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<![CDATA[INTEGRITAS MORAL WAJIB PAJAK, PEMILIHAN BENTUK BADAN USAHA, DAN PENGETAHUAN TENTANG PERPAJAKAN TERHADAP TINDAKAN PENGHINDARAN PAJAK ]]>
<![CDATA[Mahmudi, Hafidz]]>;
<![CDATA[Kusmuriyanto, Kusmuriyanto]]>
<![CDATA[ Accounting Analysis Journal Vol 3 No 4 (2014): November 2014 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v3i4.4214
<![CDATA[Tujuan penelitian ini untuk mengetahui apakah integritas moral wajib pajak, pemilihan bentuk badan usaha, dan pengetahuan tentang perpajakan berpengaruh secara parsial atau simultan terhadap tindakan penghindaran pajak. Populasi penelitian ini adalah seluruh pedagang pasar yang menjadi pelaku UMKM di Surakarta. Sampelnya adalah 83 pedagang pasar di 12 pasar tradisional di Kota Surakarta. Alat analisis menggunakan analisis deskriptif dan linear berganda. Hasil pengujian menunjukkan bahwa integritas moral wajib pajak berpengaruh secara parsial terhadap tindakan penghindaran pajak, pemilihan bentuk badan usaha tidak berpengaruh secara parsial terhadap tindakan penghindaran pajak, pengetahuan tentang perpajakan berpengaruh secara parsial terhadap tindakan penghindaran pajak, dan secara simultan seluruh variabel independen berpengaruh terhadap tindakan penghindaran pajak. Sehingga antara harus dijalin kerjasama dari KPP Pratama Kota Surakarta dengan dinas koperasi dan UMKM guna menekan jumlah terjadinya tindakan penghindaran pajak untuk meningkatkan penerimaan pajak dari pelaku UMKM.The purpose of this study was to determine that whether tax payers moral integrity, form of bussiness entity selection, and knowledge of tax is partially or simultaneously toward tax avoidance action. Populations of this study are all of traditional market seller who become an UMKMâs doer in Surakarta. Sample of this study are 83 respondent in 12 traditional market at Surakarta. Test equipment used is descriptive analysis and linear regression. Result of this study showed that: tax payers moral integrity partially had affect on the tax avoidance action. Form of business Entity selection doesnât had affect on tax avoidance action. Knowledge of tax partially had affect on tax avoidance action. And tax payers moral integrity, Form of business entity selection, and knowledge of tax simultaneously had an affect on tax avoidance action. So it should encourage cooperation between the KPP Pratama Surakarta and the department of cooperatives and UMKMs in order to reduce the amount of tax avoidance measures to increase tax revenues from UMKMs.]]>
<![CDATA[PENGARUH KEADILAN, ADMINISTRASI PERPAJAKAN, PENGETAHUAN DAN PEMAHAMAN WAJIB PAJAK TERHADAP TAX AVOIDANCE ]]>
<![CDATA[Lestari, Wahyu]]>;
<![CDATA[Kusmuriyanto, Kusmuriyanto]]>
<![CDATA[ Accounting Analysis Journal Vol 4 No 4 (2015): November 2015 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v4i4.9106
<![CDATA[Penelitian ini bertujuan untuk mengetahui apakah keadilan, administrasi perpajakan serta pengetahuan dan pemahaman wajib pajak berpengaruh secara parsial atau simultan terhadap tax avoidance. Populasi penelitian ini adalah wajib pajak yang terdaftar di KPP Pratama Semarang Candisari yang berjumlah 97.170. Sampel dalam penelitian ini brjumlah 100 wajib pajak yang melapor SPT tahunan. Analisis data penelitian menggunakan analisis deskriptif dan regresi berganda dengan program SPSS versi 21. Hasil penelitian menunjukkan bahwa secara parsial, keadilan dan administrasi perpajakan tidak berpengaruh terhadap tax avoidance, sedangkan pengetahuan dan pemahaman wajib pajak berpengaruh terhadap tax avoidance. Secara simultan, keadilan, administrasi perpajakan serta pengatahuan dan pemahaman wajib pajak berpengaruh terhadap tax avoidance. Keterbatasan penelitian ini adalah tidak menggunakan variabel jenis sikap dan perilaku wajib pajak, sehingga tidak dapat diketahui pengaruh sikap wajib pajak dalam melakukan tindakan penghindaran pajak. Keterbatasan yang lain dalam penelitian ini adalah hanya meneliti pada satu KPP. Saran untuk