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PENGARUH SOSIALISASI PERPAJAKAN, PENEGAKAN HUKUM (LAW ENFORCEMENT) DAN SANKSI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK (TAX EVASION)
Sri Ayem;
Listiani Listiani
Jurnal Riset Akuntansi Terpadu Vol 12, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa
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DOI: 10.35448/jrat.v12i1.4454
The aims of this study are to determine the effect of tax socialization, law enforcement and tax penalty towards taxpayer perceptions about tax evasion (tax evasion). Type of this research is quantitative research by using data primary. The populations of this study are all registered taxpayer in KKP Pratama Sleman and the questionnaires are distributed about 100 questionnaires. Convenience Sampling is used in this research. The data analysis in this research is double regression with SPSS program version 24. The result of regression test shows that the influences of tax socialization, law enforcement, and tax penalty simultaneously have effect to the taxpayer perception about tax evasion. The influence of the three independent variables towards the dependent variable is 15.4%. It means that 15.4% variation from tax evasion could be explained by variation of independent variables (tax socialization, law enforcement, and tax penalty). Whereas the rest (100% - 15.4% = 84.6%) are explained by other factors
ANALISIS EFEKTIVITAS, KONTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN PADA PENDAPATAN ASLI DAERAH (PAD) KABUPTEN SLEMAN (Studi kasus pada Dinas Pendapatan Asli Daerah Kabupaten Sleman Tahun Anggaran 2011-2016)
Yohanis Baru;
Sri Ayem;
Sunarto Sunarto
JURNAL EKOBIS DEWANTARA Vol 1 No 5 (2018): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST
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Regional Revenue (PAD) also contributes significantly to the Sleman District Budget, with an average increase of 30.54% per annum over the last five years (2011-2015). This shows the financial capacity of the local government of Sleman Regency is quite capable. Meanwhile, the comparison between the target and realized revenues from PAD during the same period showed substantial increases. The components of PAD in Sleman Regency are numerous. Sleman Regency is interesting to be examined by the author is the tax Hotel and Restaurant. This type of research is quantitative research. Variables in this study are regional income, hotel and restaurant tax. Data completion technique is done by documentation. Data obtained from the Regional Financial Management and Finance Office of Sleman Regency in the financial statements Sleman District Government of 2011 to 2016. The analysis used is an effective analysis and contribution analysis. The results showed: (1) The average rate of hotel reception in Sleman Regency in 2011-2016 amounted to 114.81 (very effective), the average acceptance rate of restaurants in Sleman in 2011-2016 amounted to 119.99 is very effective) , (3) The average rate of hotel revenues and restaurant taxes in Sleman District in 2011-2016 amounted to 116.73 (very effective), (4). The average contribution of tax revenues to indigenous peoples (PAD) of Sleman Regency in 2011-2016 is 9,33% or strongly donated (SB), (5) Contribution of average of acceptance of restaurant to indigenous community (PAD) Sleman Regency in 2011- 2016 of 5.69% or very (PAD) of Sleman Regency in 2011-2016 of 15.01% or strongly donated (SB).
Pengaruh Profitabilitas Ukuran Perusahaan Manajemen Laba dengan Kebijakan Deviden terhadap Nilai Perusahaan dengan Kebijakan Deviden sebagai Variabel Intervening
Putri Wulandari;
Sri Ayem
Jurnal Bingkai Ekonomi (JBE) Vol 7 No 1 (2022): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang
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DOI: 10.54066/jbe.v7i1.117
Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, ukuran perusahaan dan manajemen laba terhadap nilai perusahaan dengan kebijakan deviden sebagai variabel intervening pada perusahaan manufaktur yang terdaftar di BEI pada tahun 2016-2019. Sumber data yang digunakan dalam penelitian ini adalah data sekunder. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI. Sampel penelitian ini adalah 19 perusahaan manufaktur yang terdaftar di BEI. Teknik pengumpulan data dan menggunakan metode purposive sampling. Analisis data menggunakan analisis regresi linear berganda, analisis jalur, dan uji asumsi klasik. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh possitif dan signifikan terhadap nilai perusahaan. Hipotesis kedua ukuran perusahaan berpengaruh positif dan signifikan terhadap nilai perusahaan. Manajemen laba berpengaruh negative terhadap manajemen laba. Kebijakan deviden berpengaruh positif dan signifikan terhadap nilai perusahaan. kelima berpengaruh positif dan signifikan terhadap nilai perusahaan. Ukuran perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan. Manajemen laba tidak berpengaruh signifikan terhadap nilai perusahaan. Profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan melalui kebijakan deviden. Ukuran perusahaan berpengaruh positif signifikan terhadap nilai perusahaan melalui kebijakan deviden. Manajemen laba tidak berpengaruh signifikan terhadap nilai perusahaan melalui kebijakan deviden.
