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PENGARUH TAX PLANNING TERHADAP RETURN ON EQUITY (ROE) PADA PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2013-2015 Made Ayu Shanita Wedha; IIDAM. Manik Sastri
KRISNA: Kumpulan Riset Akuntansi Vol. 9 No. 1 (2017): Krisna: Kumpulan Riset Akuntansi (Available Online Since)
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Abstract The study entitled "the effect of Tax Planning against the Return On Equity (ROE) on the food and beverage Sector Companies registered in BEI 2013-2015". The goal is to find out the percentage of the number of taxpayers who have committed tax agency planning, to find out the amount of a percentage of the company have been doing tax planning efficiently, and to obtain empirical evidence on the influence of tax planning against the Return On Equity (ROE) companies manufacturing food and beverage sector were listed on the Indonesia stock exchange. This type of research using a quantitative approach. The data used in this study is the annual financial report of the company manufacturing food and beverage sector registered in BEI 2013-2015. Data analysis used in this research is a simple linear regression test. The results of this research show that the Agency's taxpayer (company's food and beverage sector) who have made tax planning is an average of 57%, the remaining 43% still do not do tax planning, the percentage of the Agency's taxpayer (company sector Food and drink) that do tax planning his efficiently is an average of 61%, and tax planning positive and significant effect against the Return On Equity (ROE) of company, seen from the value of the Sig t of 0.049 with coefficients Beta 59.634, the value of Sig t 0.05 indicates that the 0.049 < H0 is rejected and the H1 is accepted, so that the greater the number of tax planning, the greater the increase in Return On Equity (ROE). Conversely, the smaller the tax planning, then the lower the percentage of Return on Equity (ROE). Keywords: tax planning, Return On Equity, ROE Abstrak Penelitian ini berjudul “Pengaruh Tax Planning Terhadap Return On Equity (ROE) Pada Perusahaan Sektor Makanan Dan Minuman Yang Terdaftar Di BEI Tahun 2013-2015”. Tujuannya yaitu untuk mengetahui jumlah presentase wajib pajak badan yang telah melakukan tax planning, untuk mengetahui jumlah presentase perusahaan telah melakukan tax planning secara efisien, dan untuk mendapatkan bukti empiris tentang pengaruh tax planning terhadap Return On Equity (ROE) perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Jenis penelitian ini menggunakan pendekatan kuantitatif. Data yang digunakan dalam penelitian ini adalah laporan keuangan tahunan perusahaan manufaktur sektor makanan dan minuman yang terdaftar di BEI tahun 2013-2015. Alat analisis data yang digunakan dalam penelitian ini adalah uji regresi linier sederhana. Hasil penelitian ini menunjukan bahwa wajib pajak badan (perusahaan sektor makanan dan minuman) yang telah melakukan tax planning adalah rata-rata sebesar 57%, sisanya 43% masih belum melakukan tax planning, presentase wajib pajak badan (perusahaan sektor makanan dan minuman) yang melakukan tax planning-nya secara efisien adalah rata-rata sebesar 61%, dan tax planning berpengaruh positif dan signifikan terhadap Return On Equity (ROE) perushaaan, terlihat dari nilai Sig. t sebesar 0,049 dengan nilai koefisien beta 59,634, Nilai Sig. t 0,049 < 0,05 mengindikasikan bahwa H0 ditolak dan H1 diterima, sehingga semakin besar jumlah tax planning, semakin besar pula kenaikan Return On Equity (ROE). Sebaliknya, semakin kecil tax planning, maka semakin menurunkan presentase Return On Equity (ROE). Kata Kunci : tax planning, Return On Equity, ROE

