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<![CDATA[KAJIAN EMPIRIS BEBAN PAJAK TANGGUHAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA ]]>
<![CDATA[- Reskino]]>;
<![CDATA[Issan Chairul Imam]]>
<![CDATA[ InFestasi Vol 12, No 1 (2016): JUNI ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v12i1.1800
<![CDATA[This study is aimed to investigate the influence of deferred tax and institusional ownership on earning management. This research used the sample of manufactur industries listed in Indonesian Stock Exchange during 2010-2013 period. The number of manufactur industries sampled in this study were 78 companies with 4 years observation. Based on purposive sampling method, sample consist of 312 financial statement in this research. Hypothesis in this research are tested by logistic regression analytical method.Based on sample, the result show that deferred tax negative-significantly influence to earning management and institusional ownership negative-significantly influence to earning management.]]>
<![CDATA[Analisis Tingkat Kesiapan Pemerintah Daerah dalam Pengambilalihan Pajak Bumi dan Bangunan Pedesaan dan Perkotaan 1 (PBB-P2) (Studi Kasus Pada Pemerintah Kota Pekanbaru) ]]>
<![CDATA[Hesty Wulandari]]>
<![CDATA[ InFestasi Vol 13, No 2 (2017): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v13i2.3512
<![CDATA[This research is intended to know the level of preparedness of Local Government of Pekanbaru City in taking over the authority of management of Property Tax in Urban and Rural Area from central government. Readiness indicators are measured by local regulations, human resources, equipment, financing and cooperation with others. This research uses qualitative method where all data collected by observation and interview with official in Dispenda Office Pekanbaru City. The results showed that the Pekanbaru city government has been quite ready to take over the authority. It shows that almost all the needs that exist and two unmet needs are in the process. Penelitian ini dimaksudkan untuk mengetahui tingkat kesiapan Pemerintah Daerah Kota Pekanbaru dalam pengambilalihan kewenangan pengelolaan Pajak Bumi dan Bangunan Pedesaan dan Perkotaan dari pemerintah pusat. Indikator kesiapannya diukur dari peraturan daerah, sumber daya manusia, peralatan, pendanaan serta kerjasama dengan pihak lain. Penelitian ini menggunakan metode kualitatif dimana semua data dikumpulkan dengan observasi dan wawancara dengan pejabat berwenang di Kantor Dispenda Kota Pekanbaru. Hasil penelitian menunjukkan bahwa Pemda Kota Pekanbaru telah cukup siap untuk mengambil alih kewenangan ini terbukti dengan hampir terpenuhinya semua kebutuhan yang ada dan dua kebut uhan yang belum terpenuhi sedang berada dalam proses pengerjaan.]]>
<![CDATA[Relevansi Nilai Atas Nilai Wajar Aset dan Liabilitas Dengan Mekanisme Good Corporate Governance Sebagai Variabel Pemoderasi ]]>
<![CDATA[Yusifa Pascayanti]]>;
<![CDATA[Aulia Fuad Rahman]]>;
<![CDATA[Wuryan Andayani]]>
<![CDATA[ InFestasi Vol 13, No 1 (2017): JUNI ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v13i1.3045
<![CDATA[This study examines the relevance of fair value of assets and liabilities and mechanisms of good corporate governance as a moderating variable by using a sample banking companies listed in Indonesia Stock Exchange from 2012 to 2014 year. The sampling method using purposive sampling and analysis of research data using Eviews. Mechanism of Good Corporate Governance in the study visits of the independent board, institutional investors and the audit committee of the company. Furthermore, this research also investigates the value relevance of accounting information such as book value, earnings, the fair value of financial assets and liabilities with a view influence on stock prices and stock returns. Ohlson Model (1995) into the measurement model used in this study, and this study examines both the measurement model Ohlson is the pricing model and the model returns to see the consistency of the study. Significant results indicate that the book value, earnings, the fair value of assets and liabilities fair value has relevance value. So we can conclude all variables affect stock prices and stock returns. In addition, Good corporate governance mechanisms able to moderate over the value relevance of book value, earnings, fair value of financial assets and liabilities fair value.]]>
<![CDATA[ANALISIS PENGARUH ASIMETRI INFORMASI, PENGENDALIAN INTERNAL, PERSEPSI KESESUAIAN KOMPENSASI, MORALITAS INDIVIDU, DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECURANGAN AKUNTANSI ]]>
<![CDATA[Devy Ervina Indriastuti]]>;
<![CDATA[Agusdin - -]]>;
<![CDATA[Animah - -]]>
<![CDATA[ InFestasi Vol 12, No 2 (2016): Desember ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v12i2.2763
