Listiyowati Listiyowati, Iin Indarti, F. Setiawan, Fitri Wijayanti
Abstrak : UMKM merupakan bentuk usaha kerakyatan untuk menopang perekonomian negara dimana di dalam masa pandemi Covid-19, UMKM merupakan usaha yang paling terdampak. Masalah klasik yang sering muncul adalah rendahnya tingkat pembayaran pajak oleh UMKM. Sehingga dengan PP No. 23 tahun 2018 yang berlaku 1 Juli 2018 dimana pemerintah menurunkan tarif pajak final bagi UMKM yang awalnya 1% menjadi 0.5% diharapkan mampu meningkatkan kesadaran WP untuk patuh membayar pajak pada masa pandemi covid-19. Sektor pajak merupakan pendapatan tertinggi di negara Indonesia, salah satu cara meningkatkannya adalah dengan metode intensifikasi yaitu meningkatkan tingkat kepatuhan wajib pajak dalam meningkatkan tingkat penerimaan pajak dengan melihat faktor-faktor yang mempengaruhinya. Dalam penelitian ini faktor-faktor yang diambil adalah Sosialisasi Perpajakan, Pelayanan Fiskus, dan Pelaksanaan Self Assessment System. Penelitian ini dilakukan pada Wajib Pajak UMKM di kota Semarang dikarenakan menurut Dinas Koperasi dan Usaha Kecil Mikro Menengah, pertumbuhan UMKM di Kota Semarang mencapai 2000 usaha tiap tahun. Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar tingkat pengaruh Sosialisasi Perpajakan, Pelayanan Fiskus, dan Pelaksanaan Self Assessment System terhadap kepatuhan wajib pajak pada saat pandemi Covid-19. Populasinya adalah Wajib Pajak UMKM di Kota Semarang berjumlah 2.129 WP. Teknik pengambilan sampling menggunakan simple random sampling dengan rumus slovin didapatkan sampel berjumlah 95 WP. Alat analisis menggunakan regresi linier berganda dan uji asumsi klasik digunakan untuk menilai tingkat penyimpangan data. Hasil penelitian menunjukkan bahwa Sosialisasi Perpajakan dan Pelayanan Pajak tidak berpengaruh terhadap kepatuhan WP, sedangkan Pelaksanaan Self Assessment System berpengaruh positif signifikan terhadap kepatuhan wajib pajak pada saat pandemi Covid-19. Uji Koefisien Determinasi menyebutkan bahwa ketiga variabel mampu memberikan pengaruh terhadap kepatuhan wajib pajak sebesar 21.9%, sedangkan sisanya sebesar 79.1% dipengaruhi variabel lain diluar penelitian. Kata Kunci : UMKM, Covid-19, Kepatuhan Wajib Pajak, Sosialisasi Perpajakan, Pelayanan Pajak, Pelaksanaan Self Assessment System, Covid-19 Abstract : MSMEs are a form of community effort to support the country's economy, where during the Covid-19’s pandemic, MSMEs were the most affected businesses. The classic problem that often arises is the low level of tax payments by MSMEs. So that with PP. 23 of 2018 which took effect on 1 July 2018, where the government reduced the final tax rate for MSMEs from 1% to 0.5%, which is expected to increase the awareness of taxpayers to comply with paying taxes inthe pandemic of covid-19. The tax sector is the highest income in Indonesia, one way to increase it is by the intensification method, that are increasing the level of taxpayer compliance in increasing the level of tax revenue by looking at the factors that influence it. In this s
{"title":"Kepatuhan Wajib Pajak UMKM di Masa Pandemi COVID-19","authors":"Listiyowati Listiyowati, Iin Indarti, F. Setiawan, Fitri Wijayanti","doi":"10.30659/JAI.10.1.41-59","DOIUrl":"https://doi.org/10.30659/JAI.10.1.41-59","url":null,"abstract":"Abstrak : UMKM merupakan bentuk usaha kerakyatan untuk menopang perekonomian negara dimana di dalam masa pandemi Covid-19, UMKM merupakan usaha yang paling terdampak. Masalah klasik yang sering muncul adalah rendahnya tingkat pembayaran pajak oleh UMKM. Sehingga dengan PP No. 23 tahun 2018 yang berlaku 1 Juli 2018 dimana pemerintah menurunkan tarif pajak final bagi UMKM yang awalnya 1% menjadi 0.5% diharapkan mampu meningkatkan kesadaran WP untuk patuh membayar pajak pada masa pandemi covid-19. Sektor pajak merupakan pendapatan tertinggi di negara Indonesia, salah satu cara meningkatkannya adalah dengan metode intensifikasi yaitu meningkatkan tingkat kepatuhan wajib pajak dalam meningkatkan tingkat penerimaan pajak dengan melihat faktor-faktor yang mempengaruhinya. Dalam penelitian ini faktor-faktor yang diambil adalah Sosialisasi Perpajakan, Pelayanan Fiskus, dan Pelaksanaan Self Assessment System. Penelitian ini dilakukan pada Wajib Pajak UMKM di kota Semarang dikarenakan menurut Dinas Koperasi dan Usaha Kecil Mikro Menengah, pertumbuhan UMKM di Kota Semarang mencapai 2000 usaha tiap tahun. Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar tingkat pengaruh Sosialisasi Perpajakan, Pelayanan Fiskus, dan Pelaksanaan Self Assessment System terhadap kepatuhan wajib pajak pada saat pandemi Covid-19. Populasinya adalah Wajib Pajak UMKM di Kota Semarang berjumlah 2.129 WP. Teknik pengambilan sampling menggunakan simple random sampling dengan rumus slovin didapatkan sampel berjumlah 95 WP. Alat analisis menggunakan regresi linier berganda dan uji asumsi klasik digunakan untuk menilai tingkat penyimpangan data. Hasil penelitian menunjukkan bahwa Sosialisasi Perpajakan dan Pelayanan Pajak tidak berpengaruh terhadap kepatuhan WP, sedangkan Pelaksanaan Self Assessment System berpengaruh positif signifikan terhadap kepatuhan wajib pajak pada saat pandemi Covid-19. Uji Koefisien Determinasi menyebutkan bahwa ketiga variabel mampu memberikan pengaruh terhadap kepatuhan wajib pajak sebesar 21.9%, sedangkan sisanya sebesar 79.1% dipengaruhi variabel lain diluar penelitian. Kata Kunci : UMKM, Covid-19, Kepatuhan Wajib Pajak, Sosialisasi Perpajakan, Pelayanan Pajak, Pelaksanaan Self Assessment System, Covid-19 Abstract : MSMEs are a form of community effort to support the country's economy, where during the Covid-19’s pandemic, MSMEs were the most affected businesses. The classic problem that often arises is the low level of tax payments by MSMEs. So that with PP. 23 of 2018 which took effect on 1 July 2018, where the government reduced the final tax rate for MSMEs from 1% to 0.5%, which is expected to increase the awareness of taxpayers to comply with paying taxes inthe pandemic of covid-19. The tax sector is the highest income in Indonesia, one way to increase it is by the intensification method, that are increasing the level of taxpayer compliance in increasing the level of tax revenue by looking at the factors that influence it. In this s","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"44 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83014053","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
T his research is the result of an internship report which is described to show the facts and explain the nature of the object under study. This research aims to analyze the effectiveness and efficiency of the budget . The object of this research is the National Unity and Politics Agency of Sleman Regency . The results of this research indicate that the level of effectiveness of the expenditure budget into the category is quite effective.While the level of efficiency of the budget shows a very efficient category
{"title":"Analisis Efektivitas dan Efisiensi Anggaran Belanja Pada Badan Kesatuan Bangsa dan Politik Kabupaten Sleman","authors":"Afuan Fajrian Putra, Novia Dhiniharitsa","doi":"10.30659/jai.9.1.1-10","DOIUrl":"https://doi.org/10.30659/jai.9.1.1-10","url":null,"abstract":"T his research is the result of an internship report which is described to show the facts and explain the nature of the object under study. This research aims to analyze the effectiveness and efficiency of the budget . The object of this research is the National Unity and Politics Agency of Sleman Regency . The results of this research indicate that the level of effectiveness of the expenditure budget into the category is quite effective.While the level of efficiency of the budget shows a very efficient category","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"58 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81283749","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to examine and analyze the influence of the executive characteristics on tax avoidance with capital intensity as an intervening variable in that LQ45 companies listed in Indonesia Stock Exchange Year 2016-2018. This study uses a quantitative approach. The study includes 28 companies LQ45 listed in Indonesia Stock Exchange within the period 2016-2018. The results showed that the executive characteristics does not affect of tax avoidance, the capital intensity of the positive effect on tax avoidance, executive characteristics positive effect on capital intensity and executives characteristics positive effect on tax avoidance through the capital intensity as an intervening variable. Keywords: Tax Avoidance, Executive characteristics, Capital intensity .