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2016 Tutut Murniati; I. I. D. A. M. Manik Sastri; I Wayan Rupa
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 1 (2018): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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The manufacturing company's profit information is useful for the right decision-making. This study aims to determine the effect of leverage, liquidity, audit firm reputation, conservatism, investment opportunity set (IOS), independent commissioner and institutional ownership of earnings quality at manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2012-2016. This research also use control variable that is return on asset (ROA). The sampling method used is purposive sampling technique. The sample used is as many as 100 manufacturing companies listed on the IDX. Data analysis in this research use multiple linear regression analysis. The results of this study indicate that leverage, liquidity, conservatism, independent commissioner and institutional ownership have no effect on earnings quality either using control variable or without control variable. Investment opportunity set variables affect the quality of earnings when testing without using control variables. While when tested by using control variables, investment opportunity set has no effect on earnings quality. Audit firm reputation has an effect on the quality of earnings both when using control variables and without control variables. Keywords: Earnings quality, leverage, liquidity, audit firm reputation, conservatism, investment opportunity set (IOS), independent commissioner, institutional ownership

PERENCANAAN PAJAK PENGHASILAN PADA PT SURYA PATRIOT MANDALA DI BADUNG I Kadek Adhi Prmana; I. I. D. A. Manik Sastri; L.G. P. Sri Ekajayanti
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 1 (2019): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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This research aims is to analyze income tax planning article 21 and income tax article 23, and provide options for the type of tax planning that can be applied to PT Surya Patriot Mandala so that the tax burden owed is more efficient. This research was conducted by interview, observation, and documentation using data obtained from PT Surya Patriot Mandala. The data analysis technique used is descriptive comparative that is describing or describing the data that has been collected without intending to provide conclusions that apply in general. The results of the study show that the gross up method of income tax article 21 can streamline payment of corporate income tax in the amount of Rp. 5,402,378 and income tax article 25 to be paid also decreased by Rp. 450,198, because the income tax article 21 provided by the company can be financed. In income tax article 23 the use of gross up method on transaction value can make PT Surya Patriot Mandala receive its income in a net manner. The tax base is based on a circular letter from the Director General of Taxes No. 05 / PJ.53 / 2003 and SE-53 / PJ / 2009 are treatments that can be chosen by PT Surya Patriot Mandala as a company providing labor services, but must be adapted to the circumstances and company policies. Tax clauses in work contracts, documents related to transactions, and incoming cash flows affect the tax treatment.

UPAYA PENINGKATAN PENERIMAAN PAJAK PASCA TAX AMNESTY PADA KANWIL DJP BALI Ida I Dewa A Manik Sastri; Luh Kade Datrini
Behavioral Accounting Journal Vol 1 No 1 (2018): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

On July 1, 2016, the Government established Law No. 11 of 2016 concerning Tax Amnesty. This law has been postponed several times, after tough discussions in the House of Representative (Dewan Perwakilan Rakyat – DPR) since 2015. The failure to achieve tax revenues over the past few years has triggered the enactment of this law. The government sees that tax revenues are still low due to a lack of public awareness in reporting taxes, even though the government in the last few years has relied heavily on state revenues from the results of tax revenues. The World Bank notes that Indonesia's tax ratio in 2014 was only 10.84% of Gross Domestic Income, while the average tax ratio of countries in the world was 14.81%. So the level of tax collectibility in Indonesia is still very small, so it is quite heavy in supporting state spending. The purpose of this study was to find out the benefits of tax amnesty as an effort to stimulate national income, to find out the magnitude of the tax amnesty contribution in increasing state revenues, and analyze the influence of several factors in increasing tax revenue after tax amnesty. The implementation of tax amnesty that ended at the end of March 2017 was quite good. The results showed that the number of taxpayers participating in the tax amnesty were 974,058, the amount was still small compared to the potential tax in the country. The amount of state revenue from the Tax amnesty is 107 trillion from 1,104.9 total realized tax revenues in 2016. An important point that must be done immediately after the tax amnesty is the administration update related to data and information management with an integrated IT system with all stakeholders, coordination of tax law enforcement through examination, and institutional transformation.

