ACCRUALS (Accounting Research Journal of Sutaatmadja)
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PERSEPSI UMKM TERHADAP INSENTIF PAJAK DIMASA PANDEMI COVID-19
No full textThis study aims to determine the perception of MSMEs on tax incentives during the Covid-19 pandemic. In approximately one year, the whole world is experiencing a major crisis due to a virus called corona or Covid-19 which caused a world pandemic. Indonesia is also one of the countries with the most virus cases in Asia. So that the government has taken various ways to reduce the spread of the Covid-19 virus, one of which is the implementation of Large-Scale Social Restrictions (PSBB), so that it has a wide impact on various business sectors to be hampered until it decreases, which causes an economic crisis, especially for MSMEs. The impact of this pandemic is also felt in the taxation sector. Where, taxes are a source of state revenue. The government issued a new policy on MSME tax incentives contained in PMK Number 44/PMK.03/2020, namely Final PPh based on Government-borne PP 23 (DTP). This policy aims to sustain MSME business, encourage public participation and knowledge of taxation. Qualitative data analysis techniques are carried out by collecting data, sorting data, presenting and analyzing data, and concluding data. Based on the results of in-depth interviews with five sources, it shows that they really appreciate the tax incentive policy
THE EFFECT OF E-PROCUREMENT SYSTEM IMPLEMENTATION, COMPETENCE AND COMPENSATION ON EMPLOYEE PERFORMANCE OF GOODS/SERVICES PROCUREMENT
Get PDFThis research was conducted to analyze the magnitude of the effect of the partial and simultaneous implementation of the E-Procurement, Competence and Compensation System on the Goods / Services Procurement Employee Performance in Subang Regency.
This research uses quantitative explanatory methods. The population and sample of the study are employees in the New / Service Procurement Unit in Subang Regency, so the total population is 31 people. Data collection methods used in this study are survey methods by distributing questionnaires. Where each respondent is given questions / statements as many as 32 items using a Likert scale. Data is processed using SPSS 22.0 version.
Based on the results of data processing obtained results there is a positive and significant effect for the variable Application of E-Procurement, Competence and Compensation System partially and simultaneously to Employee Procurement of Goods / Services
THE EFFECT OF AWARENESS, MORALITY, TAX CULTURE, AND DISTRIBUTIVE JUSTICE ON THE TAXPAYER COMPLIANCE
Get PDFThis study aims to determine the effect of awareness, morality, tax culture and distributive justice on the taxpayer compliance partially and simultaneously. The data used in this study are primary data by distributing questionnaires. The method used in sampling is a non probability sampling method with incidental sampling technique and the number of samples in this study amounted to 107 respondents consisting of perpetrator Small and Medium Enterprise (SMEs). The data is processed using the classical assumption test method, multiple linear regression analysis, t test, and F test.
The results showed that partially (t test), the variable understanding of morality and tax culture had a positive effect on the taxpayer compliance of Small and Medium Enterprise (SMEs). While the variable awareness and distributive justice did not affect the taxpayer compliance of Small and Medium Enterprise (SMEs). Simultaneous results (F test) show that awareness, morality, tax culture and distributive justice on the taxpayer compliance
BANK EFFICIENCY ANALYSIS ON THE PERFORMANCE OF ISLAMIC BANKING IN INDONESIA (Case Study of Islamic Commercial Banks Listed on the IDX for the Period 2014-2018)
Get PDFThe purpose of this study is to determine the efficiency and performance of Islamic banking in Indonesia and the effect of the relationship between efficiency on the performance of Islamic banking in Indonesia. This type of research is descriptive. With the research object is the financial statements of 11 Islamic banks in Indonesia. The data analysis method used is Data Envelopment Analysis (DEA), ratio analysis, and panel data. The results showed that based on the DEA analysis, the overall average of Islamic banks reached an efficiency of 95.1%, and in several periods the 11 banks had an efficiency level of 100%. In the ROA ratio analysis, it shows that Islamic banks are in bad condition, the NIM ratio analysis shows that Islamic banks are in good condition. The analysis of the effect of the DEA analysis with the ROA and NIM ratios shows that the ROA ratio is not significant and has a negative effect on DEA. The NIM ratio has a positive and significant effect on the DEA analysis. Sharia banking listed on the IDX 2014-2018 should be able to manage time, funds, costs as best as possible. As well as avoiding risks and interests between investors or funders so that banks avoid Increasing and Decreasing. The next researcher should be able to add other variables such as other ratio performance variables
THE ROLE OF WORK MOTIVATIOM IN MODERATING THE EFFECT OF COMPENSATION ON WORK PRODUCTIVITY OF AMIL ZAKAT (Study at the Amil Zakat Institute in Bandung City)
Get PDFThe potential for zakat in Indonesia in 2019 is valued at IDR 233.8 trillion, but the realization is still far from expected because BAZNAS is only able to manage 3.5% of its potential. One of these factors is that LAZ's human resources are still less competent in their fields. Work productivity is still low, so that the distribution of zakat is still consumptive and creates a lack of public trust in LAZ. This study aims to test the organizational behavior theory by analyzing the effect of compensation on amil's work productivity and how work motivation in moderating this effect. With a total sample of 87 respondents, taken using a sampling technique referring to cluster random sampling or random sampling techniques cluster (group), namely the population is divided into smaller sub-units then, obtained from the partial selection of units or better known as primary units, until finally selecting units within the selected primary unit. This research uses the method of causality with a quantitative approach. The data collection technique uses primary data through a questionnaire. The data analysis technique uses Moderated Regression Analysis. The results showed that the level of compensation was in the medium category, the level of work motivation and work productivity was mostly in the high category, and that compensation had a positive effect on amil's work productivity and work motivation did not moderate the relationship between compensation and amil's work productivity, but work motivation had a positive effect on amil work productivity
