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SOSIALISASI PERATURAN PERPAJAKAN DAN KINERJA ACCOUNT REPRESENTATIVE KAITAN DENGAN KEPATUHAN WAJIB PAJAK Farikha, Intan; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to explain implementation of tax socialization and Account Representative performance in supporting the taxpayers in fulfilling their tax obligation at Kantor Pelayanan Pajak Pratama Sidoarjo Barat. Taxpayers compliance can be identified from signing up, submitting tax returns (SPT), making calculation and paying tax payable. This research is a qualitative research which hase been case study and field study by using structured interview with seven tax officers i.e.: Head of Service Section, Chief of Extensification Section, Chief of Supervision and Consulting Section, Head of Sub General Division and three people of Account Representative and ten people of effective Taxpayers who are registered at Kantor Pelayanan Pajak Pratama Sidoarjo Barat which has become the focus of this research.The result of this indicate the level of submitting tax return (SPT) increasing every year proving that the taxpayer is increasing awareness that the role of Account Representative as a supervisor, supervising and consulting in tax laws provide socialization is good.Keywords: Tax Rules Socialization, Account Representative Performance, Taxpayers Compliance.
PENGARUH AKTIVA PAJAK TANGGUHAN DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA Hakim, Arif Rachmad; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
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This research is meant to find out the influence of deferred tax assets and deferred tax expense on earnings management to the banking companies which are listed in Indonesia Stock Exchange during the 2011-2013 periods. The research method is quantitative research methods. The data is secondary data which has been obtained through intermediary medium that has been processed and documented. The samples have been selected by using purposive sampling method. In order to test the hypothesis, this study is done by using the multiple linear regressions analysis. Based on the results of multiple linear regression analysis with the significance level of 10%, this research shows that: deferred tax assets and deferred tax expense has significant influence to the earnings management.Keywords: Deferred Tax Assets, Deferred Tax Expense, and earnings management.
PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM Rusydina, Arifah; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
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ABSTRACTIn conducting investment, investors are faced by the uncertainty between the return which will be gained and the risk which will be faced by the company. This research is meant to find out the influence of liquidity, solvability, activity, profitability and market ratio to the stock return. Population is all companies in LQ45 index which are listed in Indonesia Stock Exchange. The sample collection technique has been done by using purposive sampling and multiple regressions analysis technique. The result of the test shows that simultaneously current ratio, debt to equity ratio, total asset turnover, return on equity and earning per share has influence to the stock return. This result is supported by the acquisition of correlation coefficient level is 61.4% shows the correlation among the models which have been used in this research to the return is firm. The result of partial test shows that current ratio, and total asset turnover does not give any significant influence to the stock return. Meanwhile, debt to equity ratio, return on equity and earning per share shows significant influence to the stock return.Keywords: Current Ratio, Debt To Equity Ratio, Total Asset Turn Over, Return On Equity, Return Saham
PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI Mariyanto, Bondan Fajar; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
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This research is meant to analyze the influence of competency and independency of auditor to the audit qualitywith the audit ethics as moderating variable. This research is quantitative. The population of this research isPublic Accountant Firm profession auditor who supports the market capital in East Java. The selection ofresearch samples has been done by performing purposive sampling with the criteria auditors who have theirpublic accountant office license . therefore Public Accountant Firm profession auditors who support the marketcapital in East Java and 8 Public Accountant Firms and 40 Public Accountant Firms observation data have beenselected as samples. The result of this research shows that competency, independency, and audit ethics havesignificant influence to the audit quality. It indicates that when the competency and independency which isowned by the auditor is high, it will become an ethics to provide qualified audit.Keywords: competency, independency, audit ethics, audit quality.
EVALUASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK Anggraeni, Rani; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to test the tax administration system that includes organizational structure, organizational strategy, organizational procedures, and organizational culture to the tax compliance at KPP Pratama Surabaya Wonocolo. This research is quantitative. The population is all taxpayers both individual and corporate who are registered KPP Pratama Surabaya Wonocolo. The sample has been done by employing accidental sampling technique and 65 taxpayers who are registered at KPP Pratama Surabaya Wonocolo have been selected as respondents. The data which has been uses in this research are the primary data which has ben obtained by issuing questionnaires and the secondary data has been obtained through library research. This research has been done by using multiple linear regression analysis. The result of the research indicates that partially the organizational structure, organizational strategy, organizational procedures, and organizational culture have positive influence to the tax compliance. Meanwhile, simultaneously the tax administration systems (i.e.: organizational structure, organizational strategy, organizational procedures, and organizational culture) have an influence on the taxpayer compliance. It means that the presence of tax administration systems can improve taxpayer compliance, particularly at KPP Pratama Surabaya Wonocolo.Keywords: Tax Administration System, Organizational Structure, Taxpayer Compliance.
AKUNTABILITAS DAN TRANSPARANSI PERTANGGUNGJAWABAN ANGGARAN PENDAPATAN BELANJA DESA (APBDes Hanifah, Suci Indah; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
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This research is meant to find out the implementation of accounting and financial management and barriers and efforts that have been made in overcoming barriers to accounting recording and local financial management in the Village of Menganti districk Gresik regency.This research is a descriptive research which is done by using qualitative approach. The primary data and secondary data is used as the source of data. The data collection technique is in the form of field research (field research). The collected data is analyzed by using qualitative descriptive paradigm.The financial management of Kepatihan village has been run on the basis of the Regulation of the Minister of Home Affairs No. 37 of 2007 which shows the accountable and transparent implementation which is reviewed from accountability reporting of Village Budget (APBDesa), but from the accounting recording, further coaching and training is needed, since it has not completely in accordance with the provisions. The main barrier is the lack of effectiveness in the training of local apparatus and the competence of human resources so special and continuous attention from the local village officials is needed.Keywords: Village Budget, Accountabillity and Transparancy.
