e-Journal PKN STAN (Politeknik Keuangan Negara Sekolah Tinggi Akuntansi Negara)
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Determinan Efektifitas Pemeriksaan Pajak
Get PDFEffectiveness of tax audit is a strategic target of the Directorate General of Taxes to collect tax revenues. This study aims to dig deeper into the factors that influence audit effectiveness according to the tax auditor’s perception, especially in the DJP Banten regional Office. This research method is causal explanatory research, which explains the relationship between the independent variables (factors related to organization, tax auditors, taxpayers, and regulations) to the dependent variable (effectiveness of tax audits) through hypothesis testing. Data was collected through a literature study and a survey of 101 tax auditor at the DJP Banten Regional Office and presented in the form of numbers calculated through statistical tests. The research results show that organizational factors, tax auditors and regulations related to tax audits do not affect the effectiveness of tax audits so that they have not been able to materially increase tax compliance for taxpayers who are examined after tax audits. Furthermore, the taxpayer factor has a deep influence on the effectiveness of the tax audit, so that the taxpayer after the audit will carry out tax obligations more obediently and be able to provide a deterrent effect to other taxpayers.
Pemeriksaan yang efektif menjadi sasaran strategis Direktorat Jenderal Pajak untuk menghimpun penerimaan pajak. Penelitian ini bertujuan menggali lebih dalam mengenai faktor-faktor yang mempengaruhi efektivitas pemeriksaan menurut persepsi pemeriksa pajak khususnya di wilayah kerja Kanwil DJP Banten. Metode Penelitian ini adalah penelitian causal explanatory, yang menjelaskan hubungan antara variabel independent (faktor-faktor yang terkait organisasi, pemeriksa pajak, wajib pajak, dan regulasi) terhadap variabel dependent (efektivitas pemeriksaan pajak) melalui pengujian hipotesis. Secara umum, data dikumpulkan melalui studi kepustakaan dan survey kepada 101 pegawai dengan jabatan fungsional pemeriksa pajak di Kantor Wilayah DJP Banten dan disajikan dalam bentuk angka-angka yang dihitung melalui uji statistik. Hasil Penelitian menunjukkan faktor organisasi, pemeriksa pajak dan regulasi terkait pemeriksaan pajak tidak mempengaruhi efektivitas pemeriksaan pajak sehingga belum mampu meningkatkan kepatuhan pajak secara material bagi wajib pajak yang diteriksa pasca pemeriksaan pajak. Selanjutnya Faktor wajib pajak mempunyai pengaruh dalam terhadap efektivitas pemeriksaan pajak, sehingga wajib pajak setelah pemeriksaan akan melakukan kewajiban perpajakan lebih patuh serta mampu memberikan efek penggentar (deterent effect) kepada wajib pajak lainnya.Pemeriksaan yang efektif menjadi sasaran strategis Direktorat Jenderal Pajak untuk menghimpun penerimaan pajak. Penelitian ini bertujuan menggali lebih dalam mengenai faktor-faktor yang mempengaruhi efektifitas pemeriksaan khususnya di wilayah kerja Kanwil DJP Banten. Metode Penelitian ini adalah penelitian causal explanatory, yang menjelaskan hubungan antara variabel independent (faktor-faktor yang terkait organisasi, pemeriksa pajak, wajib pajak, dan regulasi) terhadap variabel dependent (efektifitas pemeriksaan pajak) melalui pengujian hipotesis. Secara umum, data-data yang disajikan dalam bentuk angka-angka yang dihitung melalui uji statistik. Hasil Penelitian menunjukkan faktor-faktor determinan efektivitas pemeriksaan pajak yang diuji dalam penelitian ini tidak dipengaruhi oleh faktor organisasi, pemeriksa pajak, regulasi terkait pemeriksaan pajak. Selanjutnya Faktor wajib pajak mempunyai pengaruh dalam terhadap efektivitas pemeriksaan pajak, hasilnya ditolak dan wajib pajak diterima. Pemeriksaan yang efektif dan memberikan kepatuhan suka rela dan efek penggentar (deterent effect) sangat dipengaruhi oleh sikap wajib pajak
DAMPAK IMPLEMENTASI KEBIJAKAN PEMBATASAN IMPOR SEPEDA PADA POLA PERDAGANGAN INTERNASIONAL
