Financial Distress in The Hospitality, Tourism, And Restaurant Sectors During the Covid-19 Pandemic

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http://journals.kozminski.cem-j.org/index.php/pl_cemj/article/view/37

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SEKILAS TENTANG KAP TIKKOS SITANGGANG

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Kantor Akuntan Publik Tikkos Sitanggang (KAP TS) didirikan pada pertengahan tahun 2014 dan beroperasi secara resmi efektif sejak memperoleh perijinan dari Sekretariat Jenderal Pusat Pembinaan Akuntan dan Jasa Penilai (PPAJP) Kementerian Keuangan Republik Indonesia pada tanggal 03 Juni 2014. KAP TS didirikan oleh Tikkos Sitanggang dibantu oleh para tenaga ahli yang telah berpengalaman dalam bidang audit dan konsultansi pada berbagai industri, baik pada sektor perdagangan, manufaktur, jasa, lembaga keuangan, organisasi nirlaba, badan usaha milik Negara maupun institusi pemerintahan. Dalam menjalankan perannya, KAP TS mempunyai visi "Menjadi Kantor Akuntan Publik yang profesional, etis dan dapat dipercaya". Untuk mencapai visi tersebut, KAP TS menetapkan misi sebagai berikut: (1) Memberikan jasa profesional dengan kompetensi tinggi, integritas, obyektif, dan sesuai standar profesional yang berlaku; (2) Merekrut, mengembangkan dan mempertahankan staf profesional yan...
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The Role of Institutional Ownership in Reducing the Impact of Transfer Pricing and Capital Intensity on Tax Avoidance

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  This study aims to examine the effect of capital intensity and transfer pricing on tax avoidance, as well as the role of institutional ownership as a moderating variable in these relationships. The object of this study consists of companies in the mining sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. Based on purposive sampling, 50 companies were obtained as samples which produced 250 research data. Data analysis was conducted using moderated regression analysis with an interaction test approach. The results indicate that, partially, both capital intensity and transfer pricing do not have a significant effect on tax avoidance. However, simultaneously, these two variables have a significant influence on tax avoidance. Furthermore, the study finds that institutional ownership moderates the relationship between capital intensity and tax avoidance, indicating that institutional investors may strengthen or weaken this relationship through their monito...
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INTERNATIONAL ACCOUNTING DAY

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10 November is International Accounting Day and to mark this special event, we’ve put together some interesting facts about accountancy that may surprise you. (Source: www.icas.com) 1. The father of accounting was Luca Pacioli Italian mathematician Luca Pacioli published the first book about double-entry bookkeeping on 10 November 1494 – and it is in his honour that International Accountants Day was started. His book,  Summa de Arithmetica, Geometria, Proportioni et Proportionalita , described keeping accounts for assets, liabilities, capital, income, and expenses, much like the systems we use today in balance sheets and income statements. He advocated the use of ledgers and is known for saying a person should not go to sleep at night until their debits and credits are equal. 2. The world's first accountants originated in Ancient Mesopotamia Accounting is thousands of years old and  can be traced as far back as ancient Mesopotamia .  ...
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