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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 288 Documents
 12   13   14   15   16 
Menelisik Pajak Penghasilan Atas Bisnis Online Shop Elisabeth Ria Viana; Paulina Margareth; - Serly
InFestasi Vol 13, No 2 (2017): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v13i2.3515

Abstract

This research is motivated by the large number of online shops these days which make question about the entrepreneur of online shop’s obedience onto their tax obligation. This study aims at exploring the entrepreneur of online shop’s tax comprehension and how it is applied for their income. In order to interpret and understand the relationship between income tax and online shop business form used interpretative paradigm as a research methodology. Interpretative paradigm is considered able to interpret the experience and the awareness on the income tax of online shop. From this study it was found that tax is considered as an obligation, deadweight, and a complicated case. There is an opinion that owning convensional shop give more awareness to the entrepreneurs to pay the tax rather than owning online shop. In addition this study successfully traced that some of the interviewees with their knowledge and their realiziation using online shop to avoid tax that might leads to be applied on their income. Online shop is used as a way to hide their income due to the unmonitored and there is no specific constitution about this case. Penelitian ini dilatarbelakangi oleh maraknya usaha online shop saat ini yang juga menimbulkan pertanyaan tentang ketaatan pengusaha online shop atas kewajiban pajaknya. Penelitian ini bertujuan untuk menyelidiki pemahaman pajak bagi pengusaha online shop dan aplikasinya dalam penghasilan mereka. Dalam rangka memaknai dan memahami kembali keterkaitan antara pajak penghasilan dan usaha online shop, digunakan paradigma interpretatif sebagai metodelogi penelitian. Paradigma interpretatif dianggap mampu memaknai pengalaman dan kesadaran atas pajak penghasilan dan usaha online shop. Dari penelitian ini ditemukan bahwa pajak dianggap sebagai kewajiban, beban, dan hal yang sulit. Ada pandangan bahwa kepemilikan toko secara konvensional jauh lebih mendorong pengusaha untuk membayar pajak jika dibandingkan dengan kepemilikan online shop. Selain itu, penelitian ini berhasil menemukan bahwa ada beberapa informan yang dengan pengetahuan dan kesadaran mereka menggunakan online shop untuk menghindari pajak yang bisa dikenakan atas penghasilan mereka. Online shop digunakan sebagai cara untuk menyembunyikan penghasilan mereka karena pengenaan paj aknya yang belum ketat dan belum ada Undang-Undang khusus terkait hal itu.
Pengaruh Return On Equity dan Leverage Pada Saham Bonus di Perusaaan yang Terdaftar di Bursa Efek Indonesia Rai Sukmawati Dana; Komang Ayu Krisnadewi
InFestasi Vol 13, No 1 (2017): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v13i1.3048

Abstract

This study aimed to determine the effect of return on equity (ROE) and leverage of the bonus shares in companies listed on the Stock Exchange in 2000-2015. The total samples that used ware 33 observations based on saturated samples method. The analysis technique used multiple linear regression analysis. The results showed ROE does not had an effect on bonus shares that means the company's decision to publish bonus shares does not depend on the size of ROE, leverage had a positive effect on bonus shares that shows if the company’s risk increased, so the possibility of the company to publish bonus shares will higher than cash dividends in the future.
ANALISIS DETERMINAN IMPLEMENTASI SISTEM AKUNTANSI INSTANSI BERBASIS AKRUALDAN IMPLIKASINYA TERHADAP EFEKTIFITAS KERJASATUAN KERJA KOMISI PEMILIHAN UMUM Yessy Puturuhu Iriene Puturuhu; Hermanto - -; Lilik Handajani
InFestasi Vol 12, No 2 (2016): Desember
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v12i2.2766

Abstract

This research aims to examinethe influences of information quality, system quality, and service quality ofthe user satisfaction of the Agency Accrual-Based Accounting Systems (SAIBA). In addition, it will alsoexamine the influence of user satisfaction toward the user effectiveness particularly at ElectionCommittee of West Nusa Tenggara Province (KPU NTB). This research uses purposivesamplingtechnique with a sample of 66 respondents. A path analysis model which has been conducted bymodifying DeLone and McLean model is used to test the hypothesis.The results show that system quality and service quality have a positive influence on user satisfaction,whereas information quality has no influence on user satisfaction. It is also found that user satisfactionhas a significant influence on effectiveness of the user.This research provides important implications fora successful implementation of SAIBA which is influenced by user satisfaction of information system. Thesystem quality which is reliable, flexible, user-friendly, accessible, and secure plays an important rule inimproving user satisfaction. Moreover, the service that provided by KPPNsuch as willingness to help,understanding, and respondsiveness to the needs of user has an impact on increasing user satisfaction.
MANAJEMEN LABA BERBASIS AKRUAL DAN RIIL SEBELUM DAN SETELAH KONVERGENSI IFRS PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BEI Ni Made Putri Utami; Endar Pituringsih; Biana Adha Inapty
InFestasi Vol 12, No 1 (2016): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v12i1.1799

