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PERMANA
Published by Universitas Pancasakti Tegal
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Articles 166 Documents
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PENGARUH RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, DAN CAPITAL TERHADAP PREDIKSI FINANCIAL DISTRESS PADA BANK PERKREDITAN RAKYAT Wijayanti, Kristina Nimas; Sari, Inayah Adi; Indriasih, Dewi
PERMANA Vol 9, No 2 (2018): Pebruari
Publisher : PERMANA

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Abstract

This study aims to determine the effect of Risk Based Bank Rating on the prediction of financial distress in Rural Banks in the area of ex Residency of Pekalongan with the period of research in 2013 until 2017. This study of financial distress uses a quantitative approach towards all BPR in Indonesia by using purposive sampling method. Data analysis method used is logistic regression analysis with the dependent variable in the form of dummy variables, namely 1 for non-financial distress and 2 for financial distress. Determination of the financial distress category was determined based on the Financial Services Authority Regulation No.5 / POJK.03 / 2015, that BPR with core capital below Rp6 billion indicated experiencing financial difficulties and vice versa. The results of the research showed that (1) Risk Profile represented by the LDR and NPL ratios had a positive and insignificant effect on financial distress. (2) Good Corporate Governance (GCG) represented by the composite value of the self-assessment report on the application of BPR governance has a positive effect but not significant to financial distress. (3) Earnings represented by the ROA ratio have a positive and insignificant effect on financial distress. (4) Capital represented by the CAR ratio has a negative effect and is not significant to financial distress.Keywords: Rural Bank, financial distress, Risk Based Bank Rating, profile risk, Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), Good Corporate Governance (GCG),Earnings, Return On Asset (ROA), Capital Adequacy Ratio (CAR), logistic regression
PENGARUH JUMLAH WAJIB PAJAK TERDAFTAR, TINGKAT KEPATUHAN MENYAMPAIKAN SPT DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN PADA KPP PRATAMA TEGAL Azizah, Meida Nurul; Sumarno, Mr.; Mubarrok, Abdulloh
PERMANA Vol 9, No 2 (2018): Pebruari
Publisher : PERMANA

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Abstract

The effect of the number of registered taxpayers, compliance level in delivering SPT and tax audits to income tax receipts in Tegal Tax Service Office. Faculty of Economic and Bussines University Of Pancasakti Tegal 2018. The purpose of this research was to determine the effect of the number of registered taxpayers, compliance level in delivering SPT and tax audits to income tax receipts in Tegal Tax Service Office. The data analysis technique used for this research is descriptive and quantitative approach. The research used secondary data and more focused on the realization statements Number of registered taxpayers, compliance level in delivering SPT, tax audits and income tax receipts research sample that is the period of 2015-2017. The data collected were processed using SPSS software program. The statistical method used to test the hypothesis is multiple linier regression analysis. The result showed that the number of registered taxpayers has a positive and significant impact on income tax receipts. However compliance level in delivering SPT and tax audits not impact on income tax receipts.Keywords : Income tax receipts, The number of registered taxpayers, Compliance level in delivering SPT and Tax audits.
OPTIMALISASI PENGELOLAAN LAHAN DALAM MENINGKATKAN PRODUKSI JAGUNG, SEBAGAI UPAYA PENINGKATAN PENDAPATAN PETANI DESA BOJONGSANA KABUPATEN TEGAL Wiyanti, Sari
PERMANA Vol 9, No 2 (2018): Pebruari
Publisher : PERMANA

