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Yuni Rimawati
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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 8 Documents
 1 
Search results for , issue "Vol 14, No 1 (2018): JUNI" : 8 Documents clear
Pengaruh Dari Intensitas Modal dan Tangibility Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Asuransi dan Perbankan Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2011-2015) M Aldy; Sany Dwita; Mayar Afriyenti
InFestasi Vol 14, No 1 (2018): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i1.4262

Abstract

This study aims to examine the influence of capital intensity and tangibility for firm financial performance. Financial performance is the dependent variable in this study that measured by ROA (Return on Asset).Independent variable in this study are capital intensity andtangibility, using the proxies of CIR (Capital Intensity Ratio)and DER (Debt to Equity Ratio). This study uses secondary data from financial statement of banking and insurances companies listed on Indonesian Stock exchange (IDX) for the period of 2011 to 2015. The purposive sampling technique was used to choose the study’s sample, resulting with 30 banking and 10 insurances companies. The data were analyzed using multipleregression to test the hypotheses formulated in this study. The results of this study show that partially,capital intensity and tangibility variablehave significant negative influence on capital structure. Whereas simultaneously, both have significant influence on financial performance. The resulted adjusted-R square, 56.6 percent, indicatesthat5.6percentof the changes in the value of the dependent variable can be explained by the changesin the values of the independent variables, namely, capital intensity and tangibilitywhile the remaining 43.4 percentchanges are explained by other variable outside the model.
Agresivitas Pajak Ditinjau dari Karakteristik Perusahaan dan Corporate Social Responsibility Harjito, Yunus
InFestasi Vol 14, No 1 (2018): JUNI
Publisher : University of Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i1.4258

Abstract

This study aims to analyze the influence of corporate characteristics and Corporate Social Responsibility to tax aggressiveness. Dependent variable used in this research is tax aggressiveness as measured by effective tax rate. The independent variables in this study are firm characteristics consisting of firm size, leverage, capital intensity. This study also uses Corporate Social Responsibility as an independent variable. The sample in this research is 41 companies with the research period for 5 years (2011-2015) selected by using purposive sampling method. The analysis of data used in this study using multiple linear regression with the hope to obtain a comprehensive picture of the influence of corporate characteristics and Corporate Social Responsibility Aggressiveness of Taxes using SPSS version 21 for Windows. The results showed that firm size and capital intensity significantly affect the aggressiveness of taxes. However, two other variables (leverage and Corporate Social Responsibility) alleged to affect tax aggressiveness but not proven to affect the aggressiveness of the Tax.
Menguak Nilai Dan Makna Di Balik Praktik Penentuan Harga Sewa: Studi Fenomenologis Pada Pengusaha Kos-Kosan Danang Prasdika; Robiatul Auliyah; Achdiar Redy Setiawan
InFestasi Vol 14, No 1 (2018): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i1.4259

Abstract

This research seeks to expose the practice of determining rental rates on businessservices room kos-kosan named Kos Putra Mulya. The purpose of this researchisto know the practices of the determination of rents that occur as well as uncoveringthe value and the meaning behind these practices. This study uses qualitative methodsastools in the process of the discovery answers and usethe knife as a phenomenology analysis approach to answer the value and its meanings.Theresults showed in the method of determining the price of rent conductedby Kos Putra Mulya was not based on the total cost of the activityof search efforts, but onlyusing the process of "estimate" in determining the costper-room.Thisis due to the presence of mutual cultural influence in its Treasuryactivities.Inaddition, there is cultural gotong royong, owners also instill asense of brotherhood in every effort suffered, so that business owners regardthe tenants is part of the family. And the last, the process of extracting the consciousnesstofind meaning in the term profit increase, i.e. the profit is definedas "rezekinya", while if the lossesmeant "bukan rezekinya".
Mengulik Euforia Amnesti Pajak: Hukum-APBN-Utang-Pajak (Studi Kasus Kantor Pelayanan Pajak Pratama Kabupaten X) Whedy Prasetyo
InFestasi Vol 14, No 1 (2018): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i1.4260

