Point of View Research Accounting and Auditing https://www.journal.accountingpointofview.id/index.php/povraa <p style="background-color: #ffffff; text-align: justify; font-size: 13px; color: black; /*! */height: 155px; padding-top: 1px; margin-top: 1px; margin-bottom: 1px; width: 600px;"><strong>Point of View Research Accounting and Auditing is an open access with e-ISSN number <a href="https://drive.google.com/file/d/1QInCkYe7BqLwVDsFjDaLkt6879vsRbFE/view?usp=sharing" target="_blank" rel="noopener">2722-7820</a>. This Journal published in (January, April, July and October). The scope of journal is: Accounting and Auditing Fraud, Taxation, Financial Accounting, Accounting Management, Public Accounting and Systems</strong><strong>, Sharia Accounting, Small and Medium Business Accounting, About Accounting Technology, Auditing, Professional Ethics, Intellectual capital, Behavioral accounting, Forensic accounting and audit, Accounting education. </strong></p> <hr> en-US journalpovraa@gmail.com (Chief Editor) journalpovraa@gmail.com (Managing Editor) Fri, 14 Aug 2020 14:17:59 +0000 OJS 3.1.2.4 http://blogs.law.harvard.edu/tech/rss 60 Exploring Local Wisdom and Islamic Values ​​in Regional Taxation Practices https://www.journal.accountingpointofview.id/index.php/povraa/article/view/47 <div class="page" title="Page 1"> <div class="layoutArea"> <div class="column"> <p>The occurrence of cultural and socio-cultural changes in society is a process of global transformation due to the inhomogeneity of cultural cultures in an area. This study tries to investigate the extent to which the presence of local wisdom and Islamic values are applied by land and building taxpayers in Bone Regency in carrying out tax practices. This study uses a qualitative research method with a phenomenological approach to explore the implementation of local wisdom and Islamic values by taxpayers. Data collection was carried out through observation, interviews and documentation. The research data were analyzed through four stages, namely collecting, reducing, presenting data and making conclusions. Taxation practices carried out by taxpayers are in accordance with what is set by the government, even they have high awareness by applying the cultural values of "Malempu na Mapaccing" which are in accordance with Islamic values in practicing regional taxation, namely land and building taxes</p> </div> </div> </div> Syafridayani, Asriani Junaid, Fadliah Nasaruddin Copyright (c) 2020 Point of View Research Accounting and Auditing https://creativecommons.org/licenses/by/4.0 https://www.journal.accountingpointofview.id/index.php/povraa/article/view/47 Fri, 14 Aug 2020 00:00:00 +0000 Motor Vehicle Taxpayer Compliance in Momangu Lipu Cultural Perspective https://www.journal.accountingpointofview.id/index.php/povraa/article/view/50 <p>This research analyzes taxpayer compliance motor vehicles from the perspective of momangu lipu. It is expected to contribute in the form of compliance study taxpayer based spirit momangu lipu, which is still implemented by the community in Bolaang Mongondow Regency North Sulawesi Province. This type of research is qualitative research, with data collection through interviews involving four informants. This research provides information that the understanding of spirit momangu lipu contains a core of development constructed from local wisdom values that can raise awareness of motor vehicle taxpayers such as the value of responsibility and the value of Togetherness. The commitment shown by the local population is a&nbsp; manifestation of concern for the hometown or lipu and raises the responsibility and awareness of the&nbsp; community as&nbsp; a motor vehicle taxpayer who is obliged to comply with the tax provisions.</p> Afriana Lomagio, Fitrianti Fitrianti Copyright (c) 2020 Point of View Research Accounting and Auditing https://creativecommons.org/licenses/by/4.0 https://www.journal.accountingpointofview.id/index.php/povraa/article/view/50 Thu, 03 Sep 2020 00:00:00 +0000 The Effect of Transparency and Community Participation on the Management of Village Fund Allocation https://www.journal.accountingpointofview.id/index.php/povraa/article/view/73 <p>This study aims to determine how much influence Transparency and Community Participation have on the Management of Village Fund Allocation at the Village Office in Tilamuta District. The research method used is quantitative research methods with primary data obtained from questionnaire data. The population of this study was all village governments in the village office of the Tilamuta subdistrict. The sample used in this study were 48 respondents. This study's results indicate that transparency and community participation simultaneously and partially have a significant effect on the management of village fund allocations</p> Masni Masni, Rostiyanti Tahabu Copyright (c) 2020 Point of View Research Accounting and Auditing https://creativecommons.org/licenses/by/4.0 https://www.journal.accountingpointofview.id/index.php/povraa/article/view/73 Sat, 26 Sep 2020 00:00:00 +0000 Influence of Locus Of Control on Performance of Government Internal Auditors https://www.journal.accountingpointofview.id/index.php/povraa/article/view/81 <p>This study aims to determine how much influence the locus of control, which consists of internal locus of control and external locus of control simultaneously and partially on auditors' performance at the Inspectorate of Gorontalo Province. Quantitative research using a purposive sampling technique as a sampling technique, where the sample is based on specific traits, traits, or characteristics that become the main characteristics of the population<em>. </em>It collects primary data by distributing questionnaires that are tested for validity and reliability and using the path analysis method as a method of data analysis. The test results show that the simultaneous internal locus of control and external locus of power has a positive and significant effect on the auditors' performance at the Inspectorate of Gorontalo Province. Partially, the internal locus of control has a positive and significant impact on auditor performance. In contrast, the external locus of power has a positive but insignificant effect on auditors' performance at the Inspectorate of Gorontalo Province</p> Rahmisyari Rahmisyari, Rahma Rizal Copyright (c) 2020 Point of View Research Accounting and Auditing https://creativecommons.org/licenses/by/4.0 https://www.journal.accountingpointofview.id/index.php/povraa/article/view/81 Sun, 27 Sep 2020 00:00:00 +0000 Tax Avoidance practices for calculating Fiscal Correction of Income Tax Payable Expences https://www.journal.accountingpointofview.id/index.php/povraa/article/view/51 <p>The purpose of this research is to study and analyze whether there is tax avoidance practice on the calculation of the fiscal correction of income and income tax expenses due to PT TMCI. This research is quantitative research with a descriptive approach. The data used in this study comes from primary data in the form of PT TMCI's 2019 financial statements. This research's analytical method is the fiscal correction method based on the Taxation Law and Government Regulation. This study indicates that there are tax avoidance practices on salary expenses and cellphone expenses whose treatment is not following the Taxation Law and Government Regulations in calculating fiscal corrections so that the company payable income tax becomes smaller.</p> Abdul Mutthalib, Muhammad Su'un, Asriani Junaid Copyright (c) 2020 Point of View Research Accounting and Auditing https://creativecommons.org/licenses/by/4.0 https://www.journal.accountingpointofview.id/index.php/povraa/article/view/51 Mon, 28 Sep 2020 00:00:00 +0000 Moderation of Corporate Good Governance on Competence and Accounting Systems on Quality of Financial Statements https://www.journal.accountingpointofview.id/index.php/povraa/article/view/83 <p>This study examines the effect of human resource competence and accounting systems on the quality of financial statements with good corporate governance as moderation at PT Sarana Bandar Nasional. This study's population was all accounting staff at branch offices and head offices, with 80 people using probability sampling techniques.<em>&nbsp;</em>The data analysis used multiple linear regression analysis and moderating regression analysis with the Moderated Regression Analysis approach. The results showed that the competence of human resources and the accounting system had a positive and significant effect on the quality of financial reports. Analysis of moderating variables with the MRA approach, namely good corporate governance, can moderate the relationship between human resource competence and the quality of financial reports positively. Meanwhile, good corporate governance can moderate the relationship between the accounting system and the quality of financial reports negatively.</p> Andi Samanglangi, Darwis Lannai, Syamsuri Rahim Copyright (c) 2020 Point of View Research Accounting and Auditing https://creativecommons.org/licenses/by/4.0 https://www.journal.accountingpointofview.id/index.php/povraa/article/view/83 Sat, 03 Oct 2020 00:00:00 +0000 Red Flag in Fraud Circle https://www.journal.accountingpointofview.id/index.php/povraa/article/view/84 <p>This study aims to detect indications of Red Flags in a taxation case in South Makassar KPP. This research method uses descriptive qualitative research. The results show that in knowing the indication of Red Flags in a taxation case, it requires financial statement analysis, sales analysis, or contract analysis, then after finding an irregularity in the taxpayer's financial report, an interview can be conducted with the taxpayer to find out indications of fraud. namely taxpayers who have indications of committing fraud based on pressure, opportunity, rationalization, ability, or arrogance. Another thing that can be done by tax officers in finding out fraud committed by taxpayers is by collaborating with external parties, namely corporate partners, banks, regional revenue offices, or Electronic Procurement Services.</p> Fitri Indah Sari, Syamsu Alam, Fadliah Nasaruddin Copyright (c) 2020 Point of View Research Accounting and Auditing https://creativecommons.org/licenses/by/4.0 https://www.journal.accountingpointofview.id/index.php/povraa/article/view/84 Sat, 03 Oct 2020 00:00:00 +0000