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<![CDATA[Earnings Management, Good Corporate Governance, Size of Public Accounting Firm on The Integrity of Financial Report ]]>
<![CDATA[Khayatul Izzah]]>;
<![CDATA[Nawirah Nawirah]]>
<![CDATA[ InFestasi Vol 17, No 2 (2021): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v17i2.11144
<![CDATA[Implementation of Good Corporate Governance (GCG) which is believed to minimize the occurrence of fraud to achieve the integrity of financial report, GCG is proxied by institutional ownership, independent commissioners, and audit committees. Public Accounting Firm (KAP) as a variable which is an external auditor as an intermediary if there is a difference of opinion with the company's internal parties. The purpose of this study is to find out the effect of Earnings Management, Institutional Ownership, Independent Commissioners, Audit Committees, Size of Public Accounting Firms on the Integrity of Financial Report in mining companies. The researcher uses mining companies in Indonesia for the 2015-2019 period as the population with 22 companies as the research samples. Panel data analysis Eviews 9.0 software is used as a research method. The results of this study prove that the variables have a significant effect are the audit committee, meanwhile earnings management, institutional ownership, independent commissioners, size of public accounting firm on the integrity of the financial report have no significant effect.]]>
<![CDATA[Determinan Pengungkapan Manajemen Risiko Perusahaan, Pengungkapan Modal Intelektual, dan Kepemilikan Asing Terhadap Nilai Perusahaan ]]>
<![CDATA[Eni Dwi Jayanti]]>;
<![CDATA[Anis Wulandari]]>;
<![CDATA[Nurul Kompyurini]]>
<![CDATA[ InFestasi Vol 17, No 2 (2021): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v17i2.12233
<![CDATA[ Riset ini memiliki tujuan untuk mengetahui determinan Pengungkapan Manajemen Risiko Perusahaan (PMRP), Pengungkapan Modal Intelektual (PMI), dan Kepemilikan Asing (KA) terhadap nilai perusahaan pada industri manufaktur yang tercatat di Bursa Efek Indonesia (BEI) tahun 2014-2018 dengan menggunakan multiple linear regression. Riset ini memberikan hasil, bahwa PMRP, PMI, dan KA berpengaruh terhadap nilai perusahaan. PMRP oleh manajemen perusahaan merupakan wujud komitmen dalam pengelolaan risiko perusahaan serta dapat meminimalkan kerugian yang mungkin diterima stakeholder. PMI yang dilakukan secara sukareIa oleh perusahaan dapat menjadi wadah penyampaian signal kualitas PMI oleh perusahaan. KA atas investasi perusahaan dapat menaikkan harga saham, karena investor asing dinilai lebih mampu memilih manajerial yang berkualitas dalam mengelola perusahaan, sehingga mempengaruhi tingkat kepercayaan dari investor yang akhirnya juga berpengaruh terhadap meningkatnya nilai dari suatu perusahaan. This research aims to determine the determinants of Corporate Risk Management Disclosures (PMRP), Intellectual Capital Disclosures (PMI), and Foreign Ownership (KA) on firm value in the manufacturing industry listed on the Indonesia Stock Exchange (IDX) in 2014-2018 using multiple linear regression. The results of this research are ERMD, ICD, and FO have an influence on firm value. ERMD by management is a form of commitment in managing company risk and can minimize losses that may be received by stakeholders. Voluntary disclosure of IC by the company can be a medium to convey a good signal, namely the quality related to the ownership of IC disclosed by the company. The ownership of shares by foreign investors in a company will increase the share price because foreign investors are considered more capable of choosing quality managers, thus affecting the level of trust from investors which also affects the increase in the value of a company.]]>
<![CDATA[Potret Pelaporan SPT Tahunan melalui E-Filing pada Masa Pandemi Covid-19 ]]>
<![CDATA[Khy'sh Nusri Leapatra Chamalinda]]>;
<![CDATA[Fariyana Kusumawati]]>
<![CDATA[ InFestasi Vol 17, No 2 (2021): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v17i2.11517
