Articles
<![CDATA[Effect Of Tax Justice, Tax System, Technology And Information, And Discrimination Of Personal Perspection Of Personal Tax Mandatory About Tax Ethics ]]>
<![CDATA[Akbar Yoga Karunia Ikhsan Sudiro]]>;
<![CDATA[Icuk Rangga Bawono]]>;
<![CDATA[Rasyid Mei Mustofa]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v8i1.2441
<![CDATA[The purpose of this study is to determine the effect of tax justice, taxation systems, information technology, and discrimination against taxpayers' assessment of tax evasion. The population is limited to WP registered at KPP Pratama Kebumen. The sampling method uses the convenience sampling method and the minimum number of samples taken is 100 respondents based on the Slovin calculation. The data source comes from primary and secondary data. Retrieval of data derived from questionnaires is then processed with multiple linear regression assisted with SPSS version 25. The results state that (1) tax justice has a negative effect on WP's perception of tax evasion, (2) the taxation system has a negative influence with WP's perception of embezzlement tax, (3) technology and information have a negative effect on WP's perception of tax evasion, and (4) discrimination has a positive effect on WP's perception of tax evasion.]]>
<![CDATA[Factors Affecting The Use Of Digital Financial Services Among Moslems: An Attempt To Extend The Technology Acceptance Model ]]>
<![CDATA[Poppy Dian Indira Kusuma]]>;
<![CDATA[Bambang Agus Pramuka]]>;
<![CDATA[Sugiarto]]>;
<![CDATA[Icuk Rangga Bawono]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v12i1.18151
<![CDATA[Digital financial services has been popular, particularly in the Covid-19 pandemic where human mobility is limited and sosial distancing is strictly enforced. Therefore, it is not surprising if the use of digital financial services has been increasingly significant. Based on Technology Acceptance Model (TAM), this study aims at examining the effect of perceived benefit and perceived ease of use on moslems’ intention to adopt digital financial services. To improve the explanatory power of TAM, this study also examines the effect of halal integrity and digital leadership which are expected to be relevant for moslems and implementing at individual level. Quantitative data were obtained from 92 respondents which were selected using convenience technique sampling. Data were analyzed using multiple linear regression and the findings indicate that perceived benefit, perceived ease of use, and digital leadership have a positive effect on moslems intention to use digital financial services. These findings imply that digital technology providers need to pay attention to these three key factors when developing a new digital technology, particularly in case of moslems adopters.]]>
<![CDATA[PENGARUH STRUKTUR PENGENDALIAN INTERNAL, KUALITAS SUMBER DAYA MANUSIA, KELENGKAPAN DOKUMEN ARSIP USAHA DAN FUNGSI MANAJEMEN TERHADAP PERKEMBANGAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI KABUPATEN BANYUMAS ]]>
<![CDATA[Rini Widianingsih]]>;
<![CDATA[Icuk Rangga Bawono]]>;
<![CDATA[Rasyid Mei Mustafa]]>;
<![CDATA[Isman Setyo Nugroho]]>
<![CDATA[ JURNAL LITBANG PROVINSI JAWA TENGAH Vol 17 No 1 (2019): Jurnal Litbang Provinsi Jawa Tengah ]]>
Publisher : <![CDATA[Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Daerah Provinsi Jawa Tengah ]]>
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DOI: 10.36762/jurnaljateng.v17i1.783
<![CDATA[Penelitian ini merupakan penelitian studi empiris dengan survei pada UMKM di Kabupaten Banyumas. Tujuan dari penelitian ini adalah untuk mengetahui kondisi struktur pengendalian intern UMKM, mengetahui perkembangan UMKM di Kabupaten Banyumas, mengetahui signifikansi pengaruh struktur pengendalian intern, kualitas sumber daya manusia, kelengkapan dokumen arsip usaha UMKM dan fungsi manajemen terhadap perkembangan usaha UMKM baik secara simultan maupun parsial dan untuk mengetahui variabel yang paling berpengaruh terhadap perkembangan usaha UMKM. Penelitian ini menggunakan analisis regresi berganda. Berdasarkan hasil penelitian diperoleh kesimpulan bahwa struktur pengendalian intern pada UMKM di Kabupaten Banyumas telah memadai. Terdapat perkembangan usaha UMKM di Kabupaten Banyumas dari tahun 2012 sampai dengan tahun 2016. Secara simultan struktur pengendalian intern, kualitas sumber daya manusia, kelengkapan dokumen arsip usaha dan fungsi manajemen berpengaruh signifikan terhadap perkembangan usaha UMKM di Kabupaten Banyumas. Secara parsial kualitas sumber daya manusia dan kelengkapan dokumen arsip usaha berpengaruh signifikan terhadap perkembangan usaha UMKM di Kabupaten Banyumas, sedangkan struktur pengendalian intern dan fungsi manajemen tidak berpengaruh terhadap perkembangan usaha UMKM di Kabupaten Banyumas. Kualitas Sumber Daya Manusia merupakan variabel yang paling berpengaruh terhadap perkembangan usaha UMKM di Kabupaten Banyumas.]]>
