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PENGARUH TEKANAN KEUANGAN TERHADAP PENGHINDARAN PAJAK Suprapti, Eny
Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study examines the effect of Growth, ROA, Leverage, Cashflow nagatif and size on taxavoidance. The testing was held 82 samples. The data obtained from the companyâ€™s annualreport website Indonesian Stock Exchange during the period 2016 and analyzed using MultipleRegresion. The research finding show that ROA negatively affect of tax evaoidance. Other findings indicate leverage positive effect on tax evoidance. ROA is a financial pressure for the company when profitability performance becomes the target that must be achieved and the researchresults show the negative direction, it can be stated that the sample company is not in a state offinancial pressure because the average ROA is lower than the interest rate on deposit. Meanwhile, leverage shows a positive influence on tax evasion. This proves that the sample companies aggressively increased the use of external funding so as to increase tax avoidance.Key words: financial pressure, tax evoidance, triangle fraud theory

INCOME SHIFTING DAN PEMANFAATAN NEGARA TAX HAVEN Pramesthi, Rr. Dyah Fadliela; Suprapti, Eny; Kurniawati, Eris Tri
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 3: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this research is to examine the influence of income shifting strategy to tax haven country utilization. The dependent variable is tax haven country utilization and the independent variable was income shifting strategy proxied by multinational, transfer pricing, thin capitalization, and intangible asset. The samples are 32 manufacturer basic and chemical industry sector companies listed in Indonesia Stock Exchange from, 2015-2017. The analysis method is data panel regression by using Eviews 7. The result of this research shows that income shifting which is proxied by multinational and transfer pricing have positive influence to tax haven country utilization but income shifting strategy which are proxied by thin capitalization and intangible asset have no significant influence to tax haven country utilization.Â

Pengaruh Financial Leverage , Roi, Roe, Reputasi Auditor, dan Reputasi Underwriter terhadap Tingkat Underpricing Saham pada Saat IPO di BEI Assari, Hestytia Nirmala; Juanda, Ahmad; Suprapti, Eny
Jurnal Reviu Akuntansi dan Keuangan Vol 4, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this research is to prove that financial leverage, ROI, ROE, auditor reputationand underwriter reputation have an effect on underpricing during IPO. The type of this researchis associative, the population of this study is a company that conducts initial public offering(IPO) in BEI year 2007-2012. Sampling was done using purposive sampling. Types of data usedare qualitative and quantitative data. The results of this study indicate that the variables offinancial leverage (DER), ROI, ROE, Reputation Auditor, and Reputation Underwriter simultaneously affect the level of underpricing of stocks as evidenced by the F-test results of 3.100 witha significance level smaller than 0, 05 which is 0,014. While the test results partially (Test T)shows that only the underwriter reputation only variables that have a significant effect on thelevel of underpricing the stock.Ke ywords: financial leverage, ROI, ROE, auditor reputation, underwriter reputation, underpricing

Persepsi Wajib Pajak Mengenai E-Filing dan Pengaruhnya terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Dalam Melaporkan Pajak Gunawan, Teddy; Suprapti, Eny; Kurniawati, Eris Tri
Jurnal Reviu Akuntansi dan Keuangan Vol 4, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research is aimed to examine the effect of taxpayerâ€™s perception toward e-Filing system ofindividual taxpayerâ€™s compliance in tax reporting. This research is associative research. Intaxpayerâ€™s perception there are e-Filing usefulness variable, e-Filing ease variable, e-Filingcomplexcity, e-Filing security and privacy variable and e-Filing readiness. The population of thisresearch is individual taxpayer listed in Tax Office Pratam Batu. Sampling used of this researchis convenience sampling individual taxpayer who reported tax using e-Filing system. The technique of analysis data is questionnaire survey and to examine using multiple regression analysis. The result of this research are e-Filing usefulness variable, e-Filing security and privacyvariable and e-Filing readiness has effect on tax compliance in tax reported while e-Filing easevariable and e-Filing complexcity has no effect on tax compliance in tax reported.Keywords: E-Filing System, Compliance In Tax Reporting, Taxpayerâ€™s Perception