<![CDATA[This study aims to describe and explore the annual SPT reporting service for individual taxpayers through e-filing at KPP Pratama Bangkalan with tax volunteers during the Covid-19 pandemic, as well as public responses in this case individual taxpayers regarding SPT reporting services. Annual individual taxpayers through e-filing at KPP Pratama Bangkalan during the Covid-19 pandemic. The method in this research is qualitative with a case study approach. The results of the study indicate that the preparation and implementation of the annual tax return reporting service through e-filing during the covid-19 pandemic has gone very well. Annual SPT reporting services during the pandemic are carried out through virtual Integrated Service Places (TPT). Various preparations for the implementation of SPT reporting services have been carried out, both by KPP Pratama Bangkalan and tax volunteers. In the process of SPT reporting services, they still face various obstacles. Various efforts have been made, so that this virtual TPT service can run optimally. In addition, the response of taxpayers to KPP services is that it has been going well. Taxpayers who report their Annual SPT are served as much as possible even though they are virtual. Penelitian ini bertujuan untuk bertujuan untuk menggambarkan serta mengeksplorasi tentang pelayanan pelaporan SPT Tahunan wajib pajak orang pribadi melalui e-filing pada KPP Pratama Bangkalan bersama relawan pajak di masa pandemi Covid-19, serta tanggapan masyarakat dalam hal ini wajib pajak orang pribadi mengenai pelayanan pelaporan SPT Tahunan wajib pajak orang pribadi melalui e-filing pada KPP Pratama Bangkalan di masa pandemi Covid-19. Metode dalam penelitian ini adalah kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa persiapan hingga pelaksanaan pelayanan pelaporan SPT Tahunan wajib pajak melalui e-filing di masa pandemi covid-19 sudah berjalan sangat baik. Pelayanan pelaporan SPT Tahunan pada masa pandemi dilaksanakan melalui Tempat Pelayanan Terpadu (TPT) virtual. Berbagai persiapan untuk pelaksanaan pelayanan pelaporan SPT telah dilakukan, baik oleh KPP Pratama Bangkalan maupun relawan pajak. Dalam proses pelayanan pelaporan SPT, masih menghadapi berbagai hambatan. Berbagai upaya telah dilakukan, agar pelayanan TPT virtual ini dapat berjalan maksimal. Selain itu, tanggapan wajib pajak terhadap pelayanan KPP yaitu sudah berjalan baik. Wajib pajak yang melaporkan SPT Tahunan dilayani semaksimal mungkin walaupun secara virual. ]]>
<![CDATA[Pengaruh Entrepreneurial Learning Terhadap Entrepreneurial Intellectual Capital Dengan Menggunakan Business Incubator Pada Universitas ]]>
<![CDATA[Virza Utama Alamsyah]]>;
<![CDATA[Serli Erna Putri]]>;
<![CDATA[Rexalvador Yana]]>;
<![CDATA[Delima Rahma]]>;
<![CDATA[Willyam Andrean]]>
<![CDATA[ InFestasi Vol 17, No 2 (2021): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v17i2.11774
<![CDATA[Universities not only provide theoretical reinforcement to students, in this era of technological disruption and globalization, universities should provide facilities and opportunities for students to apply the theory they have learned. In any study program, the interests and entrepreneurial skills of these students are good. can be channeled. The university must be able to transform student entrepreneurship through intellectual capital and build business incubators in order to provide students with a better experience. This study uses a quantitative approach, by distributing questionnaires to 72 business incubators in Jakarta, Tangerang and surrounding areas. The results show that learning entrepreneurship theory will become intellectual capital if the university builds a business incubator as a training ground for its students]]>
<![CDATA[Impact of Macroeconomic Factors on Underpricing: Case of Indonesia Stock Exchange ]]>
<![CDATA[Aulia Amin Nasution]]>;
<![CDATA[Ali Mutasowifin]]>
<![CDATA[ InFestasi Vol 17, No 2 (2021): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v17i2.11929