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Abstract

The study was conducted in Bojongsana village, Suradadi Subdistrict, Tegal Regency from April to August 2018 to optimize land in increasing corn production, as an effort to increase the income of farmers in Bojongsana village, Tegal Regency. The population in this study were corn growers. The data used in this study are primary data obtained through direct interviews with respondents. While secondary data was obtained from the office of the Bojongsana Village Chief and the Suradadi Agriculture Service Office in Tegal Regency. Sampling using Purposive sampling, namely samples are farmers who have the ability and experience in planting corn according to the purpose of this study. Data and information collected then processed and discussed qualitatively descriptive. The results show that by optimizing the land after the rice harvest, which is utilized for corn production with the strategy of the SWOT analysis can increase farmers' income. To meet market demand for corn, there needs to be a sustainable development of corn production in Bojongsana village, Suradadi District, Tegal Regency. Keyword: SWOT Analysis
PENGARUH PERENCANAAN PAJAK DAN INSENTIF NON PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017 Sutrisno, Mohamad; Sari, Inayah Adi; Astuti, Yanti Puji
PERMANA Vol 10, No 1 (2018): Agustus
Publisher : PERMANA

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Abstract

The Effect of Tax Planning and Non-Tax Incentives toward Earnings Management at Manufacturing Companies listed on Indonesia Stock Exchange 2013-2017. Thesis, Tegal: Faculty of Economics, Pancasakti University Tegal. 2018. The purpose of this study is to examine the effect of tax planning and non-tax incentives simultaneously and partially toward earnings management at manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. This research is descriptive research with quantitative approach. The sample used is automotive sub-sector manufacturing companies and components listed in Indonesia Stock Exchange period 2013-2017. The number of companies sampled this research there are 45 companies by using purposive sampling method. While the data analysis method used is descriptive statistical test, classical assumption test, multiple linear regression analysis, simultaneous significance test (F test), test of individual parameter significance (T test) and coefficient of determination. Based on the results of research indicate that tax planning and non-tax incentive simultaneously have a significant effect toward earnings management with significance value 0,000. While partially tax planning, earnings pressure and firm size have significant effect to earnings management with value of significance respectively 0,037,0,000 and 0,049. As well as leverage and earnings bath partially no effect toward earnings management with a significance value of 0.436 and 0.146 respectively. Keywords : Tax planning, earnings pressure, leverage, earnings bath, company size, earnings management
PENGARUH STABILITAS KEUANGAN, TARGET KEUANGAN TINGKAT KINERJA, RASIO PERPUTARAN ASET, KEAHLIAN KEUANGAN KOMITE AUDIT, DAN PROFITABILITAS TERHADAP FRAUDULENT FINANCIAL STATEMENT Mindita Pratiya, Mutiara Ayu; Susetyo, Budi; Mubarok, Abdulloh
PERMANA Vol 10, No 1 (2018): Agustus
Publisher : PERMANA

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Abstract

The effect of financial stability, financial targets, level of performance, asset turnover ratio, audit committee's financial expertise, and profitability to fraudulent financial statement. Essay. Tegal : Faculty of Economics and Business. Pancasakti University Tegal 2018. This study aims to obtain empirical evidence and to analyze the effect of financial stability, financial targets, level of performance, asset turnover ratio, audit committee's financial expertise, and profitbility to fraudulent financial statement which measured using fraud score model (F-Score). The data in this research uses secondary data which form the company's financial statement and annual report. The population in this study are all companies listed on Indonesia Stock Exchange in period 20142017. This study uses purposive sampling method to select sample from the population and obtained sample of 28 companies of consumer goods industries. The methode of data analysis is performed with classic assumption test, descriptive statistics analysis and hypothesis tested by multiple linear regression analysis with SPSS version 23. The results of this study shows that the financial targets and level of performance significantly to the fraudulent financial statement, however the financial stability, asset turnover ratio, audit committee’s financial expertise, and profitability is not significant to the fraudulent financial statement. Financial stability, financial targets, level of performance, asset turnover ratio, audited financial audit, and profitability simultaneously have a significant effect on fraud financial statements.Keywords: fraudulent financial statement, fraud score model (F-Score), financial stability, financial targets, level of performance, asset turnover ratio, audit committee's financial expertise, profitability
PENGARUH TAX PLANNING, CORPORATE GOVERNANCE DAN DEFFERED TAX EXPENSES TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERCATAT DI BEI TAHUN 2013-2017 Afifah, Marifatul; Muttaqin, Ibnu
PERMANA Vol 10, No 1 (2018): Agustus
Publisher : PERMANA

