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<![CDATA[SPECIFIC ANTI RULE AVOIDANCE (SAAR): HOW DOES IT AFFECT TAX AVOIDANCE? ]]>
<![CDATA[Haryanti, Agustin Dwi]]>;
<![CDATA[Amalia, Firda Ayu]]>;
<![CDATA[Suprapti, Eny]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 1: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v10i1.11083
<![CDATA[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.]]>
<![CDATA[SPECIFIC ANTI RULE AVOIDANCE (SAAR): HOW DOES IT AFFECT TAX AVOIDANCE? ]]>
<![CDATA[Agustin Dwi Haryanti]]>;
<![CDATA[Firda Ayu Amalia]]>;
<![CDATA[Eny Suprapti]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 1: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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Full PDF (901.819 KB)
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DOI: 10.22219/jrak.v10i1.11083
<![CDATA[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.]]>
<![CDATA[Pengaruh Karakter Eksekutif, Pertumbuhan Penjualan, dan Ukuran Perusahaan Terhadap Tax Avoidance ]]>
<![CDATA[Agustin Dwi Haryanti]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v3i2.1106
<![CDATA[This study aims to determine the effect of executive character, sales growth, and company size on tax avoidance. The research objects are property, real estate, and building construction companies listed on the Indonesia Stock Exchange (IDX) with a total of 81 companies. This research uses financial statements for the 2019-2020 period. The sample selection was based on a purposive sampling technique which resulted in 43 companies. Data analysis using SPSS to test the relationship between a variable with other variables. Research shows that executive characteristics and firm size have a positive effect on tax avoidance. Another independent variable, sales growth has no effect on tax avoidance.]]>
<![CDATA[Digitalisasi Pembiayaan: Atensi UMKM Dalam Memanfaatkan Pembiayaan Peer To Peer Lending ]]>
<![CDATA[Novitasari Agus Saputri]]>;
<![CDATA[Agustin Dwi Haryanti]]>;
<![CDATA[Thoufan Nur]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 3 (2022): February 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v3i3.1235
<![CDATA[This study aims to analyze the attention and motivation of Micro, Small and Medium Enterprises (MSMEs) towards online funding that utilizes technology. Indonesia has issued a regulation through the Financial Services Authority (OJK) Number 77/POJK.01/2016 concerning Information Technology-Based Lending and Borrowing Services. This service is the provision of financial services to bring together lenders and loan recipients through an electronic system using the internet network. OJK regulations have given birth to several of these service providers. OJK recorded 164 (one hundred and sixty four) legal financial technology (fintech) companies developing in Indonesia. The fintech company managed to record 18,569,123 (eighteen million five hundred sixty-nine thousand one hundred twenty-three) borrower accounts. This service is able to channel funding of Rp. 81,497,051,000,000,- (eighty one trillion four hundred ninety seven billion fifty one million rupiah). Data and information are recorded on the OJK website, namely www.ojk.go.id. The results of this study have an R2 value of 15.3% which shows that the influence of risk variables, understanding of finance and the ease of using fintech on interest in using fintech in terms of financing, namely Peer To Peer Landing. This value is very small when compared to other influential variables. The value of 84.7% is most likely influenced by other variables]]>
<![CDATA[PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN HIMAWARI HANDMADE PANTI ASUHAN MUHAMMADIYAH PUTRI ULIL ABSHAR ]]>
<![CDATA[Agustin Dwi Haryanti]]>;
<![CDATA[Thoufan Nur]]>
<![CDATA[ Jurnal Pengabdian dan Peningkatan Mutu Masyarakat Vol. 1 No. 1 (2020): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/janayu.v1i1.11197