<![CDATA[Accounting fraud occurred in the form of misstatement of financial statements, abuse of authority by denying or concealing information by the management accounting in the public sector. This study aims to determine the effect of asymmetry of information, internal control, perception of suitability compensation, individual morality and adherence to accounting rules on the accounting fraud in Central Lombok regency government. A sample of 90 respondents was determined by proportional stratified random sampling consisting of Echelon II, III and IV accounting manager directly or indirectly. Data were analyzed using multiple regression formula with the help of SPSS applications. The study concluded that the asymmetry of information and significant positive effect which means increasing the chances of fraud. Internal control, perception of suitability compensation, individual morality a significant negative effect, it can reduce the chances of accounting fraud effectively. While the observance of accounting rules do not affect the accounting fraud due to the lack of reward and punishment accounting manager of the implementation of the rules set. Suggestions in the study for the government of Central Lombok district need their superiors ketegasam in enforcing a rule to be applied to the subordinates, where there needs to be a clear reward and punishment on the performance of subordinates. For further research is expected to explore other factors that may affect the Accounting Fraud and expand into other areas of research objects that may get different results.]]>
<![CDATA[Penggunaan E-System Dan Perilaku Kepatuhan Perspektif Wajib Pajak Karyawan ]]>
<![CDATA[Meiliana Wikarsa]]>;
<![CDATA[Stephanie Febriana Y]]>;
<![CDATA[Pricillia Lanrence B]]>
<![CDATA[ InFestasi Vol 13, No 2 (2017): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v13i2.3517
<![CDATA[In order to improve the quality of tax service on taxpayer, Direktorat Jendral Pajak implement an electronic system (e-SPT) in tax reporting. The purpose of this research is to interpret the perspective of the employees in the use of e-system in the reporting of SPT 1770S and 1770SS and taxpayer compliance behaviour of employee. Method used in this research is interpretive approaches. The data was collected by interviewing the employees. Based on the results of this research, can be concluded there are many of employee views on the use of e-SPT and the relation with tax compliance. Dalam rangka meningkatkan kualitas pelayanan pajak terhadap wajib pajak, Direktorat Jendral Pajak menerapkan sistem elektronik (e-SPT) dalam pelaporan pajak. Tujuan dari penelitian ini adalah untuk memaknai perspektif karyawan dalam penggunaan e-system dalam pelaporan SPT 1770S dan 1770SS serta perilaku kepatuhan wajib pajak karyawan. Penelitian ini mengunakan metode pendekatan interpretatif. Pengumpulan data dilakukan dengan wawancara terhadap karyawan. Berdasarkan hasil penelitian ini dapat disimpulkan bahwa terdapat berbagai macam pandangan karyawan terhadap penggunaan e-SPT dan adanya keterkaitan antara e-SPT dengan kepatuhan wajib pajak.]]>
<![CDATA[Pengaruh Pemeriksaan dan Penagihan Pajak Terhadap Kepatuhan Wajib Pajak dengan Informasi Tren Media sebagai Variabel Moderating (Studi Kasus KPP Pratama Jakarta Kebayoran Baru Tiga) ]]>
<![CDATA[Devy Yekti Palupi]]>;
<![CDATA[Eva Herianti]]>
<![CDATA[ InFestasi Vol 13, No 1 (2017): JUNI ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v13i1.3050
<![CDATA[This research is motivated by the influence of the examination and collections of taxes on tax compliance are already widely carried out by the tax authorities in each LTO. This study aims to explain the extent to which the tax assessment and billing is done fiskus (KPP Pratama Jakarta Kebayoran Baru Tiga) affect taxpayer compliance and the extent to which information media trends contribute in terms of disseminating information on taxation to the taxpayer and to make trend this medium as a variable moderating. This research is quantitative and data collection techniques used were a questionnaire. The research result is said to be significant because a positive result 0.50 were declared invalid, and therefore the study found that: 1) Tax assessment has positive and significant effect of the information media trends, 2) tax billing has positive and significant effect of the information media trends, 3) information media trends has positive and significant impacton tax compliance, 4) tax audit has positive effect and significant impact on tax payer compliance, and 5) tax collection has positive significant effect on the corporate tax payers]]>
<![CDATA[MEMPREDIKSI KECENDERUNGAN PERUSAHAAN MELAKUKAN PENGHINDARAN PAJAK ]]>
<![CDATA[Yudhanta Sambharakreshna]]>;
<![CDATA[Nurul Kompyurini]]>
<![CDATA[ InFestasi Vol 12, No 2 (2016): Desember ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v12i2.2768
<![CDATA[This study aimed to analyze and predict the executive character, profitability, and corporate governance to tendency ofcompany doing tax avoidance. Samples are 45 companies joined in 45 LQ Indonesia Stock Exchange during 2009 until2013. Samples were selected using purposive sampling method. Data was analyzed using descriptive analysis method,multiple linear regression, hypothesis testing. The results of this study indicate that the character of executives andprofitability affect to the tax avoidance, while the audit committee and independent commissioner has no effection to the taxavoidance.]]>