{"title":"Pengaruh Karakteristik Eksekutif terhadap Tax Avoidance dengan Intensitas Modal sebagai Variabel Intervening","authors":"Edy Suprianto, Ummul Aqida","doi":"10.30659/jai.9.1.11-18","DOIUrl":"https://doi.org/10.30659/jai.9.1.11-18","url":null,"abstract":"This study aims to examine and analyze the influence of the executive characteristics on tax avoidance with capital intensity as an intervening variable in that LQ45 companies listed in Indonesia Stock Exchange Year 2016-2018. This study uses a quantitative approach. The study includes 28 companies LQ45 listed in Indonesia Stock Exchange within the period 2016-2018. The results showed that the executive characteristics does not affect of tax avoidance, the capital intensity of the positive effect on tax avoidance, executive characteristics positive effect on capital intensity and executives characteristics positive effect on tax avoidance through the capital intensity as an intervening variable. Keywords: Tax Avoidance, Executive characteristics, Capital intensity .","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"38 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78364864","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-08-30DOI: 10.30659/JAI.8.2.155-165
Sutapa Sutapa, Rustam Hanafi
Penelitian ini menekankan pada pengaruh Ukuran Dewan Pengawas Syariah dan keahlian Dewan Pengawas�Syariah terhadap pengungkapan Islamic Social Reporting serta implikasinya terhadap kinerja keuangan. Penelitian�ini bertujuan untuk memperoleh bukti empiris tentang pengaruh Ukuran Dewan Pengawas Syariah dan keahlian�Dewan Pengawas Syariah terhadap pengungkapan Islamic Social Reporting (ISR) serta pengaruhnya terhadap�kinerja keuangan pada perbankan syariah di Indonesia. Populasi dalam penelitian ini adalah seluruh bank umum�syariah di Indonesia yang terdaftar pada Bank Indonesia. Periode pengamatan dalam penelitian ini adalah tahun�2013-2017. Metode penentuan sampel dalam penelitian ini adalah purposive sampling. Ada tujuh bank dan�diperoleh 35 observasi. Uji asumsi klasik dilakukan untuk analisis data dan analisis regresi untuk menguji hipotesis.�Hasil penelitian ini menunjukkan bahwa ukuran dewan pengawas syariah berpengaruh positif dan signifikan terhadap tingkat pengungkapan Islamic Social Reporting, namun keahlian dewan pengawas syariah tidak memiliki pengaruh signifikan, sedangkan Islamic Social Reporting berpengaruh terhadap kinerja keuangan perbankan syariah.Kata Kunci : ukuran dewan pengawas syariah, keahlian dewan pengawas syariah, Islamic Social Reporting, Kinerja Keuangan
{"title":"Dampak Islamic Corporate Governance, Islamic Social Reporting Pada Kinerja Keuangan Bank Syariah di Indonesia","authors":"Sutapa Sutapa, Rustam Hanafi","doi":"10.30659/JAI.8.2.155-165","DOIUrl":"https://doi.org/10.30659/JAI.8.2.155-165","url":null,"abstract":"Penelitian ini menekankan pada pengaruh Ukuran Dewan Pengawas Syariah dan keahlian Dewan Pengawas�Syariah terhadap pengungkapan Islamic Social Reporting serta implikasinya terhadap kinerja keuangan. Penelitian�ini bertujuan untuk memperoleh bukti empiris tentang pengaruh Ukuran Dewan Pengawas Syariah dan keahlian�Dewan Pengawas Syariah terhadap pengungkapan Islamic Social Reporting (ISR) serta pengaruhnya terhadap�kinerja keuangan pada perbankan syariah di Indonesia. Populasi dalam penelitian ini adalah seluruh bank umum�syariah di Indonesia yang terdaftar pada Bank Indonesia. Periode pengamatan dalam penelitian ini adalah tahun�2013-2017. Metode penentuan sampel dalam penelitian ini adalah purposive sampling. Ada tujuh bank dan�diperoleh 35 observasi. Uji asumsi klasik dilakukan untuk analisis data dan analisis regresi untuk menguji hipotesis.�Hasil penelitian ini menunjukkan bahwa ukuran dewan pengawas syariah berpengaruh positif dan signifikan terhadap tingkat pengungkapan Islamic Social Reporting, namun keahlian dewan pengawas syariah tidak memiliki pengaruh signifikan, sedangkan Islamic Social Reporting berpengaruh terhadap kinerja keuangan perbankan syariah.Kata Kunci : ukuran dewan pengawas syariah, keahlian dewan pengawas syariah, Islamic Social Reporting, Kinerja Keuangan","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"35 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72947765","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-08-30DOI: 10.30659/jai.8.2.141-153
Nisa' Uzlifat Nashruah, Provita Wijayanti
