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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha International Journal of Accounting & Finance in Asia Pasific Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Lase, Maria Inggried Soinia
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Preparation Of Financial Reports And Fulfillment Of Obligations And Taxes Of Village Owned Enterprises (BUMDES) Ludigdo, Unti; Puspita, Ayu Fury; Damayanti, Made Tara; Lase, Maria Inggried Soinia; Mufid, Muhammad Farras
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 02 (2024): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v15i02.76174

Abstract

BUMDes or Village-Owned Enterprises are business entities originating from Village assets which are separated to manage assets, services, and other businesses for the greatest welfare of the Village community. BUMDes was formed in order to help villages increase village original income, through the Regulation of the Minister of Villages, Disadvantaged Regions and Transmigration Number 4 of 2015 concerning the Establishment, Management and Management, and Dissolution of Village-Owned Enterprises in which there is an explanation that the village government can establish BUMDes. According to Article 12 paragraph (3) of the Regulation of the Minister of Villages, Development of Disadvantaged Regions and Transmigration Number 4 of 2014 that the BUMDes Operational Implementer is required to make Financial Reports of all business units every month as an accountability to the Village Government. So far, BUMDes managers have routinely reported as a form of their accountability. However, these financial reports are often not in accordance with what has been used as the proper standard for the Financial Reporting Guidelines/Accounting Standards. Therefore, it is necessary to hold socialization regarding the preparation of BUMDes financial and tax reports. This community service was carried out to 30 BUMDes in Junrejo District. The results showed that more than 40% of the participants felt helped by the event with this theme.
Exploration of Tax Research in The Era of COVID-19 Soebroto, Bambang; Puspita, Ayu Fury; Damayanti, Made Tara; Lase, Maria Inggried Soinia; Mufid, Muhammad Farras
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): JUNE EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i2.2205

Abstract

The prima donna of Indonesia's state revenue has also been affected by the Covid-19 virus. For the sake of Indonesia's economic recovery, the government issued the Minister of Finance Regulation Number PMK-86/PMK.03/2020 concerning Tax Incentives for Taxpayers Affected by the 2019 Corona Virus Disease Pandemic, Law Number 11 of 2020 concerning Job Creation and Law Number 7 of 2021 concerning Harmonization of Tax Regulations (UU HPP). The public, especially researchers, needs to understand the mechanism for compiling and developing research related to the latest issues in the field of taxation to produce quality research, which is the goal of implementing community service activities this time. The material to be delivered includes the preparation of research and the development of research issues in the taxation field. The expected benefits of this activity are that participants understand the preparation and research methods and explore research ideas according to the latest issues and phenomena in the field of taxation. The results showed that more than 60% of the participants felt helped by the socialization with this theme.
Pengaruh Koneksi Politik dan Insentif Eksekutif Terhadap Praktik Penghindaran Pajak Lase, Maria Inggried Soinia; Subroto, Bambang
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 3 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2023.1.3.61

Abstract

This research examined the effect of political connections and executive incentives on tax avoidance. The method used in this study is a descriptive-quantitative method with multiple linear regression tests for the analysis. The population of this study is all companies listed on the Indonesia Stock Exchange in 2020, with a sample consisting of 300 companies. This research finds that political connections increase tax avoidance practices, while executive incentives do not. These findings indicate that political connections make it easier for companies to access legislators, enabling companies to get information about state policies in advance and lowering the risk of being audited by the tax authorities. This research supports the rent-seeking theory so that this research can be used by the government, especially the tax authorities, as an evaluation material to periodically formulate regulations related to tax revenues and start paying special attention to the tax obligations of companies that have connections with the government. Furthermore, the results of this study suggest that future researchers should develop research by considering, developing, and examining other factors that may influence tax evasion by companies outside the variables in this study and extend the research period. Abstrak Penelitian ini dilaksanakan dengan tujuan untuk menguji pengaruh koneksi politik dan insentif eksekutif terhadap penghindaran pajak. Metode yang digunakan dalam penelitian ini adalah metode deskriptif-kuantitatif dengan uji regresi linear berganda untuk analisisnya. Adapun populasi penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2020 dengan sampel yang terdiri dari 300 perusahaan.  Penelitian ini menemukan bahwa koneksi politik memicu terjadinya peningkatan praktik penghindaran pajak, sedangkan insentif eksekutif tidak. Temuan ini menunjukkan bahwa koneksi politik membuat perusahaan memiliki akses yang lebih mudah kepada legislator sehingga memungkinkan perusahaan mendapat informasi perihal kebijakan negara lebih dulu dan risiko perusahaan untuk diperiksa oleh otoritas pajak menjadi lebih rendah. Penelitian ini mendukung teori rent-seeking sehingga penelitian ini dapat digunakan oleh pemerintah, terkhusus otoritas pajak, sebagai bahan evaluasi untuk secara berkala menyusun regulasi yang berhubungan dengan penerimaan perpajakan serta mulai memberikan perhatian khusus terhadap kewajiban perpajakan perusahaan-perusahaan yang memiliki koneksi dengan pemerintahan. Selanjutnya, hasil dari penelitian ini menyarankan peneliti selanjutnya untuk mengembangkan penelitian dengan mempertimbangkan, mengembangkan, dan meneliti faktor lain yang dapat memengaruhi penghindaran pajak yang dilakukan oleh perusahaan di luar variabel dalam penelitian ini dan memperpanjang periode penelitian.
Exploration of Tax Research in The Era of COVID-19 Soebroto, Bambang; Puspita, Ayu Fury; Damayanti, Made Tara; Lase, Maria Inggried Soinia; Mufid, Muhammad Farras
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): June 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i2.2205

Abstract

Indonesia's primary source of state revenue, which is the center of attention, has also been impacted by the Covid-19 virus. To support the revival of Indonesia's economy, the government has introduced Minister of Finance Regulation Number PMK-86/PMK.03/2020, which provides tax incentives for taxpayers who have been affected by the Covid-19 pandemic in 2019. The public, especially researchers, needs to understand the mechanism for compiling and developing research related to the latest issues in the field of taxation to produce quality research, which is the goal of implementing community service activities this time. The activity is carried out by presentation and discussion method. The material to be delivered includes the preparation of research and the development of research issues in the taxation field. The results showed that more than 60% of the participants felt helped by the socialization with this topic. The benefits of this activity are that participants understand the preparation and research methods and explore research ideas according to the latest issues and phenomena in the field of taxation.
Co-Authors Bambang Subroto Damayanti, Made Tara Mufid, Muhammad Farras Puspita, Ayu Fury Soebroto, Bambang Unti Ludigdo