<![CDATA[The stock market is one of the alternatives chosen by companies to meet their funding needs. The first offering of a company's shares through the stock market to investors is called an Initial Public Offering. At the time of initial public offering, underpricing often occurs when the initial stock price on the primary market is lower than the stock price on the secondary market which will disadvantage the company because the collected funds are not maximum. This research aims to analyze the effect of macroeconomic factors on underpricing in companies conducting IPOs listed on the Indonesia Stock Exchange from 2010 to 2020. Using Regression Linear Analyze we found that macroeconomic variables as Inflation, IDX Composite Index, and GDP significantly affect underpricing on IPO in Indonesia Stock Exchange for 2010 to 2020]]>
<![CDATA[Deteksi Kecurangan Laporan Keuangan Dan Upaya Penanganannya Pada Bank Perkreditan Rakyat ]]>
<![CDATA[Bayu wicaksono]]>;
<![CDATA[Bambang Haryadi]]>
<![CDATA[ InFestasi Vol 17, No 2 (2021): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v17i2.11672
<![CDATA[Penelitian ini dilakukan dengan tujuan untuk memberikan gambaran dalam mendeteksi kecurangan laporan keuangan dengan memperhatikan gejala-gejala (redflags) kecurangan yang muncul serta dapat menjadi masukan pada saat memberikan kebijakan untuk meminimalisir terjadinya fraud pada Bank Perkreditan Rakyat. Penelitian ini menggunakan pendekatan kualitatif dan teknik analisis data menggunakan deskriptif yang mengungkapkan karakteristik yang ada pada situs penelitian. Informan meliputi pimpinan cabang dan masing-masing penyelia unit yang berkaitan. Hasil penelitian menunjukkan bahwa gejala-gejala potensial yang timbul meliputi adanya tekanan yang berlebih dari pimpinan, ketidakefektifan pelaksanaan monitoring, minimnya pemisahan tugas, ketidakpuasaan terhadap pekerjaan yang dimiliki saat ini, perubahan perilaku dan gaya hidup. Hasil temuan redflags kemudian dikeroleasikan dengan teori segitiga kecurangan dan disimpulkan bahwa faktor peluang merupakan faktor yang paling butuh perhatian khusus. Upaya yang dilakukan untuk meminimalisir terjadinya kecurangan dilakukan dengan 2 cara yakni upaya preventif (menjadikan budaya organisasi yang jujur dan meningkatkan kualitas pengendalian internal) serta melakukan upaya represif (memberikan sanksi sesuai peraturan yang berlaku). This study was conducted with the aim of providing an overview in detecting fraudulent financial reports by paying attention to the fraud red flags symptomps that appear and can be used as input when providing policies to minimize the occurrence of fraud in Rural Banks. Informants include branch leaders and each related unit supervisor. This study uses primary data with descriptive qualitative research methods. The results showed that the potential symptoms that arise include changes in behavior and lifestyle, ineffective monitoring implementation, lack of segregation of duties, dissatisfaction with the current job. The findings of red flags were then correlated with the fraud triangle theory and concluded that the opportunity factor is the factor that most needs special attention. Efforts that is used to minimize the occurrence of fraud were done in 2 ways, preventive efforts such as creating an honest organizational culture and improving the quality of internal control. and the repressive efforts be like giving punishment according to applicable regulations.]]>
<![CDATA[Pengaruh Persaingan Pasar dan Board Interlock terhadap Agresivitas Pajak Pasca Tax Amnesty ]]>
<![CDATA[Reza Puji Paramitha]]>;
<![CDATA[Dian Purnama Sari]]>
<![CDATA[ InFestasi Vol 18, No 1 (2022): JUNI ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v18i1.11119