Get PDFDalam menghadapi persaingan liberalisasi perdagangan, Indonesia menerapkan kebijakan tarif maupun nontarif. Hal ini menimbulkan efek ekonomi pada kegiatan perdagangan internasional. Penelitian ini membahas dampak perdagangan internasional setelah penerapan aturan pembatasan. Metode penelitian yang digunakan ialah metode penelitian kuantitatif dan penelitian ini menggunakan data time series pada kegiatan impor barang sepeda ke Indonesia pada periode 2016 – 2021. Metode pengolahan data dalam penelitian ini menggunakan t-test dan ARIMA. Hasil penelitian mengungkapkan pembatasan impor mempunyai dampak pada kegiatan perdagangan internasional. Nilai impor bertambah signifikan sebelum pembatasan dan berkurang signifikan setelah pembatasan. Hasil t-test menunjukkan tidak ada perbedaan antara sebelum dan sesudah pembatasan. Analisis peramalan model terbaik untuk nilai impor barang sepeda ialah model ARIMA (2,1,5). Hasil peramalan menunjukkan nilai impor aktual berada di bawah nilai impor hasil peramalan. Hal tersebut menunjukkan bahwa aturan pembatasan mampu menurunkan nilai impor sepeda
Determinan Frekuensi Rapat Komite Audit Pada Perusahaan Manufaktur di Bursa Efek Indonesia
Get PDFTujuan penelitian – Penelitian ini bertujuan untuk menganalisis determinan frekuensi rapat komite audit yang meliputi ukuran komite audit, ukuran dewan direksi, kepemilikan manajerial, komisaris independen, serta ukuran perusahaan.
Metode – Penelitian ini menggunakan menggunakan obyek perusahaan manufaktur di Bursa Efek Indonesia dengan periode 2015-2019, di mana sampel yang didapatkan sebanyak 89. Data penelitian berupa Laporan Tahunan dengan analisis regresi berganda untuk analisis data.
Temuan penelitian – Hasil penelitian ini menunjukkan bahwa menunjukkan ukuran komite audit, ukuran dewan direksi, kepemilikan manajerial, dan ukuran perusahaan tidak berpengaruh terhadap frekuensi rapat komite audit, sedangkan komisaris independen berpengaruh positif terhadap frekuensi rapat komite audit.
Implikasi praktis – Penelitian ini diharapkan dapat dijadikan pertimbangan bagi pembuat kebijakan untuk lebih meningkatkan peran komisaris independen karena mampu meningkatkan fungsi pengawasan dari komite audit dengan rapat komite audit yang lebih rutin
THE READINESS OF THE GOVERNMENT INTERNAL SUPERVISORY APPARATUS (APIP) FOR CONTINUOUS AUDITING IMPLEMENTATION
Get PDFVarious countries are transforming in responding to the Industrial 4.0 Era, where technology plays an important role in various activities. The government sector is also not spared from this phenomenon and responds to industrial developments by transforming business processes that were previously manual to computerized through e-government. As the government's internal supervisor, the Government Internal Supervisory Apparatus (APIP) needs to transform into utilizing technology and increase capabilities in the technology field in providing relevant added value through improving government performance to increase public trust. The use of technology by APIP is currently being developed towards continuous auditing to provide early warning of problems that can hinder the achievement of organizational goals. This study aims to review the readiness of APIP in response to Continuous Auditing implementation. This study uses primary data through a survey of respondents from Indonesia's National Government Internal Auditor (BPKP) and the Inspectorate General of the Ministry of Finance with a total sample of 32 respondents. Research data analysis was carried out using descriptive statistics. This research concludes that most APIPs are ready to implement CA, although some APIPs still have problems preparing them
Analysis Of The Impact Of The Covid-19 Pandemic On Financial Performance And Survival Of Companies In The Food Beverage Idustrial Sector And Restaurant Services From Potential Bankruptcy Using Financial Ratio And Taffler Analysis Models
