Garuda - Garba Rujukan Digital

STAKEHOLDER ANALYSIS ON INDONESIAN E-COMMERCE TAXATION Setiawan, Amelia; Maratno, Sylvia Fettry Elvira; Rahayu, Puji Astuti; Dewanti, Monica Paramita Ratna Putri
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 12, No 3 (2019): December 2019 - March 2020
Publisher : Universitas Prasetiya Mulya

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Trade industry had been effected significantly by the high pace of digitalization. The growth level of Indonesian online trading activities is predicted to be extremely high because of the huge number of internet users in Indonesia. This is perceived as a great chance to enter the online commercial trading market in Indonesia. The interactive online marketplace makes it easy to buy and sell goods and services more efficiently in everywhere and at any time. However, there is little consideration on the taxation aspect of e-commerce transaction in Indonesia as developing country. This study gives an analysis on Indonesian e-commerce taxation based on identified main group of stakeholders. The literature review is conducted to get comprehensive understanding on common e-commerce taxation. The analysis of e-commerce taxation grasps the comparison of practices between developed and developing countries.

Stakeholder Analysis on Indonesian E-Commerce Taxation Amelia Setiawan; Sylvia Fettry Elvira Maratno; Puji Astuti Rahayu; Monica Paramita Ratna Putri Dewanti
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 12, No 3 (2019): December 2019 - March 2020
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Trade industry had been effected significantly by the high pace of digitalization. The growth level of Indonesian online trading activities is predicted to be extremely high because of the huge number of internet users in Indonesia. This is perceived as a great chance to enter the online commercial trading market in Indonesia. The interactive online marketplace makes it easy to buy and sell goods and services more efficiently in everywhere and at any time. However, there is little consideration on the taxation aspect of e-commerce transaction in Indonesia as developing country. This study gives an analysis on Indonesian e-commerce taxation based on identified main group of stakeholders. The literature review is conducted to get comprehensive understanding on common e-commerce taxation. The analysis of e-commerce taxation grasps the comparison of practices between developed and developing countries.Keywords:Taxation, E-commerce, Stakeholder Analysis* Accounting Department, Faculty of Economics, Parahyangan Catholic University, Gedung 9, Jl. Ciumbuleuit 94, Bandung 40141, Indonesia. https://doi.org/10.21632/irjbs.12.3.277-288

Bridging The Gap Between Basic Financial Accounting Knowledge In High School And Higher Education (College) Elizabeth Tiur Manurung; Felisia Felisia; Puji Astuti Rahayu; Monica Paramita R. Putri Dewanti; Arthur Purboyo
Kajian Akuntansi Volume 23, No. 1, 2022
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v23i1.9062

From observing the phenomenon of the gap between basic financial accounting learning materials in the middle-high level of education and high level of education, the team of lecturers from the accounting study program have been motivated as follows: Unpar seeks to equalize the knowledge of the two educational strata by using sharing method. The aim is to bridge the gap in accounting material in high school with basic financial accounting material in collegeThis research with analytical descriptive method uses a sample of high school teachers who are willing to participate in this sharing program through a webinar with a zoom meeting platform held in 2020 and 2021. The activity was attended by 14 SMA and SMK with eighteen teachers and one hundred and twenty eight students. Materials regarding adjustment journals and plant and intangible assets have been taught according to the teacher's request. The material is presented in the form of a two-way discussion so that the facilitator and participants can discuss in depth, while the activity for students is an introduction to the accounting profession.The knowledge enrichment of accounting material related to today's business practices that can be applied in teaching and learning activities in high school is recognized by the teachers as very useful and accompanied with high enthusiasm during the sharing. In turn, their high school graduates understand this material better and can take the same courses in college better. This will form the building of accounting knowledge in students in the future.