IBM APLIKASI LEAN PRODUCTION DAN ELECTRONIC TELESHOPING PADA BISNIS YOGHURT Rumijati, Aniek; Suprapti, Eny
Studi Kasus Inovasi Ekonomi Vol 2, No 02 (2018)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Perusahaan mitra (Rumah Yoghurt dan Pure Yoghurt) merupakan perusahaan kecil yang ingin meningkatkan kualitas dan kuantitas produk yoghurt serta memperluas pangsa pasar tidak hanya di kota Batu dan kabupaten Malang saja tetapi dapat lebih luas sampai Malang Raya atau Jawa Timur. Kendala yang dihadapi saat ini adalah proses produksi dilakukan pada ruang yang kurang steril (agak terbuka) dan proses pengemasan produk masih manual sehingga perlu waktu pengemasan yang agak lama. Kedua hal tersebut sangat mempengaruhi terhadap kualitas produk yoghurt. Tingkat kerusakan produk dapat diatasi dengan melakukan proses produksi dengan menggunakan konsep lean production. Di bidang pemasaran, perusahaan masih mengandalkan direct marketing dengan cara bertemu langsung ?face to face? dengan pelanggan, dan menyebar brosur. Cara ini akan lebih efektif jika ditambah media promosi secara online atau electronoic teleshopping dengan menggunakan situs web perusahaan atau blog perusahaan sebagai ajang promosi yang murah dengan jangkauan pangsa pasar yang sangat luas. Untuk itu IbM ini bertujuan membantu mitra untuk : (1) menghasilkan produk yoghurt dengan kualitas yang lebih baik dan tingkat produktivitas yang tingg dan (2) membantu dalam pemasaran produk. Hasil yang dicapai dari program pengabdian masyarakat ini adalah: (1) Pemahaman tentang lean production ; (2) Motivasi bisnis yang meningkat; (3)Pemasangan AC dan Cup Sealer pada mitra; (4) Pembuatan blog perusahaan; (5) Penguatan pada bagian pemasaran melalui : jaringan kerjasama yang lebih luas , perubahan desain logo yang lebih menarik, menambah varian rasa dan adanya diversifikasi produk

PENDAMPINGAN KOMERSIALISASI MINUMAN HERBAL BAGI PENGURUS DAERAH AISYIYAH KOTA MALANG Wahyuni, Endang Dwi; Suprapti, Eny
Studi Kasus Inovasi Ekonomi Vol 2, No 02 (2018)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Goals the activities to provide business motivation as well as assistance commercialization of herbal drinks for the Regional Board Aisyiyah Malang . Aisyiyah management already has a cooperative that can be used as a container to market their products. During this product sold in the cooperative quite a lot, among others: school uniforms, school equipment, snacks and various types of beverages. However, the products sold, there is no production of Aisyiyah citizens themselves. Therefore, it is necessary to motivate the herbal beverage business for the board and members to capture the existing business opportunities, while providing commercialization assistance.The results of direct training is practiced and sold at every bazaar event that is always held every activity conducted by Economic and Entrepreneurship Assembly, PDA Malang. Advisory activities are carried out directly whenever any complaints or obstacles are encountered, such as issues related to storage durability or expiration period, hygienic packaging, unpleasant taste, use / addition of other materials, etc.