<![CDATA[Tax amnesty program is not sufficient to encourage participants not to engage in tax aggressiveness. This study aims to determine the effect of market competition and board interlock on post-tax amnesty tax aggressiveness. The research sample is manufacturing and trading companies listed on the Indonesia Stock Exchange and have participated in the tax amnesty program for the period 2017-2019. The approach used in this research is quantitative research with multiple linear regression analysis techniques. Tax aggressiveness is proxied by the Cash Effective Rate (CETR). The results showed that market competition has a positive effect on tax aggressiveness. Companies with a lower level of market competitive power will tend to tax aggressiveness. The board interlock has a negative effect on tax aggressiveness so that the existence of the board interlock will pressure companies not to engage in tax aggressiveness. Pelaksanaan program tax amnesty ternyata belum cukup untuk meminimalkan agresivitas pajak. Penelitian ini bertujuan untuk mengetahui pengaruh persaingan pasar dan board interlock terhadap agresivitas pajak pasca tax amnesty. Sampel penelitian adalah perusahaan manufaktur dan dagang yang terdaftar di Bursa Efek Indonesia dan telah mengikuti program tax amnesty yaitu sebanyak 38 perusahaan dengan periode laporan keuangan 2017-2019. Pendekatan yang digunakan dalam penelitian ini adalah penelitian kuantitatif dengan teknik analisa regresi linier berganda. Agresivitas pajak diproksikan dengan Cash Effective Rate (CETR) dan persaingan pasar diukur dengan Herfindahl-Hirschman Index (HHI). Variabel kontrol penelitian adalah ukuran perusahaan dan tingkat utang. Hasil penelitian menunjukkan bahwa persaingan pasar berpengaruh positif terhadap agresivitas pajak. Perusahaan dengan tingkat kekuatan persaingan pasar yang lebih rendah akan cenderung melakukan agresivitas pajak karena dianggap sebagai upaya untuk mengendalikan biaya yang harus dikeluarkan perusahaan. Sedangkan keberadaan board interlock akan menekan perusahaan untuk tidak melakukan agresivitas pajak sehingga board interlock berpengaruh negative terhadap agresivitas pajak.]]>
<![CDATA[Analisis Persepsi Wajib Pajak dan Implementasi Undang-Undang Cipta Kerja Segmen Kemudahan Berusaha Bidang Perpajakan ]]>
<![CDATA[Imam Agus Faisol]]>;
<![CDATA[Emi Rahmawati]]>
<![CDATA[ InFestasi Vol 18, No 1 (2022): JUNI ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v18i1.14616
<![CDATA[This study aims to analyze the implementation and perception of taxpayers in utilizing tax facilities according to the work copyright law. This research uses a qualitative method with a case study approach. The results indicate that the policy of relaxing input tax crediting rights for taxable entrepreneurs benefits taxpayers. However, there is a need for synergy between tax authorities and business actors. Delivery of coal categorized as taxable goods has the potential to reduce revenue because coal as an export item and export activity is subject to a 0% tariff. Including the buyer's identification number on the e-invoice provides a sense of fairness for all taxpayers, especially entrepreneurs. Exemption from the imposition of Income Tax on dividends to increase investment funding and assist the recovery of the national economy. Legal aspects of general provisions and taxation procedures, implementation of a five-year policy, no tax assessments are issued, tax returns (SPT) are certain except for committing tax crimes and issuing tax invoices with an expiration date of five years. Penelitian ini bertujuan untuk menganalisis implementasi dan persepsi wajib pajak dalam memanfaatkan fasilitas perpajakan sesuai undang-undang cipta kerja. Riset ini menggunakan metode kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa kebijakan relaksasi hak pengkreditan pajak masukan bagi pengusaha kena pajak memberikan manfaat bagi wajib pajak meskipun perlu sinergi antara otoritas pajak dan pelaku usaha. Penyerahan batu bara yang terkategori sebagai barang kena pajak berpotensi menurunkan pendapatan karena batu bara sebagai barang ekspor dan aktivitas ekspor dikenakan tarif 0%. Pencantuman nomor induk kependudukan pembeli di e-faktur memberikan rasa adil bagi semua wajib pajak khususnya para pengusaha. Pembabasan pengenaan Pajak Penghasilan atas dividen untuk meningkatkan pendanaan investasi serta dapat membantu pemulihan perekonomian nasional. Aspek undang-undang ketentuan umum dan tata cara perpajakan, pengimplementasian kebijakan lima tahun tidak diterbitkan surat ketetapan pajak, surat pemberitahuan (SPT) menjadi pasti kecuali, melakukan tindak pidana perpajakan serta penerbitan surat tagihan pajak masa daluwarsa selama lima tahun.]]>
