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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Adi Widya : Jurnal Pengabdian Masyarakat
Fadjar Harimurti
Program Studi Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi Surakarta
Economics, Econometrics & Finance Social Sciences Other

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PENGARUH PEMAHAMAN PERATURAN PAJAK, SOSIALISASI PAJAK, DAN TINGKAT KEPERCAYAAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Survey Pada Pedagang Batik di Pasar Klewer Surakarta) Eka Puspita Handayani; Fadjar Harimurti; Djoko Kristanto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Taxes are a source of state income which is essential for the implementation and enhancement of national development to achieve the prosperity and welfare of the community. The purpose of the study is to know (1) influence of understanding of tax regulations on SMES taxpayer compliance (2) influence of tax socialization on MSME taxpayer compliance (3) Influence of confidence level against taxpayer compliance Umkm. This research uses primary data in the form of questionnaire given to the respondents who are batik traders in Pasar Klewer Surakarta. The population in this research is a total of 508 businessmen. With samples of 50 batik merchants. The sampling technique in this study is Simple Ramdom Sampling. The analytical techniques used in this study are the techniques of multiple linear regression analyses. Based on the data analysis of tax socialization influence and the level of confidence on the taxpayer compliance of SMES obtained positive and significant results. While the influence of understanding tax regulation on MSME taxpayer compliance obtained no significant effect.
PENERAPAN SISTEM AKUNTANSI DALAM PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN (SAK) PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) (Studi Kasus pada Warung Susu Shi-Jack di Surakarta) Intan Prastika Sari; Fadjar Harimurti; Dewi Saptantinah
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research is to implement an accounting system in the preparation of financial statements at the Shi Jack Milk Shop Jl. Captain Mulyadi, Surakarta based on Financial Accounting Standards (SAK). The results showed that the preparation of an accounting system based on Indonesian GAAP was carried out by compiling financial statements which include income statements and statements of financial position. The income statement is prepared in accordance with SAK EMKM as a reference used to prepare financial statements for small and medium businesses, so they can find out the amount of net income. The report on the financial position of the researcher compiled for Warung Shi Shi Jack contains information about assets and liabilities, so that it can be easier to prepare financial reports and see estimates that occur in daily company activities, so that management can control any company expenses to support its operations or operations.
PENGARUH LEVERAGE, PROFITABILITY, DAN CAPITAL INTENSITY RATIO TERHADAP EFFECTIVE TAX RATE (ETR) (STUDY KASUS PADA PERUSAHAAN KONTRUKSI DAN REAL ESTATE YANG TERDAFTAR PADA BEI TAHUN 2014-2018) Apriliya Pristanti; Fadjar Harimurti; Suharno Suharno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Effective tax rate (ETR) is basically a presentation of the amount of tax rates borne by the company. This study aims to examine and analyze the effect of Leverage, Profitability, and Capital Intensity Ratio on the Effective Tax Rate. The population in this study is the Construction and Real Estate Companies in the Indonesia Stock Exchange in 2014-2018. The population of this research is 48 Construction and Real Estate companies in the Indonesia Stock Exchange in 2014-2018. Sampling using a purposive sampling technique, selected companies as many as 20 companies. The data analysis technique used is multiple linear regression. The results of this study indicate that leverage has a positive and significant effect on the Effective Tax Rate. Profitability has a negative and significant effect on Effective Tax Rate. Capital Intensity Ratio has no effect on the Effective Tax Rate. The benefit of this research is that it can broaden horizons and at the same time gain knowledge about leverage, profitability, capital intensity ratio to the effective tax rate.
