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<![CDATA[Implementasi Pajak Pertambahan Nilai (PPN) atas Subsidi Liquefied Petroleum Gas (LPG) ]]>
<![CDATA[Dwi Hariyani]]>;
<![CDATA[Dwi Orbaningsih]]>;
<![CDATA[Djuni Farhan]]>
<![CDATA[ PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Maret ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit ]]>
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DOI: 10.36815/prive.v3i1.575
<![CDATA[In the VAT Act taxable entrepreneurs have the obligation to calculate, calculate, deposit and report using the VAT Period VAT. The implementation must be fulfilled by taxpayers as a form of compliance and compliance with the Taxation Law. At present the taxable entrepreneur (agent) of 3 kg LPG cylinders, especially Malang Raya, is in the midst of an issue related to the debt owed and the non-payment of VAT on delivery. The purpose of this study is to evaluate in detail the facts or phenomena related to the implementation of VAT on subsidies for 3 kg LPG cylinders applied to PT. Gunawan Migas and PT. Lancar Putra Jaya in accordance with the VAT Act. Data collection techniques used were observation, interviews and documentation. This research is a case study research with descriptive analysis technique with a qualitative approach. The results of the study are: a) Differences in the implementation of VAT applied at PT. Gunawan Migas and PT. Lancar Putra Jaya. b) Differences of opinion between taxpayers, tax authorities and practitioners in the field of taxation between VAT payable and VAT unpaid for submission. c) Taxpayers consider that the tax authorities only pursue the budget function compared to the regularend function. This research is important to be conducted as a study material for the Government and the Tax Service Office (KPP) to follow up on policies related to the regulation of subsidized LPG 3 kg cylinders. Keywords: Liquefied Petroleum Gas, VAT, Subsidies]]>
<![CDATA[Pereduksian FRAUD Akuntan ]]>
<![CDATA[Satria Budi Wicaksono]]>;
<![CDATA[Bambang Haryadi]]>;
<![CDATA[Oyong Lisa]]>
<![CDATA[ PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Maret ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit ]]>
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<![CDATA[This study aims to uncover the efforts of accountants to reduce fraud. The study uses an interpretive approach with a phenomenological method to see phenomena that are directly related to the symptoms that arise around humans that are organized in the sphere of interaction between the accountant profession, clients, and third parties. The data in this study were obtained from observations in the field by actively participating in each activity, in-depth interviews related to efforts to avoid fraudulent practices with people who are directly involved in the world of accountants. Data analysis was performed using noema and noesis analysis. The results showed that there were three efforts that accountants could make when they were employed, such as religiosity, professionalism, and materialism. After formulating the results based on an analysis of conversations with the informant, it can be concluded that what must be done by the accountant is to combine the three efforts and apply them to the work culture. Keywords: Fraud, Accountants, Phenomenology, Religiosity, Professionalism]]>
<![CDATA[Pengaruh Kesadaran Membayar Pajak Dan Sanksi Pajak Terhadap Kepatuhan Membayar Pajak Bumi Dan Bangunan Dengan Pengetahuan Pajak Sebagai Pemoderasi ]]>
<![CDATA[Rubiyanto Rubiyanto]]>
<![CDATA[ PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Maret ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit ]]>
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<![CDATA[The purpose of this study is to determine the direct or indirect effects of " Paying Compliance " and "tax penalties " on Compliance Paying "Land and Building Taxes" with "tax knowledge" as a moderating variable. The research method used is the SEM (Structural Equation Modeling) method using MRA (Moderated Regressional Analysis). This research was conducted in Dawarblandong Subdistrict, Mojokerto Regency with a population of 33,945 people. The sample used was 397 respondents. The path analysis results show that "Paying Compliance" and "tax penalties" can directly or indirectly influence Compliance of Paying "Land and Building Tax" with the moderation of "tax knowledge", The magnitude of the direct influence of variable " Paying Compliance" (X1 ) amounting to 0.252 and the variable "tax penalties " (X2) amounting to 0.418, The magnitude of the indirect effect of "tax penalties " (X2) of 0.418 is calculated by transferring the indirect coefficient on the variable, The magnitude of the indirect effect of the variable " Paying Compliance " (X1) is (0.252) X (0.387) = 0.097, while the magnitude of the indirect effect of the variable "tax penalties " (X2) is (0.418) X (0.459) = 0.191, because the magnitude of the value of the direct effect is less than the value of the direct effect, then it can be concluded that the real influence is a direct influence.]]>
<![CDATA[Pengaruh Jangka Waktu Pinjaman, Peringkat Kredit Dan Tujuan Pinjaman Terhadap Keputusan Pembiayaan Dengan Intervening Jumlah Pinjaman ]]>
<![CDATA[Muhammad Bahril Ilmiddaviq]]>
<![CDATA[ PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Maret ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit ]]>