ANALISIS FAKTOR YANG MEMPENGARUHI OPINI AUDIT TERKAIT GOING CONCERN Saputra, Rudi Eka; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
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This research is meant to find out the influence of audit quality, the previous year audit opinion, companygrowth, corporate financial condition, firm size, and audit evidence to the audit opinion related to going concern.The sample selection has been done by using purposive sampling method on go public companies which are listedin Indonesia Stock Exchange (IDX) with the selected criteria i.e. go public companies which have financialstatement data in 2011-2014 periods, these companies have experienced loss after tax at least 2 periods and usedrupiah currency as the reportingcurrency. Based on the sample research method, 188 go public companieshavebeen obtained as samples. The data analysis of this research has been carried out by using logistic regressionsand the statistic test instrument SPSS 23rd version.The result of this research shows that the variable of previousyear audit opinion has positive influence and corporate financial condition has negative influence to the auditopinion which is related to going concern. Meanwhile, the audit quality, company growth, firm size, and auditevidence do not have any significant influence to the audit opinion which is related to going concern.Keywords: audit opinion, corporate financial condition, going concern.
PENGARUH SISTEM PERPAJAKAN TERHADAP KINERJA PEGAWAI KANTOR PELAYANAN PAJAK Fitria, Nur Laili; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to analyze and to test of the tax systems as measured by the organizational structure, procedures, organization, organizational strategy and organizational culture on employee performance. While the sample of this study were employees who worked in the KPP Pratama Surabaya Krembangan totaling 40 employees. Data collection techniques in this study using a questionnaire. The data used in this research is the primary data collected by sending questionnaires to respondents. The research method in this research is quantitative, while the technique of analysis used in this study using multiple linear regression analysis. The results of the research value of the coefficient of determination of 69.3%, and each of the variables of organizational structure, organizational procedures, organizational strategy and organizational culture have positive influence on employee performance. While using the Feasibility Model all independent variables showed that the model fit for use for further research. Results of testing the hypothesis that the effect of the variable structure of the organization, procedure organization, organizational strategy and organizational culture have a significant effect on the performance of employees.Keywords: organization structure, organization procedure, organization strategy, organization culture, employees’ Performance
ANALISIS FAKTOR YANG MEMPENGARUHI PEMBIAYAAN BAGI HASIL MUDHARABAH PADA BANK UMUM SYARIAH Choirudin, Ahmad; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
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ABSTRACTThis research analyzes some factors which give influence to the mudharaba financing. This researchis aimed to tests the Deposits of Mudharabah (DM), Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Operating Expenses to Operating Income (BOPO) to the Mudharabah Financing (PM). The population in this researchhas been obtained by using purposive sampling method on Islamic commercial banks in Indonesia in 2012-2015 periods. Based on the predetermined criteria then 10 Islamic commercial banks have been selected as samples. The datahas been obtained from the quarterly reports of syariah banks. The observation objects are 160 data. The analysis method has been carried out by using multiple linear regression with SPSS software (Statistics Product and Service Solutions) 22.0 version. Based on the result of multiple linear regression analysis, the results of this research indicates that the deposits of mudharaba give positive influence to the mudharaba financing, capital adequacy ratio give positive influence to the mudharaba financing, financing to deposit ratio give positive influence to the mudharaba financing, non-performing financing give negative influence to the mudharaba financing, costs operating to operating income (BOPO) does not giveany influenceto the mudharaba financing.Keywords: DM, CAR, NPF, FDR, PM.
PT. KERETA API INDONESIA (PERSERO) DAERAH OPERASI VIII SURABAYA MENERAPKAN PRINSIP GCG JAYANTI, PIPUT DWI; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
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This research is meant to examine whether the implementation of Good Corporate Governance on PT. Kereta Api Indonesia (Persero) Daerah Operasi VIII Surabaya has been manifested properly in order to find out the problems which are encountered by PT. Kereta Api Indonesia (Persero) Daerah Operasi VIII Surabaya in implementing the principles of Good Corporate Governance. Result of this research obtained that the implementation of Good Corporate Governance on PT. Kereta Api Indonesia (Persero) Daerah Operasi VIII Surabaya has been manifested properly based on the transparency principle, accountability, responsibility, independency, and fairness. Moreover, it has been found that there are no meaningful problems in implementing of Good Corporate Governance principles.Keywords: Good Corporate Governance, Transparency, Accountability, Responsibility, Independency, and Fairness.
Co-Authors Ahmad Choirudin, Ahmad Anggraeni, Rani Aprilia, Annisa Ayu Arif Rachmad Hakim, Arif Rachmad Aviva Fitri Masruroh, Aviva Fitri Eva Nur Fri Dayanti, Eva Nur Fri Fais Ravanelli, Fais Fitria, Nur Laili Hafid Batohir, Hafid Hanifah, Suci Indah Iga Vidya Marvanti, Iga Vidya Imas Sherli Febriana, Imas Sherli Intan Farikha, Intan JAYANTI, PIPUT DWI Laksono Trisnantoro Laksono, Tri Jati Mariyanto, Bondan Fajar Ramadhan, Anugrah Harry Rusydina, Arifah Saputra, Rudi Eka Yan Richo Napitupulu, Yan Richo