ANALISIS KETEPATAN MODEL ALTMAN Z-SCORE, ZMIJEWSKI, GROVER DAN SPRINGATE DALAM MEMPREDIKSI KEBANGRUTAN PERUSAHAAN Siti Nur Aini; Dewi Saptantinah; Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study was to determine differences in predictions of bankruptcy analysis for food and beverage companies in the 2016 - 2018 period used the Altman Z-Score, Zmijewski, Grover, and Springate models and find out which of the most accurate methods of predicting the potential bankruptcy of food and beverage companies. The study population is the food and beverage sub-sector companies in 2016 - 2018. The sampling technique used purposive sampling. Data analysis techniques used the calculation of financial ratios to data used financial ratios, descriptive analysis, the calculation of each model, and calculate the level of accuracy with the help of Microsoft Excel. The analysis shows that there are differences in bankruptcy predictions between the Altman Z-Score, Zmijewski, Grover and Springate models. The analysis model with the highest level of accuracy achieved by the Zmijewski model, then followed by the Altman Z-Score Grover model and finally the Springate model.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI MAHASISWA MENGENAI ETIKA PENGGELAPAN PAJAK (Survei pada Mahasiswa Akuntansi Fakultas Ekonomi Perguruan Tinggi Swasta di Surakarta) Fitria Anggrahini; Fadjar Harimurti; Dewi Saptantinah Puji Astuti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Tax evasion in Indonesia is still a lot, such as reporting smaller sales, inflating company costs at a fictionalized cost. The purpose of this research is to analyze the significance of the influence of taxation system, discrimination, technology and information on taxation and justice to the ethical perception of tax evasion in accounting students Faculty of Private college economics In Surakarta This research took samples of 118 respondents from 1,160 accounting students of the Faculty of Economics of Private universities in Surakarta who have been attending a tax practice course. Data collection methods used: questionnaires and documentation. Technical analysis of data used for validity tests, reliability tests, classical assumption tests, and multiple linear regression analyses. The results of the significance testing of the taxation system against tax evasion significantly negatively affect. Technology testing and taxation information negatively affect tax evasion, and the testing of the influence of justice gained significant negative results against tax evasion. As for discrimination, the results of significant positive effect on tax evasion are obtained.
PENGARUH KEADILAN,DISKRIMINASI, DAN PENALTY RATE TERHADAPpPERSEPSI WAJIP PAJAK ORANGpPRIBADI MENGENAI ETIKA PENGGELAPAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA SURAKARTA Desya Noveria Revitasari; Fadjar Harimurti; Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Analyzegthegsignificance of theneffect of justice, discriminationhand penalty rates on perceptionscof individualgtaxpayers regardingcthe ethics ofntax evasion. Data obtainedgthrough observation,ninterviews, distributiongof questionnaires, and.taking.documentation. Datapobtainedkthrough.the.distribution.of questionnaires to individual taxpayersgof thegSurakrta Pratama Tax Office. Thensample gused was a taxpayer in the city of Surakarta, whichkamounted to 100krespondents. Refinement technique in this research iskpurposivedsampling technique. The analyticalctool used isgmultiple linear regression. The resultsgof the studygconcluded that: 1). There is avsignificant effect of justice on thegethical perceptionsvof tax evasion, 2). There is agsignificant effect of discriminationkon ethicaldperceptions of tax evasion, and 3). .Therekispa significant effectkof penalty rates on ethical perceptions fof jtaxjevasion.
PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGGAH DAN PERHITUNGAN PAJAK TERHADAP PENERAPAN PERATURAN PEMERINTAH NO 23 TAHUN 2018 (Studi Kasus UD Mardi Mulyo Mebel Surakarta) Aviani Kuryana; Fadjar Harimurti; Djoko Kristianto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Applicable Financial AccountingnStandards for Micro,nSmall, and Discouraging Entitiesn(SAK EMKM). The standard is used for the preparation of Financial Statements for MSMEs so that the financial statements in MSMEs are well organized and used for decision making. Along with the issuance of SAK EMKM accompanied by changes to the tax law namely Law No.23 of 2018 on Income Tax Article 4 paragraph 2 at a rate of 0.5%. The tax is a compulsory levy paid by the people to the state and will be used for various interests of the government and the general public. The results showed that the recording by UD Mardi Mulyo Furniture was manual which was used to find out the number of goods sold during one sales and purchase cycle, as well as in the payment of employee salaries, so the accounting record procedures performed by UD Mardi Mulyo Furniture were still far from SAK EMKM and UD Mardi Mulyo Furniture has not calculated taxes according to the tariffs based on PP No. 23 of 2018 so that the information obtained from the notes cannot be used fully to support or be useful in making decisions more thoroughly from the operational activities of UD Mardi Mulyo Furniture. The causal factor which becomes an obstacle in preparing financial reports and performing tax calculations is the absence of a clear division of tasks between fields due to lack of knowledge about bookkeeping and taxation. The owner manages his own business, so his time is focused on working on and developing the business. This type of data usesnqualitative and quantitative. The data source uses primary data andnsecondary data. Data analysisntechniques using descriptive analysis.
