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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Ekuitas: Jurnal Pendidikan Ekonomi The International Journal of Accounting and Business Society Journal of Accounting and Investment International Journal of Social Science and Business JPSI (Journal of Public Sector Innovations) Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) International Journal of Accounting & Finance in Asia Pasific Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Ekuitas Jurnal Pnedidikan Ekonomi
Puspita, Ayu Fury
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Preparation Of Financial Reports And Fulfillment Of Obligations And Taxes Of Village Owned Enterprises (BUMDES) Ludigdo, Unti; Puspita, Ayu Fury; Damayanti, Made Tara; Lase, Maria Inggried Soinia; Mufid, Muhammad Farras
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 02 (2024): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v15i02.76174

Abstract

BUMDes or Village-Owned Enterprises are business entities originating from Village assets which are separated to manage assets, services, and other businesses for the greatest welfare of the Village community. BUMDes was formed in order to help villages increase village original income, through the Regulation of the Minister of Villages, Disadvantaged Regions and Transmigration Number 4 of 2015 concerning the Establishment, Management and Management, and Dissolution of Village-Owned Enterprises in which there is an explanation that the village government can establish BUMDes. According to Article 12 paragraph (3) of the Regulation of the Minister of Villages, Development of Disadvantaged Regions and Transmigration Number 4 of 2014 that the BUMDes Operational Implementer is required to make Financial Reports of all business units every month as an accountability to the Village Government. So far, BUMDes managers have routinely reported as a form of their accountability. However, these financial reports are often not in accordance with what has been used as the proper standard for the Financial Reporting Guidelines/Accounting Standards. Therefore, it is necessary to hold socialization regarding the preparation of BUMDes financial and tax reports. This community service was carried out to 30 BUMDes in Junrejo District. The results showed that more than 40% of the participants felt helped by the event with this theme.
Exploration of Tax Research in The Era of COVID-19 Soebroto, Bambang; Puspita, Ayu Fury; Damayanti, Made Tara; Lase, Maria Inggried Soinia; Mufid, Muhammad Farras
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): JUNE EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i2.2205

Abstract

The prima donna of Indonesia's state revenue has also been affected by the Covid-19 virus. For the sake of Indonesia's economic recovery, the government issued the Minister of Finance Regulation Number PMK-86/PMK.03/2020 concerning Tax Incentives for Taxpayers Affected by the 2019 Corona Virus Disease Pandemic, Law Number 11 of 2020 concerning Job Creation and Law Number 7 of 2021 concerning Harmonization of Tax Regulations (UU HPP). The public, especially researchers, needs to understand the mechanism for compiling and developing research related to the latest issues in the field of taxation to produce quality research, which is the goal of implementing community service activities this time. The material to be delivered includes the preparation of research and the development of research issues in the taxation field. The expected benefits of this activity are that participants understand the preparation and research methods and explore research ideas according to the latest issues and phenomena in the field of taxation. The results showed that more than 60% of the participants felt helped by the socialization with this theme.
Pengaruh Sanksi, Sosialisasi dan Edukasi, Pelayanan Pajak, dan Pemeriksaan Pajak Terhadap Kepatuhan Pajak Purwanto, Dhanang Dharmarendra Dwiki; Puspita, Ayu Fury
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 1 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i1.74299

Abstract

This study examines the factors influencing tax compliance among individual taxpayers in Indonesia and Malaysia, focusing on tax socialization and education, tax services, tax audits, and tax sanctions. The background issue is the low tax compliance rate in Indonesia, which affects the government's ability to fund development. This research employs a quantitative method, utilizing a survey distributed to individual taxpayers in Singosari, Malang, Indonesia, and Melaka, Malaysia. Data analysis was conducted using regression to identify the influence of independent variables on tax compliance. The findings reveal that tax socialization and education, as well as tax services, do not have a significant impact on tax compliance in both countries. These results suggest that the Theory of Planned Behavior may not be appropriate for these variables, and the Diffusion of Innovations theory might be more relevant. On the other hand, tax sanctions and audits are shown to have a significant effect in enhancing tax compliance. In conclusion, a more effective approach to improving tax compliance is by reinforcing the threat of sanctions and the intensity of tax audits.
Pengaruh Good Corporate Governance Dan Kompensasi Rugi Fiskal Terhadap Tax Avoidance Hidayat, Fadiel; Puspita, Ayu Fury
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 4 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2022.1.4.87

