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Pengaruh Pemahaman Akuntasi, Insentif Pajak, dan M-Pajak terhadap Kepatuhan Pelaporan Pajak UMKM di Kabupaten Gunungkidul
Aan Pajri Nurtiasmoko;
Sri Ayem
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor
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DOI: 10.47467/elmal.v5i12.5112
Taxes are one of Indonesia's largest sources of income. The number of MSMEs continues to increase every year, which should have an impact on increasing state revenues. Lack of socialization, low tax participation in the MSME sector. MSMEs' low tax participation results from low literacy and understanding of tax calculations. Tax arrears in Gunungkidul Regency have improved due to the Covid-19 pandemic. This study will test whether understanding accounting, tax incentives, M-Tax have an effect on MSME tax reporting compliance. This study used 80 MSME respondents. The questionnaire was administered online and analyzed using IBM SPSS 25 to prove the hypothesis. The results show that understanding accounting and M-Tax influences MSME tax reporting compliance, tax incentives have no effect on MSME tax reporting compliance. The implications for the government as a basis for policy making and support for MSMEs.
Pengaruh Ukuran Perusahaan, Kualitas Audit, Dan Penerapan Ifrs Terhadap Ketepatan Waktu Pelaporan Keuangan
Ayem, Sri;
Erawati, Teguh;
Ayu Wulandari, Agustina
Journal of Comprehensive Science Vol. 2 No. 7 (2023): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia
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DOI: 10.59188/jcs.v2i7.436
Penelitian ini bertujuan untuk Ukuran Perusahaan, Kualitas Audit dan penerapan IFRS terhadap Keterlambatan Pelaporan Keuangan pada perusahaan manufaktur yang terdaftar di BEI selama periode tahun 2018-2021. Penelitian mengambil sampel-sampel perusahaan-perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama kurun waktu 2018-2021. Teknik Pengambilan Sampel yang digunakan dalam penelitian ini adalah dengan teknik dokumentasi yaitu suatu teknik pengumpulan data dengan mempelajari dan menggunakan laporan keuangan pihak emiten. Perusahaan yang menjadi sampel dalam penelitian ini diambil dari perpustakaan Bursa Efek Indonesia atau melalui situs resmi BEI (www.idx.co.id). Hasil penelitian menunjukkan bahwa ukuran perusahaan tidak memiliki pengaruh positif terhadap ketepatan waktu pelaporan keuangan, kualitas audit memiliki pengaruh positif dan signifikan terhadap ketepatan waktu pelaporan keuangan. Namun, penerapan IFRS tidak memiliki pengaruh yang signifikan terhadap ketepatan waktu pelaporan keuangan sebab nilai pada data penerapan IFRS konstan atau sama.
PENGARUH PAJAK HOTEL, PAJAK RESTAURAN, RETRIBUSI OBYEK WISATA, BEA PROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB), TERHADAP PENDAPATAN ASLI DAERAH
Ayem, Sri;
Hamrin, Seriani
Jurnal Riset Perpajakan: Amnesty Vol 4 No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar
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DOI: 10.26618/jrp.v4i1.6318
This study aims to determine the effect of hotel taxel, restaurant taxes, tourist attraction fees, land and building rights acquisition fees on local revenue in West Manggarai Regency. This type of research is quantitative research. The population in this study is the report of West Manggarai Regency Original Revenue and Tourist Object Retribution in 2016-2019. The sample of this study used the purposive sampling method. The data source used is secondary data. Hypothesis testing in this study using multiple linear regression analysis method with SPSS program. The results showed thad hotel tax had a positive but not significant effect on local revenue. Restaurant tax has a positive but not significant effect on local revenue. Retribution for tourism objects has a positive but not significant effect on local revenue. The cost of acquiring land and building has a positive but not significant effect on local revenue.
PENGARUH TAX AWARENESS TAX MORALE DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA YOGYAKARTA
Y Tanggu, Ade Asriny;
Ayem, Sri;
Erawati, Teguh
Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar
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DOI: 10.26618/jrp.v4i2.6321
This study aims to examine whether Tax Awareness (Taxpayer Awareness), Tax Morale and Tax Sanctions Influence on taxpayer compliance of micro, small and medium enterprises. The population in this study is Micro, Small and Medium Enterprises in the city of Yogyakarta. The sampling technique in this study used convenience sampling. Data collection is done by distributing questionnaires in the form of google form through the WhatsApp application to respondents. The number of questionnaires that were processed were 62 questionnaires, from google form. Data were analyzed using multiple linear regression analysis. The results of this study indicate that Tax Awareness (taxpayer awareness), Tax Morale and tax sanctions have a positive and significant effect on taxpayer compliance.
PENGARUH ALOKASI PAJAK ANTAR PERIODE, LEVERAGE DAN PROFITABILITAS TERHADAP KUALITAS LABA
Soa, Bonefentura;
Ayem, Sri
Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar
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DOI: 10.26618/jrp.v4i2.6327
This study aims to analyze the Effect of Inter-period Tax Allocation, Leverage and Profitability on Earnings Quality. The dependent variable in this study is Earnings Quality which aims to make decisions by investors or shareholders. The independent variables in this study are tax allocation between periods, leverage and profitability. This study uses secondary data on financial statements or annual reports that have been published by companies on the Indonesia Stock Exchange. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange for the period 2016-2019. By using the purposive sampling method, the total sample in this study was 60 data from 20 companies. The analytical method used is multiple linear analysis. The results of the analysis in this study show Inter-period Tax Allocation and Profitability Has No Significant Effect on Earnings Quality. While Leverage Has Significant Effect on Earning Quality
PENGARUH PENGHINDARAN PAJAK (TAX AVOIDANCE), MANAJEMEN LABA, DAN KEPEMILIKAN MANAJERIAL TERHADAP BIAYA HUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (2016-2019)
Kinait, Tivani;
Ayem, Sri
Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar
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DOI: 10.26618/jrp.v4i2.6329
This study aims to examine the effect of tax avoidance (tax avoidance), earnings management, and managerial ownership on the cost of debt. The population used in this study is manufactures that have been listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The research sample was taken with the object of manufacturing companies during 2016-2019, based on the purposive sampling method obtained by 20 manufacturing companies or 80 annual financial reports. The data used is secondary data in the form of company's annual financial reports obtained from the Indonesia Stock Exchange (IDX). Data analysis techniques in this study are descriptive statistics, classical assumption test and multiple linear regression test. The software used is SPSS 23. The test results of this study use multiple linear regression analysis. The results show that tax avoidance has a positive effect on the cost of debt. Earnings management has a positive effect on the cost of debt. Managerial ownership has a negative effect on the cost of debt.