<![CDATA[The service was carried out at Panti Asuhan Muhammadiyah Putri Ulil Abshar. Panti Asuhan as a partner is one of Muhammadiyah Charitable Enterprises and included in the area of Aisyiyah Leader, Jetak Lor, Dau, Malang. Mitra has a business Himawari Handmade. The business produces bags, wallets, and some household products in the handmade category. The results of the business become a source of independent funds for partner. Service’s aims help partner through financial reporting preparation assistance. Service produces a financial reporting system by Microsoft Access (Microsoft Office 2016). The system produces integrated financial reports. Thus, partners will not do the recording and reporting manually. The system provides accurate and timely accounting data and information. Partners can analyze and make financial decisions well. Service done with several steps. Service starts by identifying the business activities of partner. The next step is discuss the needs of financial statements. The sfattep continued with the design of the Miscrosoft Access financial reporting system. The design is accompanied by the preparation of a system operational work guide for partners. The last step is training for business managers financial reports. The results can improve partner’s' ability to manage finances. Partner can understand and apply the concept of financial reporting to support business activities. This is indicated by the ability of partners to prepare financial statements. In addition, partners can use financial statements as a decision-making tool for the development of the Himawari Handmade business.Keywords : financial, report, business ]]>
<![CDATA[PENDAMPINGAN LEGALISASI AMAL USAHA MUHAMMADIYAH DI KOTA BATU ]]>
<![CDATA[Agustin Dwi Haryanti]]>;
<![CDATA[Muhamad Wildan Affan]]>;
<![CDATA[Novitasari Agus Saputri]]>
<![CDATA[ Jurnal Pengabdian dan Peningkatan Mutu Masyarakat Vol. 1 No. 2 (2020): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/janayu.v1i2.12464
<![CDATA[Muhammadiyah's Charitable Business is one of the efforts built by the Association to achieve certain goals and objectives. Muhammadiyah's central leadership in charge of various Muhammadiyah business charities in various regions emphasized the legality of each AUM. In AUM found in Batu, there are still many AUMs that do not have legality. Therefore, in order to realize AUM which has legality, the servants take a variety of approaches starting from the presentation of the importance of legality and legality flow and ending with assistance in the process of ownership of legality in the form of SK establishment and NIB.]]>
<![CDATA[PELATIHAN PELAPORAN AKUNTANSI PADA UMKM CV. CITRA ABADI BATU ]]>
<![CDATA[Sri Wahjuni Latifah]]>;
<![CDATA[Ahmad Waluya Jati]]>;
<![CDATA[Agustin Dwi Haryanti]]>
<![CDATA[ Jurnal Pengabdian dan Peningkatan Mutu Masyarakat Vol. 2 No. 1 (2021): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/janayu.v2i1.13297
<![CDATA[ Ipteks for the community on the CV.Agro Citra Abadi Batu with the aim of helping partners in order to have a reliable accounting information systems that can provide important information, accurate and timely, so that owners and parties concerned can analyze and take the right decision. Problems of the partners is not yet able to evaluate his performance for not having a system of accounting information to make financial statements. The purpose of this activity is to improve the understanding and knowledge of human resources. The lasting company has to information system of accounting and financial reporting. Besides helping partners in designing the accounting system in accordance with the conditions of the partners. Method to solving the problem: advising system of accounting information based SAK EMKM, discussing, accounting software design,and implementation of accounting software.The results of these activities shows that there is an increased understanding and ability of partners in the field of accounting. Partners can understand and apply the concept of entity references separation of business transactions with private transactions. Proven partners may draw up financial statements, can use the financial statements as the basis for evaluation of performance and can use for materials management decision-making]]>
<![CDATA[Peningkatan Usaha Jual Bibit Bunga di Masa Pandemi Covid-19 Melalui Legalitas Usaha dan Digital Marketing ]]>
<![CDATA[Kukuh Dwi Kurniawan]]>;
<![CDATA[Agustin Dwi Haryanti]]>;
<![CDATA[Thaufan Nur]]>
<![CDATA[ Surya Abdimas Vol. 5 No. 4 (2021) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Purworejo ]]>
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DOI: 10.37729/abdimas.v5i4.1337