<![CDATA[THE URGENCY OF RATIONALIZATION FOR UNETHICAL BEHAVIOR AND ACCOUNTING FRAUD ]]>
<![CDATA[Adi Faisal Aksa]]>;
<![CDATA[Bambang Setyobudi Irianto]]>;
<![CDATA[Icuk Rangga Bawono]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 11, No 3 (2020): Jurnal Akuntansi Multiparadigma (Desember 2020 - April 2021) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2020.11.3.37
<![CDATA[Abstrak: Urgensi Rasionalisasi bagi Perilaku Tidak Etis dan Kecurangan Akuntansi. Penelitian ini mencoba untuk mengetahui dampak rasionalisasi bagi perilaku tidak etis dan kecurangan akuntansi. Penelitian ini menggunakan metode analisis regresi dengan sejumlah pegawai negeri sipil sebagai sampel. Penelitian ini menemukan bahwa orang yang sering berperilaku tidak etis selalu melakukan kecenderungan kecurangan dengan mencari pembenaran atau melakukan rasionalisasi atas tindakan yang dilakukan. Hal ini dapat dicegah dengan penghindaran penyalahgunaan kekuasaan atau sumber daya. Selain, itu, setiap individu sebisa mungkin dihindarkan dari rasa kecewa dan konspirator kecurangan akuntansi. Abstract: The Urgency of Rationalization for Unethical Behaviour and Accounting Fraud. This study tried to determine the impact of rationalization on unethical behaviour and accounting fraud. This study used a regression analysis method with a number of civil servants as a sample. This study found that people who often behave unethically always tend to cheat by seeking justification or rationalizing their action. This could be prevented by avoiding misuse of power or resources. Apart from that, every individual should be avoided as much as possible from feeling disappointed and conspirators of accounting fraud.]]>
<![CDATA[INFORMATION AND KNOWLEDGE OF PUBLIC SECTOR DECISION MAKERS: EXPERIMENTAL RESEARCH IN THE CONTEXT OF A LOCAL GOVERNMENT HOSPITAL IN INDONESIA ]]>
<![CDATA[Icuk Rangga Bawono]]>;
<![CDATA[Abdul Halim]]>;
<![CDATA[Beverley R. Lord]]>
<![CDATA[ Journal of Indonesian Economy and Business (JIEB) Vol 30, No 2 (2015): May ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Gadjah Mada ]]>
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DOI: 10.22146/jieb.9956
<![CDATA[This research aimed to test the previous result of experimental research on decision making by Dilla and Steinbart (2005), and to internalize the result in the context of a local government hospital in Indonesia. The subjects in this experiment were 80 members of the House of Representatives in the Cilacap, Brebes and Purbalingga regions in Indonesia. They were asked to evaluate the performance of a fictitious local government hospital and decide whether or notto increase its budget allocation for the coming year. Half of the subjects were given instruction in the performance measures applicable to hospitals; the other half proceeded straight to the experimental task. The first group were labelled “knowledgeable users”; the latter group were classified as “unknowledgeable”.The results of this experiment using real decision makers showed that the knowledgeable group tended to use the unique information given to them to measure performance and make budget allocation plans, whereas the unknowledgeable group used common measures. These results are consistent with Lipe and Salterio (2000), Dilla and Steinbart (2005) and Bawono etal. (2012), indicating that students may be reliable surrogates for real decision makers.Keywords: accountability, public sector, performance measurement, budget allocation plan, knowledgeable and unknowledgeable, decision makers]]>
<![CDATA[THE EFFECT OF QUALITY OF INTERNAL AUDIT AND EFFECTIVENESS OF INTERNAL CONTROL SYSTEMS ON GOOD CORPORATE GOVERNANCE IN FINANCE COMPANIES ]]>
<![CDATA[Edwin Theo Mangasih]]>;