PENGARUH KESADARAN WAJIB PAJAK, PEMAHAMAN PSAK EMKM DAN RELAKSASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PELAKU USAHA MIKRO KECIL MENENGAH DI KOTA YOGYAKARTA
Habu, Rofina Ernesta;
Ayem, Sri;
Kusuma, Dewi
Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar
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DOI: 10.26618/jrp.v4i2.6332
This study aims to test whether taxpayer awareness, understanding of Understanding Financial Accounting Standards of Small and Medium Micro Eentitas and tax relaxation to the compliance of small and medium micro enterprises taxpayers. The population in this study is Small and Medium Micro Enterprises in Yogyakarta. Sampling techniques in this study use convenience sampling. Data collection is done by disseminating questionnaires in the form of google form through whatsap application to respondents. The number of questionnaires processed as many as 62 questionnaires, from google form. The data was analyzed using multiple linear regression analysis. The results of this study show that taxpayer awareness and tax relaxation have a positive and significant effect on taxpayer compliance. Meanwhile, understanding the Understanding of Financial Accounting Standards of Small and Medium Micro Eentitas negatively affects taxpayer compliance.
UKURAN PERUSAHAAN MEMODERASI FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE
Sri Ayem;
Violieta Annisa Titania
Edunomic : Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Vol 12 No 1 (2024): EDISI MARET
Publisher : FKIP Unswagati
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DOI: 10.33603/y6enez64
This study aims to examine the effect of capital intensity, real earnings management and political connections on tax avoidance with company size as a moderating variable. This study uses a population of property and real estate sector companies listed on the Indonesia Stock Exchange. The data in this study are secondary data obtained from the company's annual financial statements in 2020 - 2022. The sampling method uses purposive sampling technique, the population that will be used as a research sample is a population that meets certain criteria. The sample of companies that met the research criteria was 28 companies. The outlier data is 10 financial statement data. This study uses multiple linear regression analysis models and Moderated Regression Analysis (MRA) analysis with the SPSS version 25 program. The results showed that capital intensity and political connections have a negative effect on tax avoidance. While real earnings management has a positive effect on tax avoidance. Company size cannot weaken the influence of capital intensity, real earnings management and political connections on tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI
Ayem, Sri;
Sari, Putri Rahma
Edunomic : Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Vol 12 No 2 (2024): EDISI SEPTEMBER
Publisher : FKIP Unswagati
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DOI: 10.33603/ejpe.v12i2.9523
This study aims to determine the effect of financial distress, leverage, and firm size on the integrity of financial statements with independent commissioners as moderating variables. This study took a sample of 18 transportation & logistics sector companies listed on the IDX from 2019 to 2022, which were determined using the purposive sampling method. The research data were analyzed using multiple linear regression analysis and moderate regression analysis (MRA) with the SPSS version 25 program. The results of this study indicate that financial distress and leverage have a positive effect on the integrity of financial statements, while company size has no effect on the integrity of financial statements. Independent commissioners as a moderating variable can strengthen the positive effect of leverage on the integrity of financial statements but cannot strengthen the positive effect of financial distress and company size on the integrity of financial statements. Keywords: Financial Distress, Leverage, Firm Size, Integrity Of Financial Statements, Independent Commissioners
Commitment of Budget Planning and SPIP Moderating Organizations to Budget Absorption
Ayem, Sri;
Purwanto, Tomi
Jurnal Akuntansi Vol. 16 No. 2 (2024): Vol.16 No. 2 (2024)
Publisher : Universitas Kristen Maranatha
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DOI: 10.28932/jam.v16i2.9048
Purpose -The purpose of this study was to determine whether budget absorption is increased through budget planning. To determine whether budget absorption is increased by the government's internal control system, to determine whether organizational commitment can increase budget absorption while reducing the impact of budget planning, to determine the possibility that organizational commitment can mitigate the benefits of the government's internal control system on budget absorption. Design/methodology/approach - Data collection using a questionnaire with a research sample of 90 respondents. The data analysis tool used multiple regression with the F test and t test. Findings - The findings of the analysis indicate that organizational commitment can mitigate the impact of budget planning and the government's internal control system on budget absorption. Budget planning has a negative impact on budget absorption, while the government's internal control system has a positive impact. Research limitations/implications - The conclusion of this study is to describe the theoretical implications by adding new literature and insights into regional finances and providing ideas for further research so that the Kulon Progo Regency OPD can improve its ability to maximize the budget planning that has been prepared and implement the government's internal control system effectively, efficiently and sustainably so that all organizational goals, especially budget absorption, can run well proportionally every quarter. And budget absorption at the end of the year, can be achieved according to target. Keywords: Budget Absorption, Government Internal Control System, Organizational Commitment