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All Journal IKRA-ITH EKONOMIKA Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Hadi Sutomo
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Economics, Econometrics & Finance Social Sciences

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ANALISIS APLIKASI IMPLEMENTASI SAK EMKM UNTUK MENINGKATKAN PERKEMBANGAN UMKM PADA UMKM KOTA BOGOR Wahyuni, Iis; Sutomo, Hadi; Nugroho, Agus
IKRA-ITH EKONOMIKA Vol 2 No 3 (2019): IKRAITH-EKONOMIKA VOL 2 no 3 Bulan November 2019
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1171.033 KB)

Abstract

Tujuan penelitian adalah untuk mengetahui bagaimana tingkat pengetahuan danpemahaman pelaku UMKM di Kota Bogor tentang Implementasi SAK-EMKM sertauntuk mengetahui bagaimana aplikasi dari Implementasi SAK EMKM untukMeningkatkan Perkembangan UMKM Kota Bogor. Metode penelitian yang digunakanadalah deskriptif pendekatan kualitatif. Teknik pengumpulan data menggunakan teknikwawancara secara mendalam (In Dept Interview, dokumentasi dan study pustaka.Hasil penelitian menunjukkan bahwa dari ketiga responden UMKM di Kota Bogor,tingkat pengetahuan dan pemahaman pengusaha UMKM di Kota Bogor tentang StandarAkuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK-EMKM) masih rendah.Siomay Bandung Pak Entis dan pengusaha Toko Harapan tidak melakukan pencatatankeuangan secara berkesinambungan, hanya pengusaha cap warung saja yang telahmelakukan pencatatan keuangan dan penyusunan laporan keuangan laba rugi sebataspengetahuannya. Aplikasi dari Implementasi Standar Akuntansi Keuangan Entitas Mikro,Kecil dan Menengah (SAK EMKM) untuk meningkatkan perkembangan UMKM padaUMKM Kota Bogor sebagian besar belum di terapkan. Ketiga pengusaha UMKM tersebuttidak memenuhi konsep entitas bisnis karena harta pribadi dan usaha tidak dipisahkan. Hanya satupengusaha UMKM yaitu Cap Warung yang telah menyusun laporan keuangan yaitu berupalaporan laba rugi saja. Dan sistem pencatatan keuangannya masih berbasis kas.
Analisis Penerapan Pajak Pertambahan Nilai pada PT Sarana Aspal Nusantara Sutomo, Hadi
Jurnal Ilmiah Akuntansi Kesatuan Vol 7 No 2 (2019): JIAKES Edisi Agustus 2019
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.208 KB) | DOI: 10.37641/jiakes.v7i2.237

Abstract

This resecarh was conducted with the aim to find out whether the application of Value Added Tax to the company is in accordance with applicable tax regulations. The research was carried out by analyzing the collection, calculation, payment and reporting of Value Added Tax. The data sampel used in this research is the VAT Report at PT. Sarana Aspal Nusantara for the periode of 2016 – 2017. The results showed that the company had implemented Value Added Tax in accordance with the applicable tax provisions. However there was still Correction to the noficication letter or monthly VAT report, while the occurrence of these corrections was due to several factors such as the replacement of tax invoice, cancelation of tax invoice, and other factors. Therefore for future research the analysis data related to the application of Value Added Tax must be expanded and not only limited to VAT Notification Letter but also to all matters that have relevance to Value Added Tax so that the research results are expected to be more optimal
Analisis Ekualisasi SPT Masa PPN Dengan SPT PPh Badan Terhadap Kewajiban Perpajakan PT. Adiyana Teknik Mandiri Pratama, Irham Firdauza; Sutomo, Hadi
Jurnal Ilmiah Manajemen Kesatuan Vol 6 No 3 (2018): JIMKES Edisi Desember 2018
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v6i3.292

Abstract

Many cases are related to corrections caused by the occurrence of VAT and Income Tax equalization. The difference in reporting the circulation of business on the VAT SPT with the Corporate Income Tax Return is the object of the tax authorities' examination. Basically, equalization is not to find the same number of circulation businesses but to find the cause of the difference between the VAT Period of Income Tax and the Corporate Income Tax Return. These differences are often due to differences in provisions between Income Taxes and Value Added Taxes, such as tax objects, exchange rates, and so on. The purpose of this study was to find out how to report the circulation of business between the VAT Period of VAT and Corporate Income Tax Returns of PT. AdiyanaTeknikMandiri. To find out the process and analysis of equalization between VAT Period of VAT and Corporate Income Tax Returns at PT. AdiyanaTeknikMandiri. To find out the equalization benefits of the VAT Period SPT with Corporate Income Tax Returns for companies. This study uses a comparative descriptive method with qualitative and quantitative data, namely by analyzing and processing financial statement data and existing fiscal reports, then comparing the circulation of business to the results of calculations according to the VAT Period of VAT and Corporate Income Tax Returns, then processed further to provide an explanation of the difference in business circulation generated. The results of this study indicate that PT. AdiyanaTeknikMandiri that the company in reporting the circulation of its business has not been reported as it should, it is known after equalizing it is known that there is a number of business circulation that has not been reported in the VAT Period SPT report so that it causes a difference in the amount of business circulation between the VAT Period of Income Tax and the Corporate Income Tax Return. Equalization process is carried out by comparing the VAT Period report with the Corporate Income Tax Return, collecting data on business circulation in the ledger, comparing the data obtained, then analyzing the factors that cause the different reporting of business circulation. Equalization benefits for the company, which can be a preventive measure to face a tax audit by the tax authorities, so that the company can explain in accordance with the conditions that occur, equalization can also be a benchmark of compliance and increase the accuracy of taxpayers in reporting the amount of tax obligations in accordance with the applicable law . Keywords: tax equalization, business circulation, corporate income tax return
THE EFFECTIVENESS OF IMPLEMENTATION OF SAK EMKM TO INCREASE ACCESS TO BANKING CAPITAL ON MSMES IN BOGOR REGENCY Iis Wahyuni; Hadi Sutomo
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 3 No 2 (2021): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v3i2.102