peneliti selanjutnya, diharapkan menambah jumlah variabel independen serta menambah objek penelitian. The purpose of this research was to determine that fairness, tax administration, and understanding of tax payers affect partially or simultaneously to tax avoidance. Population of this research are taxpayers that have been registered in KPP Pratama Semarang Candisari, total 97.170. Total sample are 100 respondents tax payer who report annually SPT. This research use discriptive analysis and multiple regression that supported by SPSS programs of 21 version. The results of this research show that partially, fairness and tax administration do not have any influence to the tax avoidance but the understanding of taxpayers affect the taxavoidance. Simultaneously, fairness, tax administration and the understanding of taxpayers give influence to tax avoidance. The limitation of this research is not use the attitude of the taxpayers as a variable. The other limitation is only one office that be analyzed. Recomendation for next research, to increase independent variable and increase office that be analyzed.]]>
<![CDATA[IMPLEMENTASI PEMBELAJARAN KOOPERATIF STUDENT TEAM ACHIEVEMENT DIVISIONS (STAD) DALAM UPAYA MENINGKATKAN HASIL BELAJAR SISWA PADA MATA DIKLAT PRODUKTIF KOMPETENSI MENGELOLA KARTU PIUTANG ]]>
<![CDATA[Kusmuriyanto, -]]>;
<![CDATA[Burhan, -]]>
<![CDATA[ Dinamika Pendidikan Vol 4, No 2 (2009): December 2009 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Negeri Semarang ]]>
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DOI: 10.15294/dp.v4i2.355
<![CDATA[Beginning observation in vocational school Cut Nya’Dien show that result of study in accounting subject is low. The result of middle semester year 2006/2007 with completed study only 31% of 36 student. STAD Cooperative learning increase the result of study. Proved with the increation number of mean in each cycle are cycle I (59.23), cycle II (69.09), cycle III (81.23). Affective result of study, classical study completing reach 45.7% in cycle I, while in a cycle II reach 62.8%, and in cycle III reach 77.14%. So, in a cycle III the result of study in cognitive and affective of student increase. Cooperative learning model STAD could be as an alternative learning for the teacher in the way to increase the result of study. Be expected teacher facilitating book as a complementary in learning process to increase student knowledge, and motivate student to be active in learning process individually and group Key words : STAD cooperative learning, the result of study, managed account receivable.]]>
<![CDATA[The Influences of Knowledge on Taxation, Tax Payers Moral Integrity, Tax Benefits Perception, and Tax Sosialization on Tax Avoidance Action ]]>
<![CDATA[Christiani, Ester Victorya]]>;
<![CDATA[Kusmuriyanto, Kusmuriyanto]]>
<![CDATA[ Accounting Analysis Journal Vol 5 No 3 (2016): August 2016 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v5i3.11174
<![CDATA[Tujuan penelitian ini untuk mengetahui apakah pengetahuan tentang perpajakan, integritas moral wajib pajak, persepsi manfaat pajak, dan sosialisasi pajak berpengaruh secara parsial atau simultan terhadap tindakan penghindaran pajak. Populasi penelitian ini adalah wajib pajak yang terdaftar di KPP Pratama Semarang Gayamsari yang berjumlah 36.598. Sampel dalam penelitian ini berjumlah 107 wajib pajak yang melapor SPT tahunan. Analisis data penelitian menggunakan analisis deskriptif dan regresi linear berganda dengan program SPSS versi 21. Hasil penelitian menunjukkan bahwa pengetahuan tentang perpajakan berpengaruh secara parsial terhadap tindakan penghindaran pajak, integritas moral wajib pajak berpengaruh secara parsial terhadap tindakan penghindaran pajak, persepsi manfaat pajak tidak berpengaruh secara parsial terhadap tindakan penghindaran pajak, dan sosialisasi pajak berpengaruh secara parsial terhadap tindakan penghindaran pajak, sedangkan secara simultan seluruh variabel independen berpengaruh terhadap tindakan penghindaran pajak.