<![CDATA[Pandemi Covid-19 telah mengubah tatanan sosial, ekonomi, dan budaya dimasyarakat. Termasuk pada sektor ekonomi dimana pembeli akan mengurangi tindakan jual beli secara tatap muka sebagai sikap antisipasi terpapar virus Covid-19. Ada pembatasan kegiatan keluar rumah, mayoritas masyarakat melaksanakan kegiatan mandiri di rumah masing-masing yang salah satunya dengan memelihara tanaman hias. Dewasa ini, harga tanaman menjadi mahal dikarenakan permintaan yang tinggi. Kondisi ini juga dialami oleh mitra, namun dikarenakan lokasi usaha kurang strategis sehingga kurang dapat bersaing dengan pelaku usaha lainnya selain itu usaha yang dijalankan oleh mitra tidak memiliki legalitas usaha sehingga dalam menjalan usahanya tidak dapat maksimal dikarenakan keterbatasan legalitas tersebut. Berdasarkan masalah mitra tersebut dilakukan kegiatan untuk mengoptimalisasikan omset penjualan bunga melalui pemanfaatan digital marketing dan legalisasi usaha. Kegiatan ini dilaksanakan dengan melakukan pendampingan beberapa pembuatan akun penjualan di marketplace, yakni whatsapp bisnis, Instagram dan shopee dan legalitas usaha berupa perusahaan perorangan usaha dagang. Solusi atas permasalahan tersebut diharapkan dapat menjadi evaluasi kegiatan usaha tersebut menjadi kegiatan usaha yang terpercaya sehingga dapat menjalankan penjualan secara online dapat meningkatkan kredibilitas penjual.]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2017) ]]>
<![CDATA[Agustin Dwi Haryanti]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 2 No. 1 (2019): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v2i1.8210
<![CDATA[This study aims to examine and analyze the effect of corporate governance to tax avoidance. Corporate governance is projected with two independent variables, there are proportion of independent commissioners and the number of audit committees. An independent commissioner is a part that is not affiliated with the shareholders, the Board of Directors, and/or the Board of Commissioners. Independent Commissioner is not a director of the company. The Audit Committee has the task of assisting the Board of Commissioners to improve the quality of financial reports and increase the effectiveness of internal and external audits. The Chairman of the Audit Committee is an Independent Commissioner. Tax avoidance as the dependent variable is projected with effective tax rate. Descriptive statistical research uses secondary data in the form of annual report 2017 (audited) manufacturing companies using SPSS. The proportion of Independent Commissioners has an effect on the Effective Tax Rate which has a coefficient of determination of 0,7%. The Audit Committee has an effect on the Effective Tax Rate which has a determination coefficient of 2,1%. The study concluded that independent commissioners and the number of audit committees had an effect on the effective tax rate, although not too significant. This shows that the role of the Independent Commissioner is less than optimal, and the functions of the Audit Committee cannot operate properly.]]>
<![CDATA[ANALISIS KINERJA INDUSTRI ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN PENDEKATAN RASIO PROFITABILITAS ]]>
<![CDATA[Yulis Nurul Aini]]>;
<![CDATA[Agustin Dwi Haryanti]]>;
<![CDATA[Khoriyah Trianti]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 4 No. 1 (2021): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v4i1.15474
<![CDATA[ABSTRACTS This study aims to: 1. Understand how the performance of the cigarette industry in the Indonesia Capital Market. 2. Understand about the best performance among the cigarette industry. The research data was obtained from published on the Indonesia Stock Exchange and information company website in the form of financial reports for the period 2018-2020. The financial statement are analyzed using profitability ratios to explain the performance of each cigarette industry. The Profitability ratio used are ROE, ROA, NPM, and GPM. The data analysis method is descriptive and comparative by comparing the results of the calculation of the profitability ratios with the industry average standart. The result of this study indicate performance of cigarette industry was very good, except for PT. Bentoel Internasional Investama, Tbk and the best performance is PT PT. Hanjaya Mandala Sampoerna Tbk.]]>
