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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER AKRUAL: Jurnal Akuntansi
Erlina Diamastuti, Erlina
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Economics, Econometrics & Finance

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PARADIGMA ILMU PENGETAHUAN SEBUAH TELAAH KRITIS Diamastuti, Erlina
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10, No 1 (2012)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

“Saya pribadi yakin bahwa seseorang bisa menjadi katalisator perubahan, seorang“pengubah” dalam situasi apapun, dalam organisasi apapun. Individu seperti itu adalah ragi yang dapat mengembangkan seluruh roti. Diperlukan visi, prakarsa, kesabaran, rasa hormat, ketekunan, keberanian dan keyakinan untuk menjadi seorang pemimpin yang mengubah” (Covey, S R)
THE INVESTIGATION OF TAXPAYER COMPLIANCE IN TAX AMNESTY Diamastuti, Erlina; Hardanti, Kurniasari Novi
AKRUAL: JURNAL AKUNTANSI Vol 10, No 2 (2019): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n2.p85-104

Abstract

This study aims to interpret taxpayer behavioUr in the implementation of tax amnesty with qualitative approach. The main data sources are from 8 informants. The informant is a taxpayer both personal and business entity in Surabaya who have implemented the tax amnesty program in phase I and II, which starts in July 2016 until December 2016. The results of this study, first few informants disobedient in taxation liability. Secondly, tax amnesty has not made taxpayer obey yet. Conclusion, Tax Amnesty is not a choice but compulsion.Studi ini menginteprestasi perilaku Wajib Pajak dalam pelaksanaan tax amnesty dengan pendekatan kualitatif. Sumber data utama berasal dari 8 informan. Informan tersebut merupakan wajib pajak baik pribadi maupun badan di Surabaya yang telah melaksanakan program tax amnesty pada tahap I dan II yaitu dimulai pada bulan Juli 2016 sd Desember 2016. Hasil Studi ini, Pertama, sebagian informan tidak patuh dalam kewajiban perpajakannya. Kedua, Tax amnesty belum membuat wajib pajak menjadi patuh. Simpulan, Tax Amnesty bukan sebuah pilihan kepatuhan tapi sebuah keterpaksaan.
THE INVESTIGATION OF TAXPAYER COMPLIANCE IN TAX AMNESTY Diamastuti, Erlina; Hardanti, Kurniasari Novi
AKRUAL: JURNAL AKUNTANSI Vol 10, No 2 (2019): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n2.p85-104

Abstract

This study aims to interpret tax payer behavior in the implementation of tax amnesty with qualitative approach. The main data sources were 8 informants. The informant is a taxpayer both business and personal entity in Surabaya who have implemented the tax amnesty program in phase I and II, which starts in July 2016 until December 2016. The results of this study, first few informants disobedient in taxation liability. Second, tax amnesty has not made taxpayer obey yet. The conclusion is tax Amnesty is not a choice but a compulsion.
“Si Peduli” Triple Bottom Line Implementation In Corporate Social Responsibility Perspective (Study On One Of The State-Owned Companies In Indonesia) Diamastuti, Erlina; Romadhon, Fitri
AKRUAL: JURNAL AKUNTANSI Vol 13, No 1 (2021): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v0n0.p%p

Abstract

This study aims to explain and interpret the Corporate Social Responsibility practices of PT Semen Indonesia (Persero) Tbk., which applied in “SI Peduli” program, one of the pillars of SEMEN INDONESIA BERSINERGI besides SI Cerdas, SI Prima, SI Lestari, which are the company’s interpretation on the triple bottom line theory. This study only interpreted “SI Peduli”, a collaborative program between the company and its partners. This research uses a descriptive qualitative approach. Data retrieval using in-depth interview techniques, observation, and documentaries. The data of this research was obtained from eight key informants: two employees of the company and six SMEs Partners. This study finds that, first, the company conducted a partnership program with the core of the plasma. Second, through “SI Peduli”, the company shows its competence and commitment to move forward with the surrounding community. Third, the company with its CSR program improves the welfare of its partners through trainings, mentoring, and exhibition programs. Therefore, it can be concluded that the company is able to translate the Triple Bottom Line into “SI Peduli” as the implementation of its corporate social responsibility.
Co-Authors Kurniasari Novi Hardanti Romadhon, Fitri