Point of View Research Accounting and Auditing http://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> Accounting Point of View en-US Point of View Research Accounting and Auditing 2722-7820 Moderation of Internet Understanding and Tax Dissemination on Testing the Application of the E-Filling System on Taxpayer Compliance http://journal.accountingpointofview.id/index.php/povraa/article/view/98 <p>This study analyzes the effect of the system&nbsp;<em>e-filling</em>&nbsp;on taxpayer compliance with internet understanding and tax socialization as a moderating variable at KPP Pratama Makassar Utara. The dependent variable in this study is taxpayer compliance. The independent variable in this study is the application of the system&nbsp;<em>e-filling</em>. The moderating variables in this study are internet understanding and tax socialization. The research data were obtained from a questionnaire. The population of this research is the taxpayers at KPP Pratama Makassar Utara. The sample of this research was 75 respondents. The questionnaire was tested for validity and reliability before the study. The classic assumption test used is the multicollinearity test, heteroscedasticity test, and normality test. The hypothesis test used is the simple linear regression and&nbsp;<em>Moderated Regression Analysis.&nbsp;</em>The results of the study found that: (1) the application of the system&nbsp;<em>e-filling</em>&nbsp;has a positive and significant effect on taxpayer compliance; (2) understanding of the internet does not moderate the impact of the application of the system&nbsp;<em>e-filling</em>&nbsp;on taxpayer compliance, and (3) tax socialization does not moderate the effect of the system application<em>&nbsp;e-filling</em>&nbsp;on taxpayer compliance.</p> Fifi Anggriani Putri Naslia Mursalim Mursalim Muhammad Suun Copyright (c) 2021 Point of View Research Accounting and Auditing https://creativecommons.org/licenses/by/4.0 2021-01-31 2021-01-31 2 1 1 12 10.47090/povraa.v2i1.98 Analysis of Zakat Accounting Treatment at PT. Bank BNI Syariah Tulungagung Branch, East Java http://journal.accountingpointofview.id/index.php/povraa/article/view/100 <p>This study aims to reveal the accounting treatment of corporate zakat on the research subject of PT. Bank BNI Syariah Tulungagung Branch, East Java Province. The study approach uses a descriptive quantitative method. The study results show this report reflects the organization's performance, especially the ability to attract funds and distribute according to targets. The goal of zakat has been achieved so far; understanding human resources at PT. Bank BNI Syariah regarding the implementation of PSAK No. 109 has been completed and is per the procedures applied in PSAK No. Therefore, the bookkeeping uses a simple recording system, namely a single entry, which is considered easier to understand and has fully used financial reporting standards following PSAK 109.</p> Tiwuk Puji Hariyanti Copyright (c) 2020 Tiwuk Puji Hariyanti https://creativecommons.org/licenses/by/4.0 2021-01-31 2021-01-31 2 1 13 25 10.47090/povraa.v2i1.100 Analysis of Tax Planning Application of PPh 25 as an Effort to Increase Company Efficiency http://journal.accountingpointofview.id/index.php/povraa/article/view/103 <p>This study aims to analyze the application of PPh 25 Tax Planning as an Effort to Improve Company Efficiency at PT. Telkom Plaza Medan City. This research is descriptive qualitative research, supported by previous studies that have the same concept. The research is located at PT. Telkom Plaza Medan City. The types of data used are primary data and secondary data from interviews and documentation. It is using descriptive techniques. The results showed that the application of PPh 25 tax planning increased company efficiency through tax savings. Even the application of tax planning can minimize the tax burden that must be paid. Meanwhile, the application of tax planning aims to manage tax obligations completely, correctly, and on time. It also provides the benefit of minimizing the tax burden as an element of costs to save cash outflows.</p> Widia Wardani Copyright (c) 2020 Widia Wardani https://creativecommons.org/licenses/by/4.0 2020-12-31 2020-12-31 2 1 26 34 10.47090/povraa.v2i1.103 The effect of company size, profitability, and international share ownership on corporate social responsibility disclosure http://journal.accountingpointofview.id/index.php/povraa/article/view/105 <p>The impact of company size, profitability, and foreign ownership on the disclosure of corporate social responsibility in mining companies on the stock exchange is explored in this study.). The data in this analysis was derived from the IDX-listed financial statements of mining companies. Via a database library, this research uses secondary data by collecting data relevant to the research approach used for data