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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 288 Documents
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Faktor Religiusitas dalam Membayar Pajak & Zakat Abdullah Mujaddid; Greska Redielano Ramadan
InFestasi Vol 15, No 2 (2019): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i2.6002

Abstract

As we know, tax holds important roles in order to achieve social welfare.  However, the shadows of tax evasion which committed either by individually or corporate has been an obstacles to achieve the goals.  On the other hand, zakah also takes a big roles in term to achieve social welfare.  This research attempts to examine religiosity as variables which influences the willingness to pay tax and zakah.  We conducted laboratory experiment to reveal the willingness of the participants.  Accounting students posed as experiment participant.  Based on the laboratory experiment with online based survey, 70 participants were obtained.  The result of this research showed that religiosity has significant impact toward both tax and zakah willingness to pay.  Furthermore, the importance of religion, intensity to pray and considering religion values have significant effect toward the willingness of both.  The first two religiosity variables have negative impact.  However, the consideration of religion values has positive impact.   We also found evidence that there is no significant different between willingness to pay tax and zakah in both level of religiousity namely high and low.
ANALISIS FAKTOR-FAKTOR YANG MENDUKUNG PENINGKATAN KUALITAS LAPORAN KEUANGAN SKPD DI KABUPATEN WONOSOBO Krist Setyo Yulianto; Ignatius Novianto Hariwibowo
InFestasi Vol 15, No 2 (2019): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i2.5532

Abstract

Penelitian ini bertujuan untuk menguji pengaruh faktor kompetensi SDM, sistem pengendalian internal pemerintah, dan pemanfaatan teknologi informasi terhadap peningkatan kualitas laporan keuangan SKPD berdasarkan Standar Akuntansi Pemerintah (SAP) di Pemerintah Daerah Kabupaten Wonosobo. Penelitian ini dilakukan untuk membuktikan faktor yang dapat meningkatkan opini Wajar Dengan Pengecualian (WDP) menjadi opini Wajar Tanpa Pengecualian (WTP) pada Pemerintah Daerah Kabupaten Wonosobo. Penelitian dilakukan dengan mendistribusikan kuesioner kepada 38 PPK-SKPD di seluruh dinas di Kabupaten Wonosobo. Penelitian ini dikembangkan dengan kerangka model SEM berbasis varian (PLS). Analisa data pada penelitian ini menggunakan software SmartPLS 3.2.7. Hasil penelitian ini menunjukkan bahwa faktor kompetensi sumber daya manusia, sistem pengendalian intern pemerintah, dan pemanfaatan teknologi informasi berpengaruh positif terhadap standar akuntansi pemerintahan. Peningkatan kualitas laporan keuangan atas opini WTP didasari pada kesesuaian SAP.  Keberhasilan penerapan SAP didasari dari strategi Pemkab Wonosobo atas rekomendasi BPK terhadap temuan tahun-tahun sebelumnya untuk memperbaiki dan meningkatkan kualitas laporan keuangan yang terdiri dari kompetensi SDM, SPIP, dan pemanfaatan teknologi informasi
PENGARUH LOCAL GOVERNMENT WEALTH, INTERGOVERNMENTAL REVENUE DAN OPINI AUDIT TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH PROVINSI DI INDONESIA SECARA ONLINE Dewi Lesmanawati
InFestasi Vol 15, No 2 (2019): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i2.6005

Abstract

The aim of this article is to examine the extent of the influence of local government wealth, intergovernmental revenue and audit opinion on disclosure of online financial statements of provincial governments in Indonesia.. The data of this research comprise 128 out of 32 provincial governments in Indonesia during 2014-2017, using purposive sampling method. The analysis techniques used were logistic regression. The results of this study show that the local government wealth and intergovernmental revenue has positive significant influence on disclosure of online financial statements, while audit opinion do not have significant influence on disclosure of online financial statements.
Faktor – Faktor yang Mempengaruhi Kepuasan Pengguna Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) pada Kalangan Pegawai Negeri Sipil Ready Wicaksono; Mispiyanti Mispiyanti
InFestasi Vol 15, No 2 (2019): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i2.6007

Abstract

The Regional Financial Management Information System is an application developed by the Ministry of Home Affairs Directorate General of Regional Finance in the context of accelerating data transfer and efficiency in collecting regional financial data. One important aspect of utilizing the Regional Financial Management Information System is understanding the factors that influence the satisfaction of users of the Regional Financial Management Information System. This study regarding the use of SIPKD within the framework of the TAM theory and the Delone and Mclean Model (2003) to find out whether the system quality, information quality, service quality, infrastructure factors, and self-efficacy affect the satisfaction of SIPKD users. The Data collection method used in this study is a survey method by distributing questionnaires to respondents. The better the quality of the system, it will provide accurate and relevant quality information so that it helps the SIPKD users make the right decision. The services provided are of high quality and supported by the process of providing maximum internet connection infrastructure and facilities to provide SIPKD user satisfaction. Employees who use SIPKD have high self-efficacy. System quality, information quality, service quality, technological infrastructure factors, self-efficacy have a positive effect on SIPKD user satisfaction.
PENELITIAN PENGHINDARAN PAJAK DI INDONESIA Nurul Herawati; Rahmawati Rahmawati; Bandi Bandi; Doddy Setiawan
InFestasi Vol 15, No 2 (2019): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i2.6006