The purpose of this research is to determine whether knowledge of taxation, moral integrity of the taxpayer, tax benefit perception, and tax socialization are partially or simultaneously toward to the actions of tax avoidance. Populations of this research were taxpayers that have been registered in KPP Pratama Semarang Gayamsari total 36.598. The sample in this research was 107 taxpayers who reported annual SPT. Research data analysis used descriptive analysis and multiple linear regression with SPSS version 21 program. The result of this research showed that knowledge of taxation had partial effect to the actions of tax avoidance, moral integrity of the taxpayer had partial effect to the actions of tax avoidance, tax benefit perception did have partial effect to the actions of tax avoidance, and tax socialization had partial effect to the actions of tax avoidance. Meanwhile, simultaneously all independent variables influenced the actions of tax avoidance.]]>
<![CDATA[The Effect of Related Party Transaction, Leverage, Commissioners and Directors Compensation on Tax Aggressiveness ]]>
<![CDATA[Azizah, Nur]]>;
<![CDATA[Kusmuriyanto, Kusmuriyanto]]>
<![CDATA[ Accounting Analysis Journal Vol 5 No 4 (2016): November 2016 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v5i4.10726
<![CDATA[Penelitian ini bertujuan menganalisis pengaruh transaksi pihak berelasi, leverage, dan kompensasi Dewan Komisaris dan Direksi terhadap agresivitas pajak perusahaan. Populasi penelitian ini adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia periode tahun 2012-2014. Pemilihan sampel menggunakan metode puposive sampling dan diperoleh sampel akhir 27 perusahaan. Alat analisis yang digunakan untuk menguji hipotesis adalah IBM SPSS Statistics Version 21. Hasil penelitian menunjukkan bahwa transaksi pihak berelasi berpengaruh positif signifikan terhadap tingkat agresivitas pajak, leverage tidak berpengaruh signifikan terhadap tingkat agresivitas pajak, kompensasi Dewan Komisaris dan Direksi tidak berpengaruh signifikan terhadap tingkat agresivitas pajak. Perlu dilakukan pengawasan yang lebih intens pada praktik-praktik transaksi pihak berelasi antar perusahaan-perusahaan agar tidak dijadikan sebagai mekanisme perusahaan untuk melakukan penghindaran pajak
The aims of this research are to examine the effect of related party transactions, leverage, and the Board of Commissioners and Directors compensation on tax aggressiveness. The population in this research is non-financial companies listed on the Indonesia Stock Exchange year period 2012-2014. The sample selection using purposive sampling method and get 27 companies sampel. This research used IBM SPSS Statistics Version 21 software as the instrument to test the hypotheses. The results showed that the related party transactions has a significant positive effect on tax aggressiveness, leverage has no significant effect on tax aggressiveness, the Board of Commissioners and Board of Directors compensation has no significant effect on tax aggressiveness. Itâs necessary a more intense supervision on the practices of related party transactions between companies that are not used as a mechanism companies for tax evasion.]]>
<![CDATA[Factors Affecting Taxpayersâ Satisfaction of E-Billing System Users ]]>
<![CDATA[Nurhayati, Nurhayati]]>;
<![CDATA[Kusmuriyanto, Kusmuriyanto]]>
<![CDATA[ Accounting Analysis Journal Vol 6 No 2 (2017): July 2017 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v6i2.15408
<![CDATA[Penelitian ini bertujuan untuk menguji apakah persepsi kegunaan, kualitas sistem informasi, kualitas informasi, dan kualitas pelayanan pajak berpengaruh secara parsial dan simultan terhadap kepuasan wajib pajak pengguna e-billing system. Populasi penelitian ini adalah wajib pajak pengguna e-billing system yang terdaftar di KPP Pratama Semarang Barat sejumlah 7.426 wajib pajak. Metode pengambilan sampel menggunakan convenience sampling dengan jumlah sampel yang digunakan sebanyak 97 responden. Metode analisis yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan analisis regresi linier berganda dengan program SPSS Versi 21. Hasil penelitian ini menunjukkan bahwa persepsi kegunaan dan kualitas informasi secara parsial berpengaruh positif terhadap kepuasan wajib pajak pengguna e-billing system. Kualitas sistem informasi dan kualitas pelayanan pajak secara parsial tidak berpengaruh terhadap kepuasan wajib pajak pengguna e-billing system. Persepsi kegunaan, kualitas sistem informasi, kualitas informasi, dan kualitas pelayanan pajak secara simultan berpengaruh terhadap kepuasan wajib pajak pengguna e-billing system. Kesimpulan dalam penelitian ini adalah kepuasan wajib pajak pengguna e-billing system dipengaruhi oleh variabel persepsi kegunaan dan kualitas informasi.