analysis is multiple linear regression analysis. The findings showed that the greater the size of the organization, the improved Corporate Social Responsibility (CSR) disclosure, the positive and important effect of the company's size on Corporate Social Responsibility. The findings showed that profitability had a beneficial and significant effect on corporate social responsibility (CSR). The greater the performance of the business, the greater the disclosure of Corporate Social Responsibility (CSR). The results of the hypothesis test suggest that the greater the ownership of foreign shares held by a corporation, the greater the disclosure of corporate social responsibility. The size of the company and foreign ownership at the same time (together) have a positive and relevant influence on corporate social responsibility</p> Ratna Sari Copyright (c) 2021 Point of View Research Accounting and Auditing https://creativecommons.org/licenses/by/4.0 2021-01-08 2021-01-08 2 1 35 42 10.47090/povraa.v2i1.105 Taxpayer Compliance: Aspects of Tax Digitalization and Tax Sanctions http://journal.accountingpointofview.id/index.php/povraa/article/view/106 <p>This research explores the impact of aspects of tax digitization on taxpayer enforcement, namely e-filing, e-payment, e-SPT and tax penalties. Collecting data using a questionnaire instrument in this study by bringing the incidental sampling methodology to as many as 100 individual taxpayers. With the assistance of the SPSS unit, multiple linear regression is the type of analysis used. The findings of this study indicate that e-filing, e-payment, e-SPT and tax penalties significantly affect taxpayer enforcement at KPP South Makassar</p> Asbi Amin Wahyuni Wahyuni Melinda Ibrahim Copyright (c) 2021 Point of View Research Accounting and Auditing https://creativecommons.org/licenses/by/4.0 2021-01-08 2021-01-08 2 1 43 49 10.47090/povraa.v2i1.106 Abnormal Return of The Agriculture Sector Test on The President Election Process in 2019 http://journal.accountingpointofview.id/index.php/povraa/article/view/107 <p>Presidential election is one of the political events that can be tested whether it contains information that can affect the performance of issuers in the capital market. This study aims to examine the reaction of agricultural stocks whether they contain information related to the political events of the 2019 presidential and vice-presidential elections. Information content is measured by the significance of the Cumulative Average Abnormal Return (CAAR) t-test. The results showed that there was significance before and after the presidential and vice-presidential election events in 2019. Before the election the significance of CAAR had a negative dominant value and after the significance event at H + 1 was positive with a negative Average Abnormal Return. This shows that there is good and bad information circulating in the capital market, especially in the agricultural sector. The CAAR and AAR pair test shows that the political events of the 2019 presidential election before and after the events were not significantly different.</p> Jemmy Christian Rakinaung Relanti Irene Sopacua Copyright (c) 2021-01-08 2021-01-08 2 1 50 58 10.47090/povraa.v2i1.107 The Effect of Company Complexity and Company Size Against Audit Fees http://journal.accountingpointofview.id/index.php/povraa/article/view/110 <p>This study explores and analyzes the effects on audit fees of manufacturing companies listed on the Indonesia Stock Exchange of company complexity and company size. The collection of data uses secondary data collected from the 2016-2018 Indonesia Stock Exchange financial statements of manufacturing companies. The research sample used a purposeful sampling method, so in 2016, 2017, and 2018, the total sample size was 12 audited financial reports from manufacturing firms. 36 manufacturing business financial reports, data analysis approaches using various regression techniques, were the entire study. The results showed that the complexity of the business had a positive and negligible effect on the audit fee for the Indonesian Stock Exchange Manufacturing Companies. These findings indicate that since the client business is more complex and results in high audit costs, external auditors may require more time to audit and more experience to audit. The second hypothesis indicates that the size of the business has a positive effect on audit fees for production companies listed on the Indonesian Stock Exchange. These findings show that large corporations would have the money to employ prestigious external auditors. As a consequence, the audit fees charged would result in this</p> Amran Amran Edy Susanto Ummu Kalsum Fitrianti Fitrianti Muslim Muslim Copyright (c) 2021 Point of View Research Accounting and Auditing https://creativecommons.org/licenses/by/4.0 2021-01-12 2021-01-12 2 1 59 65