Business Commons^™

Tinjauan Atas Asas Keadilan Dan Kemudahan Administrasi Pajak Dalampengenaan Pajak Penghasilan Final 1% Terhadap Wajib Pajak Umkm, Fitria Arianty

Jurnal Vokasi Indonesia

The purpose of Final Tax Policy for SMEs is to increase tax revenue from the SMEs sector, which is classified as an underground economy activities because of their economy activity is not detected by conventional tax collection system. The application of this Final Tax Policy emphasizes The Principle Ease of Tax Administration ignoring The Principle of Equity, so that SMEs are included in the database Taxpayers Directorate General of Taxation, to then be able to carry out their tax liability. The research method is descriptive qualitative approach. The data obtained are primary and secondary data that can be used as …

Investigation Of Intercalation Of Sodium-Montmorillonite With Octadecyl Trimethyl Ammonium Bromide Surfactant, Chandra J. Soegijono. B

Jurnal Vokasi Indonesia

Sodium-montmorillonite (Na+-MMT) was intercalation modified with octadecyl trimethyl ammonium bromide (OTAB) in aqueous suspension via an ion exchange mechanism. Fourier transform infrared spectroscopy (FTIR) study indicates that OTAB is successfully intercalated into Na+-MMT layers and/or adsorbed on the surface of Na+-MMT. X-ray diffraction (XRD) analysis revealed that the interlayer spacing of the Na+-MMT was extended with the content of OTAB increasing, and the maximum spacing can reach about 3.80 nm. Results of scanning electron microscopy (SEM) analysis reveals the morphologies change from spherical-like particles to high-aspect ratio flakes after modification. Different configurations of OTA+ chains within MMT interlayer are proposed …

Analysis Of Iodine Content In Table Salt, Eka Ratri Noor Wulandari, Novita Rosyida

Jurnal Vokasi Indonesia

Iodine is an essential nutrient for the human body. It is required by the thyroid gland for producing the thyroxine hormone. Human body lacks the ability to self-produce iodine. Some sources of iodine in food such as seafood, milk, egg, fruits, and vegetables can be consumed to fulfill the daily needs. Table salt is one of the sources of iodine that is routinely consumed. According to SNI No. 3556:2010, table salt must be fortified with 30–80 ppm of potassium iodate. Lack of iodine intake results in a disorder known as the iodine deficiency disorder, which is generally manifested as mumps. …

Traditional Medicinal Plants As An Element Of Thematic Garden Landscapeat Sman 1 Pondidaha, Konawe Selatan, Sulawesi Tenggara, Arman Faslih, Ainussalbi Al Ikhsan, Agung Yodha M, Wahyuni Wahyuni

Jurnal Vokasi Indonesia

Knowledge of traditional medicinal plants among teenagers are quite low, that caused by the information is very limited as well as the difficulty of obtaining real-life examples of traditional medicinal plants. Those inspired us to cooperate with SMAN 1 Pondidaha District Konawe (Sulawesi Tenggara) in an effort to provide solutions to these problems. SMAN 1 Pondidaha has vacant land large enough. Through IbM program (Ipteks bagi Masyarakat, science and technology for the People) Ministry or Research and Technology and Higher Education, we made thematic landscape in SMAN 1 Pondidaha locations using traditional medicinal plants as fillers garden or park. The …

An Empirical Assist To Determine Whether An Activity Is Engaged In For A Profit, William Brian Dowis, Ted D. Englebrecht, Justin S. Cox

Accountancy: Faculty Publications

Taxpayers engage in activities for both tax and nontax reasons. Some of these undertakings are geared to earn a profit. Other activities provide personal pleasure and recreation. Regardless of the activity type, expenses are incurred and can be substantial. Depending on the type of engagement, profit may or may not be achieved. Naturally, many of these pursuits are undertaken for a number of consecutive years. Because of the tax benefits these activities possess, this issue remains highly litigated and closely scrutinized by the Internal Revenue Service. This study investigates the guidance delineated by the Service and creates a model of …