Abstract

Tax avoidance has been allegedly the reason why Indonesia's tax revenue has always failed to reach the target in recent years. Based on data from the Ministry of Finance, in 2020 the tax coefficient of the mining sector is 0.66 indicating disproportional growth of added value of GDP in the mining sector to its tax revenue. This study aims to determine and analyze the effect of institutional ownership, size of the board of directors, size of the board of independent commissioners, audit committee, and fiscal loss compensation on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange between 2017 and 2020. This study involves secondary data including 56 samples—determined through nonprobability sampling method with purposive sampling technique—analyzed quantitatively by multiple linear regression. The results of this study exhibited that institutional ownership had a positive effect on tax avoidance; the size of the independent board of commissioners had a negative effect on tax avoidance; and the size of the board of directors, audit committee, and fiscal loss compensation had no effect on tax avoidance.   Abstrak Penerimaan pajak Indonesia selalu gagal dalam mencapai target dalam beberapa tahun terakhir, disinyalir karena praktik tax avoidance. Berdasarkan data Kementerian Keuangan, pada tahun 2020 koefesien pajak dari sektor pertambangan hanya 0,66 yang menunjukkan bahwa pertumbuhan nilai tambah PDB sektor pertambangan tidak sebanding dengan pertumbuhan penerimaan pajaknya. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh dari kepemilikan institusional, ukuran dewan direksi, ukuran dewan komisaris independen, komite audit, dan kompensasi rugi fiskal terhadap tax avoidance pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Jenis data yang digunakan adalah data sekunder. Sampel dalam penelitian ini ditentukan menggunakan metode nonprobability sampling dengan teknik purposive sampling, sehingga diperoleh 56 sampel penelitian. Metode penelitian ini adalah kuantitatif dengan uji pengaruh diantara variabel-variabel dalam penelitian yang dilakukan dengan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa kepemilikan institusional berpengaruh positif terhadap tax avoidance, ukuran dewan komisaris independen berpengaruh negatif terhadap tax avoidance, sementara ukuran dewan direksi, komite audit, dan kompensasi rugi fiskal tidak berpengaruh terhadap tax avoidance.
Pengaruh Kinerja Keuangan Perusahaan terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Konstruksi yang Terdaftar pada Bursa Efek Indonesia Tahun 2018-2021 Azzahra, Shafira Amelia; Puspita, Ayu Fury
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.1.120