Abstract

This study aims to provide empirical evidence on earnings management practices on manufacturing companies listed in Indonesian Stock Market before and after IFRS convergence (2007-2011). Accrual earnings management (the level of discretionary accruals) and real earnings management (abnormal cash flow from operation, abnormal production costs, and abnormal discretionary expenses) are observed to analyze earnings management practices. Data was retrieved using the purposive sampling method and tested with paired sample t-test and correlation test. The results empirically showed that there was no difference between accrual earnings management before and after the IFRS convergence. Additionally, real earnings management also showed that there was no difference between before and after the IFRS convergence. Other results also showed that there was no relationship between management interchangeable accrual earnings and real earnings management after convergence of IFRS. The implications of this research provided information to the users of financial statements, especially shareholders and investors to increase the awareness of the opportunities of accrual earnings management and real earnings management through manipulation of the cash flow, sales and production cost by management.
Prediksi Minat Perilaku Menggunakan Jasa Pajak Elektronik: Analisis Faktor Konfirmatori Jullie J. Sondakh
InFestasi Vol 13, No 2 (2017): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v13i2.3511

Abstract

The purpose of this research is to predict the tax payer behavioral intention of using the e-SPT through the application of Technology Acceptance Model (TAM).This research used survey method to collect primary data from the population of tax payer in the city of Manado and Bitung with 156 respondents while using judgement sampling method.The data analysis is using Structural Equation Modeling (SEM) that consists of two steps; the measurement model and structural model. The focus of this research is on the first step of SEM modeling, which is the measurement model by using the Confirmatory Factor Analysis (CFA). The purpose of this analysis is to test the validity and reliability from the indicator of the construct or latent variable researched, thus, we will obtain the fit construct or latent variable before proceeding to the next step of SEM which is the structural model.Based on the confirmatory factor analysis (CFA), we obtained the validity test result, convergent validity, and reliability test result, construct reliability and variance extracted, from the indicator of construct or latent variable which are perceived usefulness, perceived ease of use, attitude towards e-SPT, and behavioral intention to use e-SPT. The reliabilty and validity test result showed that there is no indicator from all the tested latent variable to be excluded for the next step of Structural Equation Modeling (SEM)  which is the structural model. Tujuan penelitian ini adalah melakukan prediksi minat perilaku wajib pajak menggunakan  e-SPT melalui penerapanTechnology Acceptance Model (TAM). Penelitian ini menggunakan metode survei untuk mengumpulkan data primer dari populasi yaitu wajib pajak di Kota Manado dan Bitung dengan jumlah sampel sebanyak 156 responden serta penentuan sampel berdasarkan metode  judgment sampling. Teknik analisis data menggunakan pemodelan Structural Equation Modeling (SEM) yang terdiri  dari dua tahapan yaitu model pengukuran (measurement model) dan model struktural (structural model). Fokus penelitian ini adalah pada pemodelan SEM tahap pertama yaitu model pengukuran (measurement model)  melalui  analisis faktor konfirmatori (Confirmatory Factor Analysis - CFA). Analisis ini  bertujuan  untuk menguji validitas dan reliabilitas dari indikator-indikator pembentuk konstruk atau variabel laten yang diteliti sehingga diperoleh  konstruk atau variabel laten yang fit  sebelum lanjut ke tahap pemodelan SEM berikutnya  yaitu model struktural. Berdasarkan analisis faktor konfirmatori (Confirmatory Factor Analysis - CFA) diperoleh hasil uji validitas yaitu signifikansi  factor loading (convergent validity) dan reliabilitas (construct reliability dan variance extracted) dari indikator pembentuk konstruk atau variabel laten kegunaan persepsian (Perceived Usefulness), kemudahan penggunaan persepsian (Perceived ease of use), sikap terhadap penggunaan  e-SPT (Attitude towards e-SPT) dan  minat perilaku  menggunakan e-SPT (Behavioral intention to use e-SPT). Hasil uji validitas dan reliabilitas ini menunjukan bahwa tidak ada indikator dari variabel kegunaan persepsian (Perceived Usefulness), kemudahan penggunaan persepsian (Perceived ease of use), sikap terhadap penggunaan  e-SPT (Attitude towards e-SPT) dan  minat perilaku  menggunakan e-SPT (Behavioral intention to use e-SPT) yang di hilangkan pada analisis selanjutnya yaitu pemodelan Structural Equation Modeling (SEM) tahap kedua  sehingga  dapat dilakukan estimasi model persamaan struktural (structural model).
Pengaruh Penerapan Prinsip-Prinsip Good Governance dan Promosi Terhadap Penerimaan Wakaf Tunai (Pada Lembaga Pengelola Wakaf Di Indonesia) Indri Yuliafitri; Arie Indra Rivaldi
InFestasi Vol 13, No 1 (2017): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v13i1.3044

