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Presumptive Taxation Scheme: Its Impact On Tax Expense and Taxpayerâ€™s Compliance Zulaikha, Zulaikha; Basuki Hadiprajitno, Paulus Th.
The Indonesian Journal of Accounting Research Vol 20, No 1 (2017): IJAR January 2017
Publisher : The Indonesian Journal of Accounting Research

Abstract: The presumptive taxation scheme under the Government Regulation 46 of 2013 are available for certain taxpayers who earn income from the business with a gross turnover of no more than Rp4,8 billion per year. The regulations impose final income tax by 1% of the gross turnover. The objectives of this study are to examine the impact of the taxation scheme on the income tax expense of the cooperative taxpayers. Also, this study explores the taxpayer accounting capability, perceptions, and preferences to the Government Regulation No 46 of 2013 on their influence on the tax payer's voluntary compliance. Surveys collected the primary and secondary data used on 257cooperatives. There is six hypothesis, compare cooperative's tax expense tests the first means between the presumptive and the regular taxation scheme. Multiple regression tests the second hypothesis until the sixth. The results show that the tax expense averages based on presumptive scheme less than that is subject to the regular system.The findings also show that the sum of the potential government revenue from the presumptive scheme less than from the regulation system. Furthermore, taxpayers' perceptions of the presumptive taxation model and accounting capability of the taxpayers have positive impact significantly on their preference to the presumptive taxation model; and the taxpayers' perceptions, accounting capability, and the preference to the presumptive taxation model have positive impact significantly on their taxpayers' voluntary compliance. All hypothesis proposed is supported by the empirical evidence.Â Abstrak: Skema perpajakan menurut Pemerintah 46 tahun 2013 diperuntukkan bagi wajib pajak tertentu tertentu yaitu wajib pajak yang memperoleh peredaran bruto tidak lebih dari Rp4,8 miliar per tahun. Peraturan ini mengenakan pajak penghasilan pada wajib pajak tersebut sebesar sebesar 1% dari omset bruto yang bersifat final. Tujuan dari penelitian ini adalah untuk menguji dampak skema perpajakan tersebut pada beban pajak penghasilan wajib pajak koperasi. Selain itu, studi ini mengekplorasi kemampuan pembayar pajak, persepsi dan preferensi pengurus kopersi terhadap Peraturan Pemerintah No. 46 tahun 2013 dan pengaruhyna terhadap kepatuhan wajib pajak. Penelitian ini menggunakan data primer dan data sekunder yang dikumpulkan dalam survei terhadap 257 koperasi di Jawa Tengah. Ada enam hipotesis yang diajukan, yang pertama diuji dengan membandingkan cara-cara pengeluaran pajak koperasi antara skema pajak dengan skema final dan dan skema perpajakan reguler. Hipotesis kedua sampai keenam diuji dengan regresi berganda. Hasil penelitian menunjukkan bahwa beban pajak penghasilanÂ versi PP Nomor 46 2013 (presumptive system) lebih kecil dari pada beban yang dihitung dengan sistem reguler (UU Nomor 36 Tahun 2008). Hasil penelitian juga menunjukkan jumlah potensi penerimaan pemerintah dari skema Presumptive (dugaan) lebih kecil dari pada skema penghitungan berdasarkan UU nomor 36 tahun 2008. Lebih lanjut, temuan juga menunjukkan bahwa persepsi wajib pajak atas presumptive taxation model dan kemampuan akuntansi pembayar pajak memiliki dampak positif signifikan pada preferensi mereka terhadap presumptive taxation model; dan persepsi wajib pajak, kemampuan akuntansi, dan preferensi wajib pajak atasa presumptive taxation model memiliki dampak positif yang signifikan pada kepatuhan sukarelan wajib wajib pajak. Semua hipotesis yang diajukan terdukung secara empiris.