Strategi Bisnis, Pemanfaatan Insentif Pajak, dan Kepatuhan Wajib Pajak Perusahaan Event Organizer Selama Masa Pandemi Covid 19 Puji Astuti Rahayu; Monica Paramita Ratna Putri; Felisia Felisia; Sandra Faninda
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 9 No 2 (2022)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2022.009.02.22

ABSTRACT One of the business sectors affected by the COVID-19 pandemic is event organizer. Some of the government’s support for business are incentives of PPh Article 21, PPh Article 25, PPh Article 22 for imports, preliminary VAT refunds, lower corporate income tax rates, and incentives for MSMEs. The purpose of the study was to determine business strategies to survive in the midst of a pandemic, determine the use of tax incentives, and the level of tax compliance of the event organizer in the city of Bandung. The research uses descriptive methods and the data used are questionnaires and the results of interviews. The results are event organizers have the strength of capital and human resources that can help companies execute online events and produce digital products. Tax incentives are only used by 50% of respondents, the rest do not use them due to loss of information about the latest tax regulations from the Account Representative, no tax socialization given, and not understanding of tax regulations. There is a tax burden borne by the company because it does not take advantage of tax incentives. Regarding tax payer compliance, not all event organizer companies crry out their tax obligations correctly and on time. ABSTRAK Salah satu sektor usaha yang terdampak pandemic Covid 19 adalah penyelenggaraan acara atau dikenal dengan istilah event organizer. Beberapa dukungan pemerintah terhadap bisnis yang terdampak pandemic Covid 19 adalah insentif PPh Pasal 21, PPh Pasal 25, PPh Pasal 22 impor, pengembalian pendahuluan PPN, penurunan tarif PPh Badan, dan insentif bagi UMKM. Tujuan penelitian untuk mengetahui strateg bisnis untuk tetap bertahan di tengah pandemic, mengetahui pemanfaatan insentif pajak, dan tingkat kepatuhan pajak perusahaan event organizer di Kota Bandung. Penelitian ini menggunakan metode deskriptif dan data yang digunakan berupa hasil kuesioner dan hasil wawancara pelaku usaha event organizer. Hasil penelitian bahwa perusahaan event organizer tetap dapat bertahan karena memiliki kekuatan modal dan kekuatan sumber daya manusia yang dapat membantu perusahaan mengeksekusi trend baru dalam bisnis acara daring dan menghasilkan produk digital. Insentif pajak hanya dimanfaatkan oleh 50% responden, sisanya tidak memanfaatkan karena kurangnya infomrasi mengenai peraturan pajak terbaru dari account representative, tidak ada sosialiasi pejak yang diberikan kepada asosiasi perusahaan event organizer di Kota Bandung, dan tidak memahami peraturan perpajakan. Terdapat beban pajak yang ditanggung oleh perusahaan karena tidak memanfaatkan insentif perpajakan. Mengenai kepatuhan wajib pajak, belum semua perusahaan event organizer melaksanakan kewajiban perpajakannya dengan benar dan tepat waktu.

Keakhlian Baru Akuntan pada Era Digital Elizabeth Tiur Manurung; Monica Paramita Ratna Putri; Fransisca Elza
Seminar Nasional Penelitian dan Abdimas Vol 1 No 1 (2023): Juni
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/senapas.v1i1.7294

The revolution of 4.0 industry has changed the way of doing business to be electronically based. This also emerge a revolution for the Accountants, a new requirement and new competencies that different from previous one. The rapid advancement in information technology has reshaped the job for Accountants which is now focused on in-depth digital and analytical aspects digital operating systems, network technology, computer programming, authentication techniques, security techniques (firewalls), and suitable device in accordance with modern technology at that time. This study aims to uncover what new skills are needed by nowadays Accountants, and how to develop potential Accounting Students and Accountants Candidate in digital era. The study has been conducted with quantitative method, using data processing from questionnaire to 180 respondents from senior high school students; and hypothetical deductive method from 30 students answers regarding the a proposed hypothesis of digital audit studies. The result shows that all senior high school students are very interested of gaining new knowledge of new competencies of Accountants in digital era. In addition, Accounting Department of UNPAR also provided sufficient knowledge for alumni who wish to career in digital auditing