<![CDATA[PENGARUH SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN PERPAJAKAN WAJIB PAJAK USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI SURAKARTA DENGAN PENGETAHUAN PERPAJAKAN SEBAGAI VARIABEL PEMEDIASI ]]>
<![CDATA[Rizky Akbar Anwar]]>;
<![CDATA[Muhammad Syafiqurrahman]]>
<![CDATA[ InFestasi Vol 12, No 1 (2016): JUNI ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v12i1.1801
<![CDATA[The purpose of this study is to analyze whether tax knowledge can mediate the influence of tax socialization on tax compliance in UMKM Surakarta, and to know the influence of tax socialization on tax compliance direectly. The sampel of this research is UMKM as taxpayer listed in KPP Pratama Surakarta. The method of analysis is quantitative method using multiple linear regression analysis. Classic asumption is used to get the best model of research. Variables os research are tax socialization as independent variable, tax compliance as the dependent variable, and tax knowledge as variabe mediation. The result of research indicate that tax socialization has positive influence tax significantly on tax knowledge and tax compliance. Tax knowledge has positive influence significantly on tax compliance, and mediate influence of tax socialization on tax compliance for UMKM taxpayer in Surakarta.]]>
<![CDATA[Perspektif Mahasiswa STIE Perbanas Surabaya atas Tax Evasion ]]>
<![CDATA[- Supriyati]]>
<![CDATA[ InFestasi Vol 13, No 2 (2017): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v13i2.3513
<![CDATA[State revenue comes from taxes currently occupies the largest portion of Revenue and Expenditure Budget (APBN). Various reforms have been undertaken by the Government in improving state revenue target. On the other hand, the taxpayer also thinks to minimize tax payments with the tax evasion. Tax evasion has been perceived as unethical because it violates the provisions of the existing taxation. This perception is influenced by factors justice, tax administration system, discrimination and Machiavellian. This is a quantitative research with the data collected from distributing questionnaires directly to the students of Bachelor of Accounting Perbanas Surabaya who are taking courses Tax Planning odd semester of 2015-2016. There were 183 respondents. Testing in this research using regression test. The results showed that the only the variable Machiavellian affects the perception of the ethics on tax evasion. Students perceived that tax evasion is an unethical act. This condition also supported their perception because they have not had experience in fulfillment of tax compliance, tax provisions normative or something that should be adhered to and support ethics courses and softskill development is done. Pendapatan negara yang berasal dari pajak saat ini memiliki porsi terbesar dalam APBN. Berbagai reformasi perpajakan telah dilakukan oleh pemerintah dalam meningkatkan target pendapatan. Di sisi lain, wajib pajak juga berpikir untuk meminimalkan pembayaran pajaknya melalui penggelapan pajak. Penggelapan pajak dipersepsikan sebagai hal yang tidak etis karena dinilai menciderai peraturan perpajakan yang telah ada. Persepsi tersebut dipengaruhi oleh faktor keadilan, sistem administrasi perpajakan, diskriminasi, dan aliran Machiavellian. Penelitian kuantitatif ini menggunakan kuesioner yang disampaikan kepada mahasiswa Akuntansi di Perbanas Surabaya yang telah menempuh mata kuliah Perencanaan Pajak pada tahun ajaran 2015/2016. Terdapat 183 responden. Pengujian hipotesis menggunakan analisis regresi. Hasil analisis menunjukkan bahwa hanya variabel Machiavellian yang berpengaruh terhadap persepsi etis dalam penggelapan pajak. Mahasiswa menilai bahwa penggelapan pajak adalah tindakan yang tidak etis. Kondisi tersebut juga didukung oleh persepsi mereka yang belum mengalami kewajiban membayar pajak.]]>
<![CDATA[Pengaruh Penganggaran Partisipatif Terhadap Budget Slack dengan Sikap sebagai Variabel Moderating ]]>
<![CDATA[Anggia Dini Syahrir]]>
<![CDATA[ InFestasi Vol 13, No 1 (2017): JUNI ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v13i1.3046
<![CDATA[This study examines the effects of participative budgeting to the budget slack to be moderated by the attitude. This study used a sample of 140 individuals ranging from Head of Work Unit (SKPD) and Head of the Southeast Sulawesi provincial government. The analytical method used in this study is Partial Least Square (PLS) with SmartPLS as a means of statistical tests. The results showed that participative budgeting significant negative effect on the budget slack. The higher participation in preparing the budget, budget slack generated would be lower. As for the attitude of participative budgeting strengthened the influence of the budget slack. This indicates that the participant is responsible for the task in hand in preparing the budget so the attitude is able to strengthen the influence of participatory budgeting to budget slack.]]>
