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All Journal Majalah Ekonomi International Journal of Economics, Business and Accounting Research (IJEBAR)
Adi, Bayu
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Economics, Econometrics & Finance

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ANALYSIS OF CONSIDERATIONS IN CSR ASPECT TOWARDS INCENTIVE TAX OF PT MASPION III IN SIDOARJO JAWA TIMUR (An Empirical Study of CSR at PT. Maspion III Sidoarjo) Adi, Bayu; Miradji, Moh Afrizal
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 04 (2019): IJEBAR, VOL. 03 ISSUE 04, DECEMBER 2019
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v3i04.783

Abstract

CSR has developed into part of the company's business strategy, mainly related to the functions of marketing, public relations, and investment-decision making (Subagyo, 2018). PT. Maspion III in CSR activities has developed into a part of the company's business strategy. in the taxation aspect at PT. Maspion III is one of the important factors that is considered by an organization in designing its CSR program to produce CSR programs that can add business value as well as tax favorable. Whereas on the other hand Maspion III spent funds for its CSR program based on Act Number 36 of 2008 which has regulated the treatment of Income Taxes on expenses or costs incurred in the context of Corporate Social Responsibility (CSR). Provisions regarding this matter are regulated in Article 6 paragraph (1) letters I, j, k, l, and m, in which it is stressed that the amount of taxable income for permanent establishment of permanent establishment), which in fact is reduced in Article 1 PP 93 of the year 2010, for the expenditure of Corporate Social Responsibility (CSR) which can be deducted by a certain%. While for PT. Maspion III for its CSR Program exceeds the provisions of 5%. Therefore, to be able to produce CSR programs that can produce business value programs as well as tax favorable, it is better if the taxpayer considers the taxation aspects when designing his CSR program. Keywords: CSR Aspect Considerations, CSR Tax Incentives, CSR draft, Law
THE INFLUENCE OF MOTIVATION AND PROFESSIONAL PERCEPTION OF CAREER IN TAXATION OF FEB STUDENTS OF PGRI ADI BUANA UNIVERSITY OF SURABAYA FOR CAREER IN TAXATION Afrizal, Moh Afrizal Miradji; Adi, Bayu
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i4.1519

Abstract

Students There are those who want to work As civil servants, there are those who want to be entrepreneurs, all of them need someone who wants to have their own office. As a researcher, I would like to research if students research and want to have a professional career in the taxation field, considering that a career in the taxation profession is generally well-paid for reasons of economic considerations considering that business opportunities in taxation are very wide and promising, including: becoming a tax employee in the environment. The Directorate General of Taxes, becomes a Tax Planner at the Public Accounting Firm (KAP), becomes a Tax Adviser at the Tax Consultant Office, becomes a tax auditor in the company, becomes an employee while in the accounting field who master taxation can establish an independent tax consultant office. Researchers examine professional motivation careers and their perceptions in careers at FEB students of PGRI Adi Buana University Surabaya The result: Accepted (H1) which states that motivation (X1) shows that the interaction between Motivation and Career in the field of Taxation shows a = 0.975 with a significant level with ρ = 0.197> 0.05 H2: There is an influence from the perception of career quality of accounting students for a career in taxation that the perception of career (X2) has a positive effect on a career in taxation in influencing the performance of leaders (y), because the results of hypothesis testing show that the interaction of perceptions A career with a career in taxation shows a positive effect of 92.885 with a significance level or ρ = 0.098> 0.05 H3 is accepted, which states that motivation (X1), career perception (X2) has a positive effect on a career in taxation (y) because of the test results. The hypothesis shows that the interaction between Motivation and Perceptions of a Career Career in the field of Taxation simultaneously shows a positive number of 98.887 with a significance level or ρ = 0.055
Pengarauh Spt Pajak, Partisipasi Penyusunan Anggaran, Dan Komitmen Organisasi Terhadap Kinerja Pegawai (Studi Empiris Pada Pemerintah Daerah Kabupaten Sidoarjo) Adi, Bayu
Majalah Ekonomi Vol 17 No 2 (2013): Desember
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

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Abstract

Sejak bergulirnya otonomi daerah sampai dengan sekarang 2013 Anggaran (RASK) banyak di teliti agar anggaran tersebut menjadi efektif, efisien serta dalam rangka meningkatkan tranparasi dan Akuntabilitas sehingga menjadi dinas yang berwibawa, jujur dan bertanggung jawab. sehingga standar analisis belanja, tolak ukur kinerja serta standar biaya dapat mencapai anggaran kinerja yang riil. Sedangkan dalam hal lain Menurut putranto (1999) untuk keefektifanya pajak bisa dijadikan sebagai pengingat pembiayaan ukuran yang biasanya di pakai sektor swasta bisa juga di gunakan di sektor Pemerintah daerah sebagai ukuran pembelian berdasarkan ukuran dari Faktur/ Spt pajak, sehingga rancangan anggaran pendapatan dan belanja daerah (APBD) yang dilaksanakan oleh tim anggaran eksekutif bersama-sama unit organisasi perangkat daerah (unit kerja) berjalan dengan baik dan terkontrol. Dari hal yang tersebut di atas penelitian ini bertujuan untuk menguji pengaruh partisipasi penyusunan anggaran terhadap kinerja aparat pemerintah daerah dengan Pengisian SPT pajak dan komitmen organisasi sebagai variabel moderating di Pemerintah Daerah Kabupaten Sidoarjo. Dengan tujuan agar mencapai kondisi anggaran yang riil. Hasil analisis dari penelitian ini adalah menunjukkan bahwa partisipasi anggaran berpengaruh terhadap kinerja aparat pemerintah daerah, dengan di perkuat oleh SPT Pajak dan komitmen organisasi sebagai variabel moderating.
HUBUNGAN FUNGSIONAL ANTARA PARTISIPASI PENYUSUNAN ANGGARAN DENGAN KINERJA Adi, Bayu
Majalah Ekonomi Vol 13 No 2 (2010): Desember
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

