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<![CDATA[KELEMAHAN MATERIAL: ANALISIS ATAS UKURAN PEMERINTAHAN DAN BELANJA MODAL SERTA DAMPAKNYA TERHADAP OPINI AUDITOR (Studi Pada Kabupaten/ Kota Se-Jawa Tengah) ]]>
<![CDATA[Damayanti, Theresia Woro]]>;
<![CDATA[Sari, Poppy Septia]]>
<![CDATA[ Jurnal Manajemen dan Keuangan Vol 9, No 2 (2011): Jurnal Manajemen dan Keuangan ]]>
Publisher : <![CDATA[Jurnal Manajemen dan Keuangan ]]>
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<![CDATA[Good Governance signed with the three main pillars which become the basic element that interlocked with others. The three basic elements are participation, transparency, and accountability. Because of that, the region government has to own an internal controlling system which can form and realize a good governance. In this condition, the total of region income and capital expenditure which become a tool in cotrolling the regionâs financial become a big role in forming and realizing the good governance. Moreover, the aim of this research is that to analyze whether there is a significance influence between the government size and capital expenditure towards the auditorâs opinion in the regent and city in the Central Java Province. This research used 29 regents and 6 cities in the Central Java Province as the sample. The operational data of the variable used the material weakness of internal controlling system and the characteristics of the region government which measured with the total of the regionâs income and the proportion of capital expenditure toward the total regionâs charges also auditorâs opinion. Moreover, the researchâs analysis used statistic analysis in descriptive quatitative and inferential statistic using double regrecy analysis and logistic. The result this research proved that there is no significance influence between the governmentâs size and capital expenditure toward the material of internal controlling systemâs weakness also there is no significance influence between internal controlling systemâs weakness toward the auditorâs opinion.Keywords : The materialâs weakness, governmentâs size, capital expenditures and auditorâs opinion.]]]>
<![CDATA[Akuntansi Nir-Tuhan: Salahkah Aku? (Budaya Barat Menggugat) ]]>
<![CDATA[Woro Damayanti, Theresia]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 6, No 2 (2014): September 2014 ]]>
Publisher : <![CDATA[Jurnal Dinamika Akuntansi ]]>
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DOI: 10.15294/jda.v6i2.3255
<![CDATA[Penelitian ini akan menguji apakah ketiadaan Allah dalam praktik akuntansi budaya barat merupakan sebuah kesalahan, yang mana budaya barat menggunakan agama Kristen Katolik Roma dan praktek akuntansi yang digunakan dalam penelitian ini adalah PSAK 46 tentang pajak tangguhan. Beberapa peneliti akuntansi menyatakan bahwa akuntansi yang ada mengakomodasi kapitalisme. Selain itu, beberapa peneliti juga mempertanyakan tidak adanya agama dalam akuntansi. Sedangkan agama harus dianggap sebagai perilaku manusia yang mendasari kekuasaan, sehingga budaya yang dapat dilihat sebagai pengaruh penting pada pengembangan kebijakan dan praktik akuntansi. Tidak adanya Allah dalam akuntansi selalu menyalahkan budaya barat sebagai penyebabnya. Artikel ini menunjukkan bahwa budaya barat sangat mendorong warganya untuk membayar pajak. Sementara aturan akuntansi yang diatur dalam PSAK 46 bahkan mengakomodasi perencanaan pajak yang bertujuan untuk meminimalkan pajak yang dibayarkan kepada Negara. Artikel ini memberi kita refleksi: apakah kita masih akan menyalahkan budaya barat sebagai penyebab tidak adanya Allah dalam Praktek Akuntansi? This study will examine whether is nonexistence of God in the accounting practice is western cultureâs mistake, which western culture that will be used are the Roman Catholic religion and the accounting practices used in this study is PSAK 46 about deferred tax. Some accounting researchers stated that the existing accounting accommodate capitalism. Moreover, some researchers also questioned the absence of religion in accounting. Whereas religion should be considered as a power underlying human behavior, so that culture can be seen as an important influence on the development of accounting policies and practices. Nonexistence of God in accounting always blaming western culture as the cause. This article shows that the western culture strongly encourages its citizens to pay taxes. While the accounting rules contained in PSAK 46 even accommodate tax planning that aims to minimize taxes paid to the state. This article gives us a reflection: are we still going to blame the western culture as the cause of nonexistence of God in Accounting?]]>
<![CDATA[Tax Payers Consultative Year 2015: There Is a Dramaturgy? ]]>
<![CDATA[Lauty, Puspa Ayu]]>;
<![CDATA[Damayanti, Theresia Woro]]>
<![CDATA[ KINERJA Vol 22, No 2 (2018): KINERJA ]]>
Publisher : <![CDATA[Faculty of Economics Universitas Atma Jaya Yogyakarta ]]>
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DOI: 10.24002/kinerja.v22i2.1811