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<![CDATA[Most of the UMKM have difficulty in obtaining business loans from banks or other financial institutions as business capital for them. Capital problems are a classic problem for them, even capital constraints can be a factor causing business failure. the issue of trust is the main measure for creditors to extend credit. Trust has an important role in understanding economic growth, financial development, low capital market participation, low diversification of financial investors' portfolios. Seeing this condition, “PT. Permodalan Nasional Madani (Persero)” Unit Layanan Modal Mikro or abbreviated as PNM ULAM began to look and allocate credit to the UMKM sector. This research method uses path analysis models using binary logistics. The object in this study is customers who are domiciled in the Mojokerto regency at PT.Pododalan Nasional Madani (Persero) recorded in the 2018 fiscal year and engaged in the UMKM sector as many as 42 customers. From the data processing and discussion as described above it can be concluded that the variable loan term, credit rating, loan objectives do not directly influence the financing decision. Whereas with the intervening variable the amount of financing is only the credit rating which indirectly influences the financing decision. the indirect effect of the credit rating of 3,804 points.]]>
<![CDATA[Pengaruh Free Cash Flow dan Struktur Aset Terhadap Kebijakan Hutang Dengan Pemoderasi Risiko Bisnis ]]>
<![CDATA[nur ainiyah]]>;
<![CDATA[Tatas Ridho Nugroho]]>
<![CDATA[ PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Maret ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit ]]>
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<![CDATA[Agency conflicts can be reduced by monitoring to align the interests of related parties. The existence of this supervision will lead to agency costs. To reduce agency costs, it can be done by increasing assets through debt. Business risk can be used as a foothold in making decisions regarding debt policies for companies. Business risk is influenced by the uncertainty of revenue acquisition for the company. Companies that have a business with business risk are more likely to reduce the amount of debt, because the company does not want to increase the risk of debt repayment difficulties. The greater the risk implies in the small debt for the company. This is certainly influenced by the company's ability to repay debt due to uncertainty (volatility) of income or profits that can be achieved by the company. The sample used was 70. The results of the study concluded that business risk variables could simultaneously be a moderating effect of free cash flow and asset structure on debt policy. this can be seen from an increase in influence of 0.013 or 1.3%. Partially business risk cannot be used as a moderating effect of free cash flow on debt policy. But business risk can be partially used as a moderating effect of asset structure on debt policy]]>
<![CDATA[Apakah Good Corporate Governance Perspektif dan Corporate Social Responbility Indeks Berpengaruh Terhadap Kinerja Keuangan? ]]>
<![CDATA[Anandita Zulia Putri]]>;
<![CDATA[Ningrum Pramudiati]]>
<![CDATA[ PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 3 No. 2 (2020): September ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit ]]>
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DOI: 10.36815/prive.v3i2.707
<![CDATA[This study aims to determine the effect of the implementation of Good Corporate Governance perspective and Corporate Social Responsibility on financial performance in mining sector companies listed on the Indonesia Stock Exchange in 2015-2018. Good Corporate Governance consists of audit committee, the size the board of directors, the proportion of independent directors, and the number of board of commissioners. The research uses 12 samples in mining sector companies from 2015-2018 who did not have negative profit. The research sampling technique uses purposive sampling method while for data analysis uses multiple linear regression. The results show that the proxy committee variable proxy and the size of the board of directors have a significant effect on financial performance which is proxied by the ROE variable. As for the proxy variable, the proportion of independent directors and the number of board of commissioners do not significantly influence the financial performance that is proxied by ROE. Variable Corporate social responsibility index shows the results do not affect the financial performance which is proxied by the ROE variable. This research is important to be carried out as a study material for the mining industry on the importance of implementing GCG and CSR]]>
<![CDATA[Analisis Efektivitas dan Kontribusi Penerimaan Pajak: Studi Kasus pada Kantor Pelayanan Pajak Pratama Bantul ]]>
<![CDATA[Wahyu Siti Nursiam]]>;
<![CDATA[Vidya Vitta Adhivinna]]>
<![CDATA[ PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 3 No. 2 (2020): September ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit ]]>
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DOI: 10.36815/prive.v3i2.748
<![CDATA[ABSTRAK Penelitian ini bertujuan untuk mengetahui dan menganalisis tingkat efektivitas dan kontribusi penerimaan pajak. Penelitian ini dilakukan di Kantor Pelayanan Pajak (KPP) Pratama Bantul. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan pendekatan deskriptif. Data yang digunakan adalah data sekunder berupa target dan realisasi penerimaan pajak pada periode 2015 hingga 2017. Teknik analisis yang digunakan berupa presentase tingkat efektivitas dan kontribusi dari penerimaan pajak. Hasil penelitian ini menunjukkan bahwa pada tahun 2015 penerimaan pajak yang mencapai tingkat efektivitas memenuhi ekspetasi diperoleh dari sektor PPh Pasal 21, PPh Pasal 25/29 OP, PPh Pasal 26, PPh Migas, dan Fiskal Luar Negeri dengan presentase 101%, 152%, 169%, 100%, dan 100%. Sedangkan untuk tingkat kontribusi, penerimaan dari sektor PPN dan PPnBM di tahun 2016 dan 2017 berkontribusi baik terhadap total penerimaan pajak dengan presentase 42,2% dan 48,1%.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[hari setiono]]>;