The study aimed to examine the effect of perceived usefulness, quality of information system, quality of information, and quality of tax service partially and simultaneously to taxpayer satisfaction of e-billing system users. The population in this study are taxpayer of e-billing system users registered in KPP Pratama Semarang Barat with total number of 7.426 taxpayers. The sampling technique used in this research is convenience sampling with a sample of 97 respondents. The analysis method used in this research is descriptive statistical analysis and multiple regression analysis with SPSS version 21 programs. The results showed that perceived usefulness and quality of information partially positive effect to taxpayer satisfaction of e-billing system users. Quality of information system and quality of tax service partially not effect to taxpayer satisfaction of e-billing system users. Perceived usefulness, quality of information system, quality of information, and quality of tax service had an effect to taxpayer satisfaction of e-billing system users. The conclusion in this research is taxpayer satisfaction of e-billing system users influenced by variable of perceived usefulness and quality of information.]]>
<![CDATA[Inisiasi Pembentukan Bumdes Bersama untuk Meningkatkan Perekonomian Desa di Kecamatan Jambu Kabupaten Semarang ]]>
<![CDATA[Kusmuriyanto, Kusmuriyanto]]>;
<![CDATA[Feriady, Muhammad]]>;
<![CDATA[Susilowati, Nurdian]]>
<![CDATA[ Jurnal Abdimas Vol 23, No 2 (2019): December ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat (LP2M), Universitas Negeri Semarang ]]>
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<![CDATA[Tujuan dari pengabdian ini adalah untuk memberikan pengetahuan dan pendampingan kepada Pelaksana Badan Usaha Milik Desa serta perwakilan warga dengan kaitanya dalam pembentukan BUMDes Bersama berbasis Lembaga Keuangan Mikro. LKM BUMDes ini dimaksudkan dalam rangka melakukan pemberdayaan ekonomi masyarakat Kecamatan Jambu yang potensial. Permasalahan yang timbul selama ini adalah masih banyaknya system pengijon, rentenir dan tebas panen dalam memberikan kredit kepada masyarakat. Hal ini tentunya merugikan bagi masyarakat Kecamatan Jambu yang sebagaian besar berprofesi pada sector pertanian. Permasalahan selanjutnya yang dihadapi oleh desa di kecamatan Jambu adalah kurang adanya kecakapan dan pengetahuan tentang pengelolaan BUMDes. Adanya pengabdian ini diharapkan dapat menambah pengetahuan dan pemahaman pemerintahan desa di kecamatan Jambu, dan masyarakat tentang pengelolaan BUMDes. Disamping hal tersebut adanya pengabdian ini nantinya dapat menghasilkan model ideal lembaga keuangan mikro BUMDes yang mampu memberdayakan masyarakat. ]]>
<![CDATA[The Influence of Book Tax Differences, Operating Cash Flow, Leverage, and Firm Size towards Earnings Persistence ]]>
<![CDATA[Maqfiroh, Catur Sari]]>;
<![CDATA[Kusmuriyanto, Kusmuriyanto]]>
<![CDATA[ Accounting Analysis Journal Vol 7 No 3 (2018): November 2018 ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/aaj.v7i3.19468
<![CDATA[The purpose of this research is to obtain empirical evidence concerning the influence of book tax differences, operating cash flow, leverage, and firm size to earnings persistence. Population in this research is company of consumer goods industry sector which registered in Indonesia Stock Exchange in 2011-2016. Years observed are 2012-2015. Sampling technique is using purposive sampling, gained 22 samples out of 33 companies. There are 85 units of analysis in this study. The analysis techniques used are descriptive statistic and multiple regression by using SPSS program. The result of the research shows that book tax differences indicated by large negative book tax differences has significant and negative influence on earnings persistence. Besides, large positive book tax difference has no influence on earnings persistence. Operating cash flow and firm size in this study are proved to have no influence on earnings persistence. Leverage is proved to have negative and significant influence on the persistence of earnings. The conclusion of this research is that earnings persistence is influenced by large negative book tax difference and leverage.]]>