Maintaining Taxpayer Compliance in Nation Development in The Post-Pandemic Era Ida I Dewa Ayu Manik Sastri; Desak Rurik Pradnya Paramitha Nida; I Gusti Agung Praba Mahadewi
Jurnal Ekonomi & Bisnis JAGADITHA Vol. 9 No. 2 (2022): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Magister Manajemen, Program Pascasarjana, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.9.2.2022.199-208

This study aims at examining the effects of awareness, knowledge, service quality and tax sanctions on corporate taxpayer compliance. Population in this study consists of corporate taxpayers at Kantor Pelayanan Pajak Pratama Denpasar Barat with a sample of 100 respondents and 3 key informants. Sampling in this study was done using nonprobability sampling method, with incidental sampling technique. The type of research data is primary data, which was obtained through questionnaires answered by corporate taxpayers. Data were analyzed using comparative descriptive qualitative techniques and Multiple Linear Regression Analysis. From the results of the study it was found that: (1) awareness has a positive and significant effect on corporate taxpayer compliance; (2) knowledge has a positive and significant effect on corporate taxpayer compliance; (3) service quality has a positive and significant effect on corporate taxpayer compliance; and (4) tax sanctions have a positive and significant effect on corporate taxpayer compliance. The magnitude of the influence of the independent variable on corporate taxpayer compliance is 71%, while the remaining 29% is influenced by other factors outside the model studied. The results of the descriptive test uncover that corporate taxpayers are categorized as compliant. Whatever the conditions, whether high or low education and the presence or absence of adequate services, taxpayers still carry out their obligations as well as possible, because they already have a good awareness of the importance of paying taxes. Tax sanctions are something frightening and the taxpayers do not want to be subject to it.

Peranan Pengetahuan, Sosialisasi Dan System Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Ida I Dewa Ayu Mas Manik Sastri; I Gusti Agung Prama Yoga; I Kadek Agus Ardika
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 04 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i04.53827

Penelitian ini bertujuan untuk memberikan masukan kepada Pemda Tabanan dalam mengoptimalkan penerimaan pajak daerah dan mengetahui pengaruh pengetahuan wajib pajak, sosialisasi perpajakan dan sistem samsat drive thru terhadap kepatuhan wajib pajak kendaraan bermotor roda dua. Populasi dalam penelitian adalah wajib pajak kendaraan bermotor roda dua pada UPTD. Teknik analisis data yang digunakan dalam penelitian ini adalah Teknik analisis kualitatif dan kuantitatif melalui uji instrumen, uji asumsi klasik, regresi linier berganda, uji koefisien determinasi (R2), uji F dan uji t. Hasil penelitian kualitatif menemukan bahwa diperlukan adanya edukasi terus menerus kepada masyarakat wajib pajak untuk menumbuhkan pemahaman terhadap kewajiban perpajakan, sosialisasi menjadi sangat penting karena jenis pajak yang begitu banyak dan memusingkan bagi wajib pajak untuk mengingat semuanya. System samsat drive thru sudah layak dikembangkan sebagai bentuk layanan singkat yang memberi kemudahan kepada wajib pajak. Hasil penelitian kuantitatif menemukan bahwa: pengetahuan perpajakan berpengaruh positif dan signfikan terhadap kepatuhan wajib pajak kendaraan bermotor roda dua. sosialisasi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak kendaraan bermotor roda dua. sistem samsat drive thru berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak kendaraan bermotor roda dua.

Pembinaan Aspek Perpajakan dan Pengisian SPT Tahunan Orang Pribadi UMKM di Kecamatan Mengwi Badung Ida I Dewa Ayu Manik Sastri; Luh Kade Datrini; I Gst Agung Prama Yoga; Ketut Sudarmini; Ni Nyoman Rusmiati
Community Service Journal (CSJ) Vol. 3 No. 2 (2021)
Publisher : Lembaga Pengabdian Kepada Masyarakat, Universitas Warmadewa

