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<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Ariani, Merry Okta]]>;
<![CDATA[Prastiwi, Dewi]]>
<![CDATA[ Jurnal Akuntansi AKUNESA Vol 8, No 3 (2020): AKUNESA (MEI 2020) ]]>
Publisher : <![CDATA[Jurnal Akuntansi AKUNESA ]]>
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<![CDATA[This study aims to examine the effect of corporate social responsibility on moderated tax aggressiveness with financial performance. Corporate social responsibility is measured using the natural logarithm of CSR costs, then tax aggressiveness is measured using the effective tax ratio (ETR) for five consecutive years, and financial performance is proxied using return on sales (ROS). The research sample of 23 manufacturing companies listed on the IDX, the sample was selected using purposive sampling technique. The results showed that corporate social responsibility had a negative effect on tax aggressiveness. Then, financial performance which is proxied by return on sales (ROS) is able to moderate the effect of corporate social responsibility on tax aggressiveness.]]>
<![CDATA[Pengaruh Dewan Komisaris Independen, Komite Audit, dan Kepemilikan Institutional Terhadap Agresivitas Pajak ]]>
<![CDATA[Yuliani, Nur Afifah]]>;
<![CDATA[Prastiwi, Dewi]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 9, No 1 (2021): Jurnal Riset Akuntansi dan Keuangan. April 2021 [DOAJ & SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v9i1.27573
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh Dewan Komisaris Independen, Komite Audit, dan Kepemilikan Institusional terhadap Agresivitas Pajak. Penelitian ini menggunakan data sekunder dari laporan keuangan dan laporan tahunan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Berdasarkan metode purposive sampling, terdapat 68 sampel data dari 17 perusahaan yang digunakan. Metode analisis yang digunakan dalam penelitian ini adalah analisis deskriptif dan analisis regresi linier berganda dengan menggunakan SPSS 22. Hasil penelitian menunjukkan bahwa dewan komisaris independen dan komite audit tidak berpengaruh terhadap agresivitas pajak, sedangkan kepemilikan institusional berpengaruh dalam mengurangi agresivitas pajak.]]>
<![CDATA[Analisis Penentuan Tarif Layanan Bus Kota Berdasarkan Marginal Cost Pricing (Studi Pada Perum Damri Kota Surabaya) ]]>
<![CDATA[Prastiwi, Dewi]]>;
<![CDATA[Fitrayati, Dhiah]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 5, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2013) ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SURABAYA ]]>
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DOI: 10.26740/jaj.v5n1.p75-98
<![CDATA[AbstractThe concept of regional autonomy has implications for financing in all sectors, including transport. To be able to provide adequate public transport facilities, one of the opportunities is the mobilization of funds through tariff collection mechanism. Determination of transport rates set out in the local rules based approach Incrementalism and line items. This approach represents a lack of economic and psychological capabilities and suitability of the benefits received by the sacrifices that have been issued. Therefore research is needed to analyze the determination of rates of local regulations bound public services locally. This study aimed to analyze the determination of the city bus rate by Cost Pricing (MCP) marginal approach, that was the determination of tariff by considering the social benefits received by customers, so if there were additional rates so consumers should receive additional social benefits. Based MCP, Perum Damri can assign the same rate if the consumer gets the same standard of service, but if there was a decline in the standard of service, then the rates should be differentiated.]]>
<![CDATA[IDENTIFIKASI PERMASALAHAN TUNGGAKAN PAJAK BUMI DAN BANGUNAN (PBB) DI WILAYAH KABUPATEN MADIUN ]]>
<![CDATA[Dewi Prastiwi]]>;
