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INDONESIA
Infestasi
Published by Universitas Trunojoyo Madura
ISSN : 02169517     EISSN : 24608505     DOI : doi.org/10.21107/infestasi
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 10, No 2 (2014): DESEMBER" : 6 Documents clear
DAMPAK PENGENAAN TARIF PAJAK PROGRESIF KENDARAAN BERMOTOR DI PROPINSI DKI JAKARTA Eka Ermawati; Ni Putu Eka Widiastuti
InFestasi Vol 10, No 2 (2014): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i2.529

Abstract

The purpose of this research is to examine empirically how the enforcement of a progressive tax rate impact on vehicle ownership for individuals on the territory of the province of DKI Jakarta. The source of data analysed is individual tax payers of motor vehicle owners who own vehicles of more than 1 unit and who are paying their tax in  Jakarta. There are 100 samples according criteria that can be processed toanswer hypothesis research. There is a significant relation-effect of progressive tax rates on taxpayers’ intention to do tax avoidance, with coefficient of determination of 42 %. It suggeststhat this tax rates can impact on the potential tax revenues in Jakarta but not affect taxpayers of four-wheeled vehicle owners. In other words,it reducesthe desire or motivation to buy a vehicle of more than 1 unit so that traffic jam fixed perceived.
PENGARUH GENDER, LATAR BELAKANG PEKERJAAN, DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK Dewi Fitriyani; Eko Prasetyo; Reni Yustien; Achmad Hizazi
InFestasi Vol 10, No 2 (2014): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i2.530

Abstract

The successful of implementation of the tax collection system and self assessment system have correlation with the characteristic of taxpayers. The characteristics of taxpayers can be seen from gender, occupation background and level of education. This research aims to proof empirically influence of gender, occupation and education to taxpayers’ compliance. The population in this research is individual taxpayers who has NPWP and registered in KPP Pratama Jambi City. The method of sampling uses nonprobability sampling with convenience sampling. The hypotheses are tested using analysis of variance (anova). Based on anova results, gender has no influence to taxpayers’ compliance, while occupation background and level of education has influence to taxpayers’ compliance in fulfilling tax obligations. In addition, there are also joint effect of gender, occupation background and level of education to taxpayers’ compliance.
ANALISIS NILAI PERUSAHAAN SEBELUM DAN SETELAH KONVERGENSI PSAK DENGAN IFRS Reka Maiyarni
InFestasi Vol 10, No 2 (2014): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i2.531

Abstract

The purpose of this study was to obtain empirical evidence and understand the effects of capital structure, profitability, firm size, and managerial ownership on firm value before and after the convergence of GAAP with IFRS in manufacturing companies in the period 2008-2013. The selection of sample used purposive sampling and obtained 372 companies. The result of this study showed that prior to the convergence of GAAP with IFRS, the profitability affected the value of the company. After the convergence, profitability, firm size, and managerial ownership affected the value of the company. Meanwhile, the combined models indicatedthat profitability, firm size, and managerial ownership affected the value of the company. This study also showed that variable profitability, firm size, and managerial ownership affect the value of the companysimultaneously. The Chow test indicated that there were differences in the value of the company before and after the implementation of IFRS.
DOUBLE DUTIES: PAJAK DAN SUMBANGAN KEAGAMAAN DALAM PERSPEKTIF MASYARAKAT HINDU BALI (Studi pada Wajib Pajak Orang Pribadi Umat Hindu Perantauan Asal Bali Di Sektor Tropodo Sidoarjo) Made Dudy Satyawan; Lintang Venusita
InFestasi Vol 10, No 2 (2014): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i2.527

Abstract

This study aims to explore the practice of giving Punia Hindu Balinese community in Sidoarjo Tropodo. Phenomenological qualitative research approach that connects between the attitudes and behaviours of Hindus who pay taxes to fund events Punia and issuance of Government Regulation No. 60 in 2010 and other relevant tax laws. Dana Punia is a form of religious endowments to Hindus which is compulsory that can be deducted from income payments through Badan Dharma Dana Nasional. Techniques of data analysis consists of three stages: data reduction, data display, conclusion drawing and verification. The result of an interview shows that there are two groups of respondents having different views, the first group looked at double duties: Taxes and Religious Contribution as subjective norm for individuals to devout Hindus and dutifully fulfilling without being influenced by tax incentives. The concept of making sincere and honest awareness shapes individual attitudes and behaviour. The second respondent group has different views, rights and obligations of the same can be done in accordance with the knowledge that it is warranted. Utilization tax on funds paid Punia Hindus are justified and act according to informants would increase the impact on the honesty of taxpayers because there is no discrimination in the tax laws.
PERBEDAAN SEBELUM DAN SESUDAH PENERAPAN IFRS TERHADAP LABA BERSIH, EKUITAS DAN ABNORMAL RETURN Ira Febrianti; Tona Aurora Lubis; Wirmie Eka Putra
InFestasi Vol 10, No 2 (2014): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i2.532

Abstract

This study aims to determine the differences before and after the implementation of IFRS on the financial statements of companies listed on the Stock Exchange. By looking at the difference in net income, equity and abnormal stock returns to firms in Indonesia in the IFRS convergence process using the Event Window is analyzed with nonparametric statistics: two paired sample test - Wilcoxon Signed Rank Test. The study population was all the companies listed on the Stock Exchange in 2011 and 2012. The research sample was determined using purposive and judgment sampling, obtained 78 sample firms. The results showed that there were significant differences on net income, equity and firm abnormal stock returns after implementation of IFRS.
DAMPAK PENGHAPUSAN PAJAK PERTAMBAHAN NILAI PADA PEMBIAYAAN MURABAHAH TERHADAP KINERJA KEUANGAN BANK SYARIAH Rita Yuliana; Nurul Herawati
InFestasi Vol 10, No 2 (2014): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i2.528

Abstract

The objective of this research is to explore the effect of Value-added Tax abolition to murabahah financing of syariah banks which refers to Tax Law No. 42 in 2009 and Finance Minister Regulation No. 251/PMK.011/2010. Using sequential data (2008:12-2012:12), this research tests financial performance: profitability and return on assets (ROA) of syariah banks, before and after the implementation of Tax Law No.42 in 2009 and the Financial Minister Regulation; and compare it to the conventional banks performance. The result suggests that there is a difference between murabahah financing before and after the implementation of the regulation. In addition, the results show that there is profitability difference between those before and after December 2010, but not for the ROA. The comparison of profitability and ROA between syariah and conventional banks shows the difference between the two.  The contribution of this research is to show that the Value-added Tax abolition policy has an effect on the syariah banks performance, but not yet aligned with the conventional banks. Hence, The Central Bank effort to align syariah and conventional banks still needs to be improved.

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