STRUKTUR KEPEMILIKAN, MEKANISME TATA KELOLA PERUSAHAAN, DAN BIAYA KEAGENAN DI INDONESIA (Studi Empirik pada Perusahaan di Bursa Efek Indonesia) Hadiprajitno, Paulus Basuki
JURNAL AKUNTANSI DAN AUDITING Volume 9, Nomor 2, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study is to examine the effect of corporate governance (the ownersâ€™s character and thegovernance mechanism) on agency cost. This research shows that family ownership, financialinstitution ownership, government ownership, and foreign ownership have negative effects onagency cost that is proxied as managerial operation cost and or as assets turnover, compared topublic ownership. Furthermore, ownership concentration of at least 5 percent each is not provento effect the agency cost. Results of other examination show that the proportion of independentboard and the number of board meetings have negative effects to the agency cost that is proxiedas assets turnover. However, these two variables and the number of audit committee meetinghave the opposite effect to the agency cost when it is proxied as managerial operation cost.Theseinconsistencies are caused by the ineffective implementation of corporate governance mechanismin Indonesia even after 10 years of implementation.

PENGAWASAN IMPELEMENTASI â€œGREEN ACCOUNTINGâ€ BERBASIS UNIVERSITY SOCIAL RESPONSIBILITIES (USR) DI UNIVERSITAS NEGERI SEMARANG SERTA STUDI KOMPARASI UNIVERSITAS SE-KOTA SEMARANG Sari, Maylia Pramono; Hadiprajitno, Paulus Basuki
JURNAL AKUNTANSI DAN AUDITING Volume 9, Nomor 2, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Implementing Green Accounting based on the Corporate Social Responsibility (CSR) begins tobe rapidly implemented in Indonesia. The shift of paradigm and companyâ€™s orientation to paymore attention to all stakeholders gives impacts on the companyâ€™s social role and responsibilitieswhich is commonly called as the Corporate Social Responsibilities (CSR). In higher education,the Universityâ€™s responsibilities for society is called University Social Responsibility(USR), is basically an ethical policy which influences the quality of universityâ€™s communityperformance that consists of students, officers, lecturers and all the universityâ€™s staffs throughthe management that responsible toward education, cognitive, employment and environmentwhich are produced by university through some interactive dialogue with society aiming forproducing and developing sustainable human resources. So is Semarang State University as aconservation university which implements University Social Responsibility (USR) to achieve theGood University Governance (GUG). Based on the above statement of problems, this researchaims to gain proofs and investigate, measure and examine the performance of Semarang StateUniversityâ€™s management board whether or not they have conducted the USR well. Beside that,this research also aims to compare the performance and social responsibility between SemarangState University as a Conservation University and other University in Semarang. Has SemarangState University as a conservation university which indeed possesses more conservation valuescompare to the other universities been able to successfully carry out its social responsibilitybetter? In this research, the population used were all universities located in Semarang. In testingthe hypothesis the research used the Independent Sample T Test as confirmation, that is as atesting tool which is used to analyze the comparison by using T Test for two samples whichmatched because the data distributed normally. It aims to find out whether both group have thesame average or significantly different. The research result shows that simultaneously there is nosignificant difference in terms of performance and and social responsibility between SemarangState University as a conservation university compare to the other universities in Semarang.Partially, from four variables used to conduct the test, there is only one variable, that is theEnvironmental Involvement which is statistically has a significant dofference between SemarangState University to the other universities in Semarnag. Meanwhile the other three variables, theyare Environmental Awareness, Environmental Reporting and Environmental Audit, do not showany significant difference. Suggestion for Semarang State University as a conservation universityis to improve the performance and responsibility especially in terms of Environmental Reportingand Environmental Audit.