THE EFFECT OF TAX INCENTIVES ON FINANCIAL PERFORMANCE OF MICRO, SMALL, AND MEDIUM ENTERPRISES DURING THE COVID-19 PANDEMIC
Sri Ayem;
Nur Hijayanti
Jurnal Ilmu Manajemen Profitability Vol 6, No 1 (2022): FEBRUARI 2022
Publisher : Universitas Muhammadiyah Makassar
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DOI: 10.26618/profitability.v6i1.6955
This study aims to determine whether tax incentives have an effect on the financial performance of Micro, Small and Medium Enterprises ( MSMEs ) during the COVID-19 pandemic. The data used for hypothesis testing is using primary data obtained through distributing questionnaires to MSME taxpayers in the Yogyakarta region. The analytical method used to answer the truth of the hypothesis is multiple linear regression. After the data is analyzed, the results show that income tax incentives for MSMEs, Value-Added Tax (VAT) incentive have a positive effect on the financial performance of MSMEs during the COVID-19 pandemic. Meanwhile, the article 25 income tax incentive did not affect the financial performance of MSMEs during the COVID-19 pandemic
THE INFLUENCE OF PERSONAL ENGINEERING CAPABILITIES, EDUCATION AND TRAINING, AND THE ADVANCE OF INFORMATION TECHNOLOGY ON THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS (Case Study on MSMEs in Yogyakarta)
Teguh Erawati;
Sri Ayem;
Ronald Ario Tahu
Jurnal Ilmu Manajemen Profitability Vol 6, No 1 (2022): FEBRUARI 2022
Publisher : Universitas Muhammadiyah Makassar
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DOI: 10.26618/profitability.v6i1.6960
This study aims to explain personal technical skills, education and training, as well as the sophistication of information technology on accounting information systems. In this study, research uses a quantitative approach because the analysis is based on existing theories and is related to the research topic. The theory used by researchers is the theory of personal engineering skills, education and training, information technology sophistication. The sample used was 51 people who were determined by the saturated sample method. The data technique used was a questionnaire. The analysis technique used is multiple linear regression with a significant level of 0.05. The results showed that (1) the variable, personal engineering skills had a positive and significant effect on the accounting information system (2) Education and training had a positive and significant impact on the accounting information system (3) the sophistication of information technology had a positive and significant effect on the accounting information system. Companies should pay attention to the skills of personal engineering, education and training, as well as the sophistication of information technology to improve accounting information systems (4) the ability of personal engineering, education and training, as well as sophisticated technology simultaneously to accounting information systems
THE EFFECT OF THE IMPLEMENTATION OF E-BUDGETING, FINANCIAL STATEMENT DISCLOSURE, AND INTERNAL CONTROL ON REGIONAL FINANCIAL MANAGEMENT TRANSPARENCY
Angga Vredi Nugroho;
Sri Ayem
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 02 (2021): Accruals Edisi September 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
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DOI: 10.35310/accruals.v5i02.720
Regional autonomy is the authority of a region in regulating, administering, and self-managing government and community affairs, including financial management. For this reason, the formulation of the problem of this study is whether e-budgeting affects the transparency of financial management, whether disclosure affects the transparency of financial management, and whether internal control affects the transparency of financial management. This study aims to see the effect of e-budgeting implementation, disclosure, and internal control on financial management transparency. The variables of this study are the implementation of e-budgeting, disclosure of financial reports, internal control and transparency of financial management. The sampling technique was purposive sampling. The data source uses primary data. The data collection method uses a questionnaire method. The analysis technique used is regression analysis with a significance level of 5%. The results showed that the implementation of e-budgeting and the disclosure of financial reports had a positive and significant effect on the transparency of financial management and internal control had no positive and significant effect on the transparency of financial management. This research contributes to government officials in demonstrating their role in promoting regional financial transparency.
THE EFFECT OF MOTIVATION, SELF EFFICACY, TRINGA AND UNDERSTANDING OF PMK NUMBER 111/PMK.03/2014 ON CAREER INTEREST OF ACCOUNTING STUDENTS AS TAX CONSULTANTS
Sri Ayem;
Ryan Hidayat
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 02 (2021): Accruals Edisi September 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
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DOI: 10.35310/accruals.v5i02.723
This study aims to examine the effect of motivation on the interest of accounting students in a career as a tax consultant, the effect of self-efficacy on the interest of accounting students in a career as a tax consultant, the effect of Tri-Nga on the interest of accounting students in a career as a tax consultant, and the effect of understanding on the regulation of the minister of finance number 111. /PMK.30/2014 on the interest of accounting students to have a career as tax consultants with a case study of students at the University of Sarjanawiyata Tamansiswa especially the Accounting Study Program The sample used in this study was UST Accounting students class 2017 – 2018 with a sampling technique using snowball sampling. The data obtained in this study are in the form of responses from respondents by filling out questionnaires that have been distributed via google form with a total sample of 109 respondents. The research data was processed using IBM SPSS 22 software, with data quality methods using validity and reliability tests, while the data analysis method used descriptive statistical tests and classical assumption tests consisting of: normality test, multicollinearity test, and heteroscedasticity test, and to test the hypothesis in this study using multiple linear analysis, coefficient of determination (R2), and partial test (t test). Based on the data processing that has been carried out in this study, it shows that motivation has a positive effect on the interest of accounting students to have a career as tax consultants. Self efficacy has a negative effect on the interest of accounting students in a career as a tax consultant. Tri-Nga has a positive effect on the interest of accounting students to have a career as a tax consultant. Understanding of the regulation of the minister of finance number 111/PMK.30/2014 has a negative effect on the interest of accounting students to have a career as tax consultants.