<![CDATA[Marisha Khanida]]>;
<![CDATA[Tatas Ridho Nugroho]]>
<![CDATA[ PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Maret ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit ]]>
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DOI: 10.36815/prive.v3i1.770
<![CDATA[Perusahaan menganggap penting pelaporan keuangan bagi pemakai utama yaitu investor dan kreditor. Dalam pelaporan keuangan ada peraturan yang mengaturnya agar tepat waktu. Ketepatan waktu akan memberikan dampak penting pada pengambilan keputusan pengguna laporan keuangan. Namun banyak dijumpai perusahaan dalam penyampaian pelaporan keuangan mengalami keterlambatan. Penelitian ini menggunakan desain penelitian kausal. Penelitian ini bertujuan untuk mengetahui adanya pengaruh dari variabel (x) diantaranya : Kepemilikan Publik, Profitabilitas, Ukuran Perusahaan, dan Opini Audit terhadap Ketepatan Waktu Pelaporan Keuangan (Y). Metode penelitian ini adalah statistik deskriptif dengan pendekatan kuantitatif. Data yang digunakan yaitu data sekunder. Pengujian hipotesis yang digunakan yaitu regresi logistik biner. Variabel terikatnya berupa dummy yaitu terdiri dari kategori 0 dan 1 . Penelitian menunjukkan variabel opini audit dan kepemilikan publik signifikan sangatlah berpengaruh terhadap ketepatan waktu pelaporan keuangan perusahaan, namun profitabilitas dan ukuran perusahaan secara signifikan tidak mempengaruhi terhadap ketepatan waktu pelaporan keuangan perusahaan.]]>
<![CDATA[Pengaruh Perencanaan Pajak dan Kualitas Laba Terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Intervening ]]>
<![CDATA[Hari Purnama]]>
<![CDATA[ PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 3 No. 2 (2020): September ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit ]]>
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DOI: 10.36815/prive.v3i2.787
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh Perencanaan Pajak , Kualitas Laba dan Kinerja keuangan terhadap Nilai Perusahaan. Untuk menguji pengaruh Perencanaan Pajak , dan Kualitas Laba terhadap kinerja keuangan. Untuk menguji pengaruh Perencanaan Pajak , dan Kualitas Laba terhadap Nilai Perusahaan yang dimoderasi kinerja keuangan. Variabel penelitian ini terdiri dari variabel bebas dan terikat. Variabel bebas penelitian ini adalah Perencanaan Pajak, dan Kualitas laba, variabel terikatnya adalah Nilai Perusahaan dan variabel moderasi kinerja keuangan. Populasi dalam penelitian ini yaitu seluruh Perusahaan Food And Beverage yang berjumlah 19 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Teknik Pengambilan Sampel purposive sampling, sehingga sampel yang masuk kriteria sebesar 13 perusahaan. Metode pengambilan data menggunakan dokumentasi. Teknik analisis yang digunakan adalah regresi linier berganda dengan taraf signifikansi 5%. Perencanaan Pajak tidak berpengaruh terhadap Nilai Perusahaan. Sedangkan Kualitas Laba dan Kinerja keuangan secara parsial berpengaruh positif dan signifikan terhadap Nilai Perusahaan. Perencanaan Pajak tidak berpenagaruh terhadap kinerja keuangan. Kualitas laba secara parsial berpengaruh signifikan terhadap kinerja keuangan. Kinerja keuangan tidak mampu memediasi hubungan pengaruh Perencanaan Pajak terhadap Nilai Perusahaan. Kinerja keuangan mampu memediasi hubungan pengaruh Kualitas Laba terhadap Nilai Perusahaan.]]>
<![CDATA[Analisis Varians Untuk Mengukur Efisiensi dan Efektifitas Anggaran Perusahaan PG Gempolkrep Tahun 2014 – 2015 ]]>
<![CDATA[Budi Utami]]>;
<![CDATA[Eny Setyariningsih]]>
<![CDATA[ PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 3 No. 2 (2020): September ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit ]]>
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DOI: 10.36815/prive.v3i2.830
<![CDATA[The budget functions as an aspect of planning and supervision in the company's operational activities. The budget must be able to adjust the plans made for various parts of the company, so that one activity plan will be in harmony with another. Efficiency is the relationship between goods and services produced by an activity and the resources used. An activity is said to be efficient if it is able to produce certain outputs with the lowest possible input or with certain inputs it is able to produce the maximum output (spending well). Meanwhile, effectiveness is the relationship between the output and the goals or objectives that must be achieved. Operational activities are said to be effective if the activity process achieves the final policy goals and objectives (spending wisely). The purpose of this study was to determine the variance of the sales and production budget of PG. Gempolkrep Mojokerto 2014 - 2015 and measures the level of efficiency and effectiveness of PG's sales and production budget. Gempolkrep Mojokerto 2014 - 2015. The analysis method used is analysis of variance. The results of this study contained unfavorable variances in the sales budget for 2014 and 2015. Production budgets for 2014 and 2015 showed favorable variances. The use of the budget for 2014 and 2015 is less than 80% or is in the efficient category. The company's budget performance for 2014 - 2015 is in the range of less than 80% or is in the less effective category.]]>
