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All Journal Journal of Economics, Business, & Accountancy Ventura Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks Universitas Muhammadiyah Yogyakarta Undergraduate Conference Proceeding
Kresnawati, Etik
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Public Health Social Sciences

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THE INFLUENCE OF REDUCING RATES AND METHODS OF TAX CALCULATION ON TAXPAYERS COMPLIANCE OF SMALL AND MEDIUM MICRO BUSINESS: EXPERIMENTAL STUDY IN YOGYAKARTA Wulan, Dewi Nawang; Kresnawati, Etik
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.8578

Abstract

This study investigates whether the issuance of Government Regulation No. 23/2018 regarding the reduction of Micro, Small and Medium Enterprises (MSME) tax rates and changes in reporting methods will affect the preferences of MSME taxpayer compliance. Study were carried out on MSME actors in Yogyakarta using laboratory experimental methods. The test results show that the reduction in tax rates increases the preference for MSME taxpayer compliance. When given the choice to determine the method to be used in calculating taxes, 50% of participants choose to use the final tax rate and the remainder use the normal tax rate method. The option chosen is not based on the complexity of the method but because of the sense of fairer they feel. The last, participants does not refuse when required to use tax calculation using the normal tax rate method after seven years. The test results indicate that the issuance of Government Regulation No. 23/2018 will be able to increase MSME taxpayer compliance in the future.This study investigates whether the issuance of Government Regulation No. 23/2018 regarding the reduction of Micro, Small and Medium Enterprises (MSME) tax rates and changes in reporting methods will affect the preferences of MSME taxpayer compliance. Study were carried out on MSME actors in Yogyakarta using laboratory experimental methods. The test results show that the reduction in tax rates increases the preference for MSME taxpayer compliance. When given the choice to determine the method to be used in calculating taxes, 50% of participants choose to use the final tax rate and the remainder use the normal tax rate method. The option chosen is not based on the complexity of the method but because of the sense of fairer they feel. The last, participants does not refuse when required to use tax calculation using the normal tax rate method after seven years. The test results indicate that the issuance of Government Regulation No. 23/2018 will be able to increase MSME taxpayer compliance in the future.
Pengelolaan Potensi Zakat, Infak, Dan Shadaqah untuk Meningkatkan Kesejahteraan Masyarakat Utami, Evy Rahman; Kresnawati, Etik; Saud, Ilham Maulana; Rezki, Sri Budhi
Berdikari: Jurnal Inovasi dan Penerapan Ipteks Vol 5, No 2 (2017): August
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/bdr.5224

Abstract

Pengelolaan potensi Zakat, Infak, dan Shadaqah (ZIS) untuk meningkatkan kesejahteraan masyarakat dilatarbelakangi oleh adanya penyaluran dana ZIS yang masih didominasi untuk kegiatan konsumtif. Tujuan pengabdian ini untuk menumbuhkan kesadaran dan menggerakkan perekonomian warga melalui gerakan ZIS. Metode kegiatan diawali dengan sosialisasi mengenai keutamaan-keutamaan infak dan shadaqah. Tim pengabdian membagikan kotak infak dan shadaqah kepada setiap kepala keluarga. Setiap bulan pengurus mushola di Rukun Tetangga (RT) mengumpulkan infak dan shadaqah kemudian melakukan pencatatan akuntansinya. Dana yang dikumpulkan disalurkan untuk kegiatan keagamaan dan kegiatan sosial. Pengurus mushola diedukasi berupa pelatihan pencatatan akuntansi dalam melakukan pencatatan saat penerimaan kas, penyaluran kas, serta pembuatan laporan rekapitulasi penerimaan dan penyaluran kas setiap bulan. Dana yang diterima disalurkan untuk kegiatan-kegiatan memakmurkan masjid (pengajian, kebersihan, sarana dan prasarana), PHBI, sumbangan kematian. Hasil dari kegiatan ini adalah tumbuhnya kesadaran masyarakat pentingnya melakukan infak dan shadaqah serta format laporan keuangan. Rata-rata setiap RT per bulan mampu mengumpulkan infak dan shadaqah antara Rp 300.000 – Rp 500.000. Kata Kunci: ZIS, masjid, pelaporan, kesejahteraan, kesadaran
Pemetaan Potensi Desa dalam Rangka Mewujudkan Bumdes Di Kecamatan Moyudan Widiastuti, Harjanti; Kresnawati, Etik; Utami, Evy Rahman
Berdikari: Jurnal Inovasi dan Penerapan Ipteks Vol 7, No 1 (2019): February
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/bdr.7151

