Basically, such practice is not in the favor of both the company and the emiten, for the published information is unreliable thus threatens the sustainability of the company. Tax planning is a means of tax management used for estimating the amount of tax that needs to be paid and other efforts to avoid tax reliability. This research builds upon tax planning motives that drive companies to save on tax responsibility that is an illegal action. Therefore, the management of a company will apply different tax management techniques to achieve its target. In addition to tax planning, tax responsibility also determines the practice of profit management. In order to save or defer tax payment, a company tends to submit a lesser profit report. This is done by manipulating the tax responsibility, thus, allow to conduct a profit management. This research aims at testing the impact of tax planning and tax responsibility on profit management. The research adopts a qualitative approach in reviewing annual reports of major public companies registered to the Indonesian Stock Exchange 2016-2017. It shows that tax planning and tax responsibility do not hold significant correlation on a company's profit management

This paper tries to look at the root cause of low ridership in public transport in the city of Malang, locally known as Angkutan Kota (Angkot), in a kind of non-traditional perspective. The decreasing interest of the people of Malang City towards the use of public transport was presumed partly due to the transportation tax and retribution policies that are somewhat not too restrictive. This study explains that 80% of people in Malang City consider the amount of Motor Vehicle Tax (PKB) is cheap and reasonable which is believed to drive people away from utilizing Angkot. On the other hand, surprisingly, parking fees for motorized vehicles for most people are considered quite burdensome. Thus, this study suggests that in addition to the need to improve the quality of public transport services, adjusting the amount of tax and the cost of parking for motorized vehicles in the city of Malang needs to be reconsidered to increase the interest of the people of Malang in using public transport.

Kebijakan restitusi Pajak Pertambahan Nilai (PPN) turis asing adalah salah satu kebijakan fiskal yang dilakukan Pemerintah untuk membantu peningkatan usaha Pariwisata di Indonesia. Diharapkan dengan kebijakan tersebut dapat meningkatkan jumlah turis asing dan membantu meningkatkan perekonomian di Indonesia. Dalam pelaksanaan nyata di lapangan masih sedikit turis asing yang memanfaatkan kebijakan tersebut. Hal tersebut dikarenakan banyak turis asing yang belum memiliki pengetahuan tentang kebijakan restitusi PPN turis asing serta sikap turis asing yang menyikapi kebijakan dinilai kurang baik. Penelitian ini bertujuan untuk mengetahui pengaruh tingkat pengetahuan dan sikap terhadap pemanfaatan kebijakan restitusi Pajak Pertambahan Nilai (PPN) Turis Asing di Indonesia. Penelitian ini mengambil studi pada turis asing di Bandara I Gusti Ngurah Rai, Bali. Jenis penelitian ini adalah eksplanatori dengan pendekatan kuantitatif melalui pengumpulan data berupa kuesioner dan dokumentasi. Analisis data dilakukan dengan analisis statistik desktiptif, analisis asumsi klasik, analisis regresi linear berganda dan uji hipotesis. Hasil penelitian menunjukkan bahwa secara simultan Pengetahuan (X1) dan Sikap (X2) berpengaruh signifikan terhadap pemanfaatan kebijakan restitusi PPN Turis Asing di Indonesia (Y). Sedangkan secara parsial Pengetahuan (X1) berpengaruh signifikan terhadap pemanfaatan kebijakan restitusi Pajak Pertambahan Nilai (PPN) turis asing di Indonesia, namun variabel Sikap (X2) tidak mempunyai pengaruh signifikan secara parsial terhadap pemanfaatan kebijakan restitusi Pajak Pertambahan Nilai (PPN) turis asing di Indonesia.

No abstract

The Accelerated of Value Added Tax Restitution is Indonesian government’s policy to a preliminary refund of value added tax overpayment. The simplification or the acceleration of the provision of restitution is done without strict examination and long process, but by simple research. Accelerated restitution policy is given to the Taxpayer who fulfills certain requirements (certain amount of restitution as mentioned above), certain criteria (Taxpayers who comply) and they are low risk Taxable Entrepreneurs that determined by the Minister of Finance. The Acceleration of Value Added Tax restitution is expected to reduce the cost compliance because the provision of restitution is done without examination and it is hoped that this policy could increase cash flow and liquidity of the economy. The research’s purpose is determine to impact the number of acceleration of value added tax restitution to the acceptance of value added tax. The type of research is explanatory research with a quantitative approach. The research’s data is secondary data that obtaine from the Pratama Tax Office Malang Utara. The research’s data is time series data during the periode of April 2018 – November 2019. The data analysis technique on the research is a simple regresi linier analysis. The results of this research is variable number of acceleration restitution on value added tax impact and significant for the revenue value added tax in the Pratama Tax Office Malang Utara. The value of R Square earned is 0.374 which means that the number of accelerated restitution of value added tax has an impact on the variable revenue of value added tax is 37.4%.