This study aims to identify and analyze the effectiveness of internal control, ethical culture of the organization and individual morality on the occurrence of the accounting fraud tendency in the Government of Village / Sub District of Sayung.The population in this study is the village government in the District or Village of Sayung. The samples in this study used the Convenience Sampling Technique. The samples used in this study involved 40 respondents from 20 Sub District of Sayung. Data were collected through questionnaires and processed by means of multiple linear regression analysis test. The tests is by using SPSS for Windows version 16.0.The results of this study indicate that: (1) the variable of effectiveness of internal control has significant negative effect on the tendency of the accounting fraud in the Government of Village / Sub District of Sayung, (2) the variable of ethical culture of the organization has no significant effect on the tendency of the accounting fraud in Government of Village / Sub District of Sayung, (3) the variable of individual morality has significant negative effect on the tendency of the accounting fraud in the Government of Village / Sub District of Sayung.Keywords:�����Internal Control, Ethical Culture of the organization, Individual Morality, Accounting Fraud Trends.
本研究旨在找出并分析内部控制的有效性、组织伦理文化和个人道德对沙扬村/街道政府会计舞弊倾向发生的影响。本研究的人口是Sayung区或村的村政府。本研究的样本采用便利抽样技术。本研究使用的样本涉及来自赛扬市20个街道的40名受访者。数据采用问卷调查方式收集，采用多元线性回归分析检验。使用SPSS for Windows version 16.0进行测试。本研究结果表明:(1)内部控制有效性变量对沙阳市村/街道政府会计舞弊倾向有显著的负向影响，(2)组织伦理文化变量对沙阳市村/街道政府会计舞弊倾向无显著影响。(3)个体道德变量对赛扬村/街道政府会计舞弊倾向有显著的负向影响。关键词:内部控制，组织伦理文化，个人道德，会计舞弊趋势
{"title":"Faktor-Faktor yang Mempengaruhi Kecenderungan Fraud Akuntansi di Pemerintah Desa","authors":"Nisa' Uzlifat Nashruah, Provita Wijayanti","doi":"10.30659/jai.8.2.141-153","DOIUrl":"https://doi.org/10.30659/jai.8.2.141-153","url":null,"abstract":"This study aims to identify and analyze the effectiveness of internal control, ethical culture of the organization and individual morality on the occurrence of the accounting fraud tendency in the Government of Village / Sub District of Sayung.The population in this study is the village government in the District or Village of Sayung. The samples in this study used the Convenience Sampling Technique. The samples used in this study involved 40 respondents from 20 Sub District of Sayung. Data were collected through questionnaires and processed by means of multiple linear regression analysis test. The tests is by using SPSS for Windows version 16.0.The results of this study indicate that: (1) the variable of effectiveness of internal control has significant negative effect on the tendency of the accounting fraud in the Government of Village / Sub District of Sayung, (2) the variable of ethical culture of the organization has no significant effect on the tendency of the accounting fraud in Government of Village / Sub District of Sayung, (3) the variable of individual morality has significant negative effect on the tendency of the accounting fraud in the Government of Village / Sub District of Sayung.Keywords:�����Internal Control, Ethical Culture of the organization, Individual Morality, Accounting Fraud Trends.","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84423291","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-07-12DOI: 10.30659/jai.8.2.167-183
Zaky Machmuddah, Entot Suhartono
Finding emperical evidence dealt with good university governance to higher education performance is the main purpose of the current research. Survey is method used in the research. Sample used in the research is higher education lecturers in Semarang. Sampling technique used is accidental sampling. Multiple linier regression with SPSS program is used to analyse data. Findings of the research are analised and described so that they can give information related to research variable. Research findings proved that transparancy, responsibility and fairness signifcantly affected to higher education performance. Therefore,� for accountability and independency variables, the relation was not significant. The research findings gave empirical evidence that good university governance had effect on higher education performance. Therefore, higher education institutions should apply good university governance to improve their performance.