PENGARUH KARAKTERISTIK DEWAN DAN STRUKTUR KEPEMILIKAN TERHADAP LUAS PENGUNGKAPAN SUSTAINABILITY REPORTING Situmorang, Roniasi; Basuki Hadiprajitno, Paulus Th
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (112.914 KB)

The purpose of this study is to examine the influence of board characteristics and ownership structure toward sustainability reporting disclosure which integrated by annual reports for all listed manufacturing company on the Indonesia Stock Exchange in the year 2013-2014. Board characteristicsused in this study are size of commisioner, independent commisioner, size of director, and the existence of female directors, and ownership structure used in this study are public ownership and institusional ownership. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the year 2013-2014. Total sample is 212 annual report companies as determined by purposive sampling method. This research analyzes sustainability reporting disclosure in annual reports by the method of content analysis. Data analysis was performed with the classical assumption and hypothesis testing of regression method. The results of this study indicate that independent commisioner, size of director, and institusional ownership did not have significant influence to the sustainability reporting disclosure. Size of commisioner, the existence of female directors, and public ownership had significant influence to sustainability reporting disclosure.

ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG Pinayungan, Iunike Karyasari; Basuki Hadiprajitno, Paulus Th
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.604 KB)

The aims of this study is to examine the effect of characteristic corporate governance, such as ownership concentration, independent board of commissioners, CEO tenure, audit committee size and number of audit committee meetings on audit report lag. This study uses company size, type of auditor and profitability as control variables.The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015, 2016, and 2017. Based on the purposive sampling method, there are 79 companies that met the sampling criteria. Data analyzed with test of classic assumption and examination of hypothesis with multiple linear regression method. Result of this research indicates that number of audit committee meetings has negative significant effect on audit report lag, meanwhile , independent board of commissioners has positive significant effect on audit report lag. But on the other hand, ownership concentration, CEO tenure and audit committee size has insignificant effect on audit report lag.

PENGARUH MEKANISME TATA KELOLA PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP STRUKTUR MODAL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2011-2013) Reminov, Melvin Mikha; Hadiprajitno, Paulus Basuki
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.972 KB)

The purpose of this study is to examine the influence of corporate governance mechanisms and ownership structure to capital structure. The dependent variable is capital structure which is proxied as debt ratio (DR). Independent variable are corporate governance mechanism which is proxied by size of the board of commissioners, size of the board of independent commissioners, size of the board of directors, size of the audit committee. Ownership structure which is proxied by managerial ownership and institutional ownership. This study was used secondary data from annual reports of manufacturing companies which were listed on Indonesia Stock Exchange in 2011-2013. Samples were 40 manufacturing companies. This study used purposive sampling method and multiple linear regression as the analysis method. Before being conducted by regression test, it was examined by using the classical assumption tests. The results of this study indicate that the size of the board of commisioners, size of the board of independent commisioners, size of board committee, and institusional ownership did not have significant influence to the agency cost. The size of the board of directors and managerial ownership have significant influence to capital structure.

Perspektif Model TAM Dalam Adaptasi Pembelajaran Akuntansi Melalui E-Learning Selama Pandemi COVID-19 Ira Setiawati; Paulus Th. Basuki Hadiprajitno; Muhammad Noor Ardiansah
Jurnal Akuntansi Bisnis Vol 19, No 1: Maret 2021
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v19i1.3471

This study aims to analyze students' intention to do online-accounting learning during the Covid-19 pandemic by adapting the Technology Acceptance Model (TAM) model. Testing the TAM model during a pandemic in the Indonesia context is expected to reveal the determinants of behavior in online accounting learning, which requires a comprehensive acknowledgment of knowledge, skills, and attitude, directly affected during a pandemic. The population is accounting students in Central Java, who were given an online questionnaire. A sample of 766 data was analyzed with the equation model structure (SEM) using WrapPLS. The results show that Perceived Ease of Use, Perceived Usefulness has a significant effect on E-Learning Actual Usage mediated by the Behavior Intention variable. These results further strengthen the TAM model in the context of the Covid-19 pandemic.

