Article Per Year (5 Year)
p-Index From 2021 - 2026
1.829
P-Index
This Author published in this journals
All Journal Jurnal Tekun AKRUAL: Jurnal Akuntansi Moneter : Jurnal Akuntansi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Profita : Komunikasi Ilmiah dan Perpajakan Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Accounting Research Unit (ARU JOURNAL) Reviu Akuntansi, Manajemen, dan Bisnis Journal of Accounting Taxing and Auditing (JATA) Multifinance Goodwood Akuntansi dan Auditing Reviu Jurnal Pena-Mas Akuntansi
Lawe Anasta
Universitas Mercu Buana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
ANALISA MEKANISME PENGHITUNGAN, PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 PADA PT. BINA SWADAYA KONSULTAN TAHUN 2016 Evi Margoretty Silalahi; Lucky Nugroho; Lawe Anasta
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 9, No 1 (2018)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i1.2600

Abstract

ABSTRACT Income Tax Article (PPH) 21 tax on income in the form of salary, wages, honoraria, allowances, and other payments received or obtained by an individual domestic Taxpayer in respect of employment or occupation, services and activities. Therefore, government agencies and companies paying employees or employees are required to implement the calculation of Article 21 income tax on income received by their employees every month. This research was conducted at PT. Bina Swadaya Consultant. Furthermore, the purpose of this study was conducted to analyze the calculation and withholding of Article 21 Income Tax on employees of PT. Bina Swadaya Consultant, whether it has been in accordance with the Tax Law No.36 of 2008 on Income Tax. This research uses descriptive research method, and data collection technique used is documentation technique. The results of this study indicate that the calculation, deduction, deposit and reporting of PPh 21 applied by PT. Bina Swadaya Consultant is not in accordance with Law No.36 of 2008 on Income Tax article 4 paragraph 1, namely the calculation of Income Tax Article 21 Permanent Employees due to the company does not include attendance allowance in the calculation. Based on that, it is expected that the government through related parties can perform socialization and technical assistance in implementation of Article 21 PPH in enterprises in order to optimize state revenues. Key Words: Calculation of Income Tax (PPH) Article 21, Withholding of Income Tax Article 21   and Provision of Income Tax Article 21
ANALISA PENGARUH DEFERRED TAX ASSET, DEFERRED TAX LIABILITIES DAN TINGKAT HUTANG TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SUB SEKTOR INDUSTRI MAKANAN DAN MINUMAN DI INDONESIA Lawe Anasta
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 6, No 2 (2015)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v6i2.549

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris bahwa Aktiva Pajak Tangguhan (deferred tax asset), Kewajiban Pajak Tangguhan (deferred tax liabilities) dan tingkat hutang berpengaruh terhadap manajemn laba yang diproksi dengan akrual diskresioner. Adapun metode analisis statistik yang digunakan adalah regresi berganda. Hasil penelitian ini menunjukan bahwa secara parsial Kewajiban Pajak Tangguhan(deferred tax liabilities) berpengaruh negatif dan signifikan terhadap manajemen laba, sedangkan Aktiva Pajak Tangguhan (deferred tax asset) dan tingkat hutang tidak berpengaruh signifikan terhadap manajemen laba. Dan secara simultan Aktiva Pajak Tangguhan (deferred tax asset), Kewajiban Pajak Tangguhan(deferred tax liabilities) dan tingkat hutang berpengaruh signifikan terhadap manajemen laba. Kata kunci:  deferred tax asset, deferred tax liabilities, leverage, manajemen  laba    
Analisis Faktor-Faktor Yang Mempengaruhi Capaian Realisasi Anggaran Pada Satuan Kerja Rumah Penyimpanan Benda Sitaan Negara Di Wilayah Jakarta Barat Lawe Anasta; Dedi Purwadi
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i2.004

Abstract

The low absorption of the budget as a manifestation of the estimated performance to be achieved during a certain period of time and expressed in financial terms has an impact on the slow realization of the implementation of government programs and activities. This is especially true if this occurs in the work unit for the state's confiscated objects storage house which is the place for storing state confiscated objects for the purposes of judicial proceedings. This study aims to examine the effect of procurement of goods and services, budget planning, human resources, performance-based budgeting systems on budget realization in the work unit for storing confiscated objects of the state of West Jakarta. The sampling technique used the purposive sampling method of 100 respondents. The data collection method is a survey using a questionnaire distributed to respondents. Data were analyzed using multiple regression analysis. The results of this study conclude that: procurement of goods and services, human resources, and performance-based budgeting systems have a significant positive effect on budget realization, while budget planning has a negative and insignificant effect on budget realization.
PERANAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (Pada Kabupaten dan Kota di Jawa Barat) Lawe Anasta; Nengsih Nengsih
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 1 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.077 KB) | DOI: 10.22441/profita.2019.v12.01.004