SPECIFIC ANTI RULE AVOIDANCE (SAAR): HOW DOES IT AFFECT TAX AVOIDANCE? Haryanti, Agustin Dwi; Amalia, Firda Ayu; Suprapti, Eny
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to empirically prove the influence of the Specific Anti Avoidance Rule (SAAR), namely transfer pricing, thin capitalization, controlled foreign corporations (CFCs), the use of tax heaven countries, and treaty shopping on tax avoidance. SAAR is a special rule to minimize tax avoidanceThe sample in this study is multinational companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The method used is multiple linear regression with SPSS version 24. The results show that transfer pricing, thin capitalization, controlled foreign corporations (CFCs), utilization of tax heaven countries, and treaty shopping have no effect on tax avoidance. The absence of influence of the five independent variables on tax avoidance is due to the sample company data and also the proxy used. The results of the study are expected to contribute especially to the government regarding whether SAAR is sufficient to minimize and overcome tax avoidance and can also be a consideration for the government to implement the General Anti Avoidance Rule (GAAR) to cover the weaknesses of SAAR.

Pengaruh Financial Leverage , Roi, Roe, Reputasi Auditor, dan Reputasi Underwriter terhadap Tingkat Underpricing Saham pada Saat IPO di BEI Hestytia Nirmala Assari; Ahmad Juanda; Eny Suprapti
Jurnal Reviu Akuntansi dan Keuangan Vol. 4 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this research is to prove that financial leverage, ROI, ROE, auditor reputationand underwriter reputation have an effect on underpricing during IPO. The type of this researchis associative, the population of this study is a company that conducts initial public offering(IPO) in BEI year 2007-2012. Sampling was done using purposive sampling. Types of data usedare qualitative and quantitative data. The results of this study indicate that the variables offinancial leverage (DER), ROI, ROE, Reputation Auditor, and Reputation Underwriter simultaneously affect the level of underpricing of stocks as evidenced by the F-test results of 3.100 witha significance level smaller than 0, 05 which is 0,014. While the test results partially (Test T)shows that only the underwriter reputation only variables that have a significant effect on thelevel of underpricing the stock.Ke ywords: financial leverage, ROI, ROE, auditor reputation, underwriter reputation, underpricing

Persepsi Wajib Pajak Mengenai E-Filing dan Pengaruhnya terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Dalam Melaporkan Pajak Teddy Gunawan; Eny Suprapti; Eris Tri Kurniawati
Jurnal Reviu Akuntansi dan Keuangan Vol. 4 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research is aimed to examine the effect of taxpayer’s perception toward e-Filing system ofindividual taxpayer’s compliance in tax reporting. This research is associative research. Intaxpayer’s perception there are e-Filing usefulness variable, e-Filing ease variable, e-Filingcomplexcity, e-Filing security and privacy variable and e-Filing readiness. The population of thisresearch is individual taxpayer listed in Tax Office Pratam Batu. Sampling used of this researchis convenience sampling individual taxpayer who reported tax using e-Filing system. The technique of analysis data is questionnaire survey and to examine using multiple regression analysis. The result of this research are e-Filing usefulness variable, e-Filing security and privacyvariable and e-Filing readiness has effect on tax compliance in tax reported while e-Filing easevariable and e-Filing complexcity has no effect on tax compliance in tax reported.Keywords: E-Filing System, Compliance In Tax Reporting, Taxpayer’s Perception

PENGARUH TEKANAN KEUANGAN TERHADAP PENGHINDARAN PAJAK Eny Suprapti
Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study examines the effect of Growth, ROA, Leverage, Cashflow nagatif and size on taxavoidance. The testing was held 82 samples. The data obtained from the company’s annualreport website Indonesian Stock Exchange during the period 2016 and analyzed using MultipleRegresion. The research finding show that ROA negatively affect of tax evaoidance. Other findings indicate leverage positive effect on tax evoidance. ROA is a financial pressure for the company when profitability performance becomes the target that must be achieved and the researchresults show the negative direction, it can be stated that the sample company is not in a state offinancial pressure because the average ROA is lower than the interest rate on deposit. Meanwhile, leverage shows a positive influence on tax evasion. This proves that the sample companies aggressively increased the use of external funding so as to increase tax avoidance.Key words: financial pressure, tax evoidance, triangle fraud theory

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