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Abstract

The research objectives are 1). To know the effect of tax planning, corporate governance and deffered tax expenses simultaneously to earning management. 2). To know the effect of tax planning on earning management. 3) Is there any influence of corporate governance on earning management. 4). Is there any effect of deffered tax expenses on earning management. This type of research is quantitative with descriptive approach. Data collection method used in this research is documentation method. While the technique of data analysis and Hypothesis Testing using classical assumption testing, multiple regression analysis, partial test, simultaneous test, and Coefficient of Determination. The research results prove that there is influence of tax planning, corporate governance and deffered tax expenses simultaneously to earnings management evidenced from result of simultaneous test test obtained probability sig value equal to 0,001 smaller than value α that is equal to 0,05. The effect of tax planning on earning management is evidenced from the partial tax planning results on earning management obtained probability sig value of 0.012 which is smaller than α value of 0.05. There is influence of corporate governance to earnings management evidenced from result of partial examination of corporate governance to earnings management got probability sig value equal to 0,002 smaller than value α that is equal to 0,05. There is no effect of deffered tax expenses on earning management evidenced from the partial test results deffered tax expenses to earnings management probability obtained sig value of 0.859 greater than the value of α is 0.05.Keywords: Tax Planning, Corporate Governance, Deffered Tax Expenses, Earning Management
PENGARUH KESADARAN MEMBAYAR PAJAK, PERSEPSI WAJIB PAJAK DALAM PELAKSANAAN SANKSI DENDA, SPPT, DAN PEMERIKSAAN PAJAK TERHADAP KEBERHASILAN PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KECAMATAN WANASARI KABUPATEN BREBES Muttaqin, Ibnu; Anggra, Eva
PERMANA Vol 10, No 1 (2018): Agustus
Publisher : PERMANA

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Abstract

Ibnu Mustofa 4314500030 influence of awareness of paying taxes, perception of tax payers in the implementation of financial penalties, SPPT (Tax Payable Notification) and tax audit of the success of land tax revenues and rural and urban buildings in Wanasari District, Brebes Regency. Faculty of Economics and Business, Pancasakti University Tegal 2018. The purpose of this study is to find out whether awareness of paying taxes, the perception of tax payers in the implementation of financial penalties, SPPT (Taxable Income Tax Notification) and tax audit affect both simultaneously and partially on the success of land tax revenue and rural and urban buildings in Wanasari District, Brebes Regency. Population in this research is tax payer of earth and rural and urban building in District Wanasari Brebes Regency in year 2017 as many as 62,065. The sample is calculated using the Slovin formula, so that it gets a sample of 100 respondents. Data collection method uses a questionnaire. The analysis used is multiple linear regression analysis. The test results show that 1) Awareness of paying taxes, tax payer perception in the implementation   of   financial   penalties,   SPPT   (Tax   Notification   Letters)   and   tax   inspection simultaneously affect the success of tax revenue earth and rural and urban buildings in District Wanasari Brebes. 2) Awareness of paying taxes affect the success of tax revenue earth and rural and urban buildings in District Wanasari Brebes District. 3) Tax payer's perception in the implementation of financial penalties, SPPT (Tax Notification Letters) and tax audit have no effect on the success of tax revenue of earth and rural and urban building in Wanasari Sub-district of Brebes Regency.Keywords: Awareness of paying taxes, perceptions of taxpayers in the implementation of financial penalties, SPPT (Tax Return Letters), tax audit and the success of tax revenue earth and rural and urban buildings.
ANALISIS PEMBENTUKAN PORTOFOLIO OPTIMAL DENGAN METODE STOCHASTIC DOMINANCE DAN SINGLE INDEX MODEL PADA SAHAM INDUSTRI REAL ESTATE AND PROPERTY DIBURSA EFEK INDONESIA Ningrum, Eftika Riya; Waskita, Jaka; Utami, Yuni
PERMANA Vol 10, No 1 (2018): Agustus
Publisher : PERMANA

