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Politeknik Negeri Lampung
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Mengkaji Dampak Penerapan Strategi Penghindaran Pajak (Tax Avoidance) terhadap PPh Terutang WPOP Damayanti Damayanti; Eksa Ridwansyah; Nurmala Nurmala
Jurnal Ilmiah ESAI Vol 14 No 1 (2020)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v14i1.2386

Abstract

Penerlitian ini bertujuan untuk melihat dampak penerapan strategi penghindatan pajak (tax avoidance) terhadap PPh terutang untuk WPOP. Metode penelitian yang digunakan adalah deskriptif analitis, dengan metode pengumpulan data menggunakan metode wawancara, pengamatan dan metode dokumentasi. Sampel penelitian diambil menggunakan metode purposive sample terhadap 30 WPOP Pengusaha yang menyelenggarakan pembukuan. Hasil akhir dari penelitian ini adalah adanya penurunan/berkurangnya PPh terutang yang ditanggung oleh WPOP di akhir tahun jika WPOP melakukan stategi tax avoidance.
Audit Pada Akun Penjualan Real Estate PT RAI Raa’fiuddin Al Ichlas; Anita Kusuma Dewi; Damayanti Damayanti
Jurnal Ilmiah ESAI Vol 15 No 2 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v15i2.2399

Abstract

PT RAI is a property company based in Jakarta.  Sales are the main activity of the company to increase revenue, the source of revenue comes from the sale of real estate.  There are constraints in recording sales that resulted in misstatements in 2019, this change occurred because the company could not fully acknowledge sales because there were sales that were not recognized by PSAK 72. The purpose of this writing is to know the audit process and the results of the audit of real estate sales accounts at PT RAI.   The source of data drafting this scientific work is secondary data with the method of data collection is a method of documentation and the analysis method used is quantitative descriptive. This article discusses the audit process of sales accounts that have been established by KAP TRR, based on the sales audit process conducted, the author notices some errors in the recognition of sales accounts.  In the final stages of examination conducted correction journal related to these errors.  Based on the discussion of this scientific work and the audit process that has been conducted at PT RAI, it can be concluded that the audit process on the sales account that has been done is sufficient. Audit adjustments have been made on the results of audit findings related to misstatements on sales accounts, then on the sales account there are no other material misstatements.
Audit Aset Tetap pada PT. ABC Febriani Febriani; Damayanti Damayanti; Rusmianto Rusmianto
Jurnal Ilmiah ESAI Vol 15 No 2 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v15i2.2401

Abstract

This paper is about the calculation of depreciation of fixed assets by PT ABC and kap kh auditors in the period 2019, which aims to explain the audit procedures on fixed assets of PT ABC by kap kh auditors, explain the findings of the audit of fixed assets of PT ABC, mention adjustments to the findings of the audit of permanent assets of PT ABC, and explain the impact of the audit findings on the financial statements on PT ABC period 2019.  The data source used is secondary data. The data collection technique used is a documentation method. The data analysis method used is the quantitative analysis method. At the time of the audit of PT ABC's fixed assets by implementing audit procedures, there was a difference in depreciation calculation between PT ABC and kap kh auditors. Based on that, adjustment / journal correction is carried out. The difference and adjustment will have an impact on the financial statements, namely the increase in the total financial position statement and the total comprehensive income statement on the income statement of PT ABC for the period 2019.  
Audit Aset Produktif pada PT. XYZ Yulia Ayu Puspita Hutagalung; Damayanti Damayanti; Dian Nirmala Dewi
Jurnal Ilmiah ESAI Vol 15 No 2 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v15i2.2402

Abstract

This writing aims to describe the classification of plants that have not produced that should be used as producing plants or categorized into assets. The data used is secondary data using documentation data collection methods. The data analysis method carried out by the author is to collect data related to auditing productive assets such as pt xyz financial statements, working papper audit, draft audit of PT XYZ in 2019, and a list of details of TBM and TM. Then study the audit of productive assets in accordance with the procedures of KAP KS, perform a recalculation of productive assets, and present the findings obtained by the auditor and present the audit results. From the results and discussions that have been done by the author, it can be concluded that the auditor has done calculations related to the productive assets of PT XYZ and the results obtained from the audit conducted by kap KS auditors, namely PT XYZ has not made Plants Have Not Produced into Producing Plants. So it is recommended 2 journal adjustment related to its findings when conducting an audit of pt xyz's productive assets
Tinjauan Atas Pengendalian Internal Persediaan Bahan Baku Pada PT ABP Andreas Bagus Primadani; Evi Yuniarti; Damayanti Damayanti
Jurnal Ilmiah ESAI Vol 16 No 1 (2022)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v16i1.2408

Abstract

The purpose of this study was to find out how the internal control of raw material inventory carried out by PT ABP was in accordance with the components of internal control according to the committee of sponsoring organizations. The types of data used were primary and secondary data. The data analysis method used was qualitative method. The results of the study shows that the internal control of raw material inventory at PT ABP is in accordance with all the components of internal control, namely the control environment, control activities, risk assessment, information and communication, and supervision.
Pengaruh Komite Audit, Kepemilikan Keluarga Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2017-2019 Muhammad Lubara; Damayanti Damayanti; Anita Kusuma Dewi
Jurnal Ilmiah ESAI Vol 16 No 2 (2022)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v16i2.2528