Abstract

Cash waqf is waqf by using cash or money and then the waqf certificate was issued by Islamic financial institutions. The purpose of this research is to determine whether there is an influence of the good governance principles implementation and promotion on receiving of cash waqf fund on the waqf institutions in Indonesia and how the effect of good governance principles implementation and promotion on receiving cash waqf fund on the waqf institutions in Indonesia. The results of the study showed that implementation of the good governance principles have a positive effect but not significant on the receiving cash waqf fund. Promotion have a significant positive effect on receiving of cash waqf fund, then implementation of the good governance principles and promotion simultaneously have a significant positive effect on the receiving cash waqf fund.
PENGARUH PERUBAHAN TARIF PAJAK PENGHASILAN BADAN TERHADAP RETURN SAHAM DENGAN LIABILITAS PAJAK TANGGUHAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI (Periode 2008 – 2010) Galih Rhendra Putra; Heru Tjaraka
InFestasi Vol 12, No 1 (2016): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v12i1.1804

Abstract

This research aimed to test whether there is the effect of changes in corporate income tax rate to return stock with deferred tax liabilities as an intervening variable. Changes in corporate income tax rates expected to have an indirect effect on stock returns. Variables used in this research include the change in the corporate tax rate as independent variables, stock returns as dependent variable and deferred tax liabilities as an intervening variable. The population used in this research were all manufacturing companies listing on the Stock Exchange in the period the change in corporate income tax rate is 2008-2010. Data were analyzed using path analysis technique to assess causal relationships between variables that have been set. The results of this research indicate that the phenomenon of corporate income tax rate changes have no significant effect either on the deferred tax liabilities and stock returns, while deferred tax liabilities had a positive effect on stock returns. Results of this research concluded that the deferred tax liabilities can not be a mediator or intervening variable between corporate income tax rate changes and stock returns.
Pengaruh Organ-Organ Pendukung Good Corporate Governance Terhadap Tax Avoidance Rafika Putri Utami; Muhammad Syafiqurrahman
InFestasi Vol 13, No 2 (2017): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v13i2.3516

Abstract

This study aims to analyze the influence of the parts of a supporter of good corporate governance and audit committee, remuneration committee, external audit and management of risks to tax avoidance. Tax avoidance in this study measured by book tax difference. The sample of this study were 198 manufacturing companies listed in BEI in 2012-2014. The sample was chosen by method purposive sampling. Test regression analysis shows that statistically significant proved is the audit committee, audit external program, and risk management to tax avoidance. Penelitian ini bertujuan untuk menganalisis pengaruh organ-organ pendukung good corporate governance yaitu komite audit, komite remunerasi, eksternal audit dan manajemen risiko terhadap tax avoidance. Tax  avoidance  pada penelitian ini diukur dengan Book Tax Difference (BTD). Sampel penelitian ini adalah 198 perusahaan manufaktur yang terdaftar di BEI tahun 2012-2014. Sampel penelitian dipilih dengan metode purposive sampling. Hasil uji analisis regresi  menunjukkan  bahwa secara statistik terbukti terdapat pengaruh signifikan komite audit, eksternal   audit  dan  manajemen  risiko terhadap tax avoidance.
Pengaruh Tingkat Kepatuhan Wajib Pajak Badan Terhadap Peningkatan Penerimaan Pajak Penghasilan Dengan Penagihan Pajak Sebagai Variabel Moderating (Pada KPP Pratama Cilandak Jakarta Selatan) Diera Darmayani; Eva Herianti
InFestasi Vol 13, No 1 (2017): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v13i1.3049

Abstract

This study examined the influence of the level of institution of the tax compliance to increase of the tax revenue with tax collection as moderating variable. The population in this study were of the intitutions the tax that listened in the Tax Jakarta Cilandak. Samples in this study are taken from 2012- 2014. The method of determining the sample was judgement sampling method, while the data processing methods used by researcher was multiple linear  regresion analysis. The result shows that the level of institutian of the tax compliance significantly influence the increase of the tax revenue because the statistical t-test results showed that tcount ttabel(2,441 2,028) and the significant value show that the probability less than 0,05. Variable does not affect the ability of tax collection is in the disbursement of increase of the tax revenue, because the statistical t-test results showed that tcount ttabel (-1,026 2,028) and the significant value show that the probability smaller from 0,05.Tax collection can not be a moderating variable for level of institution of the tax compliance
Desember 2016 EFEKTIVITAS PELAYANAN PELAPORAN SPT MASA BAGI WAJIB PAJAK ORANG PRIBADI DAN BADAN MELALUI LAYANAN DRIVE THRU (STUDI PADA KPP PRATAMA SINGOSARI) Maya Zukhrifatil Jinan; Bambang Haryadi; Gita Arasy Harwida
InFestasi Vol 12, No 2 (2016): Desember
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v12i2.2767

Abstract

The purpose of this research is to identifity the effectiveness of monthly tax return reporting activities through the drive-thruservice in KPP Pratama Singosari. The effectiveness was identified by comparing the objective of the drive thru serviceand its achievment since it is enacted. This research used qualitative descriptive method and depth interview, observationand documentation as data collecting method. The results this study indicates that the drive thru service is generallyeffective, however, it does not give asignificant effect for the KPP’s service in term of the monthly tax return reportingservice.

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