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Yuni Rimawati
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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 8 Documents
 1 
Search results for , issue "Vol 8, No 1 (2012): JUNI" : 8 Documents clear
ANALISIS TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP TINGKAT PENERIMAAN PAJAK DI KABUPATEN LAHAT Dewi Rina Komarawati; - Mukhtaruddin
InFestasi Vol 8, No 1 (2012): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i1.1253

Abstract

This study aims to  determine the level of complience of Personal Income Tax taxpayers in submitting the report of annual tax income to the Primary Tax Office of Lahat Regency and to determine whether the number of taxpayers who have tax ID number increased  significantly along with the increasing of Personal Income Tax Revenue in Lahat regency.The result shows that the number of individual taxpayers in Primary Tax Office of Lahat Regency was increasing during the observed years, however while the number of taxpayer who submitted its Annual Return was not as many as the number of individual taxpayer and it intended to decrease. In addition, it is found that the tax payer compliance has not significant affect to individual income tax receipts. To improve the performance of the Primary Tax Office of Lahat Regency in gathering individual income tax receipt, it is suggested that the office needs to socialize about the benefit and importance of having a Tax ID number to citizens and gives rewards and apreciation on the taxpayers compliance.
SISTEM ANTI KORUPSI: SUATU STUDI KOMPARATIF DI INDONESIA, HONGKONG, SINGAPURA DAN THAILAND Anita Carolina
InFestasi Vol 8, No 1 (2012): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i1.1258

Abstract

This study is designed to cast light on the issue of corruption from diverse viewpoints, which is so deeply rooted in every aspect of life these days. Anti-corruption approaches on the part of the government are not expected to be so successful because the problem is too complicated. That is why appropriate comprehension of the issue is required first. This study explores the anti-corruption and corruption-preventive systems in Asia, especially in Singapore, Hong Kong, Thailand and Indonesia. Moreover, this study compares how those countries combat corruption with the aim of ascertaining why Singapore and Hong Kong are more effective in curbing corruption than Thailand and Indonesia. Singapore, Hong Kong, Thailand and Indonesia have relied on a single anti-corruption agency (ACA) to implement the anti-corruption laws. This study concludes that the critical difference between success and failure in combating corruption in Asian countries is the political will of the government. Singapore and Hong Kong are more effective in corruption control because their governments have demonstrated their commitment by enforcing the comprehensive anticorruption laws impartially and providing the CPIB and ICAC with adequate personnel and budget to enable them to perform their functions effectively. In contrast, Thailand and Indonesia are less effective in curbing corruption because their governments lack the political will as reflected in the higher staff-population ratios and lower per capita expenditures of their ACAs and the selective enforcement of the anti-corruption laws. In addition to political will, the favourable policy contexts of Singapore and Hong Kong have enhanced the effectiveness of the CPIB and ICAC. On the other hand, the unfavourable policy contexts of Thailand and Indonesia have hindered the effectiveness of their ACAs.
PENGUATAN DESENTRALISASI FISKAL MELALUI PENGATURAN PAJAK DAERAH: NASKAH AKADEMIK RAPERDA PAJAK DAERAH KOTA TANJUNGPINANG Haula Rosdiana; - Inayati
InFestasi Vol 8, No 1 (2012): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i1.1254

Abstract

Ratification of amendments to the Law on Local Tax and Charges (Law PDRD) in august 2009 provides an opportunity for local governments to optimize the management of regional resources, including fiscal capacity building through strengthening local taxing power. This amendment provides a logical consequence for all local governments, including the City of Tanjungpinang to immediately formulate the draft of local tax regulation. This study is an academic text which is organized as a consideration in preparing the PDRD draft to the provisions proposed in the regulation draft which can be justified scientifically.This study applies an academic approach which is juridical and empirical normative, using primary and secondary data whereby the data collection techniques incorporates FGD as well. This study is presented on the form of accommodation provision of material and formal change of setting local tax on PDRD Act of 2009 in the draft of Municipal Government Tanjungpinang.  The form of accommodation changes is associated with the expansion of the material provisions of the tax object, setting the subject of taxes and tax rates. In addition, it is necessary for a formal tax-related settings to play a role in supporting the implementation of obligations and fulfillment of the rights of tax payers to refer to the KUP Act. This study also suggests a recommendation regarding the expansion of revenue base, strengthening tax collection, and increasing surveillance and efficiency in tax collection area.
ANALISIS PERLAKUAN AKUNTANSI DAN PENGALOKASIAN BIAYA LINGKUNGAN PADA PT ASPEX KUMBONG - Hermiyetti; Griffit Yoyner Dondokambey
InFestasi Vol 8, No 1 (2012): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i1.1255

