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All Journal Jurnal Ekonomi Jurnal Keuangan dan Perbankan Jurnal Akuntansi dan Pajak JOURNAL OF APPLIED ACCOUNTING AND TAXATION JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Akuntansi Jurnal Manajemen Jurnal Keuangan dan Akuntansi Terapan (KUAT) Atestasi : Jurnal Ilmiah Akuntansi
Agus Bandiyono
Politeknik Keuangan Negara STAN
Economics, Econometrics & Finance Engineering Social Sciences

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Journal : Jurnal Ekonomi

 1 
Analisis Corporate Social Responsibility Dalam Aspek Perpajakan Dan Pengaruhnya Terhadap Penghindaran Pajak Agus Bandiyono; Gerardo Budi Satya Dewangga
Jurnal Ekonomi Vol. 25 No. 3 (2020): November 2020
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v25i3.694

Abstract

The obligations to implement CSR in Indonesia is regulated in the Limited Liability Company Law. The disclosure of CSR implementation can be stated by the company in a sustainability report. The tax regulations in Indonesia do not directly regulate the term CSR. In addition, the implementation of CSR can be used as a means of tax avoidance by companies because there are costs for implementing CSR that are deductible. Therefore, this study was conducted to analyze the concept of CSR in the Indonesian taxation aspect, conduct a descriptive analysis of CSR disclosure in the sustainability report, and determine the effect of CSR disclosure on tax avoidance actions in the major financial company listed on IDX. The first result of this research is that the CSR obligation holders according to the Company Law are also the Subjects of Corporate Tax in the Income Tax Law. Costs related to the implementation of CSR have not been regulated directly in the Income Tax Law. However, there are some costs that are consistent with the CSR disclosure standards in GRI G4. Second, the average CSR disclosure by major financial service companies on the IDX is only 27.2%. Third, this study shows that CSR disclosure has no effect on tax avoidance.
Pengaruh Reward Dan Punishment Terhadap Kedisiplinan Pegawai Agus Bandiyono; Kemas Fahmi Hamzah; Nia Ainin Hidaya
Jurnal Ekonomi Vol. 26 No. 1 (2021): March 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i1.717

Abstract

The era of public information disclosure has made it easier for the public to monitor government performance. As a result, state institutions are increasingly required to make efforts to improve bureaucratic governance, particularly in the management of apparatus resources. One of the efforts made by the government is by giving rewards (awards) or punishment (turning off) to improve the discipline of Civil Servants. This study aims to examine the effect of reward (X1) and punishment (X2) simultaneously or partially as independent variables on the discipline of Civil Servants (Y) as the dependent variable. Testing was conducted on a sample of 30 respondents from a population of 110 people at KPP Madya Palembang. The analysis technique used in this study is multiple linear regression analysis using IBM SPSS Statistics 21 software. The results showed a simultaneous presence of reward and prohibition on employee discipline. Segmentally, the reward has a positive effect on discipline while punishment has no effect on discipline.
Co-Authors Anni Khoiriyah Sinaga Antonius Ragil Kuncoro Ayudya Purwani Putri Gerardo Budi Satya Dewangga Kemas Fahmi Hamzah Khorinalisa Dian Pramukti Melinda Fitriyani Nia Ainin Hidaya Nur Syifa Retno Utami Priska Amalia Rahayu Asriyani Renzo Ilham Ryandhi Rika Permatasari Simarmata Rizqya Zuqna Yuni Betti Mariani