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All Journal Jurnal Ilmiah Edunomika (JIE) Jurnal Penelitian Pendidikan Indonesia
Edy Suprianto
Universitas Islam Sultan Agung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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An analysis of tax avoidance of family companies in Indonesia Dedi Rusdi; Edy Suprianto; Zaenal Alim Adiwijaya
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 3 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232233

Abstract

Taxes have an important role in building a country's economy. Therefore, as good citizens, we must pay taxes according to the regulations set by the government. This study aims to examine the effect of thin capitalization, executive characteristics, and transfer pricing on tax avoidance in family companies in Indonesia. This research uses quantitative methods. The data analysis technique used is descriptive statistical analysis. The population in this study consists of family companies listed on the Indonesia Stock Exchange in 2018-2020. This study used a purposive sampling technique with 317 family companies. Based on the analysis results, thin capitalization significantly affects tax avoidance; executive characteristics do not affect tax avoidance; transfer pricing does not affect tax avoidance. Therefore, further research needs to further analyze other variables outside the model in this study.
GOOD BAZNAS GOVERNANCE MODEL ON NATIONAL ZAKAT AGENCY (BADAN AMIL ZAKAT NASIONAL) IN SEMARANG CITY Zainal Alim Adiwijaya; Suraya Ahmad; Edy Suprianto
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12849

Abstract

Good governance is very important for companies to implement in order to gain the full trust of the community, including zakat institutions. Good governance of zakat management institutions is the hope of every community because one of the main goals of zakat is to provide benefits to all people. This study aims to analyze the governance of zakat management institutions from the accountability, transparency and fairness aspects. The sample selection technique used is purposive sampling, with the data collection technique chosen as a semi-structured interview and literature study. As for the interviews, data were collected by triangulation method (amil of zakat, scholars/experts, and muzakki). The results of interviews with informants were then carried out by cross-checking with the perspective of stakeholders, namely zakat experts and muzakki. Results of this study indicate that good governance of zakat management institutions does not only rely on the three indicators of accountability, transparency and fairness but there are other important things besides the three indicators, namely amanah. Trust from the community is very important because it can increase the amount of zakat collected. Therefore, it is necessary for BAZNAS to implement principles of accountability, financial reporting transparency, fairness, and trust. Keywords: Accountability; Amanah; BAZNAS; Fairness; Transparency
KONTRIBUSI PAJAK MELALUI SURAT TEGURAN, SURAT PAKSA, DAN SURAT PENYITAAN DI KPP SEMARANG BARAT Mustika Wati; Edy Suprianto
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14570

Abstract

Pajak merupakan pendapatan daerah dan negara. Pembangunan massif bagian dari pengelolaan dan peningkatan pajak. Keterlambatan bayar dan tidak bayar pajak, dapat ditindak tegas. Penelitian ini bertujuan mengukur efektivitas surat teguran, surat paksa dan penyitaan terhadap kontribusi pajak di Semarang Barat.Penelitian ini menggunakan metode kualitatif deskriptif. Data primer dari Kantor Pelayanan Pajak Semarang Barat diolah, observasi dan ditelaah. Informasi didapat melalui interview dengan kabig umum dari data-data yang diperoleh. Hasil penelitian mengungkapkan bahwa pemungutan pajak dengan surat teguran, surat paksa dan surat penyitaan kurang efektif. Hal ini dikarenakan wajib pajak yang menerima surat teguran, surat paksa dan surat penyitaan sudah berganti domisili, ada yang sudah meninggal, dan bahkan ada pula yang ekonominya jatuh hingga tidak punya aset sama sekali. Akibatnya. Kontribusi Kantor Pelayanan Pajak Semarang Barat dalam memaksimalkan penerimaan pajak melalui pemungutan pajak dengan surat teguran, surat paksa dan surat penyitaan sangat rendah. Pada penelitian ini, tahun 2021 dan 2022 masih terpapar pandemi Covid-19, dimana perekonomian menurun secara signifikan berdampak pada penerimaan pajak.
The Determinant Factors of Auditor Switching in The Company Edy Suprianto; Maharani Safitri; Mufarokah Mufarokah
JURNAL ILMIAH EDUNOMIKA Vol 7, No 2 (2023): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i2.10368

Abstract

The latest rule is that the auditor must change clients after being audited three times by the same auditor. This phenomenon is something interesting to study. This study purpose is to test the factors which affect auditor switching. The population is all real estate and property industries listed on the Indonesia Stock Exchange. The results can be concluded that the variable financial distress, audit opinion and audit delay have a positive and significant effect on auditor switching. Meanwhile, the Public Accounting Firms and audit committee size variables did not prove to affect auditor switching. This result implies that the auditor must pay attention to the above factors Keywords: audit opinion, financial distress, audit delay, Public Accounting Firm size, audit committee, and auditor switching
Co-Authors Dedi Rusdi, SE,MSi,Akt Maharani Safitri Mufarokah Mufarokah Mustika Wati Suraya Ahmad Zaenal Alim Adiwijaya Zainal Alim Adiwijaya