The Term Structure Of The Equity Risk Premium, Bryan Seegmiller, Brian Boyer

Journal of Undergraduate Research

A recent paper by Binsbergen, Brandt, and Koijen (2012)ⁱ examined the equity risk-premium on short- versus long-term dividend claims, providing evidence that the large size of the overall equity risk premium was due mostly to the even higher risk-premium earned on short-term dividends. The implication is that the equity risk premium slopes downward across the term structure. These findings are of note because they constitute an anomaly in the literature, as nearly all asset pricing models—such as Campbell and Cochrane (1999)ⁱⁱ—predict an upward-sloping or flat term structure. Some, such as Belo, Collin-Dufresne, and Goldstein (2015)ⁱⁱⁱ, …

Do Tax Directors Face Consequences From Tax Avoidance?, Liora Y. Schulman

Dissertations, Theses, and Capstone Projects

I examine the association between tax avoidance and tax director turnover. Specifically, I hand collect the names of tax directors and explore whether tax directors face consequences from making tax avoidance decisions. This unique dataset allows me to identify the tax director, who is directly responsible for taxes, which are one of the most significant accounts, and who prior literature has largely ignored due to a lack of availability of data. I find evidence that the tax director is more likely to face consequences, as measured by turnover, when their firm’s effective tax rate is above their industry median’s effective …

Determinants Of Internet Financial Reporting By Egyptian Companies, Laila Aboutera, Amani Hussein

Business Administration

This research aims at examining the determinants of internet financial reporting by Egyptian companies through

measuring the extent of internet financial reporting (IFR) practices in Egypt and the association between IFR and

the Egyptian listed companies’ characteristics. The research sample consists of 133 Egyptian companies listed on

the Egyptian stock exchange as well as Nile stock exchange. The sample includes only those companies that

disclose financial information on the internet. This research considers; company’s size, profitability, liquidity,

leverage, company’s age, auditor type and ownership structure as the independent variables that might impact

the company’s’ corporate IFR practices. Moreover, a disclosure …

Sharing Risk With The Government: How Taxes Affect Corporate Risk Taking, Alexander Ljungqvist, Liandong Zhang, Luo Zuo

Research Collection School Of Accountancy

Using 113 staggered changes in corporate income tax rates across U.S. states, we provide evidence on how taxes affect corporate risk-taking decisions. Higher taxes reduce expected profits more for risky projects than for safe ones, as the government shares in a firm's upside but not in its downside. Consistent with this prediction, we find that risk taking is sensitive to taxes, albeit asymmetrically: the average firm reduces risk in response to a tax increase (primarily by changing its operating cycle and reducing R&D risk) but does not respond to a tax cut. We trace the asymmetry back to constraints on …

Aicpa Technical Questions And Answers, As Of June 1, 2017, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Attestation Engagements On Sustainability Information (Including Greenhouse Gas Emissions Information), June 1, 2017; Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Preparation, Compilation, And Review Engagements, June 1, 2017; Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Aicpa Professional Standards As Of June 1, 2017, Volume 2: Statements Of Position — Auditing And Attestation, Statement Of Position — Accounting, Accounting And Review Services, Accounting And Review Services (Clarified), Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Aicpa Professional Standards As Of June 1, 2017, Volume 1: U.S. Auditing Standards-Aicpa (Clarified), U.S. Attestation Standards -- Aicpa (Clarified), American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Aicpa Audit And Accounting Manual, June 1, 2017: Practice Aid, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Critical Evaluation Of Action 14 Recommendations And The Suggested Way Forward For Singapore, Luis Coronado, Jerome Van Staden

Research Collection School Of Economics

The final report on Action 14 of the Base Erosion and Profit Shifting (BEPS) project, Making Dispute Resolution Mechanisms More Effective presents a commitment by countries to implement certain “minimum standards” on dispute resolution. In many ways, Action 14 is the linchpin to the success of the entire BEPS project. To implement the significant changes developed under the BEPS project and make certain that there is neither unintended double taxation nor double non-taxation, there must be a strong and effective mechanism in place when disputes do (inevitably) arise. While the goal of the BEPS project is to create a more …

Impact Of Oecd Beps Action 7 Proposals On Modification Of Articles 5(4), 5(5) And 5(6) Of Oecd Model Convention - An Evaluation Of Action 7 On The Future Of Intra-Group Transactions And Business Models Of Mnes In Their Cross-Border Investments, Ching Khee Tan, Henry Syrett

Research Collection School Of Economics

The notion of permanent establishment (PE) is one of the most important issues in treaty-based international fiscal law; it is perhaps the single most important and dynamic one, too.

