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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
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FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris pada SKPD di Kabupaten Lombok Tengah) Ikang Murapi
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.v12i2.2764

Abstract

This study was conducted to determine the factors that affect the informatioan quality of localgovernment financial reports. Collecting data this study used a questionnaire survey. The data collectedis then processed using SPSS version 17.0. The statistical method used to test the hypothesis is multiplelinear regression analysis. Results of hypothesis testing is the implementation of the Regional FinancialAccounting System, Utilization of Information Technology and Internal Control System The governmenthas a positive and significant impact on Information Quality of Local Government Financial Statements,but do not be influenced by the Human Resource Competency.
PENGARUH GCG DAN CSR TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI Armi Sulthon Fauzi; Ni Ketut Suransi; - Alamsyah
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.v12i1.1797

Abstract

The aim of this research is to test the influence of GCG and CSR on the firm’s value with profitability (ROA) as the moderating variable. This research uses Double Linear Regression Analysis. Causal research method was employed. 45 companies of manufactures in basic and chemical sector were used as the sample for the year 2012 and 2013. GCG as independent variable was represented with independent commissioner and audit committee. CSR variable was analyzed using GRI 4th version in the year 2015. Tobin’s Q model was used to analyze the firm’s value. This research reveals that the GCG, CSR and ROA simultaneously affects the firm’s value. Meanwhile, the CSR variable affects the firm’s value, GCG variable has negative effect on the firm’s value. The ROA does not affect the firm’s value, ROA which interact with CSR resulting negative effect toward the firm’s value. This means that ROA as moderating variable weakens the relation of CSR on the firm’s value. On the other hand, ROA strengthens the relation of GCG on the firm’s value.
Kesalahan Mekanisme Pemungutan Pajak Pertambahan Nilai Sri Hanggana
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.v13i1.3051

Abstract

The purpose of this study is to find the mistake of the PPN collection according to UU No. 42 th 2009 about alteration of UU No. 8 th 1983 about PPN and PPnMB. The mistake is caused the low of payment of PPN. Hanggana (2008) concluded that 97% businessmen choose manipulation strategy on PPN. Those mistakes are (1) pushing constumer to not pay PPN so the cost is lower, do not break the law, no punishment, and available in the same place, (2) customer who pay PPN can not control the flow of money to the government, (3) pushing the entrepreneuer not become a PKP in order to low the cost, (4) pushing entrepreneuer to take PPN without fee, but there is a punishment, jail and fine, (5) entrepreneuer need large capital to pay PPN in, (6) if all entrepreneuer are tax-abiding, then the small entrepreneuer and non-PKP entrepreneuer are passed the tax-abiding one’s, (7) tax-abiding entrepreneuer because of high cost, (8) tax-abiding entrepreneuer become bangkrupt, (9) entrepreneuer who manipulate tax will be bangkrupt because of paying fine and jailed, (10) the existing entrepreneuers are they who manipulated tax, but not jailed, (11) entrepreneuer who manipulate PPN should manipulate PPh for earnings and wages.
MENINGKATKAN KEPATUHAN DAN PENERIMAAN PAJAK MELALUI WITHHOLDING TAX SYSTEM I Nyoman Darmayasa; Yuyung Rizka Aneswari; Elana Era Yusdita
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.v12i2.2769

Abstract

The research aimed to understand deeply about withholding tax system in Indonesia and propose taxation strategy to maximize withholding tax according to self assessment system. The research use interpretive paradigm with literature method approach. The result of the research indicate that first, tax compliance in Indonesia is still low category so it need efforts to improve. Second, with withholding tax system will assurance due tax payment because tax taker is more discipline to cut tax for tax payer. Third, withholding tax system can control effectively and efficiently to minimize examination object not for personal tax payer but for work or income giver. Fourth, through the withholding tax system, tax payers would cut taxes when the conditions of high economic capacity. Fifth, several proposals to improve the maximization WHT include expanding the tax base and direct tax cuts were not final is still possible into the final tax in the scheme of withholding tax, giving rewards to a third party who is disciplined and obedient, open access to the Direktorat Jenderal Pajak (DJP) on the banks of the effectiveness of tax policy and make the Single Identification Number (SIN) to attract new taxpayers. This study contributes to the formulation of policies Direktorat Jenderal Pajak (DJP).
STUDI TENTANG ANALISIS REAKSI PASAR DAN RISIKO INVESTASI PADA PERUSAHAAN MANUFAKTUR YANG MELAKUKAN MANAJEMEN LABA: STUDI DI BURSA EFEK INDONESIA Sjafrudin Redjab; Budi Santoso; Nur Fitriah
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.v12i1.1802

Abstract

This research is aimed to analyze the differences and differences in the risk of market reaction investments in companies that perform earnings management measures with the trend of income increasing and income decreasing . Research carried out by the analysis of earnings management action relationship with cummulative Abnormal Return (CAR) as well as the risk of investment in manufacturing companies listed on the Stock Exchange. The main data collection with the technical documentation of the data held by the Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and www.idx.co.id. The analysis tool uses the calculation of CAR, investment risks, Eckel Index, Kolmogorov-Smirnov test, test and test different significance correlation t.The results of this research found that the actions of the agency earning management with profit increasing trend (income increasing and a decrease in net earnings (income decreasing does not affect the market reaction, as well as risks associated with the market. Different test management measures the return on the market's reaction and the risk of investment shows that acceptable testing criteria is Ho. Based on the analysis of the significance of the relationship on the action with the market reaction to earnings management and investment risk also proved influential.
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.

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