<![CDATA[Margani Pinasti]]>;
<![CDATA[Icuk Rangga Bawono]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 1 (2020) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2020.5.1.2723
<![CDATA[The purpose of this research is to analyze the effect of quality of internal audit and the effectiveness of internal control system to corporate governance in finance companies. Quality of internal audit was measured by performance, competency and objectivity. The effectiveness of internal control system was measured by control environment, risk assessment, control activities, information and communication and monitoring. The last variable is good corporate governance was measured by corporate governance framework, protection of shareholders, role of stakeholders, transparency of information and roles and responsibilities of the board of commissioners and board of directors. There were 30 finance companies that become a sample in this research. This study used multiple linear regression as the method of analysis. The result of this research indicated that (1) The quality of internal audit has a positive effect on good corporate governance variable and (2) The effectiveness of internal control system has a positive effect on good corporate governance variable. The result of this research gives implication for internal parties must maintain and improve the existence of the quality of internal audit and the effectiveness of internal control system to achieve a more optimal GCG implementation in company operations. The second implication is for government is expected to be more active in monitoring the activities of finance companies, especially in terms of corporate governance.]]>
<![CDATA[COUNSELING AND ASSISTANCE FOR HOTEL AND RESTAURANT TAX IN BANYUMAS REGENCY: PENYULUHAN DAN PENDAMPINGAN PAJAK HOTEL DAN RESTORAN DI KABUPATEN BANYUMAS ]]>
<![CDATA[Aan Kanivia]]>;
<![CDATA[Icuk Rangga Bawono]]>
<![CDATA[ Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 1 No. 2 (2021): Indonesian Journal of Engagement, Community Services, Empowerment and Developme ]]>
Publisher : <![CDATA[Yayasan Education and Social Center ]]>
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DOI: 10.53067/ijecsed.v1i2.21
<![CDATA[Taxes are a source of income for local governments, where the government uses tax revenues to build facilities and infrastructure for the community's public interest. Given the importance of the role of the community in bearing state financing, it is demanded that public awareness, both private and corporate, be required to pay taxes. The hotel, entertainment and restaurant sector is one of the largest sources of tax absorption. Where is the restaurant sector most major wherein the 2020 pandemic became a sector whose realization exceeded the target in Banyumas Regency. The hotel tax is one of the two tax sectors that did not reach the target in 2020. The method used in the implementation of this community service activity was lectures and discussions. This activity results in the people in Banyumas Regency, especially hotel and restaurant owners, getting a lot of input and information about the importance of taxes, calculating hotel and restaurant taxes, and paying hotel and restaurant taxes. In addition, it is hoped that this activity can increase the awareness of hotel and restaurant owners regarding the importance of taxes and the obligation to pay hotel and restaurant taxes by the provisions of the legislation ]]>
<![CDATA[Determinants of Effective Tax Rates in Indonesia ]]>
<![CDATA[Yudha Aryo Sudibyo]]>;
<![CDATA[Icuk Rangga Bawono]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 19, No 1 (2016): IJAR January 2016 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.345