PENGARUH SURPLUS ARUS KAS BEBAS, KUALITAS AUDIT, LEVERAGE, UKURAN PERUSAHAAN, DAN ARUS KAS RELATIF TERHADAP MANAJEMEN LABA Fariska Yonsa Ronikusuma; Paulus Th Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 7, Nomor 3, Tahun 2018
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (806.925 KB)

Disclosure of information on corporate profits is often manipulated by company managers for their own benefit. High cash receipts and low expenditures become a profitable difference in the company's cash flow statement, the more vulnerable there is fraud committed by internal parties. The free cash flow or known as the free cash flow surplus for the company is for the development and reserves for repayment of debt that has not been repaid but is different from the objective of the investor as an additional return on the investment they give to the company, with this difference will lead to more imbalanced information given by the company to investors. To prevent fraudulent cash flow surpluses from occurring freely, an independent committee was formed whose purpose was to audit the performance of earnings management. This study aims to determine the magnitude of the effect of free cash flow surplus and auditor quality used with Big4 and Non Big4 audit measures, leverage, company size and relative cash flows from all mining sector companies that are now the trend of conversation in various corruption cases on earnings management in Indonesia.This research uses purposive sampling technique with a sample of 26 mining companies for 4 years and produces 104 financial reports recorded and registered on the Stock Exchange in 2013 to 2016. The data that has been obtained is then analyzed with several tests namely, descriptive statistical test, assumption test classic, multiple regression analysis, moderate multiple linear regression (residual test) using IBM SPSS 22 software application.The results of this study indicate that the free cash flow surplus has a positive and significant effect on earnings management. On audit quality has a negative influence on earnings management and firm size which has a significant positive effect on earnings management, but not with leverage and relative cash flows that have no effect.

ANALISIS PENGARUH TATA KELOLA PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP STRUKTUR MODAL (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017) Giovanni Osvald Eko Prasetyo; Paulus Th Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.17 KB)

This study aims to analyze affect of coorporate governance and ownership structure toward capital structure of financial reports to the manufacturing companies with control variables firm size and asset tangibility. Capital structure is proxied by Debt to Asset Ratio (DAR) as a measure of financial performance based on the company’s operations. The examined factors of this research are outside director, board size, audit committee size, managerial ownership and institutional ownership as the independent variables while firm size,asset tangibility and profitability as control variables.The sample in this research were manufacturing companies listed in Indonesian Stock Exchange (IDX) in the period 2015-2017. The number of sample used were 43 companies listed were taken by purposive sampling. The method of analysis of this research used multiple liniear regression. The result of this research shows that institutional ownership has a positive significant effect toward capital structure, board size has a negative significant effect toward capital structure. Meanwhile variable outside director, audit comittee size and managerial ownership have no significant effect toward capital structure. This research also find that the control variables which are profitability have significant and negative effect to capital structure and for the firm size and asset tangibility have not significant effect

PENGARUH CORPORATE GOVERNANCE, ARUS KAS BEBAS DAN LEVERAGE TERHADAP MANAJEMEN LABA Romarion Utama Siregar; Paulus Th Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.087 KB)

This study aims to analyze and provide empirical evidence of the influence of the implementation of corporate governance mechanisms on earnings management at manufacturing companies listed on the Indonesia Stock Exchange. The independent variables used are corporate governance represented by institutional ownership, board of directors, board of independent comissioners, supported by free cash flow, firm size, and leverage while the dependent variable used is earnings management. The populations in this study are manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2016. The sample of this study consists of 318 companies listed in Indonesia Stock Exchange. The data that was used in this study was secondary data and sample selection using purposive sampling method. The analysis model uses multiple linear regression analysis. Based on the results of the analysis shows that the variable of institutional ownership has a positive effect on earnings management, but the hypothesis is rejected because contrary to hypothesis of this study which institutional ownership negatively affect earnings management. Variable free cash flow have significant influence toward earnings management, while variable board of directors, board of independent comissioners, firm size and leverage have no significant effect on earnings management.

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