{"title":"PERANAN GOOD UNIVERSITY GOVERNANCE TERHADAP KINERJA PERGURUAN TINGGI","authors":"Zaky Machmuddah, Entot Suhartono","doi":"10.30659/jai.8.2.167-183","DOIUrl":"https://doi.org/10.30659/jai.8.2.167-183","url":null,"abstract":"Finding emperical evidence dealt with good university governance to higher education performance is the main purpose of the current research. Survey is method used in the research. Sample used in the research is higher education lecturers in Semarang. Sampling technique used is accidental sampling. Multiple linier regression with SPSS program is used to analyse data. Findings of the research are analised and described so that they can give information related to research variable. Research findings proved that transparancy, responsibility and fairness signifcantly affected to higher education performance. Therefore,� for accountability and independency variables, the relation was not significant. The research findings gave empirical evidence that good university governance had effect on higher education performance. Therefore, higher education institutions should apply good university governance to improve their performance.","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"40 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90212456","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Public awareness of the environment will be increasingly damaged due to industrial activities of large companies, making the community need information about the extent to which the company is responsible for the damage. This ecological crisis is driving concern from various countries in the world by formulating a Sustainability Development Goals that are expected to improve the quality of human life. Representation of women in the leadership of a company can be one of the drivers of companies to be more concerned with voluntary disclosures. This research is a quantitative research that uses multiple linear regression with a sample of companies listed on the ISSI for 4 consecutive years. The results showed that the presence of women on the board of directors did not affect the disclosure of SDGs. Whereas the presence of women in the board of commissioners has a significant effect on the disclosure of SDGs. The influential control variables are only the size of the company, while the variables of profitability and leverage have no effect.Keywords: Sustainability Development Goals (SDGs), Board of Directors, Board of Commissioners, Gender Diversity
{"title":"Pengaruh Diversitas Gender Terhadap Pengungkapan Sustainability Development Goals","authors":"Dessy Noor Farida","doi":"10.30659/jai.8.2.89-107","DOIUrl":"https://doi.org/10.30659/jai.8.2.89-107","url":null,"abstract":"Public awareness of the environment will be increasingly damaged due to industrial activities of large companies, making the community need information about the extent to which the company is responsible for the damage. This ecological crisis is driving concern from various countries in the world by formulating a Sustainability Development Goals that are expected to improve the quality of human life. Representation of women in the leadership of a company can be one of the drivers of companies to be more concerned with voluntary disclosures. This research is a quantitative research that uses multiple linear regression with a sample of companies listed on the ISSI for 4 consecutive years. The results showed that the presence of women on the board of directors did not affect the disclosure of SDGs. Whereas the presence of women in the board of commissioners has a significant effect on the disclosure of SDGs. The influential control variables are only the size of the company, while the variables of profitability and leverage have no effect.Keywords: Sustainability Development Goals (SDGs), Board of Directors, Board of Commissioners, Gender Diversity","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"27 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90436603","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-07-12DOI: 10.30659/JAI.8.2.125-140
Fikri Rizki Utama
The purpose of this research is to empirically examine the influence of the number of members of the cooperative, size, liquidity, and rentability of cooperatives to demand external audit services. This study uses a sample of Cooperative Employees (Kopkar) in the city of Bandar Lampung during 2009-2011 using purposive sampling method. The analysis in this study uses logistic regression equation. The result of this study found that the size variable has a significant influence on the demand for external audit services. While the variable of a number of cooperative members, liquidity, and rentability do not significantly influence the demand for external audit services.Keywords: Request for External Audit Services, Cooperative of Employees,�Number of cooperative members, Size, Liquidity, and Rentability.