<![CDATA[Abstract: This study examines the determinants of effective tax rates (ETR) in Indonesia. The previous studies of ETR showed inconsistent results in various countries. Politics and economic factors influence the results of tax research especially between developing and developed countries. OLS regression was used to test the determinants of ETR, while two ETR measurements were used based on accrual and cash tax expense for robustness test. The relationship between firm size and ETR is explained by political power theory which shows the negative association. This result indicates that large firms paid lower corporate taxes than the small firms. The government provides more tax incentives to large firms and expects to attract more investment from them. The association between inventory intensity and ETR shows a positive coefficient of a 0.01 significance level when ETR2 is used as dependent variable. However, we have no substantial evidence to support the association between capital intensity and ETR. The industry effect shows a positive coefficient on the media and communication sector; agriculture, forestry, and fishing sector; as well as the manufacturing sector.Abstrak: Penelitian ini mengkaji faktor-faktor penentu tarif pajak efektif (ETR) di Indonesia. Studi sebelumnya dari ETR menunjukkan hasil yang tidak konsisten di berbagai negara. Faktor politik dan ekonomi mempengaruhi hasil penelitian pajak terutama antara negara berkembang dan negara maju. Regresi OLS digunakan untuk menguji determinan ETR, sementara dua pengukuran ETR digunakan berdasarkan biaya pajak akrual dan tunai untuk uji ketahanan. Hubungan antara ukuran perusahaan dan ETR dijelaskan oleh teori kekuatan politik yang menunjukkan hubungan negatif. Hasil ini menunjukkan bahwa perusahaan besar membayar pajak perusahaan yang lebih rendah daripada perusahaan kecil. Pemerintah memberikan insentif pajak lebih banyak kepada perusahaan-perusahaan besar dan mengharapkan untuk menarik lebih banyak investasi dari mereka. Hubungan antara intensitas inventori dan ETR menunjukkan koefisien positif dari tingkat signifikansi 0,01 ketika ETR2 digunakan sebagai variabel dependen. Namun, kami tidak memiliki bukti kuat untuk mendukung hubungan antara intensitas modal dan ETR. Pengaruh industri menunjukkan koefisien positif pada sektor media dan komunikasi; sektor pertanian, kehutanan dan perikanan; serta sektor manufaktur.]]>
<![CDATA[Tax Aggressiveness Affected by Corporate Social Responsiblity, Earnings Management, and Audit Quality ]]>
<![CDATA[Noveryan Irfansyah]]>;
<![CDATA[Icuk Rangga Bawono]]>;
<![CDATA[Irianing Suparlinah]]>
<![CDATA[ Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 12 No 2 (2020): Agustus ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Pancasakti Tegal ]]>
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DOI: 10.24905/permana.v12i2.109
<![CDATA[This study aims to examine whether tax aggressiveness can be affected by corporate social responsibility, earnings management and audit quality. This study uses manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018 as research objects with a total of 165 companies. In determining the sample in this study using a purposive sampling method, and obtained a total sample of 46 companies and a study period of 3 years so that the sample size becomes 138 data units. The results of this study indicate that tax aggressiveness can not be affected by corporate social responsibility, tax aggressiveness can be affected positively and significantly by earnings management and tax aggressiveness can be affected negatively and significantly by audit quality.]]>
<![CDATA[Faktor Penyebab Rendahnya Kesadaran & Kepatuhan Wajib Pajak Restoran ]]>
<![CDATA[Cahya Arie Nugroho]]>;
<![CDATA[Icuk Rangga Bawono]]>;
<![CDATA[Emir Surya Rahmajati]]>
<![CDATA[ Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 16 No 2 (2024): August ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Pancasakti Tegal ]]>
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DOI: 10.24905/permana.v16i2.431
<![CDATA[Penelitian ini bertujuan untuk mengidentifikasi faktor penyebab rendahnya kesadaran dan kepatuhan masyarakat terhadap pembayaran pajak restoran di Kabupaten Banyumas. Objek penelitian ini adalah 288 restoran dan informan dalam penelitian ini adalah pemilik ataupun pihak yang berwenang dalam restoran. Hasil penelitian ini menunjukkan bahwa secara garis besar, terdapat tujuh faktor utama yang menyebabkan rendahnya kesadaran dan kepatuahn masyakarat dalam membayar pajak restoran, diantaranya adalah kurangnya pemahaman wajib pajak terhadap pajak restoran; tarif pajak yang dinilai terlalu tinggi dan memberatkan; wajib pajak belum melakukan pemungutan kepada konsumen; pemerintah dinilai tidak berkontribusi dalam usaha wajib pajak; tidak ada sanksi yang tegas terhadap pelanggaran pajak; dan ketidakjelasan aturan perpajakan.]]>
