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Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi

keberlanjutan
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Published by Universitas Pamulang

ISSN : 25285599 EISSN : 26143291 DOI : http://dx.doi.org/10.32493/keberlanjutan

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi is a Scientific Journal published by Universitas Pamulang, containing writings in the fields of management and accounting. Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi is published twice a year, in July and December. The editor invited researchers, academics and practitioners to give their thoughts on economic issues. For writings that are published entirely the personal responsibility of the author concerned.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 7 Documents

Search results for , issue "Vol 4, No 2 (2019): Keberlanjutan" : 7 Documents clear

RELAWAN PAJAK: BAGAIMANA PELATIHAN PAJAK MEMPENGARUHI KEPUASAN WAJIB PAJAK PADA MASYARAKAT URBAN? (STUDI PADA TAX CENTRE UNIVERSITAS PEMBANGUNAN JAYA) Agustine Dwianika; Irma Paramita Sofia
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 4, No 2 (2019): Keberlanjutan
Publisher : Universitas Pamulang

AbstractIn many countries, taxes are very important for the running of the wheels of government activities. In Indonesia, most of the development budget comes from tax. Therefore tax compliance is very important for the important activities sustainability that have been scheduled. A way to improve tax compliance is to create awareness of taxes early on, continuously and facilitate payment methods or tax reporting by taxpayers. Various ways are carried out by the government to improve taxpayer compliance, including with early tax education and involving young people (millennial) in higher education with the existence of the Relawan Pajak Program (RP). The RP program in the Tax Center (TC) includes several stages, such as socialization, recruitment, training, placement and service also ends with evaluation. The survey conducted by this researcher looked at the effectiveness aspects of the training conducted by TC in collaboration with the Direktorat Jendral Pajak (DJP) in the area of urban society. As a result, training for the effective of RP to help individual taxpayers, but not for corporate taxpayers. So that further, both TC and DJP need to expand the RP training program related to mentoring corporate taxpayer reporting.

ELASTISITAS PENDAPATAN WAJIB PAJAK (ELASTICITY OF TAXABLE INCOME) DI INDONESIA Arif Nugrahanto
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 4, No 2 (2019): Keberlanjutan
Publisher : Universitas Pamulang

AbstractThe responses of taxpayers due to the changes in tax rates have attracted the curiosity of many economists. The magnitude of taxpayers’ responses is substantially considered to be very importance in the formulation of tax and transfer policy (Giertz, 2009). The fundamental analysis on how to see the respond of taxpayers due to any changes in tax rates uses elasticity of labor supply, which estimates the changes of working hours with respect to the changes in tax rates. Because people’s response to a tax change may take several forms, including a labor supply response, elasticity of labor supply must be read carefully, as pertaining only to specific circumstances. Then, the elasticity of taxable income, which was originated by Lindsey (1986), is used and introduced to overcome such restrictions.Using very rich panel data of Indonesian taxpayers from 2007 to 2010, this study generates numerous findings about the elasticity of taxable income. The extent of taxpayers’ response deeply depends on how the secular trend of income is isolated and controlled. Without income control, the elasticity of taxable income is 0.289, while using a 10-spline of log of income, the extent is 0.368. Moreover, the study also uses net income as complement of the core estimation. This study identifies that the elasticity of taxable income in Indonesia is in the range of 0.302-0.368 depending on the income definition applied. The findings confirm with most literature on this subject and closely near to what was specified by Saez, et. al (2010) as “a consensus value.” But it should be underlined that these magnitudes are just in the short run period. This also found that the short run and medium period produce varying magnitudes. The medium run period calculation generates the number of close to zero. It might be due to the existence of income shifting, as stated by Goolsbee (2000). Another argument is myopic phenomenon. As taxpayers only focus on the situation that just happen surroundings them.The difference in the effect highpoints what Slemrod (2001) said that the magnitude of reported income elasticity is not an unchanged parameter; indeed, it is subject to government policy. Moreover, the surroundings of the tax reform and after all may also have influences.

ANALISIS PENGARUH PERPUTARAN KAS, PERPUTARAN PERSEDIAAN, PERPUTARAN PIUTANG TERHADAP TINGKAT LABA SERTA DAMPAKNYA TERHADAP HARGA SAHAM (Studi Terhadap Perusahaan Otomotif pada Malaysia Exchange Stock Tahun 2011-2016) Saksono Budi
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 4, No 2 (2019): Keberlanjutan
Publisher : Universitas Pamulang

AbstractThis study aims to analyze the effect of cash turnover, inventory turnover, receivable turnover to profit rate and its impact on stock prices at automotive companies listed on the Malaysia Stock Exchange. The population in this study finished 10 registered compananies on the Malaysian ExchangeStock period 2011-2016. In this research obtained finished 5 (five) companies determined as sample, companies that were used as samples taken using purposive sampling method,. Statistical testimg is done using regression test of panel data of random effect Eviews 9.0 model. this research method uses descriptivequantitative by doing the activity of collecting secondary data from company annual report. Cash turnover, inventory turnover, receivable turnover as independent variable, and net profit as moderating variable. While stock price is measured by Change of stock price. The results showed that simultaneously, variable cash turnover, inventory turnover and receivable turnover significantly affect the level of earnings. Partially, inventory turnover and receivable turnover have a positive and significant influence to profit rate but cash turnover variable has negative and significant influence to profit rate. While the level of profit has a positive and significant effect on stock prices.