Abstract

A disclosure of corporate social responsibility (CSR) indicates a commitment and an improved relationship between the company and stakeholders, for it influences consumer perceptions of the products or services offered by a company. This study determines how financial performance affects the CSR disclosure of construction companies listed on the Indonesia Stock Exchange between 2018 and 2021. The samples of 80 data were selected through purposive sampling. The results of this study revealed that liquidity affects CSR disclosure as high liquidity encourages companies to disclose more information in their annual report to attract investors. Due to the current importance of CSR disclosure, profitability did not affect CSR disclosure, meaning that the ups and downs of profitability did not have an effect on how much the disclosure was. In addition, leverage did not affect CSR disclosure because, to avoid the spotlight from debtholders, a company was likely to disclose less CSR. Abstrak Pengungkapan corporate social responsibility (CSR) dilakukan untuk menunjukkan komitmen dan meningkatkan hubungan antara perusahaan dengan stakeholder. Hubungan antara kinerja perusahaan dengan pengungkapan CSR dapat mempengaruhi persepsi konsumen pada produk atau jasa yang ditawarkan. Penelitian ini bertujuan untuk menguji apakah kinerja keuangan mempengaruhi pengungkapan CSR pada perusahaan konstruksi yang terdaftar dalam Bursa Efek Indonesia tahun 2018-2021. Teknik pengambilan sampel pada penelitian ini menggunakan purposive sampling dan diperoleh sampel sebanyak 80 data. Hasil penelitian ini menunjukkan bahwa Likuiditas mempengaruhi pengungkapan CSR karena dengan nilai likuiditas yang tinggi, perusahaan akan mengungkapkan CSR lebih banyak dalam laporan tahunan untuk menarik investor. Profitabilitas tidak mempengaruhi pengungkapan CSR karena pengungkapan CSR saat ini dinilai pemting bagi perusahaan sehingga naik turunnya profitabilitas tidak mempengaruhi banyaknya pengungkapan CSR, selain itu Leverage tidak mempengaruhi pengungkapan CSR karena untuk menghindari sorotan debtholder perusahaan akan mengungkapkan lebih sedikit CSR.
PENGARUH INSENTIF PAJAK DAN DIGITALISASI PELAYANAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI KPP PRATAMA KEDIRI Aditya Wahyu Jatmika; Puspita, Ayu Fury
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 1 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.1.182

Abstract

The declining tax ratio indicates decreased taxpayer compliance in Indonesia especially in 2019 and 2020, including that in KPP Pratama Kediri where the number of taxpayers has increased. As such, to increase taxpayer compliance, in response to taxpayer dissatisfaction, the government improve the service through tax service digitalization, and tax incentives during the Covid-19 pandemic. This study aims to determine and analyze the effect of tax incentives and tax service digitalization on corporate taxpayer compliance of KPP Pratama Kediri. This study employs a quantitative method with hypothesis testing, and the data are collected through questionnaires. The samples include 349 respondents of corporate taxpayers registered in KPP Pratama Kediri selected through the purposive sampling method. The results of this study indicated that tax incentives and tax service digitalization had a positive and significant effect on corporate taxpayer compliance.
Kepatuhan Formal Wajib Pajak Badan Pasca Diberlakukannya Perppu No. 1 Tahun 2020 Adliawan, Mirza; Puspita, Ayu Fury
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 3 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2023.1.3.42

Abstract

This study aims to assess the state of formal corporate tax compliance after the enactment of Perppu No. 1/2020, especially in the section on corporate tax incentive schemes. The approach used in this study was qualitative research, which examined the perceptions of tax authorities, taxpayers, and academics using the data validity test method of triangulation. Primary and secondary data collection was conducted using interviews and data collection from KPP Pratama Kebayoran 1 Jaksel II. The survey found that early in the pandemic before the corporate tax incentives were applied, taxpayers perceived taxation as an obligation that businesses and governments must implement; it is shown that there was a tendency not to decrease because they’re aware of the sanctions that will make difficulties for companies in the future. This is also supported by the opinion of corporate taxpayers that the presence or absence of these incentives does not affect a company's formal compliance. Even if the incentives regulated by Perppu No. 1/2020 have no material impact on formal corporate taxpayer compliance, the existence of corporate tax incentives has a very positive impact on corporate cash flow. It makes taxpayers feel more convenient in filing taxes during the pandemic. Abstrak Penelitian ini bertujuan untuk menganalisis kondisi kepatuhan formal wajib pajak badan pasca diberlakukannya Perppu No. 1 Tahun 2020 khususnya pada bagian regulasi insentif PPh Badan. Pendekatan yang digunakan dalam penelitian ini dilakukan menggunakan metode penelitian kualitatif dengan mengkaji persepsi fiskus, wajib pajak, dan akademisi dengan metode uji validitas data triangulasi. Pengumpulan data primer dan sekunder dilakukan menggunakan wawancara dan pengambilan data dari KPP Pratama Kebayoran 1 Jaksel II. Hasil penelitian menunjukkan bahwa kepatuhan formal wajib pajak badan di masa pandemi awal sebelum diberlakukannya insentif PPh Badan cenderung tidak mengalami penurunan, karena wajib pajak merasa pajak merupakan suatu kewajiban yang harus dilaksanakan oleh perusahaan dan memiliki sanksi administratif yang akan menyulitkan perusahaan di masa mendatang, hal ini juga didukung juga oleh pendapat salah satu wajib pajak badan bahwa ada atau tidaknya insentif tersebut tidak mempengaruhi kepatuhan formal perusahaannya. Meskipun insentif yang diatur Perppu 1 Tahun 2020 tidak mempengaruhi kepatuhan formal wajib pajak badan secara signifikan, namun dengan adanya insentif PPh badan tersebut memberikan dampak positif yang sangat bermanfaat bagi cashflow perusahaan sehingga wajib pajak badan merasa lebih convenience dalam melakukan pelaporan pajak di masa pandemic.
Pengaruh Kondisi Ekonomi, Pengetahuan Insentif Pajak, Dan Kemudahan Administrasi Terhadap Minat Wajib Pajak Memanfaatkan Insentif Pajak Penghasilan Final Umkm Di Kota Malang Darmawan, Jaka Isna Darmawan; Puspita, Ayu Fury
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 3 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2024.2.3.51