Abstract

This study aims to provide an overview of the development of tax avoidance research in Indonesia from 12 accredited national journals ranking 1 2. The study sample included 27 articles that researched tax avoidance in Indonesia over the 2012 – 2018 observation period. Mapping was done by classifying articles based on research topics (antecedents and consequences), population and research samples, tax avoidance proxies, and citation analysis (Hesford, Lee, Stede, Young, 2007). The mapping results show that the publication of the most tax avoidance research in Jurnal Akuntansi (22%). The antecedents topic dominates tax avoidance research and there are 28 antecedent variables from 23 articles. The most widely studied antecedent variable is corporate governance. The consequence topics are 4 articles with 5 variables. The dominating research sample was manufacturing companies (41%) and 63% of articles used a number of samples above 100. The most widely used tax avoidance proxies were ETR, Current ETR, and ETR Cash. The tax avoidance research citation rate reached 163 in the observation period and 67% of the articles received citations. The most cited topics are antecedents of corporate governance, company size, liquidity, leverage, and earnings management.PENELITIAN PENGHINDARAN PAJAK DI INDONESIA
Title THE INFLUENCE OF WORK ENVIRONMENT, COMPENSATION, ORGANIZATIONAL COMMITMENT, MOTIVATION, JOB SATISFACTION ON INDIVIDUAL PERFORMANCE IN COOPERATIVES IN PADANG WEST SUMATRA Ethika Ethika; Herawati Herawati; Rahmat Hidayat
InFestasi Vol 15, No 1 (2019): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i1.5836

Abstract

A well-managed cooperative is very useful to improve the welfare of members, which at the same time will have an impact on improving the welfare of the community. Indonesian government always encourages the establishment of cooperatives and their number every year has been increasing, but the ones who perform very well are very few. In general, the problems faced are: not implementing the members’ annual meeting every year, bad credits, poor performance, and dormant. The poor performance of the cooperative cannot be separated from the individual performance of the cooperative concerned, whether it is the board or the managers. Therefore, in this study, the researcher tries to empirically examine several factors that influence the individual performance, using five independent variables, namely: control environment, compensation, organizational commitment, motivation and job satisfaction of managers and cooperative managers. Based on the data processing done by using multiple regression analysis techniques, it is found that the variability of the five variables in influencing the individual performance variable as much as 28.2%, simultaneously (F test) of the five variables significantly influence the individual performance of the cooperative, partial only variable of organizational commitment that significantly influences the individual performance of cooperatives in Padang.
PERAN INDEPENDENSI, TEKANAN WAKTU, KOMPLEKSITAS TUGAS, DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT I Dewa Ayu Dian Pratiwi; Ni Nyoman Ayu Suryandari; Anak Agung Putu Gede Bagus Arie Susandya
InFestasi Vol 15, No 2 (2019): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i2.6000

Abstract

The purpose of this study is to examine the effect of independence, time pressure, task complexity, and auditor experience on audit quality at the Public Accounting Firm in Bali. The population in this study were 13 public accounting firms with 112 auditor respondents. The number of samples used was 55 respondents, with a purposive sampling sample determination method using a minimum criteria of working 2 years on KAP. The data analysis technique used is multiple regression analysis. The results of this study find that auditor independence and experience have a positive effect on audit quality while time pressure and task complexity do not affect audit quality. Auditors are expected to be able to maintain and enhance their independence, which can be used in maintaining relationships with clients and attitudes to make decisions that are not affected by other parties. The increasing auditor experience makes the auditor more professional so that time constraints and task complexity do not decrease audit quality. The higher the auditor's experience in audit activities, the higher the auditor able to produce better audit quality.
Evaluasi Keberhasilan Gerakan Indonesia Sadar Pajak Tahun 2018 Septian Bayu Kristanto; Vira Anggaraeni
InFestasi Vol 15, No 2 (2019): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i2.5261

Abstract

Tax revenues accounted for more than 80% and therefore, a high level of public awareness of taxes was needed. So the Directorate General of Taxes made various efforts to increase public awareness of taxes and one of them was the Tax Awareness Indonesia Movement program. The research entitled "Evaluation of the Success of the Tax-Conscious Indonesian Movement in 2018", aims to determine the level of success, goals that have been achieved and the factors that influence the lack of public awareness of taxes during 2018. With qualitative data, primary and secondary data sources, data obtained through direct interviews and also from various other sources. With descriptive data analysis methods and also triangulation data collection techniques consisting of participatory observation, in-depth interviews and documentation. Based on the data analysis carried out, it was concluded that the Indonesia Tax Awareness Movement of 2018 was successful, because it had a success rate above 50%. Whereas for the purpose during 2018 it has not been reached optimally, because there are 47% of respondents who stated that both of these goals have not been achieved. For the causes of the lack of public awareness of very large taxes is influenced by factors that lack understanding of taxes.
Tax Planning PPh Pasal 21 di Koperasi Karyawan Redrying Bojonegoro (KAREB) Sebagai Upaya Efisiensi Beban Pajak Perusahaan Hermawan Budi Prasetiyo; Dina Alafi Hidayatin; Hendra Fatkhur Rohman
InFestasi Vol 15, No 2 (2019): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i2.6001

Abstract

The purpose of this study is to provide recommendations on the calculation of Income Tax Article 21 in KAREB Cooperative by conducting Tax Planning using the Gross method and the Gross Up method. The study was conducted with a qualitative method, namely comparative descriptive. The research data are in the form of the recapitulation of employee salaries in 2018 and company's financial statements in 2018. In addition, researchers also conduct interviews and observations to provide a picture of the validity and accuracy of the data. Researchers also conduct literature studies to compile research results with pre-existing theories. The results found that the method of calculating Article 21 Income Tax which was the most efficient and could be recommended was the gross up method by providing tax allowance to employees.
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.

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