Get PDFThis study aims to identify the influence analysis of the Covid-19 pandemic's impact on financial performance and company resilience from potential bankruptcy in the food and beverage sector and restaurant service sector listed on The Indonesia Stock Exchange (IDX) before and during the COVID-19 pandemic. This study was measured using rentability ratios, profitability ratios, liquidity ratios, solvency ratios, and Taffler Models to measure the potential for bankruptcy of a company. The results indicated significant differences in the rentability ratios represented by the return on assets ratio in companies in the food and beverage sector. Meanwhile, other ratios and potential bankruptcy using the Taffler model did not show a significant difference. Furthermore, in restaurant service companies, there were significant differences in all ratios tested, namely rentability ratio, profitability ratios, liquidity ratios, solvency ratios, and bankruptcy potential using the Taffler model. This study also shows that the average company in the food and beverage sector has resistance to potential bankruptcy compared to those in the restaurant service sector
Pengaruh Inflasi Terhadap Pertumbuhan Ekonomi: Perspektif Indonesia
Get PDFInflasi merupakan sebuah fenomena moneter yang harus dikendalikan. Inflasi yang tidak terkendali dapat mengganggu perekonomian suatu negara. Sebaliknya, Inflasi akan berdampak positif jika terjadi di tingkat rendah dan stabil. Inflasi sendiri terbagi dalam beberapa tingkatan, yaitu ringan, sedang, dan tinggi. Inflasi juga dapat dikategorikan menjadi 2, yaitu inflasi berdasarkan sebab dan inflasi berdasarkan asal. Inflasi dapat digunakan sebagai tolak ukur stabilitas suatu negara. Untuk mengukur Inflasi sendiri dapat menggunakan Indeks Harga Konsumen (IHK). Inflasi sangat berhubungan erat dengan pertumbuhan ekonomi dan PDB. Pertumbuhan ekonomi suatu negara dapat meningkat jika inflasi yang terjadi rendah dan stabil. Inflasi juga mengalami trade off dengan tingkat pengangguran dalam jangka pendek. Variabel yang diteliti pada penelitian ini adalah pengaruh inflasi terhadap suatu negara. Penelitian ini menggunakan data dari Trading Economics (Federal State Statistic Finance). Temuan utama yang kami dapatkan dari penelitian ini adalah inflasi selalu berdampak positif jika dalam tingkat rendah dan stabil, tetapi berdampak negatif jika terjadi dalam tingkat tinggi
ADOPTION STRATEGY OF IFRS SUSTAINABILITY DISCLOSURE STANDARDS TOWARD REALIZATION OF COMPREHENSIVE CORPORATE REPORTING
No full textAccountants is one of the main actors to developing the standards and policy of company reporting. IFRS Foundation initiated the establishment of International Sustainability Standard Board (ISSB) which will develop IFRS Sustainability Disclosure Standards (IFRS-SDS). IFRSSDS is expected to be sustainability reporting standards on an international scale. The implementation of IFRS-SDS in Indonesia is commanded by Ikatan Akuntan Indonesia (IAI) by establishing the Task Force Comprehensive Corporate Reporting IAI (Task Force CCR IAI). The Task Force CCR IAI was formed to prepare standards and frameworks sustainability disclosure and reporting which will be adopted to be Comprehensive Corporate Reporting. The research aims to describe the growth between the topics of Accountants, Indonesia, and sustainability reporting with the quantitative method using the bibliometric analysis. The author also provide a model solving for the adoption strategy of the IFRS-SDS by using the qualitativedescriptive analysis. There have been significant growth about scientific topic in the last 10 years regarding the discourse between Accountants, Indonesia, and sustainability reporting. The author also provides several models of completion in the form of strategy, including (1) Harmonization of standards using the RAISE Method; (2) Design of Prospective — Retrospective Analysis; and (3) Use of Conceptual Sustainability reporting
Tinjauan Kebijakan Hukum Insentif Perpajakan Pada Sektor Energi dan Transportasi Untuk Mendukung Net Zero Emission Tahun 2060 di Indonesia
