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All Journal CERMIN SOSEKHUM PERMANA Journal of Auditing, Finance, and Forensic Accounting JBIMA (Jurnal Bisnis dan Manajemen) Masyarakat Berdaya dan Inovasi Budimas : Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Multiplier: Jurnal Magister Manajemen PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Inayah Adi Sari
Fakultas Ekonomi Universitas Pancasakti Tegal
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Social Sciences Other

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Journal : PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi

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Analisis Perbedaan Penerimaan Pajak di KPP Pratama Tegal Menggunakan Peraturan Pemerintah Nomor 46 Tahun 2013 Dengan Peraturan Pemerintah Nomor 23 Tahun 2018 Nur Intan Fitriani; Inayah Adi Sari; Teguh Budi Raharjo
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 11 No 1 (2019): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v11i1.28

Abstract

Peraturan Pemerintah Nomor 23 Tahun 2018 merupakan pembaharuan dari Peraturan Pemerintah Nomor 46 Tahun 2013. Peraturan Pemerintah Nomor 23 Tahun 2018 diterbitkan pada tanggal 22 Juni 2018 dan berlaku efektif per Juli 2018. Dengan diterbikannya Peraturan Pemerintah Nomor 23 Tahun 2018 ini memberikan kepastian hukum kepada wajib pajak UMKM dan kemudahan serta penyederhanaan pajak dengan penetapan tarif 0,5% dari omzet atau penjualan bruto yang tidak lebih dari 4,8 M dalam satu tahun pajak. Penelitian ini bertujuan untuk mengetahui ada tidaknya perbedaan penerimaan pajak ketika menggunakan Peraturan Pemerintah Nomor 46 Tahun 2013 dengan Peraturan Pemerintah Nomor 23 Tahun 2018. Untuk mengetahui pertumbuhan wajib pajak UMKM yang mendaftar dan perkembangan rata-rata penerimaan pajak di KPP Pratama Tegal ketika menggunakan Peraturan Pemerintah Nomor 46 Tahun 2013 dengan Peraturan Pemerintah Nomor 23 Tahun 2018. Penelitian ini menggunakan metode analisis deskriptif kuantitatif kualitatif. Hasil penelitian ini adalah tidak terjadi perbedaan rata-rata penerimaan pajak yang signifikan ketika menggunakan Peraturan Pemerintah Nomor 46 Tahun 2013 dengan Peraturan Pemerintah Nomor 2018. Rata-rata pertumbuhan wajib pajak mengalami peningkatan sebesar 21,66%. Penerapan Peraturan Pemerintah Nomor 23 Tahun 2018 memperoleh rata-rata penerimaan pajak yang lebih tinggi dibandingkan saat menggunakan Peraturan Pemerintah Nomor 46 Tahun 2013. KPP Pratama Tegal harus bekerja sama dengan instansi terkait untuk menggali potensi penerimaan pajak dari sektor UMKM, meningkatkan kinerja agar penerimaan pajak terus meningkat dan melakukan evaluasi terhadap implementasi Peraturan Pemrintah Nomor 23 Tahun 2018.
Pengaruh Economic Value Added, Market Value Added dan Cash Value Added terhadap Return Saham pada Perusahaan Jakarta Islamic Index yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018 Rachel Larasati; Inayah Adi Sari; Yanti Puji Astutie
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 11 No 2 (2019): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v11i2.47

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh Economic Value Added, Market Value Added dan Cash Value Added terhadap Return Saham baik secara simultan maupun parsial. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dengan pendekatan deskriptif kausal. Sampel yang digunakan adalah perusahaan-perusahaan yang masuk dalam Jakarta Islamic Index yang terdaftar di Bursa Efek Indonesia tahun 2015-2018. Jumlah perusahaan yang dijadikan sampel penelitian ini ada 56 perusahaan dengan menggunakan metode purposive sampling. Sedangkan metode analisis data yang digunakan adalah uji statistik deskriptif, pengujian asumsi klasik, analisis regresi linier berganda, uji signifikansi simultan (uji F), uji signifikansi parameter individual (uji t) dan koefisien determinasi. Berdasarkan hasil penelitian menunjukan Economic Value Added, Market Value Added dan Cash Value Added secara simultan berpengaruh signifikan terhadap Return Saham dengan nilai signifikansi 0,008. Sedangkan secara parsial, Economic Value Added berpengaruh negatif dan signifikan terhadap Return Saham dengan nilai signifikansi 0,013, Cash Value Added berpengaruh signifikan terhadap Return Saham dengan nilai signifikansi 0,009 dan Market Value Added secara parsial tidak berpengaruh terhadap Return Saham dengan nilai signifikansi 0,124
Pengaruh Risk Profile, Good Corporate Governance, Earnings, dan Capital Terhadap Prediksi Financial Distress Pada Bank Perkreditan Rakyat Kristina Nimas Wijayanti; Inayah Adi Sari; Dewi Indriasih
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 10 No 1 (2018): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v10i1.69