<![CDATA[This research examines about dramaturgy of the implementation of Tax Payer Consultative Year 2015 at Kantor Pelayanan Pajak Pratama Semarang Candisari. The purpose of this rearch is to describe and analyze the implementation of Tax Payer Consultative Year 2015 policy as a dramaturgy at Kantor Pelayanan Pajak Pratama Semarang Candisari. This research is a qualitative research using descriptive analysis and interviewing techniques directly to the informant. The number of respondents in this research were 8 people. The results of this research indicate that there was dramaturgy on the implementation of Tax Payer Consultative Year 2015 at Kantor Pelayanan Pajak Pratama Semarang Candisari. Proven by the compatibility between the criterias about the behavior of dramaturgy of Tax Payer Consultative Year 2015 policy and the criterias according to the theory of dramaturgy by Goffman (1959), which is used as a reference in this research.Keywords: Dramaturgy, Tax Payer Consultative Year 2015]]>
<![CDATA[Taxpayer Compliance, Trust, and Power ]]>
<![CDATA[Theresia Woro Damayanti]]>;
<![CDATA[Samuel Martono]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 22, No 2 (2018): April 2018 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/jkdp.v22i2.1580
<![CDATA[Self-assessment system as adopted in Indonesia, focusing on taxpayer awareness. Therefore trust should be the spearhead of tax compliance rather than power. This study aims to examine how trust and power play a role in improving tax compliance by the slippery slope framework. Method of data collection in this research surveys in Central Java. The sampling technique is a multi-stage sampling that combines stratified random sampling and convenience sampling. Data has been collected from October 2015-April 2016, and 242 instruments were collected (86.4 percent response rate). By using multiple regression tests, the results of this study indicate that trust and power both simultaneously and partially affect tax compliance. Based on the coefficient different test, power has a greater impact than trust in creating tax compliance. This means that the compliance created in Indonesia is mandatory compliance that denies from self-assessment system that based on voluntary compliance.JEL Classification: H26; G41DOI: https://doi.org/10.26905/jkdp.v22i2.1580]]>
<![CDATA[Peningkatan Nilai Usaha Kopi Pada Panti Karya Salib Putih Salatiga ]]>
<![CDATA[Theresia Woro Damayanti]]>;
<![CDATA[Rosaly Franksisca]]>;
<![CDATA[Sony Heru Priyanto]]>;
<![CDATA[Djoko Murdoko]]>
<![CDATA[ Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 19, No 2 (2019) ]]>
Publisher : <![CDATA[UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA ]]>
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DOI: 10.30596/ekonomikawan.v19i2.3822
<![CDATA[Panti Karya Salib Putih merupakan lembaga yang menampung warga usia produktif (25-60) yang tidak mampu bekerja di organisasi atau lembaga yang kompetitif. Untuk memenuhi kebutuhan mereka, pengelola mengusahakan kopi, mulai dari produksi sampai pennjualan bubuk kopinya. Masalahnya adalah produktivitas kopi masih rendah, pengolahan kurang maksimal sehingga hasil dari produk kopi juga tidak maksimal. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kapasitas hasil produksi kopi, meningkatkan manajemen pengolahan kopi menjadi produk kopi dan meningkatkan jumlah hasil produk kopi. Untuk mencapai tujuan peningkatan kapasitas hasil produksi kopi, dilakukan dengan mereview kondisi eksisteng dari tanah. Berdasarkan hasil analisis tanah dari pengujian laboratorium, maka dilakukan pemilihan teknik pemupukan yang tepat. Selain memperbaiki kualitas tanah, juga dilakukan perbaikan kualitas dan kuantitas tanaman kopi supaya mencapai hasil yang maksimal dengan melakukan peremajaan tanaman kopi. Untuk meningkatkan manajemen pengolahan kopi menjadi produk kopi dan meningkatkan jumlah hasil produk kopi, dilakukan dengan pengadaan alat roasting yang baik dan pemasaran hasil produk kopi yang baik pula.]]>
<![CDATA[ANALISIS KEPATUHAN WAJIB PAJAK BADAN DI INDONESIA: SEBUAH META ANALISIS ]]>
<![CDATA[Anthony Erlangga Assan]]>;
<![CDATA[Theresia Woro Damayanti]]>
<![CDATA[ Jurnal Akuntansi VOL. 17 NO. 2 JULI-DESEMBER 2017 ]]>
Publisher : <![CDATA[Jurnal Akuntansi ]]>
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<![CDATA[The purpose of this research is to find the new conclusion for the corporate tax  compliance. This research use the meta anaylisis approach. Meta-analysis approach is expected to give the new conclusion based on previous research in the corporate tax  compliance. The on previous research in the corporate tax  compliance has many conclusion, so this research used meta-analysis approach  to synthesize the factors that has significant influence on corporate tax  compliance. The research is using the published article as sample form 2004-2015. This research find that modernization of tax administration, sanctions, service quality, understanding of tax accounting and audit have significant influence in corporate tax  compliance.]]>
<![CDATA[PENGARUH KARAKTERISTIK EKSEKUTIF TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Widya Rovita Dewi]]>;
<![CDATA[Theresia Woro Damayanti]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol. 11 No. 2 (2020) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jap.v11i2.30763
