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Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap)
Published by Universitas Katolik Soegijapranata
ISSN : -     EISSN : 2622612X     DOI : 10.24167/jemap
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi, Manajemen, Akuntansi, dan Perpajakan menyajikan tulisan publikasi dosen dan mahasiswa di bidang kajian ekonomi dan kajian bisnis meliputi manajemen, akuntansi dan perpajakan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "Vol 5, No 2: Oktober 2022" : 8 Documents clear
Kebijakan Pajak Di Indonesia Mengenai Belanja Online Arrum Widowati
JEMAP Vol 5, No 2: Oktober 2022
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v5i2.3748

Abstract

At this time, people are increasingly familiar with using technological advances because it is considered easier and more practical, especially in today's digital era. Due to the increasingly digital era, where many activities can be done via the internet as well as shopping. Now shopping for the desired items from anywhere can be purchased through online shopping, but what is the tax policy if we do online shopping. In this article, we will discuss the imposition of taxes on goods purchased through online shopping, whether these goods are taxable or not and how much tax rates apply to both imported goods and goods from local stores
Pengaruh Dana Pihak Ketiga Dan Non Performing Loan Terhadap Profitabilitas Perbankan Dengan Rasio Intermediasi Makroprudensial Sebagai Variabel Intervening Hermanto Hermanto; Anita Anita
JEMAP Vol 5, No 2: Oktober 2022
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v5i2.4758

Abstract

The purpose of this study is to investigate the impact of third party funds and non-performing loans on banking profitability by correlating Return on Assets with the macroprudential intermediation ratio as the mediating variable. This study uses information got from the yearly reports of banks recorded on the IDX with a sampling technique utilizing purposive sampling. The research period was taken for 5 years with the number of sample data used as many as 120 data from 24 banking sub-sector entities. The research method uses Partial Least Square (PLS) with secondary data types. The results of the research show that there is a positive impact of third party funds on the macroprudential intermediation ratio and there is no impact of non-performing loans on the macroprudential intermediation ratio, there is a partial negative impact of third party funds and non-performing loans on profitability, and there is a positive influence on the macroprudential intermediation ratio on profitability. Macroprudential intermediation ratio can mediate third party funds to profitability. However, the macroprudential intermediation ratio cannot mediate non-performing loans on profitability.
Kontribusi Pajak Provinsi Dan Pajak Kabupaten/Kota Terhadap Penerimaan Pajak Daerah (Studi Kasus: Provinsi DKI Jakarta 2017-2022) Lenny Panggabean
JEMAP Vol 5, No 2: Oktober 2022
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v5i2.4474

Abstract

Local taxes is original and the largest revenue in the budget and revenue;   excluding retribution, segregated asset management results, and other legal original income. The aim of this research was to find out how much the contribution of the types of local taxes to the total local tax revenue during 2017-2022 fiscal year. The studied objects were 13 types of local taxes of the DKI Jakarta Provincial Government. The secondary data were used by this quantitative and descriptive research methods. The research problems included how much the contribution of the local taxes in the provincial tax revenues, how much the contributions of local taxes in district/city tax revenues and how much contributions of provincial taxes and district/city taxes in total local tax revenues managed by Regional Revenue Body (Badan Pendapatan Daerah) of DKI Jakarta. The conclusion for the first problem was the Motor Vehicle Tax (PKB) as the contributor in the provincial tax. The second, it was found that local taxes that had the highest contribution to provincial taxes were PBB-P2 and BPHTB, while for the third problem was found that district/city taxes contributed a higher contribution than provincial taxes to total local tax revenues.
Perancangan Green Manufacturing Pada Konveksi Arita Industry Semarang, Oox Guitarmaker Ambarawa, Idea Mebel Semarang, PT. Soegiarto Gemilang Tangguh Tegal Bayu Prestianto; Veronica Kusdiartini
JEMAP Vol 5, No 2: Oktober 2022
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v5i2.4511

Abstract

Research on green manufacturing was conducted starting with the growth of the industry, which has an impact on environmental pollution. Research on green manufacturing design at Konveksi Arita Industry Semarang, Oox Guitarmaker Ambarawa, Idea Furniture Semarang, PT. Soegiarto Gemilang Tangguh Tegal, aims to know the design of its green manufacturing. The research objectives is to help provide solutions to the managers of the company, especially about Green manufacturing. The data types in this study use primary data with interview and observation data collection methods. The analysis method uses the OECD method of green manufacturing which is used to measure the level of green manufacturing in all four companies. All companies are in the intermediate tier. To achieve a higher level of advanced green manufacturing, of course, each company needs to make a proper green manufacturing design. The design of green manufacturing in each company is done differently according to the conditions of each company. Recommendations that can be delivered that: companies need to streamline the production process in order to minimize the waste produced, start doing 3R (reuse, reduce, recycle) in production activities, using natural and environmentally friendly energy, such as sunlight energy, the use of LED lights, companies need to use environmentally friendly packaging, with the use of ecovalued plastics, in an effort to support the implementation of green manufacturing , then the company needs to conduct socialization and supervision to employees.
Pengaruh Return On Equity ( R O E ) , Return On Asset (ROA), Debt To Equity Ratio (DER), dan Earning Per Share (EPS) Terhadap Return Saham 50 Most Active Stocks By Trading Value ( Studi Kasus Di Bursa Efek Indonesia Tahun 2015 - 2018 ) Eunike Thalia Ariadi Santosa; Bonifatius Junianto Wibowo
JEMAP Vol 5, No 2: Oktober 2022
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v5i2.2854