Abstract

At the end of 2019, the world was shocked by a new virus that attacked the respiratory system with the name COVID-19, then spread massively throughout the country with adverse effects on health, tourism, investment and the economy. Indonesia is one of the countries affected by this pandemic, especially in the economic sector. To restore the national economy due to the COVID-19 pandemic and economic stability after the COVID-19 pandemic, strategic fiscal and monetary measures are needed to provide economic stimulation. The decrease in people's income level, increase in unemployment, decrease in people's consumption level, uncertainty for business actors, and changes in people's behaviour patterns towards digital have disrupted the Indonesian tax system. Therefore, the Indonesian government issues policies, one of which is providing tax incentives for business owners, especially MSME entrepreneurs. This research aims to determine the effect of economic conditions, tax incentive knowledge, and ease of administration on taxpayers’ intention to take the final income tax incentive for MSME in Malang City. The data of respondents was collected through a survey utilising questionnaires and included 40 Malang City MSME taxpayers selected through a purposive sampling method. The result of multiple regression analysis for the t-test utilising SPSS software indicated that economic conditions, tax incentive knowledge, and ease of administration had a significant effect on the MSME taxpayers’ intention to take tax incentives during the COVID-19 pandemic. Abstrak Pada akhir tahun 2019 dunia sedang dikejutkan dengan virus baru yang menyerang sistem pernafasan dengan nama COVID-19, kemudian menyebar secara besar ke seluruh negeri dengan membawa dampak buruk bagi kesehatan, pariwisata, investasi dan perekonomian. Indonesia salah satu negara yang terdampak atas pandemi ini khususnya pada bidang perekonomian. Demi memulihkan perekonomian nasional akibat pandemi COVID-19 dan stabilitas ekonomi pasca pandemi COVID-19, langkah-langkah strategis terkait fiskal dan moneter sangat dibutuhkan untuk memberikan rangsangan ekonomi. Penurunan tingkat penghasilan masyarakat, peningkatan pengangguran, penurunan tingkat konsumsi masyarakat dan ketidakpastian bagi pelaku usaha serta perubahan pola perilaku masyarakat ke arah digital menyebabkan disrupsi bagi sistem perpajakan Indonesia. Oleh karena itu Pemerintah mengambil kebijakan dengan salah satunya memberikan insentif pajak bagi para pelaku usaha, salah satunya UMKM. Penelitian ini membuktikan pengaruh kondisi ekonomi, pengetahuan insentif  pajak, dan kemudahan administrasi terhadap minat wajib pajak memanfaatkan insentif pajak penghasilan final UMKM di Kota Malang. Responden pada penelitian ini  sejumlah 40 wajib pajak UMKM yang beroperasi di Kota Malang yang dipilih dengan menggunakan teknik purposive sampling. Data responden dikumpulkan menggunakan metode survei dengan instrumen kuesioner. Analisis yang dipergunakan adalah analisis regresi berganda guna menguji pengaruh dengan menggunakan Uji t melalui aplikasi SPSS. Hasil penelitian ini menunjukkan bahwa variabel kondisi ekonomi, pengetahuan insentif  pajak, dan kemudahan administrasi berpengaruh signifikan terhadap minat Wajib Pajak UMKM memanfaatkan insentif perpajakan di masa pandemi COVID-19.
Future Regional Tax Predictions in Malang City Using Time Series Method Based on Growth Rates Damayanti, Made Tara; Puspita, Ayu Fury; Amirya, Mirna
JPSI (Journal of Public Sector Innovations) Vol. 8 No. 2 (2024): May 2024
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpsi.v8n2.p88-94

