Table of Contents
Table of Contents
Preface
Chapter 1. Descriptive Analysis of the Impact of Thin Capitalization Regulation in Indonesia
(Markus Sotardodo, Department of Accounting, Universitas Indonesia, Depok, Indonesia)
Chapter 2. Risk Assessment of Permit and Non-Permit Services Provided by Jakarta Investment and One Stop Integrated Service Departement
(Fany Adrianie Bachtiar and Binsar H. Simanjuntak, Department of Accounting, Universitas Indonesia, Jakarta, Indonesia)
Chapter 3. Analysis of the Effect of Applying Principle of Accountability and Transparency on The Level of Public Trust in BPJS Ketenagakerjaan
(Yordi Rizki Himawan and Aria Farah Mita, Department of Accounting, Universitas Indonesia, Jakarta, Indonesia)
Chapter 4. Analysis and Design of an Information System for Implementation of Budget Management at LAN Jakarta
(Perwita Sari and Yusuf Khudri, Department of Accounting, Universitas Indonesia, Jakarta, Indonesia)
Chapter 5. Choosing a Functional Currency: Case Study of Ptx and Its Subsidiaries
(Felix Leopold and Elvia R. Shauki, Department of Accounting, Universitas Indonesia, Depok, Indonesia)
Chapter 6. Analysis of Tax Planning in the Implementation of a Tax Amnesty Program for Taxpayers Who Own Assets through an Offshore SPV
(Iga Cindy Pratiwi and Jul Seventa Tarigan, Department of Accounting, Universitas Indonesia, Depok, Indonesia)
Chapter 7. Tax Avoidance among Sharia- and Non-Sharia-Compliant Companies: Evidence from Indonesia
(Hidayah Asfaro Saragih, Dodik Siswantoro and Miranti Kartika Dewi, Department of Accounting, Universitas Indonesia, Depok, Indonesia)
Chapter 8. An Analysis of Tax Audit Findings from the Oil & Gas industry (A Case Study of the 2011 Oil & Gas Corporate Income Tax and VAT Correction at PT AAA)
(Muhammad Zaeny Jauhari and Christine Tjen, Department of Accounting, Universitas Indonesia, Jakarta, Indonesia)
Chapter 9. Formulation Analysis of Income Tax Collection Policy: Article 22 on Electricity Purchase
(Anindya Paramita and Ning Rahayu, Department of Accounting, University of Indonesia, Depok, Indonesia)
Chapter 10. Tax Incentive Impacts on Investment Activities in Indonesia
(Shofia Maharani and Christine Tjen, Department of Accounting, Universitas Indonesia, Depok, Indonesia)
Chapter 11. The Collaboration of a Health Service Organization’s Risk Division and Internal Audit Division on a Risk-Based Audit Plan
(Iis Islamiyah and Sukrisno Agoes, Department of Accounting, Universitas Indonesia, Jakarta, Indonesia)
Chapter 12. Audit Quality Measures: Comparisons between AQMS-5 and AQMS-7
(Aris Nur Hasan, Hilda Rossieta and Fitriany, Department of Accounting, Universitas Indonesia, Depok, Indonesia)
Chapter 13. An Analysis of the Reserved Fund Management Internal Control System at the Indonesia Mission Abroad
(Ni Komang Herawati and Binsar H. Simanjuntak, Department of Accounting, Universitas Indonesia, Jakarta, Indonesia)
Chapter 14. The Design of Risk Management in the Implementation of ISO 9001:2015 in the Telecommunications Tower Development Process: A Case Study of the Tower Provider Company in Indonesia
(Roihan Nugroho and Lufti Julian, Department of Accounting, Universitas Indonesia, Jakarta, Indonesia)
Chapter 15. Internal Control Analysis of Legal Liabilities Financial Reporting Procedure
(Dedi Pramono and Trisacti Wahyuni, Department of Accounting, Universitas Indonesia, Depok, Indonesia)
Chapter 16. Analysis of Accounts in Financial Statements Which Caused Qualified Opinions and How to Improve Such Opinions
(Mohamad Mujab Fahmi and Bambang Pamungkas, Department of Accounting, University of Indonesia, Jakarta, Indonesia)
Chapter 17. The Role of Surplus Free Cash Flow in Income-Increasing Earnings Management: The Effectiveness of the Board of Commissioners and the Audit Committee as a Moderating Variable
(Adimas Rakhmanto Hanindika and Evony Silvino Violita, Department of Accounting, Universitas Indonesia, Depok, Indonesia)
Chapter 18. Analysis of the Inventorization of Public Assets Based on Internal Control Theory
(Angela Shinta Puspitasari and Dodik Siswantoro, Department of Accounting, Universitas Indonesia, Depok, Indonesia)
Chapter 19. Analysis of the Implementation of Asset Management in the Management of Information Technology Facilities
(Sri Komsiyatun and Dwi Setiawan, Department of Accounting, Universitas Indonesia, Jakarta, Indonesia)
Index