Abstract

50 Most Active Stocks by Trading Value were 50 Most Active Stocks traded in Indonesian Stock Exchange according to trading transaction value.  The value of those stocks was high and trading volume was so big that it has optimal return for investor.  The performance of those firms of 50 Most Active Stocks will determine the fluctuation of stock price that can affect stock return.  The purpose of this research was to know the influence of Return on Equity (ROE), Return on Asset (ROA), Debt to Equity Ratio (DER) and  Earning per Share (EPS) to  Stock Return of the firms of 50 Most active stocks by value trading which  listed at Indonesian Stock Exchange from 2015 until 2018. The samples of this research were 16 firms.  Those samples were obtained with Purposive Sampling.  The data were financial reports and stock price of those 16 firms.   The Multiple Regression was used to analyze the data. The result displayed that Return on Equity (ROE) and Earning per Share  (EPS)  affected positively to Stock Return. Whereas, Return on Asset (ROA) and Debt to Equity Ratio (DER) affected negatively to   Stock Return
Literature Review Terhadap Kewajiban Moral, Kesadaran, Pengetahuan, Dimensi Keadilan, Ketegasan Sanksi Dan Pelayanan Pajak Yang Mempengaruhi Kepatuhan Pelaporan Wajib Pajak Mhd Hasymi
JEMAP Vol 5, No 2: Oktober 2022
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v5i2.4610

Abstract

The literature review aims to improve the views of the previous authors and complement them with taxation practices in the field related to moral obligations, taxpayer awareness, knowledge/understanding of taxation from the taxpayer side, and from the tax authority side to determine the dimensions of tax justice, the firmness of tax sanctions and the service quality of the tax authorities towards compliance corporate taxpayer reporting. The research process includes the collectibility of published journals, identification and analysis of research results related to taxpayer compliance and other influencing factors, through Google Scholar. The results of the study are taxpayer compliance can be improved through improving information technology, the use of tax funds can be enjoyed by the wider community, involving the world of education, professional institutions, a sense of justice felt by the tax community, fair reciprocal relations between taxpayers and tax officials, availability taxpayer funds. Recommendations from the research are providing incentives (rewards) to obedient taxpayers, reducing or eliminating  multiple interpretations of the implementation of tax regulations, issuing rules that have a sense of justice and involving stakeholders from the Directorate General of Taxes.
Efektifitas Dan Kontribusi Pajak Hiburan Terhadap Penerimaan Pendapatan Asli Daerah Kabupaten Lamongan Th.2017-2020 Amanatul Khoiriyyah; Umar Yeni Suyanto; Rohmatul Fitriyah Dewi
JEMAP Vol 5, No 2: Oktober 2022
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v5i2.3630

Abstract

The purpose of this study was to determine the effectiveness and contribution of Entertainment Tax revenue to Lamongan Regency's Original Regional Revenue in 2017-2020. Data collection technique used was documentation and data analysis techniques used were descriptive data analysis, effectiveness analysis, and contribution analysis. The results of the study showed that the realization of the entertainment tax on Lamongan Regency's Regional Original Income in 2017-2020 was very effective according to the standards that has been set, showing the average annual effectiveness of 111%.  With the highest level of effectiveness of Entertainment Tax receipts in 2017 which was 229%. The lowest level of entertainment tax revenue effectiveness in 2020, which was 43%. The contribution of entertainment tax to Lamongan Regency's Regional Original Income in 2017-2020 was very less in accordance with the standards that have been set, showing the average annual contribution of 2%. with the highest level of Entertainment Tax Contribution in 2017 at 4% and the lowest Entertainment Tax contribution in 2020 at 1%. In the future, the Lamongan BAPENDA office should have good relations between taxpayers, and provide stricter sanctions to taxpayers who violate
Analisis Kebermanfaatan Dan Kemudahan Wajib Pajak Pada Dosen Tetap Universitas Tribhuwana Tunggadewi Malang Dalam Penggunaan e-filling Sebagai Sistem Pelaporan SPT Tahunan Secara Elektronik Risnaningsih Risnaningsih; Hendrik Suhendri; Lutfiyanto Lutfiyanto
JEMAP Vol 5, No 2: Oktober 2022
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v5i2.4752

Abstract

The purpose of this study was to find out how taxpayers respond to the usefulness and convenience of e-filling as an annual tax return reporting system. The object of this research is a permanent lecturer at Tribhuwana Tunggadewi University. The method used in this research is descriptive qualitative. The sampling technique used the Slovin formula and obtained 36 respondents. Collecting data in this study through questionnaires and interviews. The data analysis used in this study used descriptive analysis using percentages. The results show that for the usefulness of e-filling, e-filling is categorized as very useful with a percentage of 88% and for ease of e-filling, e-filling is also categorized as easy with a percentage of 84%. Which is corroborated by the interview results.

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