Abstract

The purpose of this study to analyze the influence of local tax revenue and local retribution which is proxy by the pattern of budget target and the pattern of financial revenue which is measured by using its influence on local own source revenue at the local revenue office of  district West Java in 2013-2017. And to find out how much the development of increasing Regional Original Income in West Java in 2013-2017. In this study using the theory of stewardship. Regional taxes and regional levies are sources of revenue from Regional Original Revenues. The research design used in this study is causal research with analysis using Multiple Regression to determine the development of Regional Tax and Regional Retribution for five years (2013 - 2017) in West Java. With statistical test units in the form of normality test, classic assumption test and hypothesis test. The dependent variable in this study is Regional Original Income, while the independent variable in this study is Regional Tax and Regional Retribution. Data quality testing shows that data is realized normally by testing The classic assumption is that there is a linear relationship between independent variables in the regression model. The greater the regional tax revenue and regional retribution, the greater the PAD received by the area. The greater the local revenue of west java it shows that the region is able to carry out fiscal decentralization and the dependence on the central government is reduced.The purpose of this study to analyze the influence of local tax revenue and local retribution which is proxy by the pattern of budget target and the pattern of financial revenue which is measured by using its influence on local own source revenue at the local revenue office of  district West Java in 2013-2017. And to find out how much the development of increasing Regional Original Income in West Java in 2013-2017. In this study using the theory of stewardship. Regional taxes and regional levies are sources of revenue from Regional Original Revenues. The research design used in this study is causal research with analysis using Multiple Regression to determine the development of Regional Tax and Regional Retribution for five years (2013 - 2017) in West Java. With statistical test units in the form of normality test, classic assumption test and hypothesis test. The dependent variable in this study is Regional Original Income, while the independent variable in this study is Regional Tax and Regional Retribution. Data quality testing shows that data is realized normally by testing The classic assumption is that there is a linear relationship between independent variables in the regression model. The greater the regional tax revenue and regional retribution, the greater the PAD received by the area. The greater the local revenue of west java it shows that the region is able to carry out fiscal decentralization and the dependence on the central government is reduced.
STUDI EKSPLORATIF TERHADAP OPINI LAPORAN HASIL PEMERIKSAAN ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH YANG MEMPEROLEH OPINI WAJAR DENGAN PENGECUALIAN MENGGUNAKAN CONTENT ANALYSIS (STUDI KABUPATEN/KOTA SE-PROVINSI BANTEN TAHUN 2010-2014) Lawe Anasta; Diah Iskandar
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 1 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.047 KB) | DOI: 10.22441/journal profita.v10i1.2899

Abstract

The purpose of this study is to know and analyze the accounts that are excluded in the financial statements of local governments throughout the Province of Banten from 2010 to 2014 that obtain a fair opinion with the exception, as well as to know and analyze problems in the accounts that excluded those Causing local government financial statements to get a reasonable opinion with the exception. An analysis of the exceptions in the inspection reports on local government financial statements that obtain fair opinions with exceptions is made using content analysis. Content analysis method is a systematic technique in categorizing words into content / charge categories using certain coding rules. Based on the audit report data on the participant's financial statements that obtained the fair opinion with the exception, it can be concluded that the components of the balance sheet that emerged as an excluded account on the audit results report on the participant's financial statements that obtained the fair opinion with the exception were assets, in particular fixed assets. While the components of budget realization reports that often appear as excluded accounts are shopping and revenue. The most frequent shopping expenditures are operating expenditures while the income that often appears as excluded accounts is local revenue.
FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN Lucky Nugroho; Siti Nurrohmah; Lawe Anasta
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 2, No 2 (2018): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.292 KB) | DOI: 10.32897/jsikap.v2i2.79

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh financial distress, profitabilitas, leverage, likuiditas dan ukuran perusahaan pada opini audit going concern. Penelitian ini dilakukan pada Bursa Efek Indonesia (BEI) dengan melakukan akses pada situs www.idx.co.id. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2016. Jumlah perusahaan manufaktur yang dijadikan sampel dalam penelitian ini adalah 78 perusahaan dengan pengamatan selama 6 tahun. Berdasarkan metode purposive sampling, total sampel penelitian adalah 390 sampel. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi logistik. Hasil Financial Distress berpengaruh negatif pada opini audit going concern, leverage berpengaruh negatif terhadap opini audit going concern, sedangkan profitabilitas, likuiditas dan ukuran perusahaan  tidak berpengaruh signifikan terhadap opini audit going concern.
Pengaruh Firm Size, Leverage, Profitability, dan Capital Intensity Ratio Terhadap Effective Tax Rate (ETR) Lawe Anasta; Panji Putranto
Accounting Research Unit (ARU Journal) Vol 3 No 2 (2022): Accounting Research Unit (ARU Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol3iss2pp1-10