<![CDATA[Made Dudy Satyawan]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 9 No 2 (2014) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[ABSTRAK Penelitian ini bertujuan untuk mengeksplorasi faktor-faktor yang menjadi penyebab timbulnya tunggakan Pajak Bumi dan Bangunan di wilayah Kabupaten Madiun. Undang-Undang No 28 Tahun 2009 tentang Pajak dan Retribusi Daerah, memperluas basis pajak seperti PBB yang dulunya merupakan pajak pusat dan sekarang dilimpahkan wewenang pengelolaannya menjadi pajak Kabupaten/kota. Pemerintah daerah berkepentingan untuk merumuskan kebijakan yang nantinya menjadi produk berupa peraturan daerah yang efektif dan efisien dalam memberikan pelayanan pada masyarakat. Penelitian kualitatif ini menggunakan pendekatan fenomenologi yaitu membaca fenomena, terkait adanya tunggakan PBB. Sumber data kualitatif berupa catatan lapangan hasil observasi, transkrip interviu mendalam (depth interview), dan dokumen-dokumen terkait berupa tulisan ataupun gambar. Teknik analisis data terdiri dari tiga tahap yaitu reduksi data, display data, penarikan kesimpulan serta verifikasi. Analisis hasil wawancara mendalam diketahui penyebab timbulnya tunggakan antara lain: rekonsiliasi data objek PBB antara KPP Pratama dengan Dispenda belum memadai, pemuktahiran data peralihan kepemilikan objek pajak melalui proses kantor notaris PPAT dan pembayaran PBB terutang lewat perbankan perlu diintergerasikan dengan database dispenda, dan karakteristik wajib pajak yang dipengaruhi oleh kesadaran dalam membayar PBB.]]>
<![CDATA[Other Dimensions of Tax Billing with Gjzeling (Study on Tax Confiscation Officials at KPP Pratama Surabaya Wonocolo) ]]>
<![CDATA[Dewi Prastiwi]]>;
<![CDATA[Diana Amalia Puspitasari]]>
<![CDATA[ Journal of Economics, Business, & Accountancy Ventura Vol 20, No 2 (2017): August - November 2017 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
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DOI: 10.14414/jebav.v20i2.1119
<![CDATA[Hostage or Gjzeling is one of the tax collection efforts to tax payers in certain places within a maximum period of 6 months from the tax insurer placed in the hostage-taking and this can be extended for about 6 months. Many of the constraints faced by tx confiscation officals are related to the duty of gijzeling. This study aims to explore the ways of gijzeling using a qualitative approach or non-positivistic with interpretive paradigm in approaching the true reality. The result shows that the efforts made for the success of tax confiscation officials in gizjeling process are to: 1) believe that the process of gijzeling is for the law enforcement efforts, the process of education to taxpayers, as well as carrying out the mandate of the State to save the state money; 2) manage the conflict with tax insurer based on the hang rule to the taxpayer, neutral, professional, and uphold integrity; 3) uploading awareness by downloading "brainwashing" penangung pajak]]>
<![CDATA[Tax Compliance: Respectful Treatment and Institutional Image ]]>
<![CDATA[Dewi Prastiwi]]>;
<![CDATA[I Made Narsa]]>;
<![CDATA[Erlina Diamastuti]]>
<![CDATA[ The Indonesian Accounting Review Vol 11, No 2 (2021): July - December 2021 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v11i2.2471
<![CDATA[This study aims to analyze the effect of respectful treatment and institutional image on tax compliance. This study used a survey method of individual non-employee taxpayers at the Primary Tax Office (KPP) in the Regional Office of the DJP I, East Java, totaling 304 respondents. The data were analyzed using Structural Equation Modeling (SEM). The research findings showed that the strength of Crowding Theory and Trust Theory, and that the extrinsic intervention in the form of reward and punishment cannot always increase taxpayer compliance. Instead, a respectful approach and goodwill, ability and integrity of tax authorities in solving tax problems of taxpayers can increase tax compliance. This is supported by the results of the study that: 1) respectful treatment can improve institutional image; 2) respectful treatment can increase tax compliance; 3) institutional image can increase tax compliance. The implication of research results, respectful treatment of tax officers can be used to improve the image of the DJP and taxpayer compliance.]]>
<![CDATA[Pengaruh Kepemilikan Institusional Dan Ukuran Dewan Terhadap Nilai Perusahaan Melalui Profitabilitas ]]>
<![CDATA[Alda Nadya Mastuti]]>;
<![CDATA[Dewi Prastiwi]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 6 No. 2 (2021): Juli 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v6i2.501
<![CDATA[This research aimed to analyze and examine the effect of institutional ownership and board size on firm value with profitability as mediating variable. The dependen variables that used in this research are institutional ownership and board size, with firm value as independen variable and profitability as mediate variable.. Population that used in this research is consumer goods sector company sourced in secondary data that obtained through idx and company official website with 23 total sample obtained from purposive sampling. Data analysis technique used to examine the relationship between variables in this research is Path Analysis with IBM SPSS 24. The result show institutional ownership has negative effect on firm value, board size doesn’t effect firm value, profitability has not proved as mediate the effect of institusional ownership to firm value, profitability has not proved as mediate the effect of board size to firm value.]]>