Abstract

The founding of Village-Owned Business Entity (Badan Usaha Milik Desa, BUMDes) is a mandate of Laws. It is also one of the leading work programs in Priority Performance in the period 2015-2019. Even though 5000 BUMDes targeted by the Ministry of Villages, Disadvantaged Regions and Transmigration has exceeded by the establishment of nearly 35.000 BUMDes across Indonesia. However, there are some villages which still seem doubtful and less motivated to establish BUMDes. Moyudan sub-district consists of four villages and there is only one village which has already pioneered the establishment of BUMDes. The aim of the community service program (PPM) is to motivate the initiation of the establishment of BUMDes in Moyudan sub-district. The activity of PKM was conducted through initial survey, training, and consultation on the mapping of village potential. The outcome of this activity is the documents of the mapping of village potential and the selection of BUMDes enterprise planning.
Pengelolaan Potensi Zakat, Infak, Dan Shadaqah untuk Meningkatkan Kesejahteraan Masyarakat Utami, Evy Rahman; Kresnawati, Etik; Saud, Ilham Maulana; Rezki, Sri Budhi
Berdikari: Jurnal Inovasi dan Penerapan Ipteks Vol 5, No 2 (2017): August
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/bdr.5224

Abstract

Pengelolaan potensi Zakat, Infak, dan Shadaqah (ZIS) untuk meningkatkan kesejahteraan masyarakat dilatarbelakangi oleh adanya penyaluran dana ZIS yang masih didominasi untuk kegiatan konsumtif. Tujuan pengabdian ini untuk menumbuhkan kesadaran dan menggerakkan perekonomian warga melalui gerakan ZIS. Metode kegiatan diawali dengan sosialisasi mengenai keutamaan-keutamaan infak dan shadaqah. Tim pengabdian membagikan kotak infak dan shadaqah kepada setiap kepala keluarga. Setiap bulan pengurus mushola di Rukun Tetangga (RT) mengumpulkan infak dan shadaqah kemudian melakukan pencatatan akuntansinya. Dana yang dikumpulkan disalurkan untuk kegiatan keagamaan dan kegiatan sosial. Pengurus mushola diedukasi berupa pelatihan pencatatan akuntansi dalam melakukan pencatatan saat penerimaan kas, penyaluran kas, serta pembuatan laporan rekapitulasi penerimaan dan penyaluran kas setiap bulan. Dana yang diterima disalurkan untuk kegiatan-kegiatan memakmurkan masjid (pengajian, kebersihan, sarana dan prasarana), PHBI, sumbangan kematian. Hasil dari kegiatan ini adalah tumbuhnya kesadaran masyarakat pentingnya melakukan infak dan shadaqah serta format laporan keuangan. Rata-rata setiap RT per bulan mampu mengumpulkan infak dan shadaqah antara Rp 300.000 – Rp 500.000. Kata Kunci: ZIS, masjid, pelaporan, kesejahteraan, kesadaran
Pemetaan Potensi Desa dalam Rangka Mewujudkan Bumdes Di Kecamatan Moyudan Widiastuti, Harjanti; Kresnawati, Etik; Utami, Evy Rahman
Berdikari: Jurnal Inovasi dan Penerapan Ipteks Vol 7, No 1 (2019): February
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/bdr.7151

Abstract

The founding of Village-Owned Business Entity (Badan Usaha Milik Desa, BUMDes) is a mandate of Laws. It is also one of the leading work programs in Priority Performance in the period 2015-2019. Even though 5000 BUMDes targeted by the Ministry of Villages, Disadvantaged Regions and Transmigration has exceeded by the establishment of nearly 35.000 BUMDes across Indonesia. However, there are some villages which still seem doubtful and less motivated to establish BUMDes. Moyudan sub-district consists of four villages and there is only one village which has already pioneered the establishment of BUMDes. The aim of the community service program (PPM) is to motivate the initiation of the establishment of BUMDes in Moyudan sub-district. The activity of PKM was conducted through initial survey, training, and consultation on the mapping of village potential. The outcome of this activity is the documents of the mapping of village potential and the selection of BUMDes enterprise planning.
Determinan Kepatuhan Pajak Orang Pribadi Berpenghasilan Ganda Priambodo, Adhitia Hadi; Kresnawati, Etik
Proceeding Universitas Muhammadiyah Yogyakarta Graduate Conference Vol. 1 No. 1 (2020): Armoring the Youth to Contribute to the SDGs
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.012 KB)

Abstract

Wajib pajak orang pribadi (WPOP) yang mempunyai sumber penghasilan dari pegawai tetap dan usaha bebas diduga rentan untuk tidak mematuhi kewajiban perpajakannya. Ada celah bagi WPOP ini untuk tidak melaporkan penghasilan dari usaha bebas. Penelitian ini bertujuan untuk menguji determinan kepatuhan pajak WPOP tersebut dengan memodifikasi model Unified Theory of Acceptance and Use of Technology. Model yang diuji adalah pengaruh ekspektasi upaya, kondisi fasilitas, dan pengaruh sosial yang dimoderasi dengan tingkat pendapatan terhadap kepatuhan WPOP berpenghasilan ganda. Data yang diuji diperoleh dengan menyebar kuesioner secara daring kepada WPOP yang mempunyai sumber penghasilan dari pemberi kerja dan usaha bebas. Pengujian dilakukan dengan metode regresi linier berganda. Secara spesifik, hasil pengujian pada 40 responden menunjukkan bahwa ekspektansi usaha dan kondisi fasilititas berpengaruh positif terhadap kepatuhan pajak WPOP berpenghasilan ganda. Sedangkan pengaruh sosial maupun interaksinya dengan tingkat penghasilan tidak berpengaruh kepatuhan WPOP berpenghasilan ganda. Hasil pengujian tersebut menyiratkan bahwa mekanisme ketaatan lebih menentukan perilaku kepatuhan WPOP berpenghasilan ganda dibanding respon terhadap pengaruh sosial.
Tax Digitalization, Tax Incentives and Smes Taxpayer Compliance: The Moderating Role of Public Trust Alifvia, Febby Perlica Nur; Kresnawati, Etik
Proceedings of Universitas Muhammadiyah Yogyakarta Graduate Conference Vol. 3 No. 1 (2023): Crafting Innovation for Global Benefit
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/umygrace.v3i1.562