With openness in economies, globalisation and rapid development of e-commerce business models, there is a complete change in the way business is carried out throughout the world by multinational companies (MNE). Traditional ways of doing business have given way to modern and rather flexible ways of operating globally. Naturally, taxing rules need to keep up the pace at which businesses are evolving. It is extremely crucial that taxes are paid at …

Ceo Contractual Protection And Debt Contracting, Qiang Cheng, Xia Chen, Alvis K. Lo, Xin Wang

Research Collection School Of Accountancy

CEO employment agreements and severance pay agreements are prevalent among S&P1500 firms. While prior research has examined their impact on corporate decision from shareholders’ perspective, there is little research on their impact from debtholders’ perspective. We examine the effect on debt contracting of CEO contractual protection, in the form of employment agreements and severance pay agreements. We find that compared with other loans, loans issued by firms with CEO contractual protection contain more financial covenants, particularly performance covenants, are more likely to have performance pricing provisions, and have higher loan spreads. We further find that this effect increases with the …

The Contemporary Tax Journal's Interview Of Mr. Gary Sprague, Xuan Hong

The Contemporary Tax Journal

No abstract provided.

Cpa Exam Review

The Contemporary Tax Journal

No abstract provided.

Spring Meeting Of Council, May 21-23, 2017 Washington, D. C. Volume 2, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.

Spring Meeting Of Council, May 21-23, 2017 Washington, D. C. Volume 1, American Institute Of Certified Public Accountants.Council

Association Sections, Divisions, Boards, Teams

No abstract provided.

Presenting Financial Information In An Understandable Way, Annetta M. Gibson

Faculty Publications

Presentation for the SPD 2017 Business Professional ConventionMay 17, 2017

General Counsel Characteristics And Financial Reporting Quality, John R. Sparger

Doctor of Business Administration Dissertations

The general counsel (GC) plays a key role in a firm’s financial reporting system as a participant and governance monitor. As a participant in various disclosure and filing processes and advisor in transactional activities reflected in the firm’s reported results, the GC directly influences a firm’s reported results and disclosures. As a governance monitor, the GC holds a position of public trust and duty to investors based on various laws, rulings and regulations. Accordingly, accounting literature has begun to examine the role of the GC in financial reporting quality. The results of this research have produced conflicting results which indicate …

Internal Control: The Human Risk Factor, Annetta M. Gibson

Faculty Publications

Presentation for the SPD new CFO orientation program, May 15, 2017

Auditing Standards Board (Asb) Meeting Highlights, May 15-18, 2017, Chicago, Il, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb), May 15-18, 2017, Meeting Agenda, Chicago, Il, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

The Expanded Auditor's Report: A Case Study From The United Kingdom, Maria Jones

Senior Honors Projects, 2010-2019

This paper examines whether or not the Public Company Accounting Oversight Board should adopt new standards similar to those recently adopted in the United Kingdom by performing a qualitative analysis of the information provided in the expanded auditor’s reports of four major UK grocery store chains both prior to and after the adoption of the new standard. In my analysis I find that the external auditor is frequently reporting on key audit matters and risks that are already being reported by management, and therefore already known to investors, suggesting little to no added value in the expanded auditor’s report.

An Accounting Student’S Place In The Job Market, Danya Marhamo

Honors Program Theses and Projects

No abstract provided.

Tour Guides Take Technology: Mobilizing The Coverage Process, Cassie Jes Jacob

Senior Honors Projects

Technology has progressed more in the past decade than it has in the past century, and it has changed the way we live. To succeed in this society, innovation is a necessity. A recent phenomenon in technology is the use of mobile applications designed to make our lives and daily activities, such as note-taking and scheduling, more convenient.

This project explores the use of mobile applications in a business. At URI, the Tour Guide team acts as a business that manages over 100 employees as they lead visits around campus for prospective students.

These employees are college-age students raised in …