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Abstract

Diberlakukannya era baru otonomi di Indonesia ditandai dengan keluamya Undang—Undang (UU) No. 22 tahun 1999 tentang Pemerintahan Daerah, serta UU No. 25 tahun 1999 tentang Perimbangan Keuangan antara Pemerintah Pusat dan Daerah, sampai dikeluarkanya. UU No. 32 tahun 2004 tentang pemerintahan Daerah dan UU No. 33 tahun 2004 tentang Perimbangan Keuangan antara pemerintah pusat dan daerah. Kedua UU tersebut selain membawa konsekuensi bagi Pemerintah Daerah (Pemda) untuk melakukan perbaikan kinerja (personel maupun organisasi), mengingat banyaknya pergesekan dalam pelaksanaan otonomi antara penyelenggara pemerintah daerah pada UU No 22 dan 25. Menurut Mardiasmo (2002) pecan aparat daerah inilah keputusan—keputusan penting, seperti penetapan Anggaran, visi, misi, tujuan, dan kebijakan—kebijakan organisasi di buat. Sejalan dengan kewenangan dzn keleluasaan yang diberikan oleh Pemerintah Pusat kepada Pemerintah Kota maupun Pemerintah Kabupaten untuk mengalur rumah tangganya, teruiama dari segi anggaran, maka hal tersebut telah memaksa para aparat daerah, teristimewa para pemimpin dan bawahan di lingkungan Pemda untuk terlibat dalam menentukan arah dan kebijakan pembangunan daerahnya. Salah satu bentuk perwujudari yang hams diperhatikan dari keterlibatan dalam partisipasi penyusunan anggaran daerah. Mengingat anggaran dalam sektor publik yang di pandang sebagai sebuah instrumen utama kebijakan publik, serta merupakan salah satu elemen dari sistem pengendalian dan dalam hal ini pemerintah menggunakan sistem penganggaran bottom—up. Sementara itu di lain pihak terjadi adanya pergesekan antar pemimpin dalam hal desentralisasi wewenangnya, sedangkan kunci kesuksesan dari sistem bottom—up ini adalah pemimpin mendesentralisasikan wewenangnya dengan mendapatkan dukungan organisasi dari bawahannya.
ANALISIS KINERJA PAJAK PERTAMBAHAN NILAI YANG TERUTANG WAJIB PAJAK BADAN TERHADAP KEPATUHAN UNDANG-UNDANG PPN Adi, Bayu
Majalah Ekonomi Vol 23 No 2 (2018): Desember
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

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Abstract

Penelitian ini bertujuan untuk melakukan penjelasan tentang kinerja kepatuhan PPN PT. tiga serangkai Prosentase dari Tahun 2012-2016. Laporan Keuangan Perusahaan kinerja PPh Badan ditunjukanya mentaati aturan perpajakan atau undang—undang perpajakan. Hasil Prosentase Data ini menunjukkan 5 % artinya bahwa untuk menanggung risiko Penyerahan BKP kepada pedagang perantara, DPP adalah harga yang disepakati antara pedagang perantara dan pembeli menunjukan bahwa banyaknya pembelian barang yang di tanggung oleh Penerbit yang tidak menggunakan PPN. Ini menunjukan bahwa sebaiknya PT Tiga serangkai mempunyai rekanan yang Ber NPWP karena kalau tidak ber NPWP maka perusahaan yang membayarnya. Selanjutnya dari Hasil Prosentase Data ini menunjukkan bahwa tingkat kemampuan PT Tiga Serangkai untuk memenuhi kewajiban Pajaknya masih dalam taraf kewajaram hal ini di tunjukan dari Hasil rata-rata (mean) rasio Perhitungan antara Ber PPN dan tidak ber PPN hasilnya lebih kecil lebih kecil. Data ini menunjukkan bahwa tingkat efisiensi untuk rekanan bisnis lebih kecil dibandingkan dengan yang ber PPN dalam menjalankan kegiatan usahanya.
THE INFLUENCE OF CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE: THE MEDIATING ROLE OF EARNINGS MANAGEMENT Adi, Bayu
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 2 (2025): IJEBAR: Vol. 9 Issue 2, June 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i2.17111

Abstract

This study aims to examine the impact of corporate governance mechanisms towards the financial performance of companies in Indonesia, where earnings management is applied as an intervening variable. Corporate governance is a significant element in mitigating agency conflicts that may impact a firm's financial outcomes and lead to earnings manipulation. A quantitative approach was employed, using path analysis to test the proposed relationships. 312 observations of data were collected from 78 listed industrial companies in the Indonesia Stock Exchange during 2021-2024 through purposive sampling. The results show that the percentage of independent commissioners and institutional ownership considerably reduces the earnings management behavior. However, the size of the audit committee and managerial ownership do not appear to have a major impact. Furthermore, financial performance is strongly and favorably impacted by institutional ownership and independent commissioners. However, it has been discovered that earnings management significantly and negatively affects financial outcomes. Furthermore, the evidence points to earnings management as a partial mediating factor in the relationship between corporate governance elements and financial performance. This study contributes to the body of knowledge in accounting and corporate governance by empirically evaluating the mediating function of earnings management in the link between governance systems and business financial performance in the Indonesian context.
Co-Authors Mohammad Afrizal Miradji