THE EFFECT OF MOTIVATION, SELF EFFICACY, TRINGA AND UNDERSTANDING OF PMK NUMBER 111/PMK.03/2014 ON CAREER INTEREST OF ACCOUNTING STUDENTS AS TAX CONSULTANTS
Get PDFThis study aims to examine the effect of motivation on the interest of accounting students in a career as a tax consultant, the effect of self-efficacy on the interest of accounting students in a career as a tax consultant, the effect of Tri-Nga on the interest of accounting students in a career as a tax consultant, and the effect of understanding on the regulation of the minister of finance number 111. /PMK.30/2014 on the interest of accounting students to have a career as tax consultants with a case study of students at the University of Sarjanawiyata Tamansiswa especially the Accounting Study Program The sample used in this study was UST Accounting students class 2017 – 2018 with a sampling technique using snowball sampling. The data obtained in this study are in the form of responses from respondents by filling out questionnaires that have been distributed via google form with a total sample of 109 respondents.
The research data was processed using IBM SPSS 22 software, with data quality methods using validity and reliability tests, while the data analysis method used descriptive statistical tests and classical assumption tests consisting of: normality test, multicollinearity test, and heteroscedasticity test, and to test the hypothesis in this study using multiple linear analysis, coefficient of determination (R2), and partial test (t test). Based on the data processing that has been carried out in this study, it shows that motivation has a positive effect on the interest of accounting students to have a career as tax consultants. Self efficacy has a negative effect on the interest of accounting students in a career as a tax consultant. Tri-Nga has a positive effect on the interest of accounting students to have a career as a tax consultant. Understanding of the regulation of the minister of finance number 111/PMK.30/2014 has a negative effect on the interest of accounting students to have a career as tax consultants
THE EFFECT OF TAXATION ADMINISTRATION REFORM AND TAXATION KNOWLEDGE ON COMPLIANCE OF VAT ENTERPRISES
Get PDFThis research aims to give an overview about taxation administration reform, taxtation knowledge and compliance taxable enterpreneur for VAT purposes descriptively, and whether there is or not an influence of taxation administration reform and taxtation knowledge towards compliance taxable enterpreneur for VAT Purposes on KPP Pratama Cibeunying Kaler. Data used in this research was primer data collected by using questionnaire which was distributed to respondents. Respondent in this research is VAT Enterprises listed on KPP Pratama Cibeunying Kaler. Amount of samples obtained as many as 49 VAT Enterprises taken by method Simple Random Sampling from 96 VAT Enterprises as a population. As for the research method used was descriptive method and associative. While the data analysis method is in this research is Multiple Linear Regression Analysis. The result of this research shows that taxation administration reform and taxtation knowledge both partially and simultaneously positive and significant effect to compliance Taxable Enterpreneur for VAT Purposes on KPP Pratama Cibeunying Kaler
ASSESSING EXPERIENCE, EDUCATION, PROFESSIONAL SKEPTICISM AUDITORS IN DETECTING FRAUD
No full textFraud is an act of fraud with a mechanism of action that is planned and carried out individually, in groups or in collaboration with other parties. The auditor profession is responsible for fraud detection. Increased emphasis on the grading system is needed in connection with detection. This research was conducted at the Inspectorate General of the Ministry of Finance by conducting a survey of 82 auditors. The data analysis technique used is multiple linear regression analysis that is processed using the Smart-PLS tool. Hypothesis testing results show that experience, education, and professional skepticism have a positive effect on auditor perceptions in detecting fraud. Test results and statistical data analysis concluded that the auditor's experience showed a positive effect on the auditor's perception in detecting fraud even though it was not significant, the auditor's education variable showed a positive and significant effect on the auditor's perception in detecting fraud, and the professional skeptic variable had a positive effect on the auditor's perception in detecting cheating and its influence is significant
THE EFFECT OF CAPITAL STRUCTURE ON FIRM VALUE BY USING DIVIDEND POLICY AS AN INTERVENING VARIABLE (Study on Pharmaceutical Sub Sector Companies)
Get PDFThis study aims to examine and determine the effect of capital structure on firm value, with dividend policy as an intervening variable in the pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the period 2009-2016, with a total sample of 5 companies. This study uses path analysis. The results of this study indicate that the capital structure has a negative influence on firm value. While the capital structure also has a negative influence on dividend policy and dividend policy has a positive influence on company value, from the results of path analysis it is concluded that dividend policy can mediate the relationship between capital structure and firm value