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Yuni Rimawati
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infestasi@trunojoyo.ac.id
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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 9 Documents
 1 
Search results for , issue "Vol 16, No 1 (2020): JUNI" : 9 Documents clear
Tarif Pajak UMKM 0,5% : Reward Or Punishment? Mutia Indriana; Norsain Norsain; Moh. Faisol
InFestasi Vol 16, No 1 (2020): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v16i1.6986

Abstract

Micro, Small and Medium Enterprises (UMKM) become one of the fields for the Directorate General of Taxes to increase the contribution of the amount of tax revenue, considering that as many as 98.8% of business units come from UMKM. One of the tools used to achieve these objectives is the issuance of PP No. 23 of 2018 concerning UMKM taxes of 0.5% of turnover. This research was conducted at KPP Pratama Pamekasan using a case study. As many as one key informants and five supporting informants researchers conducted in-depth interviews (in-depth interview). The information was analyzed qualitatively, consisting of data reduction, data presentation, conclusions, and verification. The results of this study are first, the application of PP No. 23 of 2018 there are still many UMKM that do not know the information, so the Directorate General of Tax (KPP Pratama Pamekasan) needs to socialize it internally. Second, the motive for the application of PP No. 23 of 2018 is as a reward for UMKM taxpayers: as a reward for the convenience given to taxpayers in terms of tax reporting, as a reward for the freedom of taxpayers to choose, and as a reward for the relief of tariffs offered, so taxpayers can fulfill their tax obligations following the provisions of the applicable tax laws.
Menjawab Tantangan Pelaksanaan Penagihan Pajak Menuju Reformasi Perpajakan Indonesia Ariefina Sri Indaryani; Aniek Juliarini
InFestasi Vol 16, No 1 (2020): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v16i1.6889

Abstract

Tax collection realization at Kanwil DJP Jateng II in 2018 increased sharply, but tax arrears were still large. This study analyzed the challenges faced in implementing tax collection, finding the efforts that have been made to overcome them, and formulating what is needed to optimize tax collection. The study was descriptive qualitative. Primary data, secondary data, and literature studies were used. Primary data were obtained from questionnaires filled by Bailiff and Head of Tax Collection Section, and interviews with the tax officials. Secondary data were obtained from reports and other data. Results showed that the three biggest challenges were: HR, both in quantity and quality; administration, in the form of incomplete or invalid data; and difficulty in finding the taxpayer and the risk of a lawsuit. The efforts that have been made were: increasing the competencies of both hardskill and soft skills; internal coordination, especially with account representatives and tax auditors; management of tax arrears, and conduct coordination with related stakeholders. Things that need to be done to improve tax collection performance are: data accessibility, Bailiff protection, infrastructure, regulations and applications, position and remuneration certainty, and competence.
Analisis Kerjasama Pemanfaatan Aset Daerah Agung Prasetya; Siti Musyarofah; Bambang Haryadi
InFestasi Vol 16, No 1 (2020): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v16i1.6897

Abstract

The purpose of this study is to understand and analyze the cooperation in the use of building assets in the XYZ Regency Government. This research uses descriptive qualitative method, the researcher tries to analyze the object of research in accordance with the facts in the field, process the data obtained from the informants and conduct observations and interviews and literature study. The results of this study indicate that cooperation in the use of these assets in terms of PAD is very small compared to the investment issued, and also found a lot of cheating in the management of this cooperation so that there is a strategy that must be done by the Government to optimize PAD by increasing the quality of human resources, and making improvements from themselves. and improvement of standard operating procedures (SOP).
Pengungkapan Tanggung Jawab Sosial Perusahaan Pada Tipe Perusahaan Di Indonesia Eko Putri Setiani
InFestasi Vol 16, No 1 (2020): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v16i1.6008

Abstract

This study aims to analyze the level of CSR disclosure in sustainability report and to analyze the comparison between GRI categories in high profile and low profile companies. The unit of analysis in this study are 34 companies that have published sustainability report. This research used content analysis method and the data are analyzed using descriptive statistic. The results of this study indicate that the average level of CSR disclosure of high profile companies is higher than low profile companies. The Economic category (EC) and Labor Practices and Decent Work sub-category (LA) are the categories with the highest disclosure rates in both high profile and low profile companies. In the Environmental category (EN), high profile companies do much higher disclosure than low profile companies. In the social category with sub category of Society (SO) and Product Responsibility (PR), there is no significant disclosure difference between high profile and low profile companies. The sub-category of Human Rights (HR) is the lowest-average category of disclosure in both high profile and low profile companies.
Kontribusi Usaha Mikro Kecil dan Menengah: Pajak, Corporate Social Responsibility, Shodaqoh, dan Kebermanfaat Usaha Suwarno Suwarno; Rahmawati Rahmawati; Sri Murni; Warsina Warsina
InFestasi Vol 16, No 1 (2020): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v16i1.6802