Stakeholder Analysis on Indonesian E-Commerce Taxation Setiawan, Amelia; Maratno, Sylvia Fettry Elvira; Rahayu, Puji Astuti; Dewanti, Monica Paramita Ratna Putri
International Research Journal of Business Studies Vol. 12 No. 3 (2019): December 2019-March 2020
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.12.3.277-288

The growth of Indonesian online trading activities is predicted to be extremely high because of the huge number of internet users in Indonesia. This is perceived as a great chance to enter the online commercial trading market. The online marketplace makes it easy to buy and sell goods and services efficiently. However, there is little consideration on the taxation aspect of e-commerce transaction in Indonesia. This study analyzed Indonesian e-commerce taxation based on main group of stakeholders. The literature review is conducted to get comprehensive understanding on common e-commerce taxation. The analysis of e-commerce taxation grasps the comparison of practices between developed and developing countries. In order to get more depth understanding in Indonesian e-commerce taxation, questionnaires distributed to main group of stakeholders. The result has shown that the regulation applied for e-commerce transaction is considered sufficient. However, improvement on the e-commerce tax compliance of related parties must be enforced.

Pengaruh Kinerja Keuangan dan Tata Kelola Perusahaan Terhadap Nilai Perusahaan pada Industri Telekomunikasi di Bursa Efek Indonesia Monica Paramita Ratna Putri Dewanti; Hamfri Djajadikerta
Jurnal Akuntansi Vol. 10 No. 1 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i1.932

Investor as a principal want to maximize whealth and prosperity by increasing firm value. Firm value for companies listed as issuer in Indonesia Stock Exchange can be reflected through share price. Firm value can be affected by several factors, such as financial performance and corporate governance. This research aimed to examine the influence of financial performance and corporate governance to firm value in sub-sector telecomunication industry which listed in Indonesia Stock Exchange during 2011 to 2016. The dependent variable is firm value. Meanwhile the independent variables are (1) financial performance which measured by current ratio, receivable turnover, debt to equity ratio, return on assets, and earnings per share and (2) corporate governance which measured by percentage of institutional ownership, percentage of independent board of commissioners, and presence of the audit committee. The result showed that current ratio, receivable turnover, debt to equity ratio, earning per share, and presence of the audit committee partially had no significant influence to firm value. Meanwhile return on assets, percentage of institutional ownership, and percentage of independent board of commissioners partially had significant influence to firm value. Simultaneously current ratio, receivable turnover, debt to equity ratio, return on assets, earnings per share, percentage of institutional ownership, percentage of independent board of commissioners, and presence of the audit committee had significant influence to fim value.Â Keywords:Financial Performance, Corporate Governance, and Firm Value

Menelusuri Keberhasilan dan Kendala Pemda di Provinsi Jawa Barat dalam Upaya Memperoleh Opini WTP dari BPK: Studi Kasus Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Barat: Kata Kunci: Keberhasilan, Kendala, Pengelolaan Keuangan, dan Opini Audit Puji Astuti Rahayu; Sylvia Fettry; Monica Paramita
Jurnal Akuntansi Vol. 12 No. 1 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i1.2288

Financial management reforms to improve quality are continuously carried out. Regional financial management is carried out in an integrated system embodied in the Local Government Budget which is determined annually by regional regulations. The drafting of the Local Government Budget is guided by the Local Government Work in order to realize services to the community to achieve the goal of the state. It requires an inflow of funds to finance regional expenditure. Regional sources of revenue can be obtained from three sources: a) local own-source revenue, b) fiscal balance transfers from the central government to regions, c) other local own-source revenue. As a form of transparent and accountable regional financial management, it is necessary to prepare financial reports audited by the BPK. Based on the result of the audit, the local government experienced improvement and decreased Opinion on The Report On Local Government Finance from 2013 to 206. The opinion that has been achieved are an illustration of the success in the presenting of the financial statement and the constraints faced by the Regional Government in West Java Province in obtaining WTP Opinions from BPK. This research is descriptive, and data collection techniques are questionnaires, the study of literature from Report of Audit Findings and interviews with related parties

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