<![CDATA[The Effect of Human Resources Competency and Accrual Based Government Accounting Standard Implementation on the Quality of Local Government Financial Statement with the Implementation of Internal Control System as a Mediating Variable ]]>
<![CDATA[Suliyantini, Liani]]>;
<![CDATA[Kusmuriyanto, Kusmuriyanto]]>
<![CDATA[ Accounting Analysis Journal Vol 6 No 1 (2017): March 2017 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v6i1.20022
<![CDATA[Penelitian ini bertujuan untuk memperoleh bukti secara empiris tentang pengaruh kompetensi sumber daya manusia dan standar akuntansi pemerintahan (SAP) basis akrual terhadap kualitas laporan keuangan dengan sistem pengendalian intern sebagai variabel mediasi. Populasi dalam penelitian ini adalah pegawai pemerintah di SKPD Kabupaten Banyumas. Pengambilan sampel menggunakan kuesioner dengan teknik purposive sampling yang menghasilkan 89 sampel. Teknik analisis menggunakan pendekatan SEM dengan bantuan SmartPLS 3.0. Hasil penelitian menunjukkan bahwa SAP berbasis akrual dan sistem pengendalian intern berpengaruh signifikan terhadap kualitas laporan keuangan. Kompetensi sumber daya manusia berpengaruh tidak signifikan terhadap kualitas laporan keuangan. Kompetensi sumber daya manusia dan penerapan SAP berpengaruh positif signifikan terhadap penerapan sistem pengendalian intern Sistem pengendalian intern dapat menjadi variabel mediasi untuk pengaruh tidak langsung kompetensi sumber daya manusiadan SAP terhadap kualitas laporan keuangan. This study is aimed to get empirical evidence about the influence of human resource competency and implementation of accrual-based government accounting standards (GAS) on financial report quality with internal control system as a mediating variable. The population is government employees in SKPD Banyumas. The technique for taking the sample was by using questionnaire with purposive sampling that resulted 89 sample. Data were analyzed using the approach SEM with the help of SmartPLS 3.0. The result was the implementation of accrualbased GAS and internal control system had significant effect on the quality of financial report. Human resource competency had no significant effect on the quality of financial report. Human resource competency and accrual-based GAS had significant effect on the implementation of internal control system. Hence, internal control system could play a role as an intervening variable for the indirect effect of human resource competency and accrual-based GAS on the quality of financial report.]]>
<![CDATA[Conservation-Based Teaching Materials of Financial Accounting: A Learning Innovation ]]>
<![CDATA[Kusmuriyanto, Kusmuriyanto]]>;
<![CDATA[Astuti, Dwi Puji]]>
<![CDATA[ Dinamika Pendidikan Vol 15, No 2 (2020): December 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Negeri Semarang ]]>
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DOI: 10.15294/dp.v15i2.27189
<![CDATA[This study aimed to determine the effectiveness of conservation-based teaching materials of financial accounting that have been developed. This research was a Research and Development. The research flow scheme was adapted from Borg & Gall's development research. The population of this study was all students of cooperative education, class of 2019, totaling 120 students. The research sample consisted of 60 students who were divided into the control class and the experimental class. The sampling technique used simple random sampling. Data collection techniques used observation, interviews, questionnaires, document analysis and student test results. The data analysis technique used paired sample T-test. Testing of teaching materials was carried out on cooperative education students who took financial accounting courses. The results showed that there was a significant difference between the mean value of learning outcomes before and after treatment. It can be concluded that conservation-based teaching materials of financial accounting can effectively improve student learning outcomes.]]>