ROLE CONTRADICATIONS BETWEEN CONSULTANTS OF ACCOUNTANT SERVICES AND PUBLIC ACCOUNTANT OFFICES Fitriana Santi; Ary Yunita Anggraeni
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 4, No 2 (2019): Keberlanjutan
Publisher : Universitas Pamulang

Abstract The Office of Accountant Services is an accounting services office that is allowed to provide management services, taxation and assurance service. The thing that distinguishesbetween KJA and KAP is where the Public Accountant Office is allowed to provide assurance and audit services. In practice there was a dualism of work where the services provided by KJA could also be provided by KAP. While the services provided by KAP cannot be provided by KJA. This is what results in the intersection of interests between KAP and KJA. The reason for the struggle for market share is also their basis for fighting over clients. If thiscontinues, they are not impossible to not focus on the quality of services provided. The writing of this article explains the intersection between these two accounting service offices.Where there is a mental accounting theory that is the background of the dispute between these two service offices.

PENGARUH CURRENT RATIO, DEVIDEN PAYOUT RATIO DAN RETURN ON EQUITY TERHADAP PRICE TO BOOK VALUE SERTA DAMPAKNYA TERHADAP HARGA SAHAM PADA INDUSTRI MAKANAN Darul Fahmi
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 4, No 2 (2019): Keberlanjutan
Publisher : Universitas Pamulang

Abstrak Penelitian ini memiliki tujuan agar peneliti bisa memahami apakah ada pengaruhnya variabvel CR (Current Ratio), DPR (Deviden Payout Ratio) dan ROE ('Return On Equity') terhadap PBV ('Price to Book Value') serta dampaknya terhadap HS ('Harga Saham') pada perusahaan industri makanan yang terrgister di BEJ dan Bursa Malaysia dengan periode pengamatan 2011-2016. Dalam penelitian ini teknik pengambilan sampel menggunakan teknik purposive sampling kemudian ditetapkan berbagai kriteria. Atas dasar ketentuan dan kriteria yang ditetapakan tersebut maka pada Negara Indonesia didapatkan 6 perusahaan dan pada Negara Malaysia 5 perusahaan yang layak dan memenuhi syarat untuk dijadikan sampel.Didalam penelitian ini pengujian hipotesis menggunakan alat uji analisis regresi linear berganda dengan menggunakan program Eviews versi 8.0. Populasi dalam penlitian ini adalah perusahaan industri makanan yang tercatat di BEJ. Sesuai dengan daftar yang trcantum dalamm dalam Capital Market Dirctory (ICMD) tersebut diketahui bahwa ada 14 perusahaan makanan dan minuman yang listing di BEJ dan didalam Bursa Malaysia didapat 10 persahaaan. Pengambilan samapel dalam penelitian ini dengan menggunakan metode purposive sampling. Sejumlah 36 laporan tahunan perusahaan perusahaan Indonesia dan 30 laporan tahunan perusahaan Malaysia (masing-masing selama 6 tahun) diatas telah diolah dan untuk analisis dengan alat analisis metode “regresi linier berganda” dengan menggunakan program Eviews Versi 8.0.Setelah diuji dengan alat Uji Hipotesis. hasil penelitian yang dilakukan pada perusahaan Indonesia didapatkan data bahwa secara Uji Parsial (uji t) variabel CR, DPR dan ROE tidak mempunyai pengaruh yang signifikan terhadap variabel PBV, tetapi dengan pengujian secara bersama CR, DPR dan ROE justru berpengaruh dan signiifikan terhaadap vaariabel PBV yang dibuktikan dengan nilai probabilitas 0.0000 < 0.05. Sedangkan pada perusahaan Malaysia dari hasil Uji Parsial (uji t) untuk variabel CR dan ROE memeunyai pengaruh yang signifikan terhadap PBV sedangkan variabel DPR dari hasil uji Parsial (uji t) tidak memeiliki pengaruh yaang signifikan terhaadap PBV. Selanjutnya pada Perusahaan Indonesia hasil pengujian secara simultan didapat hasil F hitung 14,55898 > F tabel 2,69 dengan nilai probabilitas 0.000000, ini berarti variabel CR, DPR dan 'ROE bepengaruh yaang signifiikan terhadap PBV. Hasil Koefisien Determinasi (R2) pada perusahaan Indonesia sebesar 0.8111810 atau 81.18% artinya kemampuan variabel independen dapat menjelaskan atau mempengaruhi varibel dependen senilai 81,18% sedangan selebihnya 18,82% dijelaskan oleh variebel lain diluar varaibel yang diteliti. Sedangkan pada perusahaan Malaysia hasil uji secara simultan nilai F hitung 12.27125 > dari nilai F tabel 2.76 dengan nilai probabilitas 0.000003,sehingga didapat kesimpulan bahwa secara simultan variabel CR, DPR dan ROE memepunyai pengaruh yang signifikan terhadap variabel PBV. Nilai R2 (Koefisien Determinasi) sebesar 0.796105 atau 79.61%, artinya kemampuan variabel independen dapat menjelaskan atau mempengaruhi variabel dependen sebesar 79,61% sedangan sisanya 20,39% dijelaskan oleh faktor/variabel lain diluar yang sedang diteliti. Kemudian uji variabel PBV terhadap harga saham pada Perusahaan Indonesia menunjukan hasil bahwa variabel PBV memepunyai pengaruh yang signifikan terhadap variabel Hrga Saham yang ditunjukan dengan nilai probabilitas 0.0000 < 0,05. < 0.05. begitu juga dengan perusahaan Malaysia PBV berpengaruh secara signiifikan terhadap variiabel Haraga Saham yang ditunjukan dengan nilai probabilitas 0.000 < 0,05