Abstract

In 2022 the government is trying to continue to increase the tax ratio. One of which is by maximizing taxpayer compliance, including for Small and Medium Enterprises (SMEs) sector. Fiscal review in 2022 estimated that SMEs in Special Region of Yogyakarta growth has reached an average of 8.45 percent per year with turnover growth reaching 1.37 percent per year. However, the growth in the number of SMEs is not accompanied by greater tax revenues as indicated by the low tax revenues of SMEs. This study examines the effect of tax digitalization and tax incentives on SMEs taxpayer compliance, moderated by public trust. The research data was collected by distributing questionnaires online and offline. Based on 75 respondents which were determined by the purposive sampling method, the results of the SEM-PLS analysis show that tax digitalization and tax incentives have positive effect on SMEs taxpayer compliance as hypothesized. Meanwhile, instead of moderating the two independent variables on SME taxpayer compliance, public trust becomes an important variable that that can improve SME taxpayer compliance. The finding would suggest that local governments can increase the participation of SMEs as a support for local revenue by encouraging tax compliance through tax digitalization and tax incentives as well as public trust.
Herding behavior, information type, and overconfidence bias: an experimental study on novice investors’ investment decisions Kresnawati, Etik; Sofia, Lina; Utami, Evy Rahman
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.14823

Abstract

Research aims: By the end of 2023, Indonesian Central Securities Depository data revealed a significant increase in the number of investors dominated by millennial investors (56.41%). They are categorized as novice investors who have distinctive characteristics from professional investors. This study, thus, aims to examine whether herding behavior dominates the characteristics of novice investors and whether information type and overconfidence bias affect the herding behavior of novice investors.Design/Methodology/Approach: This study used a quasi-experimental 2x2 mixed design on 42 student participants who were members of the Capital Market Study Group. The data obtained were then tested using non-parametric statistics.Research findings: The test results uncovered that herding dominated the investment behavior of novice investors. This behavior was supported by the information type that participants paid attention to in making decisions. However, testing for overconfidence demonstrated that this variable was not the cause of novice investors' herding behavior.Theoretical contribution/Originality: The results of this study contribute theoretically to the investment behavior of novice investors by strengthening the argument that they tend to behave herding when making stock investment decisions. Testing with an experimental design allows researchers to confirm that such herding behavior is reinforced by the preference for the information type they use in decision-making. The results also provide insight into the fact that the overconfidence level of novice investors may be different from that of professional investors.Practitioner/Policy implication: The tendency of herding behavior of novice investors needs attention from the Financial Services Authority as a regulator to consider protection for novice investors who dominate the number of investors in the capital market.Research limitation/Implication: The tests in this study employed non-parametric statistics, which are not as good as parametric tests, so the study results should be understood wisely. Future research needs to consider the adequacy of the sample and use capital market groups in several universities to improve sample quality.
Sticky cost behavior of bank’s executive compensation in four South East Asian countries Sugiri, Slamet; Febrianto, Rahmat; Kresnawati, Etik
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 3 (2016): December 2016 - March 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i3.771

Abstract

Some studies indicate that selling, general, and administrative (SG&A) cost have sticky characteristics. A cost is sticky if it increases as the activity increases, but it does not decrease as the activity decreases, in the same proportion as it increases. Different from previous studies that focus solely on SG&A costs in, mostly, manufacturing companies, we specifically focus on specific cost and specific industry. In this case, we focus on compensation costs in banks from four South East Asian countries. We choose banks’ executive compensations since banks in South East Asia have been publicly reporting their compensation. Executive compensation itself is a component of SG&A, so it may have sticky characteristic with it. We apply bootstrap method to tackle small sample problem in every country. Results show that executive compensations are not sticky, but, on the contrary, anti-sticky since the compensation decreases faster when the revenue decreases than its increases when the revenue increases. This finding gives a new perspective on the characteristics of executive compensation expenses as a part of SG&A cost.
Co-Authors Alifvia, Febby Perlica Nur Harjanti Widiastuti Ilham Maulana Saud, Ilham Maulana Maemonah, Maemonah Maisari, Enda Dwi Priambodo, Adhitia Hadi Rahmat Febrianto Rezki, Sri Budhi Septianis, Aulia Slamet Sugiri Sofia, Lina Utami, Evy Rahman Wulan, Dewi Nawang