Abstract

PT Aspex Kumbong is one of manufacture companies producing paper for news. In it production activity, besides producing paper for news, it also generating liquid and solid waste as it byproducts. Therefore, PT Aspex Kumbong do the environmental management activities to realize company commitment to the environment.Some of the environmental management activities done by PT Aspex Kumbong are: Wash Water Treatment (WWT), solid waste management, quality control of waste, and testing the quality of environment. These activities generate environmental costs. The environmental costs are then being analyzed to determine its accounting treatment and allocation. Some of the environmental costs of PT Aspex Kumbong are allocated in production cost as overhead cost and some of the costs are allocated in the general and administration cost as maintenance and repair costs. The result of comparing to the PSAK 33 as the theory suggests that the accounting treatment and alocation of environmental costs of PT Aspex Kumbong is not in accordance with the PSAK 33. It is suggested that to determine the environmental cost per unit of PT Aspex Kumbong, the company needs to use the amount of emission generated. The environmental management activity reporting is very useful to internal management as an instrument for environmental decision-making and as a public communication tool. 
MODERASI DEFERRED TAX EXPENSE ATAS RELEVANSI NILAI LABA DAN BUKU EKUITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2008-2010 Ni Putu Eka Widiastuti; Carmel Meiden
InFestasi Vol 8, No 1 (2012): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i1.1251

Abstract

Accounting research has taken a keen interest in the relation between companies’ share price and the two summary accounting measures, namely earning and equity book value. In this study, we use deferred tax expense as moderating variable to explore the correlation between stock price, earning and equity book value.The purpose of this study is to determine the level of influence earning information and equity book value to share price and to know whether the deferred tax expense (DTE) which is a moderating variable to strengthen or weaken the relationship between earning information and equity book value to the price of shares in companies listed in Indonesia Stock Exchange. The population in this study is manufacturing companies listed in Indonesia Stock Exchange 134 companies in 2008-2010. The results of this study indicate that the variable earning information has positive correlation on stock prices. Meanwhile, there is negative correlation between equity book value and stock prices. Further research also showed that DTE as a moderating variable weaken the relationships between earning information and equity book value and the stock price.
PENGARUH KESADARAN WAJIB PAJAK, PELAYANAN PERPAJAKAN DAN KEPATUHAN WAJIB PAJAK TERHADAP KINERJA PENERIMAAN PAJAK (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Semarang Candisari) Ardiani Ika Sulistyawati; Dian Indriana Tri Lestari; Novi Widi Tiandari
InFestasi Vol 8, No 1 (2012): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i1.1256

Abstract

To meet the expectations will increase the tax rules in development, the Directorate General of Taxes began to make efforts intensification of tax collection and extending the tax potential exploration. Consciousness, taxpayer compliance, which is partly that can affect the performance of tax revenues, supported by the existing service tax on the related tax services office. Improving the quality and quantity of services expected to increase the satisfaction to taxpayers as customers thus improving compliance in the field of taxation. The purpose of this study is to empirically examine, analyze the influence of taxpayer awareness, service tax, tax payer compliance to the performance of tax revenue. The samples in this study is the taxpayer the Tax Office Primary Semarang Candisari taken by accidental sampling method. The data used are primary data collected through the answers to every question in the list questionaire. Method of analysis using multiple linear regression. This research finds that either partially or simultaneously, awareness taxpayers, tax and compliance services taxpayers have a significant influence on the performance of tax revenue.
DAMPAK MOTIVASI DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK - Supriyati
InFestasi Vol 8, No 1 (2012): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i1.1252

Abstract

The manifestation of trust on tax payers through self-assessment system will be success when voluntary compliance in the society has been established. The fact in Indonesia shows that the degree of the tax payers’ compliance is still low. This research attempts to see the influence of taxpayers motivation and knowledge of tax on the taxpayer compliance. The hypothesis states starts that motivation and knowledge-of-tax influence the taxpayer compliance. Later on, it was stated that motivation influences taxpayer compliance. The hypothesis testing used simple linear regression. Respondents of this study are personal taxpayers whose business is listed on the Tax Services Office (KPP) Tegalsari Surabaya by 46 people, The personal taxpayers who works on STIE Perbanas Surabaya by 44 people, and students of Accounting Department in STIE Perbanas Surabaya by 74 people. The results of statistical regression test showed that motivation was significantly influence taxpayer compliance on personal taxpayer perception but not on the students' perceptions where tax knowledge significantly does influence the taxpayer compliance. In addition, the test of the effect of motivation to knowledge-of-tax variable showed that motivation did not affect significantly to the knowledge-of tax on the perception of personal taxpayer. However it affected significantly to the tax knowledge. Taxpayers tend to avoid tax evasion efforts because it is considered as a criminal act and if it is done it might ruin personal’s or institutional reputation or might hinder business operations. Taxpayer compliance allegedly influence other factors such as the existence of strict sanctions taxes, complicated tax laws, the amount of assistance committed by the financial/tax consultants, or account representative who can facilitate tax compliance.
ANALISIS NERACA KASUS PEMBERIAN DANA TALANGAN (BAILOUT) BANK CENTURY Widita Kurniasari
InFestasi Vol 8, No 1 (2012): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i1.1257

Abstract

The Bank Century takeover by the Deposit Insurance Corporation was due to the Capital Adequancy Ratio (CAR) of its 2008 balance sheet was negative so that it was needed to raise additional capital to be 8% according to CAR eligibility as required by Bank Indonesia. The December balance sheet of 2007 and 2008 exposed that CAR, ROA, ROE, NIM, assets, and deposits of Bank Century were negative. This indicates that the bank was inefficient, it did not gain any return from its investments and even more it suffered losses.

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