Abstract

This study aims to determine the effect of Risk Based Bank Rating on the prediction of financial distress in Rural Banks in the area of ex Residency of Pekalongan with the period of research in 2013 until 2017. This study of financial distress uses a quantitative approach towards all BPR in Indonesia by using purposive sampling method. Data analysis method used is logistic regression analysis with the dependent variable in the form of dummy variables, namely 1 for non-financial distress and 2 for financial distress. Determination of the financial distress category was determined based on the Financial Services Authority Regulation No.5 / POJK.03 / 2015, that BPR with core capital below Rp6 billion indicated experiencing financial difficulties and vice versa. The results of the research showed that (1) Risk Profile represented by the LDR and NPL ratios had a positive and insignificant effect on financial distress. (2) Good Corporate Governance (GCG) represented by the composite value of the self-assessment report on the application of BPR governance has a positive effect but not significant to financial distress. (3) Earnings represented by the ROA ratio have a positive and insignificant effect on financial distress. (4) Capital represented by the CAR ratio has a negative effect and is not significant to financial distress.
Pengaruh Kompetensi, Independensi, Profesionalisme, dan Peran Auditor Internal terhadap Pelaksanaan Good Corporate Governance Azizah Nuraeni Budiningsih; Inayah Adi Sari; Abdulloh Mubarok
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 8 No 2 (2016): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1406.177 KB)

Abstract

The purpose of this study is to determine the influence of competence, independence, professionalism, and the role of internal auditors on the implementation of Good Corporate Governance. The object of his research is BPR located in Central Java Region. The data were collected by using questionnaire method (primary) given to thirty internal auditors working in BPR. The analysis model used in this research is multiple linear regression analysis model which is done with the help of computer program SPSS version 23.0 for windows. The result of simultaneous research shows that the competence, independence, professionalism, and role of internal auditor have significant and significant effect on the implementation of good corporate governance proved by F = 76,975 significant 0,000 <0,05. Partially competence variable have positive and significant influence to the implementation of good corporate governance proved by significant value 0,005 <0,05, variable of independence have positive and significant influence to the implementation of good corporate governance proved with significant value 0,000 <0,05, professionalism variable have positive and significant to the implementation of good corporate governance is evidenced by significant value 0.000<0.05, the variable role of internal auditors have a positive and significant impact on the implementation of good corporate governance evidenced by significant value 0.042 <0.05.
Pengaruh Rasio Laporan Keuangan terhadap Kebijakan Penyaluran Kredit pada Bank Perkreditan Rakyat Konvensional di Indonesit Inayah Adi Sari; Makmur Sujarwo
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 9 No 2 (2017): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (970.238 KB)

Abstract

Loan portfolio is the main activity in the banking sector. These activities generate revenue so that banks in carrying out its functions should be based on the precautionary principle. It is necessary to pay attention to factors such as the ratio of credit loans (NPL), factor capital adequacy ratio (CAR and DPK), the level of the operational efficiency of the bank (BOPO) and the level of profit generated (ROA) . reseach was done in order to determine the effect the relationship between the variables ( NPL, CAR, DPK, ROA and ROA) on the variable number of loans at BPR Konventinal in Indonesia. The method used is quantitative method. This study used cross section data in 2014 -2016 were obtained through an annual financial report on the official website of the financial services authority. This study using purposive sampling method. based on the criteria, there were 41 BPR sampled. Hypothesis testing is done by using multiple linear regression and classic assumptions. T test results showed that the variables NPL significant negative effect on the amount of lending. While the variable CAR, deposits and ROA positive and significant impact on the amount of lending and ROA has no effect on the amount of lending. Based on F test showed that the variables NPL, CAR, DPK, ROA and ROA simultaneously affect the amount of lending. The coefficient of determination shows that the predictive ability of the independent variables fifth by 82% while the remaining 18% are influenced by other variables outside the research
Co-Authors Abdulloh Mubarok Adi Wiratno Agus Setio Widodo Amirah, Amirah Anies Indah Haryanti Aryan Eka Prastya Nugraha, Aryan Eka Prastya Azizah Nuraeni Budiningsih Dewi Indriasih Eko Suyono Fitri Yulianti Gunistiyo, Gunistiyo Gunistyo , M.Si Heny Indriani Kartikasari, Maulida Dwi Kristina Nimas Wijayanti Kristina Wijayanti Maulida Dwi Kartikasari Niken Wahyu Cahyaningtyas Niken Wahyu Cahyaningtyas Nur Intan Fitriani Purwo susongko Rachel Larasati Ratih Hesty Utami Puspitasari Ratih Milati Ilham Riyanto Riyanto Sana Prabowo Siswanto , SH.,MH Siswanto , SH.,MH. Sujarwo, Makmur Susilawati, Agnes Dwita Sutrisno Mohamad Teguh Budi Raharjo Ullum Inti Fahmi Veronika, Aldina Putri Wahyuhastuti, Novika Yana Mulyana Yanti Puji Astuti Yanti Puji Astutie Yayat Hidayat Amir