{"title":"Pengaruh Jumlah Anggota, Size, Likuiditas, dan Rentabilitas Koperasi terhadap Permintaan Jasa Audit Eksternal","authors":"Fikri Rizki Utama","doi":"10.30659/JAI.8.2.125-140","DOIUrl":"https://doi.org/10.30659/JAI.8.2.125-140","url":null,"abstract":"The purpose of this research is to empirically examine the influence of the number of members of the cooperative, size, liquidity, and rentability of cooperatives to demand external audit services. This study uses a sample of Cooperative Employees (Kopkar) in the city of Bandar Lampung during 2009-2011 using purposive sampling method. The analysis in this study uses logistic regression equation. The result of this study found that the size variable has a significant influence on the demand for external audit services. While the variable of a number of cooperative members, liquidity, and rentability do not significantly influence the demand for external audit services.Keywords: Request for External Audit Services, Cooperative of Employees,�Number of cooperative members, Size, Liquidity, and Rentability.","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"116 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89126866","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pajak berperan aktif dalam rangka meningkatkan pembangunan nasional melalui pemungutan yang dilakukan terhadap wajib pajak orang pribadi atau wajib pajak badan. UMKM merupakan salah satu wajib�pajak yang memberikan kontribusi signifikan terhadap penerimaan negara jika dari semuanya patuh terhadap pembayaran pajak, karena jumlah UMKM di Indonesia sangat besar. PP Nomor 46 tahun 2013 mengatur tentang punggutan pajak UMKM yang peredaran bruto atau omset dalam satu tahun belum mencapai 4,8 Milyar rupiah. Namun ada beberapa faktor yang mempengaruhi tingkat kepatuhan pajak diantaranya adalah�kurangnya pengetahuan tentang perpajakan, persepsi keadilan pajak serta kebutuhan permodalan dan�kredit memicu wajib pajak taat akan pembayaran pajak sebagai salah satu persyaratan administratif Lembaga Perbankan.Penelitian ini bertujuan untuk menguji pengaruh pengetahuan perpajakan, persepsi keadilan pajak, serta kebutuhan permodalan dan kredit terhadap kepatuhan pajak final PP Nomor 46 Tahun 2013 pada UMKM di Kabupaten Rembang. Berdasarkan uji hipotesis yang dilakukan variabel pengetahuan pajak berpengaruh�signifikan terhadap kepatuhan wajib pajak final PP Nomor 46 Tahun 2013. Sedangkan variabel persepsi keadilan�pajak dan kebutuhan permodalan dan kredit tidak perpengaruh terhadap kepatuhan wajib pajak UMKM dalam membayar pajak.�
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK FINAL PP NOMOR 46 TAHUN 2013 PADA UMKM DI KABUPATEN REMBANG","authors":"Hetty Muniroh, Zakky Wahyuddin Azizi","doi":"10.30659/JAI.8.1.27-38","DOIUrl":"https://doi.org/10.30659/JAI.8.1.27-38","url":null,"abstract":"Pajak berperan aktif dalam rangka meningkatkan pembangunan nasional melalui pemungutan yang dilakukan terhadap wajib pajak orang pribadi atau wajib pajak badan. UMKM merupakan salah satu wajib�pajak yang memberikan kontribusi signifikan terhadap penerimaan negara jika dari semuanya patuh terhadap pembayaran pajak, karena jumlah UMKM di Indonesia sangat besar. PP Nomor 46 tahun 2013 mengatur tentang punggutan pajak UMKM yang peredaran bruto atau omset dalam satu tahun belum mencapai 4,8 Milyar rupiah. Namun ada beberapa faktor yang mempengaruhi tingkat kepatuhan pajak diantaranya adalah�kurangnya pengetahuan tentang perpajakan, persepsi keadilan pajak serta kebutuhan permodalan dan�kredit memicu wajib pajak taat akan pembayaran pajak sebagai salah satu persyaratan administratif Lembaga Perbankan.Penelitian ini bertujuan untuk menguji pengaruh pengetahuan perpajakan, persepsi keadilan pajak, serta kebutuhan permodalan dan kredit terhadap kepatuhan pajak final PP Nomor 46 Tahun 2013 pada UMKM di Kabupaten Rembang. Berdasarkan uji hipotesis yang dilakukan variabel pengetahuan pajak berpengaruh�signifikan terhadap kepatuhan wajib pajak final PP Nomor 46 Tahun 2013. Sedangkan variabel persepsi keadilan�pajak dan kebutuhan permodalan dan kredit tidak perpengaruh terhadap kepatuhan wajib pajak UMKM dalam membayar pajak.