<![CDATA[Analisa Devolusi Bphtb Menjadi Pajak Daerah Dengan Economic Of Collection Sebagai Tolak Ukur (Study Kasus Kabupaten Madiun) ]]>
<![CDATA[Dewi Prastiwi]]>;
<![CDATA[Amanta Zain]]>;
<![CDATA[Yaman Suryaman]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 2 No 2: AKRUAL: Jurnal Akuntansi (April 2011) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jaj.v2n2.p200-216
<![CDATA[AbstractAct No. 28 of 2009 is a set of policies issued by the government to give more autonomy to local government to manage its finances. One form of financial autonomy is realized in the form of devolution of authority from central government tax collections to the regional government, one of which is BPHTB. However, based on survey results of the readiness of the region with local regulation readiness indicators, from the 492 area there are only about 160 areas that are ready to pick BPHTB. The remaining 108 are in the process of preparing regional and 224 local law there is no information. Of the 224 areas that there is still no information is largely disagreed with the existence of such PDRD Act.Hence, this study aims to analyze the devolution of Economic BPHTB with the principle of Collection as a benchmark (especially in Madiun County). The results showed that in Madiun County policy did not represent one of the principle of taxation at the Economics of Collection. The results of this study can be used by governments as an ingredient to evaluate BPHTB devolution in general and review the levels of NJOPTKP determination as provided in Act No. 28 of 2009.]]>
<![CDATA[Analisis Penentuan Tarif Layanan Bus Kota Berdasarkan Marginal Cost Pricing (Studi Pada Perum Damri Kota Surabaya) ]]>
<![CDATA[Dewi Prastiwi]]>;
<![CDATA[Dhiah Fitrayati]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 5 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2013) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jaj.v5n1.p75-98
<![CDATA[AbstractThe concept of regional autonomy has implications for financing in all sectors, including transport. To be able to provide adequate public transport facilities, one of the opportunities is the mobilization of funds through tariff collection mechanism. Determination of transport rates set out in the local rules based approach Incrementalism and line items. This approach represents a lack of economic and psychological capabilities and suitability of the benefits received by the sacrifices that have been issued. Therefore research is needed to analyze the determination of rates of local regulations bound public services locally. This study aimed to analyze the determination of the city bus rate by Cost Pricing (MCP) marginal approach, that was the determination of tariff by considering the social benefits received by customers, so if there were additional rates so consumers should receive additional social benefits. Based MCP, Perum Damri can assign the same rate if the consumer gets the same standard of service, but if there was a decline in the standard of service, then the rates should be differentiated.]]>
<![CDATA[The Influence of Thin Capitalization and The Executives Characteristics Toward Tax Avoidance by Manufacturers Registered on ISE in 2011-2015 ]]>
<![CDATA[Dewi Prastiwi]]>;
<![CDATA[Renni Ratnasari]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 10 No 2 (2019): AKRUAL: Jurnal Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jaj.v10n2.p119-134
<![CDATA[This study aims to analyze the effect of thin capitalization and executives characteristics based on tax avoidance. The sample consists of 38 manufacturing companies listed on the Indonesia Stock Exchange in 2011-2015 and they will be determined by several criteria. The results of multiple regression analysis shows that the thin capitalization and executives characteristics positively affect tax avoidance. These results are consistent with the view that companies tend to increase interest of their debt (thin capitalization) to minimize the tax burden and the executives characteristics has an important role in the action.]]>