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Pengabdian masyarakat di Kecamatan Mengwi merupakan suatu bentuk kepedulian kita kepada masyarakat wajib pajak khususnya Pengusaha Mikro Kecil dan Menengah serta anggota Profesi sebagai wajib pajak yang telah memiliki Nomor Pokok Wajib Pajak (NPWP) namun mereka tidak tahu kewajiban yang harus dilakukan sehubungan kepemilikan NPWP tersebut. Kesadaran masyarakat untuk memiliki NPWP merupakan bentuk kepedulian terhadap pembiayaan pembangunan nasional melalui pembayaran pajak. Pajak adalah sumber terbesar penerimaan negara, mendatang pajak merupakan satu-satunya penerimaan negara untuk menyokong APBN. Pemerintah khususnya Dirjen Pajak selain mengharapkan dukungan masyarakat dalam bentuk pembayaran pajak, juga bentuk pertanggungjawaban masyarakat berupa pelaporan SPT Tahunan merupakan ukuran kepatuhan wajib pajak, semakin lengkap SPT terlapor, semakin baik tingkat kepatuhan wajib pajak, sehingga semakin mudah mengedukasi masyarakat dalam ikut membantu pembiayaan negara melalui pembayaran pajak. Bentuk pengabdian kepada masyarakat yang dilakukan Universitas Warmadewa ini dapat membantu kedua belah pihak yakni meringankan beban wajib pajak dan membantu DJP dalam peningkatan kepatuhan wajib pajak.

Pendampingan Akuntansi dan Keuangan Bumdes Panca Sedana Sari Desa Bunutin Kecamatan Bangli, Kabupaten Bangli Ida I Dewa Ayu Mas Manik Sastri; Ni Putu Pertamawati; I Wayan Sudemen
Community Service Journal (CSJ) Vol. 5 No. 2 (2023)
Publisher : Lembaga Pengabdian Kepada Masyarakat, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/csj.5.2.2023.69-74

Desa Bunutin merupakan salah satu Desa yang berada di Kecamatan Bangli Kabupaten Bangli. PKM ini menjadi sangat penting untuk dilakukan mengingat adanya beberapa permasalahan yang dihadapi BUMDes Panca Sedana Sari Bunutin yaitu: (1) Sumberdaya manusia, (2) Jenis usaha, (3) Permodalan, (4) Profesionalitas, (5) Dukungan dan kepercayaan masyarakat dan (6) Perencanaan. Melalui BUMDes diharapkan antar Lembaga yang ada di masyarakat saling bersinergi untuk lebih maksimal menciptakan kesejahteraan masyarakat yang setara. Pendirian Bumdes didasarkan pada kebutuhan dan potensi desa, sebagai upaya meningkatkan kesejaheraan masyarakat. Oleh karena itu perlu upaya yang serius untuk menjadikan pengelolaan BUMDes tersebut berjalan secara efektif, efisien, professional dan mandiri. Penyusunan laporan keuangan pada setiap entitas perlu dilaksanakan, tidak terkecuali pada BUMDes. Laporan keuangan menjadi gambaran penting di dalam melihat posisi keuangan dan kinerja keuangan unit usaha. Laporan keuangan yang tersaji masih menggunakan system manual dan belum sesuai dengan standar akuntansi keuangan, hal ini dapat diatasi dengan mengajarkan pengelola menggunakan program akuntansi berbasis computer. Pengelolaan manajemen usaha belum memadai, yang akan diatasi dengan memberikan pengetahuan tentang manajemen bisnis sehingga dapat memanfaatkan potensi masyarakat secara optimal. Dari hasil pengabdian yang dilaksanakan pada tanggal 8 Mei 2023 yang diikuti oleh seluruh BUMDes se kabupaten Bangli, menemukan bahwa sebagian besar pengurus BUMDes belum melaporkan kegiatan usahanya dalam bentuk laporan keuangan karena keterbatasan memahami istilah akuntansi dan proses akuntansi. Hanya 27 BUMDes yang sudah berkembang yang mampu menyusun laporan keuangan dan menerima penjelasan mengenai pembinaan akuntansi dan keuangan BUMDes. Tahun berikutnya kepala dinas Pemberdayaan Masyarakat dan Desa mengharapkan Universitas Warmadewa melanjutkan pengabdian yang sama dengan topik yang berbeda dan lebih detail membimbing pengurus BUMDes dalam menyusun laporan keuangan.

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