Abstract

This research aimed to predict the regional tax potential of Malang City for the period of 2022 to 2026 by using the time series method with a focus on hotel, restaurant, entertainment, and parking taxes. The results showed that these taxes tended to increase annually except for entertainment, suggesting a downward trend. Furthermore, a comparison between potential tax predictions and the realization showed that predictions using the time series method produced figures lower than the actual realization. This discovery was influenced by the post-COVID-19 economic recovery in 2022. The research further showed that the time series method was more suitable for projecting a period of stable economy to produce more accurate projections.
Kolaborasi Stakeholders dalam Meningkatkan Taxpayer Awareness Berdasarkan Perspektif Pentahelix Aini, Istiati Nurul; Puspita, Ayu Fury
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 5 No 2 (2024): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v5i2.3990

Abstract

Adanya kesadaran pajak yang rendah di Kota Malang serta gap antara upaya peningkatan taxpayer awareness Badan Pendapatan Daerah (BAPENDA) Kota Malang dengan model pentahelix menjadi latar belakang penelitian ini. Penelitian ini bertujuan untuk menganalisis kolaborasi stakeholders pentahelix dalam meningkatkan taxpayer awareness di Kota Malang. Metode yang digunakan adalah wawancara dan studi dokumentasi. Informan penelitian berjumlah 5 orang yang berasal dari perwakilan pemerintah, swasta, akademisi, media, dan masyarakat. Kebaruan dari penelitian ini adalah eksplorasi proses kolaborasi pentahelix beserta faktor pendukung dan penghambatnya. Hasil penelitian menunjukkan bahwa pemerintah sebagai regulator telah melakukan tugasnya dalam mengatur program, namun dalam tugasnya mengkoordinasikan seluruh pemangku kepentingan pentahelix belum terlaksana. Hasil penelitian juga menunjukkan bahwa kolaborasi yang masih bersifat dua arah belum berjalan optimal. Sehingga, temuan ini berkontribusi untuk menjadi bahan evaluasi dalam penerimaan pendapatan asli daerah yang bersumber dari pajak daerah dimana pemerintah daerah sebagai regulator juga harus berperan dalam mengkoordinasikan seluruh pentahelix agar peran pentahelix dapat dikolaborasikan secara optimal.
Co-Authors Abigail, Merida Widya Aditya Wahyu Jatmika Adliawan, Mirza Aini, Istiati Nurul Azzahra, Shafira Amelia Christabella, Challista Damayanti, Made Tara Darmawan, Jaka Isna Darmawan Devi Pusposari Hidayat, Fadiel Lase, Maria Inggried Soinia Mirna Amirya Mufid, Muhammad Farras Nurlita Novianti Purwanto, Dhanang Dharmarendra Dwiki Soebroto, Bambang Unti Ludigdo Wulandari, Putu