�","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88709141","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The banking industri in Indonesia is growing rapidly nowadays. To support their operating system, the banking industriapplies dual-banking system. It is a system where banking serves two kinds of service to the society, that is conventional and sharia.The dual-banking system aim to give them an alternative choice of banking service so that it will increase the growth of financing in the national economic sector. The more customer of theIslamic bank, the more financing activity can be done. As a new comer in the banking industri, Islamic bank should compete with the incumbent of this industri, that is conventional bank. The important aspect to compete with the competitor is service quality. Furthermore, with the high satisfaction and trust of customers on the service of the Islamic bank, the more they will recommend to the society for having a transaction in Islamic bank so that it will help the growth of Islamic banks. This study learns about the customer’s assessment of the service quality of Islamic banks in Indonesia. Data were obtained randomly using a questionnaire instrument that adopted from the research of Siddiqi and Amin. The result of this research that analyzed using an ordinary least square model (OLS) shows that the variable of service quality and customer satisfaction significantly effect on customer loyalty of Islamic banks.
{"title":"PENGUKURAN KUALITAS PERBANKAN SYARIAH SEBAGAI UPAYA DALAM PENINGKATAN KESETIAAN NASABAH","authors":"Hayu Wikan Kinasih, Wikan Isthika, Melati Oktafiyani","doi":"10.30659/jai.8.1.75-88","DOIUrl":"https://doi.org/10.30659/jai.8.1.75-88","url":null,"abstract":"The banking industri in Indonesia is growing rapidly nowadays. To support their operating system, the banking industriapplies dual-banking system. It is a system where banking serves two kinds of service to the society, that is conventional and sharia.The dual-banking system aim to give them an alternative choice of banking service so that it will increase the growth of financing in the national economic sector. The more customer of theIslamic bank, the more financing activity can be done. As a new comer in the banking industri, Islamic bank should compete with the incumbent of this industri, that is conventional bank. The important aspect to compete with the competitor is service quality. Furthermore, with the high satisfaction and trust of customers on the service of the Islamic bank, the more they will recommend to the society for having a transaction in Islamic bank so that it will help the growth of Islamic banks. This study learns about the customer’s assessment of the service quality of Islamic banks in Indonesia. Data were obtained randomly using a questionnaire instrument that adopted from the research of Siddiqi and Amin. The result of this research that analyzed using an ordinary least square model (OLS) shows that the variable of service quality and customer satisfaction significantly effect on customer loyalty of Islamic banks.","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"114 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79909517","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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