Abstract

This study aims to investigate Law. 11 of 2016 on Tax Amnesty dated July 1, 2016 which aims to increase tax revenues and encourage the transfer of assets abroad to the country (asset repatriation). A case study on Tax Office Primary Regency Xwith a qualitative approach is used in this study by showing the response of the presence of PSAK 70 on the Implementation of Asset Accounting (Treasures) and Liabilities (Debt) Tax Amnesty in a proportional perspective. The result is the growth of tax compliance in the motivation and mental attitude of the taxpayer through integrity, responsibility, discipline, accuracy, cooperation, honesty, visi onary, motivation and attitude to achieve tax functions as Budgeter, Regulern, Democracy, and Redistribution in tax amnesty. These four functions are a manifestation of the Law-APBN-Debt-Taxon tax realization targets, therefore tax is expected to be a form of public awareness (voluntary compliance) in contributingto the State through self assessment. Finally, the function of tax amnesty can be an economic tool for the welfare of the people, one of the sources of development financing, to encourage economic growth through the current development policy and it means to create job opportunities and other economic and business opportunities. So that the two parties between the government and WP have a synergistic relationship in recording and reporting the amount of taxes that become obligations, toward a fair tax revenue structure.
Menyingkap Tabir Realitas Tax Amnesty Greska Redielano Ramadan; Nyimas Wardatul Afiqoh
InFestasi Vol 14, No 1 (2018): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i1.4247

Abstract

Tax amnesty is a shape of government’s programme to increase receiptents from taxsector. Whilst, the effectiveness of these programme need to be evaluated. Datashowed that from taxpayer participation and the target of tax amnesty sides, itdoesn’t in line with what expected. This paper addr essed to reveal the reality of taxamnesty. The meaning realities of tax amnesty would parsed with peeling subjectconsciousness. This research would implicate to figure the meaning of tax amnestyin term to reflect taxpayer compliance phenomenon from the taxpayer and taxconsultant perspectives. This study classified as qualitative research withinterpretive paradigm, whilst, the research methodology used trancendentalphenomenology. This research could discover a few meaning of tax amnesty. Fromthe taxpayer and tax consultant, a few point discovered are tax amnesty is aboutcalculating profit and loss, the existing rules ass if violated, tax amnesty is effectivebut there is the failed side exist, and there is unfair existing within tax amnesty.
Dampak Prosedur dan Reviu Inspektorat Terhadap Peningkatan Akuntabilitas LKPD Provinsi Banten Jessi Chintiaranita Listira; Septian Bayu Kristanto
InFestasi Vol 14, No 1 (2018): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i1.4256

Abstract

This research wants to analyze the effect of procedure and review inspectorate towards accountability of Local Government Financial Statement (LGFS) Banten Province. Researchers interested in extreme changes of audit opinion on LGFS Banten in period 2013 to 2016. The change from disclaimer opinion to qualified opinion, and then unqualified opinions in short period are crucial. The analyze result of LGFS in 2016 shows that the review procedures from The Audit Board of Republic Indonesia (BPK RI) are reasonably assured. Those reviews are effecting the increasing of accountability of LGFS in period 2015 and 2016. This result means Banten Province has been covered their LGFS quality. The suggestion in this research is to optimize the role of Government Internal Supervisory Apparatus (APIP) to maintain the quality and accountability of LGFS in the future.
Membongkar Imperialisme dalam Kebijakan Pajak Usaha Mikro Kecil dan Menengah (UMKM) Yuyung Rizka Aneswari
InFestasi Vol 14, No 1 (2018): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i1.4246

Abstract

This article aims to criticize the fairness of the application of the final tariff incometax for MSME This research is in a critical paradigm using Sukarno's thinkingMarhaenism as a tool to criticize. Marhaenisme has three basic values, namely SosioNasionalisme, Sosio Demokrasi dan Ketuhanan yang Maha Esa. The results showthat taxation policy does not take into account the unique characteristics of SMEs,allegedly only concerned with a certain type of dolongan and loaded with the spiritof materialism. This research has a policy contraibution that provides a discourse forthe government on a fair tax implementation scheme, especially for MSMEs.
Adopsi IFRS dan Pengaruhnya Terhadap Manajemen Laba Akrual dan Manajemen Laba Riil Pada Perusahaan Manufaktur Di Bursa Efek Indonesia - Ismawati; Rita Yuliana; Yuni Rimawati
InFestasi Vol 14, No 1 (2018): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i1.4261

Abstract

This study aims to provide empirical evidence on adoption of IFRS and the effect toaccrual earnings management and real earnings management. This study usedmanufacturing firm data which is listing on Indonesia StockExchange in 2010-2013 and there are 63 firm used as sample. This study usedsecondary data. 2010 and 2011’s financial statement used to test descriptivestatistic at the beginning stage adoption of IFRS. 2012 and 2013’s financialstatement used to test descriptive statistic at the advance stage adoption of IFRS.The technique of data analysis in this study using multiple linear regressionanalysis. The result of this study find empirical evidence that IFRS adoption has negativeinfluence to accrual earnings management. This finding confirmation the result of descriptive statistic that accruals earnings management stage descend at the advance stage adoption of IFRS compared to the beginning stage adoption of IFRS.IFRS adoption doesn’t have influence to real earnings management through proxyas operation cash flow, production cost, and descretioner cost after firm adoptedIFRS at the beginning stage and also at the advance stage adoption of IFRS.

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