PERBANDINGAN SEBELUM DAN SESUDAH ADANYA “PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013” DAN PENGARUHNYA TERHADAP PAJAK PERUSAHAAN (STUDI KASUS PADA PT. DBL) Siti Ratna Sari Dewi
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 4, No 2 (2019): Keberlanjutan
Publisher : Universitas Pamulang

AbstractThe purpose of this study is to find out how much the amount of tax issued and whether there is a difference in the amount of tax issued by the company before and after the existence of "PP Number 46 year, 2013 and the influence of the PP Number 46 year 2013" with corporate tax. The nature of this research is qualitative research with a comparative method and descriptive analysis with a case study approach method. Data collection techniques carried out in this study are through primary data, namely data obtained directly from data sources where the research was carried out and secondary data namely data obtained from literature and books that have to do with the problem under study. Through analysis of qualitative descriptive data and quantitative data analysis this research was conducted. And the results of the study show the amount of tax issued before the existence of PP number 46 of 2013 shows no tax payable, whereas after the issuance of the latest regulations the amount of tax incurred has increased. So there are differences in the amount of tax payments incurred due to the issuance of the latest regulations and the influence of the latest regulations on corporate taxes.

PENGARUH PERSEPSI MAHASISWA AKUNTANSI TENTANG PAJAK DAN BREVET PAJAK TERHADAP MINAT BERPROFESI DIBIDANG PERPAJAKAN Asep Suherman
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 4, No 2 (2019): Keberlanjutan
Publisher : Universitas Pamulang

Abstract This research was counducted at the University of Pamulang the purpose of this study was to determine the effect of Accounting Students' Perceptions of Taxes and Taxes on Profession Interest in Taxation. The results of this study indicate that Perceptions about Tax have a partially positive effect on Interest in Profession in the Taxation Sector. F there is a significant influence between X1 and X2 simultaneously on the interests of working in the taxation field. Perception of Tax and Brevet tax in the Adjusted R Square Test of 0.114 means that the variable of interest in the taxation profession can be explained by the perception variable about tax and tax brevet of 11.4% or it can be said that the variable perception of tax and tax brevet can influence interest in the profession taxation of 11.4%.

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Dani Rahman Hakim

Contact Email
danirahmanhak@gmail.com

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+6282216586720

Journal Mail Official
keberlanjutan@unpam.ac.id

Editorial Address
Jalan Surya Kencana No.1, Pamulang, Kota Tangerang Selatan, Banten 15417

Location
Kota tangerang selatan,

Banten

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Dani Rahman Hakim

Contact Email danirahmanhak@gmail.com

Phone +6282216586720

Journal Mail Official keberlanjutan@unpam.ac.id

Editorial Address Jalan Surya Kencana No.1, Pamulang, Kota Tangerang Selatan, Banten 15417

Location Kota tangerang selatan, Banten INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Dani Rahman Hakim

Contact Email
danirahmanhak@gmail.com

Phone
+6282216586720

Journal Mail Official
keberlanjutan@unpam.ac.id

Editorial Address
Jalan Surya Kencana No.1, Pamulang, Kota Tangerang Selatan, Banten 15417

Location
Kota tangerang selatan,

Banten

INDONESIA