Rahmawati Rahmawati
Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret

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PENELITIAN PENGHINDARAN PAJAK DI INDONESIA Nurul Herawati; Rahmawati Rahmawati; Bandi Bandi; Doddy Setiawan
InFestasi Vol 15, No 2 (2019): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i2.6006

Abstract

This study aims to provide an overview of the development of tax avoidance research in Indonesia from 12 accredited national journals ranking 1 2. The study sample included 27 articles that researched tax avoidance in Indonesia over the 2012 – 2018 observation period. Mapping was done by classifying articles based on research topics (antecedents and consequences), population and research samples, tax avoidance proxies, and citation analysis (Hesford, Lee, Stede, Young, 2007). The mapping results show that the publication of the most tax avoidance research in Jurnal Akuntansi (22%). The antecedents topic dominates tax avoidance research and there are 28 antecedent variables from 23 articles. The most widely studied antecedent variable is corporate governance. The consequence topics are 4 articles with 5 variables. The dominating research sample was manufacturing companies (41%) and 63% of articles used a number of samples above 100. The most widely used tax avoidance proxies were ETR, Current ETR, and ETR Cash. The tax avoidance research citation rate reached 163 in the observation period and 67% of the articles received citations. The most cited topics are antecedents of corporate governance, company size, liquidity, leverage, and earnings management.PENELITIAN PENGHINDARAN PAJAK DI INDONESIA
Inovasi Desain, Teknologi, dan Pemasaran Lewat Website Usaha Kecil Menengah Batik dan Lutik (Lurik Batik) di Kecamatan Laweyan Surakarta Anastasia Riani Suprapti; Ratna Endah Santoso; Rahmawati Rahmawati
Jurnal Ekonomi dan Bisnis Vol 19 No 3 (2016)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.758 KB) | DOI: 10.24914/jeb.v19i3.410

Abstract

This applied research aims to improve productivity and to develop existing batik and lurik products in Laweyan District, Surakarta City with design innovation and novel technology. In this program we cooperated with our partners: Batik Dewi (UKM1) and Batik Sinung Rejeki (UKM2). Despite increasing competition of similar products from other areas or even from abroad, batik and batik-patterned (printed and cap [stamped]) textile products still perform well in market.  By and large, we implemented the following approaches in this research: discussion (FGD), workshop, factory operation, training, and group and individual advocacy. Similar to other SMEs in general, batik businesses in Laweyan encounter internal problems such as capital adequacy, design innovation, marketing, and financial management, especially financial administration/ accounting. We offered some alternative solutions to resolve the problems, such as design and technology innovation, factory layout redesign, and web-based marketing. It is also suggested that batik business owners develop batik patterns that are more responsive to market trends and combine the batik and lurik production such as painting and bleaching. In marketing aspect, we also encourage batik business owners to expand their promotion efforts (such as participating to exhibitions in Solo and Java) and to establish close marketing cooperation with related institutions.Abstrak Tujuan penelitian terapan ini adalah untuk meningkatkan produktivitas dan mengembangkan produk batik dan lutik yang ada di wilayah Kecamatan Laweyan Surakarta dengan inovasi desain dan teknologi baru. Program ini bekerja sama dengan mitra UKM Batik Dewi (UKM 1) dan Batik Sinung Rejeki (UKM2) yang terletak di Kecamatan Laweyan. Pengusaha batik Laweyan dengan produknya berupa batik dan tekstil bermotif batik (printing dan cap) dalam era globalisasi sekarang ini ternyata memiliki daya tahan yang baik, ditengah persaingan dengan produk sejenis dari daerah lain maupun dari luar negeri. Secara garis besar pola yang digunakan dalam implementasi penelitian ini meliputi: diskusi (FGD), kerja bengkel, operasional pabrik, pelatihan dan pendampingan (kelompok dan individu). Seperti halnya Usaha Kecil Menengah pada umumnya, pengusaha batik di Laweyan juga menghadapi masalah Internal meliputi  permodalan, inovasi desain, pemasaran, dan manajemen keuangan, yang meliputi administrasi keuangan/pembukuan. Beberapa solusi yang ditawarkan untuk mengatasi permasalahan yang dihadapi diantaranya adalah melakukan Inovasi desain dan teknologi, pengaturan layout pabrik, dan pemasaran lewat web. Selain itu mengembangkan desain motif batik yang lebih diminati pasar diberikan juga untuk pengembangan teknik kombinasi batik-lurik ikat dengan cara lukis dan pengelantangan. Penggunaan media teknologi informasi dan komunikasi untuk promosi lewat website. Adapun untuk usaha pengembangan manajemen pemasaran,  diusahakan media promosi dan menjalin kerjasama pemasaran  dengan instansi terkait, misalnya dengan mengikuti pameran-pameran di Solo dan Jakarta.