Pengaruh Persepsi dan Motivasi Mahasiswa Akuntansi Terhadap Minat Menjadi Akuntan Publik dengan Asas Kemandirian sebagai Variabel Moderasi
Anugrah Nur Wahyuni;
Sri Ayem
JAS-PT (Jurnal Analisis Sistem Pendidikan Tinggi Indonesia) Vol 5 No 1 (2021): JAS-PT Edisi JULI 2021
Publisher : Forum Dosen Indonesia
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DOI: 10.36339/jaspt.v5i1.393
This study aims to determine the effect of perceptions and motivation of accounting students on the interest in becoming a public accountant with the asas kemandirian as a moderating variable. This research was conducted at private universities in DIY which have a CPA test center in collaboration with the Indonesian Institute of Public Accountants (IAPI). The sample was determined using purposive sampling method, so that the total sample was 118 people. The data testing method used is multiple linear regression analysis and moderate regression analysis (MRA). The results of this study indicate that the perceptions and motivation of accounting students have a positive effect on the interest in becoming public accountants. The asas kemandirian strengthens the influence of accounting students' perceptions of their interest in becoming public accountants and has a positive effect. Meanwhile, the asas kemandirian cannot be a moderating variable for the motivation of accounting students to become a public accountant. Keywords: Perception, Motivation, Asas Kemandirian and Interest
Pengaruh Profitabilitas dan Pengungkapan Tanggung Jawab Sosial Terhadap Nilai Perusahaan
Triyana Triyana;
Sri Ayem
Jurnal Syntax Transformation Vol 2 No 11 (2021): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia
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DOI: 10.46799/jst.v2i11.456
Sustainable development according to Law No. 32 of 2009 on Environmental Protection and Management (UU PPLH), is development that meets the demands of the present without sacrificing the potential of future generations. Since the enactment of Law No. 40 of 2007, Article 74 paragraph 1, the disclosure of social responsibility is no longer an option but a necessary attitude. The more environmental responsibilities businesses take on, the better their public image. The study aims to examine empirical evidence on whether profitability has an effect on a company's value. Disclosure of social responsibility has an effect on a company's value. Profitability and disclosure of social responsibility simultaneously affect the value of the company. Mass communication media will be able to weaken or actually strengthen the relationship between profitability and corporate value. Mass communication media will be able to strengthen or weaken the relationship between social responsibility and corporate values. The study used secondary data, the annual report of cement companies with a research population of 30 companies. The sampling technique used is a purposive sampling technique. This sample numbered 6 companies, the data analysis method was carried out using simple regression, multiple linear regression analysis and regression analysis of absolute value difference tests. The results showed that profitability partly had a positive and insignificant effect on the value of the company. Corporate social responsibility has a positive effect on the value of the company. Profitability and corporate social responsibility together or simultaneously affect the value of the company. Mass communication media weakens the relationship between profitability and corporate value. Mass communication media weakens a company's social responsibility relationship with corporate values
Pengaruh Pengungkapan Enterprise Risk Management dan Pengungkapan Intellectual Capital Terhadap Nilai Perusahaan dengan Good Corporate Governance Sebagai Moderasi
Astina Elisabeth S Emar;
Sri Ayem
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 19 No. 2 (2020)
Publisher : Universitas Warmadewa
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DOI: 10.22225/we.19.2.1956.79-90
The purpose of this study was to know the impact of enterprise risk management (ERM) disclosure and intellectual capital (IC) disclosure to the company’s value with good corporate governance (GCG) as the moderate variable. The sample in this study were manufacturing companies listed on the Indonesian Stock Exchange (IDX) in 2016-2018 with total of 66 companies based on purposive sampling method. The analysis technique used is linear regression and moderated regression analysis (MRA). The study results indicated that ERM disclosure does not affect the company’s value and IC disclosure has a significance positive effect on company’s value, while GCG variables are unable to moderate the effect of ERM disclosure on company’s value and GCG can strengthen the effect of IC disclosure to the company’s value.