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Abstract

This study aims to see whether there is a difference between the stochastic dominance method and the single index method in forming an optimal portfolio. And see which method is more optimal. The sample used in the study was a real estate and property company listed on the IDX period (2013 -2017) using purposive sampling and analysis sampling techniques using the average difference test. After being tested with each method both modelstochastic and single index model, the results showed that there were differences in returns from the formation of an optimal portfolio with the test results which obtained the results of 0.048 under a significant level of 0.05. And the results of the portfolio return calculation formed by the stochastic method smaller 0.0079 than the portfolio return formed by the single index method of 0.0173 which means that the single index method is more optimal than the stochastic method.Keywords: Return, Optimal Portfolio, Stochastic Dominance, Single Index
PENGARUH PAJAK TANGGUHAN, PERENCANAAN PAJAK DAN ASSET PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017 Puspitasari, Dhea Pranatania; Murdiati, Sri
PERMANA Vol 10, No 1 (2018): Agustus
Publisher : PERMANA

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Abstract

Objectives to be achieved in this research are: 1). To know the effect of tax deferred, tax planning and corporate assets together to earnings management at chemical company, 2). To determine the effect of deferred tax on earnings management at chemical companies, 3). To know the effect of tax planning on earnings management at chemical company, 4). To know the influence of company's asset to earnings management at chemical company. Data collection method used in this research is dentasiasi. While the data analysis and hypothesis test used are classical assumption testing, multiple linear regression analysis, simultaneous significance test (F statistic test), significant test of individual parameter (t test statistic), and Coefficient of Determination. Based on the calculation result there is significant influence of tax deferred, tax planning and company asset collectively to earnings management at chemical company proven from result of test of significant test of simultan parameter (statistic test F) got probability sig value equal to 0,022 <0,05. There is no significant partial tax effect on profit management in chemical companies as evidenced by the result of testing  the  significance  of  individual  parameters  (statistical  test  t)  of  deferred  tax  on  earnings management obtained probability sig value of 0.904> 0.05. There is significant influence of tax planning partially to earnings management at chemical company proven from result of test of significant test of individual parameter (statistic test t) tax planning to earnings management got probability sig value equal  to  0,013  <0,05.  There  is  no  significant  influence  of  company  asset  partially  to  earnings management at chemical company proved from result of calculation of test of significant individual parameter (statistic test t) company asset to earnings management got probability sig value equal to 0,166 <0,05.Keywords: Deferred Tax, Tax Planning, Company Assets, Profit Management
PENGARUH NORMA SUBJEKTIF, KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI SAMSAT KABUPATEN PEMALANG Rohmah, Dhalifah Nur; Herwinarni, Yuniarti
PERMANA Vol 10, No 1 (2018): Agustus
Publisher : PERMANA

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Abstract

This study aims to determine the Influence of Subjective Norms, Taxpayer Awareness, Service Quality and Tax Sanctions on Compliance of Motorized Taxpayers on SAMSAT Pemalang District. This study uses primary data obtained from respondents' answers to the questionnaires used in the study. Data analysis method uses Descriptive Statistics, Testing Instrument Research, Classical Assumption Test, Multiple Regression Analysis, Hypothesis Test and Determination Coefficient. Research results show that the F test of subjective norm variables, taxpayer awareness, service quality and tax sanctions affect simultaneously on motor vehicle taxpayer compliance in SAMSAT Pemalang District. Partially, the Subjective Norm variable does not significantly influence the Motor Vehicle Taxpayer Compliance variable, the variable of Taxpayer Awareness has a significant influence on Motor Vehicle Taxpayer Compliance, Service Quality variable has a significant effect on Motor Vehicle Taxpayer Compliance, Tax Sanction variable does not significantly influence Motor Vehicle Taxpayer Compliance.Keywords: Subjective Norms, Taxpayer Awareness, Service Quality Tax Sanctions, Taxpayer Compliance

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