ANALISI FAKTOR-FAKTOR YANG PENGARUHI PAJAK DAERAH KABUPATEN EKS-KARESIDENAN SURAKARTA Shodhik Ade Gunawan; Fadjar Harimurti; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to examine the influence and analysis of PDRB, population, inflation and number of industries on the tax revenue of the ex-residency district of Surakarta. This study uses a survey method as an instrument. The population of this study is LKPD and BPS data of the Surakarta Ex-Residency District. Based on the purposive sampling method, the number of samples obtained was 35 data. This type of research used in this research is quantitative research with the aim to uncover the truth contained in this research problem with multiple regression testing and class assumption testing and data analysis to determine the quality used with the help of SPSS 25 software. The results of this study indicate that partially PDRB variable, Total Population, Inflation and Number of industries affect the Local Tax Revenue. This research is expected to be able to provide useful input for regional governments to synergize with each other to further increase Regional Tax Revenues.
ANALISIS KONTRIBUSI DAN EFEKTIVITAS PAJAK HOTEL, PAJAK RESTORAN, DAN PAJAK PARKIR TERHADAP PENDAPATAN ASLI DAERAH (Studi Kasus Kota Surakarta dan Kota Yogyakarta tahun 2012-2018) Ismail Septin Prananda; Fadjar Harimurti; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The research aims to determine the potential, effectiveness of local tax and its influence on regional indigenous revenue. The dependent variable used in this study is the indigenous revenue region. The independent variable is Hotel tax, restaurant tax and parking tax. The population in this research is the regional government Financial report (LKPD) taken from the regional Asset Financial Management Board (BPPKAD) of Surakarta and Yogyakarta city in 2012-2018. Samples in this study used census methods. The analysis used in this study was to use multiple linear regression. Based on the calculations can be said that, hotel tax in the city of Surakarta and Yogyakarta is very less contributing, besides the hotel tax in Surakarta and Yogyakarta City provides effectiveness to the local income. Based on the calculations it can be said that, the restaurant tax in Surakarta and Yogyakarta city is very less contributing, besides the Hotel tax in Surakarta and Yogyakarta city Provide effectiveness on regional income native. Based on the calculations can be said that, parking tax in the city of Surakarta and Yogyakarta city is very less than the contribution, besides the parking tax in Surakarta City and Yogyakarta City provide effectiveness to local income. Based on Hotel tax SPSS test results, restaurant taxes and parking taxes have a positive effect on the indigenous revenue.
PENGARUH SANKSI PERPAJAKAN, PEMERIKSAAN PAJAK, KEPATUHAN WAJIB PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN (Studi Kasus di Kantor Pelayanan Pajak Pratama Sukoharjo) Didik Prabowo; Fadjar Harimurti; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research is to analyse the significance of taxation sanctions, tax checks, taxpayer compliance and taxpayer awareness on the acceptance of income tax at Sukoharjo Primary Tax Service office. The population in this study is a taxpayer of a personal person registered with the primary Tax Service office of Sukoharjo until August 2019. Sampling techniques use purposive sampling, with a sample count of 40 respondents. Data collection methods used: questionnaires and documentation. Technical analysis of data used for validity tests, reliability tests, classical assumption tests, and multiple linear regression analyses. The results of the study gained the conclusion that there was a significant positive influence on taxation sanctions on income tax revenues. There is a positive and significant influence on tax checks on income tax revenues. There is a significant positive influence of taxpayer compliance with income tax acceptance. There is a significant positive influence of taxpayer awareness towards income tax acceptance.
Co-Authors Apriliya Pristanti Aviani Kuryana Cipta Dewangga Desya Noveria Revitasari Dewi Saptantinah Dewi Saptantinah Puji Astuti Didik Prabowo Djoko Kristanto Djoko Kristianto Eka Puspita Handayani Endah Ratsianingrum Fitria Anggrahini Intan Prastika Sari Ismail Septin Prananda Setiawan Junianto Shodhik Ade Gunawan Siti Nur Aini Sriyanto Sriyanto Suharno Suharno Sunarti Sunarti Wahyu Budi Santoso