo from 2005- 2015 years using different analytical techniques to examine trends and data structure over the years. We have used two types of analysis; One is the descriptive analysis of trends and the other is the contrast of the descriptive analysis of trends that is the econometric technique used to analyze the VAT effect on economic growth in Kosovo. The source of data for this study is secondary through the Annual Financial Report of the Ministry of Finance of Kosovo and the IMF. In order to analyze the data generated for the study, the statistical tool utilized is OLS technique (multiple regression). One of the key findings in the collection of VAT has been its dependence on the border. Revenue collection is among the most pressing problems and such situation does not guarantee a country's budgetary stability. Also, based on the findings we noted that the VAT share of the gathering in gross domestic product of the Interior of the country has been low compared to other countries in Europe developing, reflecting a low level of economic development. Also from econometric analysis is confirmed that the regression coefficient shows that we have a VAT impact on GDP in Kosovo, because the level of significance is .000, or includes the rate of 1%. Also, the correlation between VAT and GDP shows a strong positive relationship, or statistically interpreted with the increase of VAT, will increase the GDP of Kosovo, these two elements conclude that VAT has a significant impact on economic growth in Kosovo. Furthermore, this research highlight some key issues that policy makers should consider dealing with the collection and effective use of revenue collected from VAT, to improve growth.

Quality of the Administration of Value-Added Tax in OECD Countries and Russia

2013 ◽  
Author(s):  
Alexander Knobel ◽  
Sergei Germanovich Sinelnikov-Murylev ◽  
Ilya Sokolov
Keyword(s):  
Value Added ◽  
Oecd Countries ◽  
Value Added Tax
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