Abstract

The existence of Micro, Small, and Medium Enterprises (MSMEs), which constitute the largest share in the national economy, is an indicator of the level of community participation in various economic sectors. UMKM towards the environment that is approved by tax, alms, CSR, and business benefit. The method of analysis uses descriptive analysis. Data collection using observations, questionnaires, and direct interviews to 250 MSMEs engaged in batik and grocery stores in Surakarta. 66.8% MSMEs have not paid taxes and 33.2% MSMEs have paid taxes, 96.8% MSMEs in Surakarta have done shodaqoh, 60.8% MSMEs in Surakarta have not done CSR and 37.2% are actively doing CSRs, 85, 6% of MSMEs stated that their businesses provided benefits for the community, while for the community about the business environment. Other findings show that MSMEs who have paid business taxes are long-term business groups, have permanent businesses, and have large-scale relationships and most MSMEs do not do CSR more because they have not seen the benefits of CSR activities.
Relevansi Slippery Slope Theory Ditinjau Dari Perspektif Gender Wajib Pajak I Nyoman Putra Yasa; Sunitha Devi; I Putu Hendra Martadinata
InFestasi Vol 16, No 1 (2020): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v16i1.6628

Abstract

This study aims to reveal the potential causes of the phenomenon of increasing taxpayer compliance in Bali which was previously very difficult to achieve. This study examines the relevance of the slippery slope theory in terms of taxpayer's gender perspective through testing the impact of different conditions of taxpayer trusts and tax authorities on mandatory compliance tax, and the impact of gender differences on taxpayer behavior in certain conditions of trust and power, which also affects the level of tax compliance. This research was carried out by using the experimental method with a 2x2x1 design. The experimental participants consisted of taxpayers who were purposive sampling selected, which were then grouped into four main groups based on treatment variables and gender. Further data analysis will be carried out quantitatively using the two-way analysis of variance (ANOVA) method. The results of this study indicate that taxpayers’ trust in the tax authority is the most important factor in encouraging taxpayers’ compliance to pay taxes voluntarily, and is able to suppress individual opportunist behavior caused by gender differences of the taxpayers
Determinan Bias Boundary dan Bias Pengambilan Keputusan: Perspektif Bounded Rationality Theory Rita Yuliana; Hanif Yusuf Seputro; Tito IM. Rahman Hakim
InFestasi Vol 16, No 1 (2020): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v16i1.6980

Abstract

In accounting, decision is an important aspect but prone to bias in its making process. Limitation in decision making that lead to bias is driven by some bound. This study aims to enunciate some bounds and identify bias determinant in decision making process. Literature review is employed to analyze thirty-four articles since 1986 until 2018 from renown journal publisher such as science direct, emerald, Jstor regarding decision making in business field. The results shows that there are 9 bias determinant in decision making process such as task complexity, information presentation format, quality and quantity of information/data, situation/environment, competency, method, experience, personality trait and motivation. This article contribute to body of literature and decision makers by provide gap on decision making on the context of judgment bias and bias determinant that should take in to account before making a decision for better result.
Penerapan Environmental Management Accounting (EMA) Terhadap Kinerja Perusahaan Ingrid lanita; Dyna Rachmawati
InFestasi Vol 16, No 1 (2020): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v16i1.6886

Abstract

EMA is a development of management accounting, so the application of EMA is determined by contingent factors in the company. Contingency factor used in this study is business strategy. Business strategy that has been studied by previous studies is environmental strategy. However, not many previous studies have used business strategy typology (prospector or defender) as a contingent factor in the application of EMA. Several previous studies using strategy typology have proven that prospector strategies have a positive effect on the adoption of EMA. In the context of contingencies, the alignment between business strategy and EMA implementation will be able to improve business performance. This underlies the development of this research model. The alignment of the business strategy with the adoption of EMA is tested by an interaction approach. The interaction approach uses a moderated regression analysis (MRA) analysis tool. The results of testing of 348 company years (publicly listed companies that participated in PROPER during the period of 2013-2018) show that strategy had no role in strengthening or weakening the association of EMA on company performance. In other words, whatever type of strategy the company has chosen has no influence on the EMA on company performance. Testing of control variables proves that the environmental performance of the previous period did not affect the company's performance. While the size of the company and the earnings of previous period have a positive effect on performance.
Dewan Redaksi & Daftar Isi Dewan Redaksi & Daftar Isi
InFestasi Vol 16, No 1 (2020): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v16i1.9132

Abstract

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