<![CDATA[Earnings management is an activity of earnings information manipulation carried out by company management in accordance with management's wishes to maximize or minimize profit in financial statements. There are many factors that influence earnings management carried out by the company, one of which is executive characteristics. The purpose of this study was to examine the effect of executive characteristics, namely CEO and CFO on earnings management. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the period 2015 - 2018 which were obtained using a purposive sampling method. Data analysis used descriptive statistics, stationarity test, and panel data regression analysis. The results showed that CEO and CFO age, CEO tenure, and CEO education level had a positive effect on earnings management and CFO tenure had a negative effect on earnings management. Keywords: Earnings Management, Executive, Age, Gender, Education Level, Tenure, Bonus Compensation.]]>
<![CDATA[Pengaruh Besarnya Sanksi Terhadap Tingkat Kepatuhan Pembayaran Pajak Kendaraan Bermotor Dengan Kepedulian Wajib Pajak Sebagai Variabel Moderasi : (Studi Pada Wajib Pajak Kendaraan Bermotor Di Kecamatan Tengaran) ]]>
<![CDATA[Tiara Agusthine Kesia Sugianto]]>;
<![CDATA[Theresia Woro Damayanti]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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<![CDATA[Abstract Tax is a contribution that must be paid by society which is compelling and its benefits will be enjoyed in the future. There are several factors that can affect the level of tax payment compliance, including tax witnesses and taxpayer concerns. The purpose of this study was to examine the effect of tax sanctions and taxpayer awareness on the level of compliance with motorized vehicle tax payments. This research was conducted by distributing questionnaires to taxpayers registered at the Samsat Tengaran Office using a purposive sampling method. Data analysis using regression test and Moderated Regression Analysis. The results of this study indicate that tax sanctions have a positive effect and taxpayer awareness has a positive effect on moderating the level of taxpayer compliance. Keywords: Motor Vehicle Tax, Tax Sanctions, Taxpayer Concerns, Tax Compliance]]>
<![CDATA[RATIO TOTAL BENCHMARKING SESUAIKAH DENGAN KONDISI WAJIB PAJAK? (Studi pada Empat Perusahaah Rokok yang Terdaftar di BEI) ]]>
<![CDATA[Theresia Woro Damayanti]]>;
<![CDATA[Eko Sukmono Adiritonga]]>
<![CDATA[ PROSIDING SEMINAR NASIONAL & INTERNASIONAL 2011: PROSIDING SEMINAR NASIONAL EKONOMI ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Semarang ]]>
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<![CDATA[Ratio of total benchmarking issued by the director general on the basis of his tax is a referencecomparator in determining the reasonableness of the fairness of the tax reporting companies (tax payers).This study aims to analyze the uses of total ratio benchmarking methods in determining fairness of thefinancial performance of the cigarette companies are listed on BEI. The research was carried out oncigarette companies listed on Bursa Efek Jakarta (BEI).Results showed that there is a difference between the ratio of total benchmarking on cigarettecompanies listed on the stock exchange compare to the reference ratio of total banchmarking who issuedby the director general of tax. Calculations based on the ratio of the thirteen benchmarks show that thereare many differences in any ratio compared with the reference benchmark ratio of total tax incurred by thedirector general.]]>
<![CDATA[Tax Compliance: Between Intrinsic Religiosity and Extrinsic Religiosity ]]>
<![CDATA[Theresia Woro Damayanti]]>
<![CDATA[ Journal of Economics, Business, & Accountancy Ventura Vol 21, No 1 (2018): April - July 2018 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
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DOI: 10.14414/jebav.v21i1.1061
<![CDATA[This study examined the correlation between intention on tax compliance and tax compliance behavior with the moderating variable of religiosity orientation both intrinsic religiosity and extrinsic religiosity. The religiosity orientation in this study used religiosity orientation commitment, which better illustrates the commitment on religiosity orientation in everyday life rather than to the presence of individuals in a place of worship as in previous studies. The population in this study is individual taxpayer in Central Java; the sample is taken using multi-stage sampling technique. By using PLS, this study showed that there was an influence of the intention to comply on tax compliance. External religiosity orientation was proved to strengthen the influence of the intention to comply on tax compliance while intrinsic religiosity orientation was not. Tax authorities can utilize the finding by conducting a collaboration with religious leaders to provide insight for taxpayers that religious considerations should affect business considerations that religious teaching is the most important thing in the daily lives and there should be a balance between religious teaching and physical life.]]>