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Pengaruh Firm Size, Leverage, Profitability, dan Capital Intensity Ratio terhadap Effective Tax Rate (ETR). Penelitian menggunakan metode purposive sampling dalam melakukan pengumpulan data. Data sekunder ini diperoleh dari laporan keuangan dan laporan taahunan yang terdaftar di BEI. Populasi penelitian ini adalah perusahaan pertambangan di BEI dengan jumlah sebanyak 48 sampel perusahaan periode 2018-2020. Hipotesis penelitian ini adalah Firm Size, Leverage, Profitability, dan Capital Intensity Ratio berpengaruh terhadap Effective Tax Rate (ETR). Hasil dari analisis pengaruh ukuran perusahaan, leverage, profitabilitas, dan rasio intensitas modal terhadap tarif pajak efektif, yang dilakukan secara simultan melalui uji F menunjukkan bahwa secara bersamaan yaitu ukuran perusahaan, leverage, profitabilitas, dan rasio intensitas modal berpengaruh signifikan terhadap tarif pajak efektif sehingga Ha diterima. Namun, secara individual melalui uji t menunjukkan bahwa hanya ukuran perusahaan, profitabilitas, dan rasio intensitas modal yang secara signifikan mampu mempengaruhi tarif pajak efektif (ETR) perusahaan. Kata Kunci : Ukuran Perusahaan, Leverage, Profitabilitas, Rasio Intensitas Modal, Tarif Pajak Efektif, Penghindaran Pajak, Pertambangan
Menganalisis Program Kinerja pada Laporan Keuangan Pemerintah Daerah Kabupaten dan Kota Serang : Studi Kabupaten dan Kota Serang 2017-2021 Lawe Anasta; Vidia Ambarwati
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 3 No. 1 (2023): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v3i1.2219

Abstract

Purpose: Purpose: This study aims to prove, analyze, and determine how to compare the financial performance of the Regional Governments of the Regency and City of Serang for 2017-2021. Methodology/Approach: This study used secondary data by taking data from the BPK Central Office. Results of the 2017-2021 Regional Government Financial Reports for Serang Regency and City with a total of 10 Financial Statements for each local government. The sampling in this study used the Financial Statements of the Regional Government of the Regency and City of Serang. Data were analyzed using a Financial Ratio analysis. Results/findings: The results of the study show that the financial ratios used to measure the financial performance of the Regional Government of the Regency and City of Serang, with a comparison to the Regency of Serang and the City of Serang which have differences in terms of Financial Ratios and can be measured by Financial Ratio Analysis so that you can find out the performance of the Regional Government of Serang Regency and Serang City, the results of this study Serang Regency and Serang City have quite good performance in terms of their Financial Statements.
PENGARUH RASIO LIKUIDITAS, ECONOMIC VALUE ADDED, MARKET VALUE ADDED TERHADAP RETURN SAHAM lawe anasta
Journal of Accounting Taxing and Auditing (JATA) Vol 2, No 1 (2021)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jata.v2i1.583

Abstract

Penelitian ini merupakan penelitian kausalitas dengan pendekatan kuantitatif, pendekatan kuantitatif adalah penelitian dengan memperoleh data yang berbentuk angka atau data kualitatif yang diangkakan. Terdapat 4 variabel didalam penelitian ini, Return Saham sebagai variabel dependen (variabel yang dipengaruhi), sedangkan ketiga variabel lainnya, Rasio Likuiditas, EVA, dan MVA merupakan variabel independen (variabel yang mempengaruhi). Selanjutnya, fakta tersebut diolah dan dianalisis untuk melihat pengaruh variabel bebas dengan variabel terikat. Populasi dalam penelitian ini adalah 18 perusahaan manufaktur food and beverages yang menerbitkan laporan keuangan tahunan yang diaudit dan dipublikasikan di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan purposive sampling dalam menentukan sampel. Berdasarkan hasil pengujian hipotesis pertama (H1) bahwa current ratio bepengaruh negatif signifikan terhadap return saham. Berdasarkan hasil pengujian hipotesis kedua (H2) yang telah dilakukan bahwa economic value added berpengaruh negatif signifkan terhadap return saham. Berdasarkan pengujian yang telah dilakukan bahwa market value added tidak memiliki pengaruh signifikan terhadap return saham. Hasil dari uji R-square dengan nilai 27,5% menunjukkan bahwa pengaruh variabel independen terhadap variabel dependen relatif kecil. Kata Kunci : Rasio Likuiditas, EVA, MVA dan Return Saham
Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Akuntansi Akrual Pada Pemerintah (Studi Kasus Pada Kementerian Sekretariat Negara) Rendra Safa’at; Lawe Anasta
Jurnal Pena-Mas Akuntansi Vol 1, No 1
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jpma.v1i1.8787

Abstract

This study aims to determine the factors that affect the application of accrual accounting to the government. The data used are primary data obtained from the dissemination to 40 respondents. The method used to analyze the relationship and its effect is the method of multiple correlation analysis and t by using SPSS version 23. The results of this study indicate that in terms of personal, the variable level of the competency level, the experience of running the cash base toward accrual, the quality of information technology, the training of financial staff influences the application of accrual basis accounting at the state secretariat ministry. This is evidenced by the result (t-test) shows the significant value of the independent variable. Therefore, the test results of this study state that there is an influence between the variables of accrual basis accounting application at the state secretariat ministry.
Co-Authors Agustine Dwianika Dedi Purwadi DIAH ISKANDAR Evi Margoretty Silalahi Heryaman, Dony Lin Oktris Lucky Nugroho Monalika, Hani Putri Mulyadin, Slamet Nengsih Nengsih Nugraha, Gugun Panji Putranto Rendra Safa’at Siti Nurrohmah Taufik Akbar Vidia Ambarwati