Abstract

This study aimed to examine the effect of audit committee, family ownership on tax avoidance by focusing on manufacturing companies Iisted in the lndonesia Stock Exchange in the period 2017-2019. Tax avoidance is a dependent variable, while audit committee, and family ownership is independent variables. The sampling method used was purposive sampling with a sample of 47 companies during the observation period of 3 years in a row to produce a total of 141 samples. The analysis technique used in this research is multiple Iinear regression analysis. Data were analyzed using SPSS 22 version. The results of this study indicate that audit committee does not effect tax avoidance, family ownership has an effect on tax avoidance.
Pengaruh Sosialisasi Perpajakan, Sanksi Perpajakan, Kondisi Keuangan, dan Kesadaran Diri Wajib Pajak Terhadap Kepatuhan Wajib Pajak di Masa Pandemi Covid-19 : (Studi Kasus Pada Wajib Pajak Orang Pribadi Yang Terdaftar Di KPP Pratama Kota Metro) Sekar Woro Wulandari; Anita Kusuma Dewi; Damayanti Damayanti
Jurnal Ilmiah ESAI Vol 17 No 1 (2023)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v17i1.2596

Abstract

This research aimed to examine the effect of tax socialization, tax sanction, financial condition, and taxpayer’s self-awareness on taxpayers compliance during the pandemic of Covid-19 partially and simultaneously. This research is survey research. The data were collected using the questionnaire method which was directly distributed to the respondents who are individual taxpayers registered in KPP Pratama Metro City (except civil servants and BUMN employees). After all data collected, authors carried out the data test and hypothesis test through SPSS version 21. The result showed that tax socialization didn’t affect the taxpayer’s compliance, while tax sanction, financial condition and taxpayer’s self-awareness affect individual taxpayer’s compliance registered on KPP Pratama Metro City.
Pengaruh BOPO, ROA, dan LDR Terhadap Agresivitas Pajak pada Perusahaan Sub Sektor Perbankan yang terdaftar di BEI Sebelum dan Saat Covid-19 Kusuma Dewi; Damayanti Damayanti; Eksa Ridwansyah
Jurnal Ilmiah ESAI Vol 17 No 2 (2023)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v17i2.2643

Abstract

This study aimed to examine the effect of Operating Expenses on Operating Income (BOPO), Return On Assets (ROA), and Loan To Deposit Ratio (LDR) on tax aggressiveness in banking sub-sector companies listed on the IDX before and during Covid-19. The sample selection using the purposive sampling method was obtained as many as 25 with the 2018-2021 observation period (before and during Covid-19). The analysis technique used in this research is multiple linear regression analysis. The analysis uses SPSS version 22. The results of this study indicate that BOPO has an effect on tax aggressiveness, and ROA and LDR have no effect on tax aggressiveness.
Faktor-Faktor Yang Mempengaruhi Efisiensi Investasi Pada Sektor Infrastruktur, Utilitas Dan Transportasi Tahun 2018-2022 Putri Puji Lestari; Damayanti Damayanti; Destia Pentiana
Cerdika: Jurnal Ilmiah Indonesia Vol. 4 No. 12 (2024): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v4i12.2347

Abstract

Penelitian ini bertujuan untuk mengidentifikasi elemen-elemen yang memengaruhi efisiensi investasi dalam sektor infrastruktur, utilitas, dan transportasi selama periode 2018-2022. Latar belakang penelitian ini menunjukkan bahwa efisiensi investasi penting untuk pertumbuhan ekonomi, terutama dalam sektor tersebut. Fokus penelitian ini adalah pada variabel independen, yakni mutu laporan keuangan, tenggat waktu utang, kinerja profitabilitas, penghindaran pajak, serta kepemilikan institusional, serta dampaknya terhadap efisiensi investasi sebagai variabel dependen. Metode yang digunakan adalah analisis data dengan SPSS versi 26, melalui purposive sampling, yang menghasilkan 16 perusahaan dan 69 data observasi setelah penghapusan outlier. Hasil penelitian menunjukkan bahwa kualitas laporan keuangan dan kinerja profitabilitas berpengaruh secara signifikan terhadap efisiensi investasi, sementara tenggat waktu utang, penghindaran pajak, dan kepemilikan institusional tidak menunjukkan pengaruh signifikan. Kesimpulannya, kombinasi variabel yang dianalisis berkontribusi terhadap efisiensi investasi, memberikan implikasi penting bagi investor dan pengelola perusahaan untuk memperhatikan kualitas laporan keuangan dan kinerja profitabilitas dalam meningkatkan efisiensi investasi di sektor terkait.
Co-Authors - - Nurmala, - - Alfaizah Alfaizah Andreas Bagus Primadani Destia Pentiana Dewi, Anita Kusuma Dian Nirmala Dewi Eksa Ridwanysah Evi Yuniarti Fadhila Septianingrum Febriani Febriani Gabriella Tara Parapasan Indah Bagus Dini Kusuma Dewi Maryani Maryani Muhammad Lubara Nurmala Nurmala Putri Puji Lestari Raa’fiuddin Al Ichlas Ridwansyah, Eksa Rusmianto Rusmianto Sekar Woro Wulandari Tri Sandhika Jaya Umarudin Kurniawan Yolanda Dila Sevia H Yulia Ayu Puspita Hutagalung