Abstract

ABSTRACT The purpose of this study is to measure the extent to which the implementation of SAK EMKM has been achieved by MSME entrepreneurs in Bogor Regency. to find out whether the preparation of financial reports in accordance with SAK EMKM can increase MSME banking access to capital, to find out what the obstacles and challenges faced by MSME entrepreneurs in implementing SAK EMKM at MSMEs in Bogor Regency. The results showed that the implementation of SAK EMKM that had been achieved in the Cibinong Raya area of ​​Bogor Regency was still low, namely 16.7%. Preparation of financial reports in accordance with SAK EMKM is very influential for MSME players in increasing access to MSME banking capital, it is proven that MSME actors who have prepared Financial Statements with SAK EMKM standards who apply for Bank loan access pass 100%, meanwhile, MSME players who had financial reports not yet standardized SAK EMKM who applied for access to loans from banks and other institutions passed only 23%. The obstacles and challenges faced by MSME entrepreneurs in implementing SAK EMKM are, many MSME players have received socialization about the preparation of SAK-EMKM-based financial reports, education level of MSME actors, the absence of on going training and mentoring in SAK-EMKM-based financial reporting training.
THE EFFECTIVENESS OF IMPLEMENTATION OF SAK EMKM TO INCREASE ACCESS TO BANKING CAPITAL ON MSMES IN BOGOR REGENCY Iis Wahyuni; Hadi Sutomo
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 3 No 2 (2021): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v3i2.102

Abstract

ABSTRACT The purpose of this study is to measure the extent to which the implementation of SAK EMKM has been achieved by MSME entrepreneurs in Bogor Regency. to find out whether the preparation of financial reports in accordance with SAK EMKM can increase MSME banking access to capital, to find out what the obstacles and challenges faced by MSME entrepreneurs in implementing SAK EMKM at MSMEs in Bogor Regency. The results showed that the implementation of SAK EMKM that had been achieved in the Cibinong Raya area of ​​Bogor Regency was still low, namely 16.7%. Preparation of financial reports in accordance with SAK EMKM is very influential for MSME players in increasing access to MSME banking capital, it is proven that MSME actors who have prepared Financial Statements with SAK EMKM standards who apply for Bank loan access pass 100%, meanwhile, MSME players who had financial reports not yet standardized SAK EMKM who applied for access to loans from banks and other institutions passed only 23%. The obstacles and challenges faced by MSME entrepreneurs in implementing SAK EMKM are, many MSME players have received socialization about the preparation of SAK-EMKM-based financial reports, education level of MSME actors, the absence of on going training and mentoring in SAK-EMKM-based financial reporting training.
Determinan Tax Avoidance Perusahaan Manufaktur di Indonesia Hadi Sutomo; Syahril Djaddang
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 4 No 01 (2017)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.846 KB) | DOI: 10.35838/jrap.2017.004.01.4

Abstract

ABSTRACT This study was conducted with the aim to analyze the effect of profitability, leverage, capital intensity, inventory intensity, and liquidity to tax avoidance. Samples of research are 330 data of manufacturing companies listed on Indonesia Stock Exchange 2011-2015. The results showed that profitability, capital intensity and inventory intensity are the determinants of tax avoidance while leverage and liquidity have no significant effect on tax avoidance. Nevertheless, the result of this research is still not optimal due to the limited of research object and the number of independent variables used and the ETR variable is still not accurate if used as a proxy to measure tax avoidance. Therefore for future research is suggested to expand the sample and increase the number of independent variables and use CTTOR variable as a proxy to measure tax avoidance so that the expected results of research becomes more optimal. ABSTRAK Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh profitabilitas, leverage, capital intensity, inventory intensity, dan likuiditas terhadap tax avoidance. Sampel penelitian sebanyak 330 data perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2015. Hasil penelitian menunjukan bahwa profitabilitas, capital intensity dan inventory intensity merupakan determinan tax avoidance sedangkan leverage dan likuiditas tidak berpengaruh signifikan terhadap tax avoidance. Namun demikian hasil penelitian ini masih belum optimal dikarenakan terbatasnya objek penelitian dan jumlah variable independen yang digunakan serta variable ETR dinilai masih belum tepat apabila digunakan sebagai proksi untuk mengukur tax avoidance. Oleh karena itu untuk penelitian yang akan datang disarankan untuk memperluas sampel dan menambah jumlah variable independen serta menggunakan variable CTTOR sebagai proksi untuk mengukur tax avoidance sehingga diharapkan hasil penelitian menjadi lebih optimal. JEL Classification: H26, G31
Co-Authors Agus Nugroho, Agus Djaddang, Syahril Iis Wahyuni Iis Wahyuni Pratama, Irham Firdauza