This study aims to analyze whether the depreciation method is in accordance with financial accounting standards, analyze how the depreciation method is applied according to tax laws, and analyze differences in depreciation according to financial accounting standards (SAK) and tax laws in the presentation of financial statements. In this study, the types of data used are quantitative and qualit…
Kota Batu is a city located in the East Java Province in Indonesia, which was visited by around 5.5 million tourists in 2018. The City is also one of the most famous tourist spots with several different attractions in the tourism sector. In this final report the focus is on Kelurahan Dadaprejo, a village located in Kota Batu, an area in which many people cultivate orchids for earning extra mone…
This research is to analyze the factors that influence audit report lag. The independent variables used in this study are as follows: (1) Solvability, (2) Company Size, (3) Holding Company, (4) Company Profit and Loss. Whereas the dependent variable used is the audit lag report. The sample used in this study were 12 basic industrial and chemical manufacturing companies that reported the annual…
Indonesia is located in Ring of Fire and between four tectonic plates. It makes Indonesia an earthquake-prone area, which means Indonesia experiences frequent earthquakes. In average, Indonesia experiences two deadly earthquakes and one tsunami per year. One of the impacts is structural failure that can make casualties. A lot of people lost their houses post-earthquake. It shows that Indonesian…
Tax Amnesty is elimination of taxes that should be owed, it is not subject to tax administration and criminal sanctions at the field of taxation, by disclosing assets and paying ransoms as stipulated in the law. Taxpayers who are implementation tax amnesty program has tax obligations, namely the obligation to report LPHT in accordance with the certificate of tax amnesty periodically. The govern…
Key Words: Final Report, self efficacy, double degree, college student Double Degree Program allows student to study for two degrees at the same time. Student will graduate with two different bachelor degrees. Before taking this program, students are expected to consider many things, willing to sacrifice time, energy and money, and have a strong self motivation. Student will surely experie…