No full textAs part of the Paris Agreement, Indonesia has set goals for net zero emissions by 2060. One of the efforts being made is the enactment of environmental law taxes in the form of tax incentives to encourage a green economy, particularly in the energy and transportation sectors. This study reviews the legal policies on environmental tax incentives in the energy and transportation sectors using normative juridical research methods, as well as statutory and conceptual approaches. The study found that environmental tax incentives in the energy and transportation sectors focused on research, development, construction, component manufacturing, and renewable power plants, as well as incentives for using BEV, KBH2, and low emission fuels. The tax incentives provided include super tax deductions, tax exemptions, tax reductions, VAT borne by the government, carbon taxes, income taxes, PPnBM, PBB, and import duties that support the realization of a green economy in related sectors. This study also found the need for incentives that encourage community involvement in the energy sector, public transport incentives rather than private ones, as well as the materialization of tax incentive policies that support net zero emissions.As part of the Paris Agreement, Indonesia has set goals for net zero emissions by 2060. One of the efforts being made is the enactment of environmental law taxes in the form of tax incentives to encourage a green economy, particularly in the energy and transportation sectors. This study reviews the legal policies on environmental tax incentives in the energy and transportation sectors using normative juridical research methods, as well as statutory and conceptual approaches. The study found that environmental tax incentives in the energy and transportation sectors focused on research, development, construction, component manufacturing, and renewable power plants, as well as incentives for using BEV, KBH2, and low emission fuels. The tax incentives provided include super tax deductions, tax exemptions, tax reductions, VAT borne by the government, carbon taxes, income taxes, PPnBM, PBB, and import duties that support the realization of a green economy in related sectors. This study also found the need for incentives that encourage community involvement in the energy sector, public transport incentives rather than private ones, as well as the materialization of tax incentive policies that support net zero emissions.
Keywords: energy, tax incentives, net zero emmisions, transportation
Critical Success Factors in the Implementation of the PPP Scheme in the Wosusokas SPAM Project (Wonogiri, Surakarta, Sukoharjo, and Karanganyar)
Get PDFInfrastructure development is one of the Indonesian government's programs in the RPJMN stage 4 for 2019–2024. The need for significant infrastructure development cannot be met with the state budget alone. Fiscal limitations narrow the space for the government to carry out infrastructure development. Therefore, to overcome these problems, one of the efforts made by the Indonesian government is to implement a PPP scheme. The Wosusokas SPAM project is a drinking water supply infrastructure project in the Wonogiri, Surakarta, Sukoharjo, and Karanganyar areas that uses a PPP scheme. This study uses the scoping review method to collect and analyze critical success factors that play a role in implementing PPP projects. Based on previous studies, implementing the Wosusokas SPAM project can pay attention to five critical success factors: the commitment of partners, the strength of consortiums, asset quality, the political environment, and the national PPP unit. By implementing the five critical success factors from the planning stage to contract execution, the Wosusokas SPAM project is hoped to be implemented more effectively and efficiently
Signifikansi Dari Utilitas Aset Tak-Berwujud, Efisiensi Aset Tetap, Dan Solvabilitas Terhadap Nilai Perusahaan
Get PDFTujuan penelitian: Tujuan penelitian adalah mengetahui dampak sumber daya internal yang dimiliki perusahaan berupa utilitas aset tidak berwujud dan aset tetap beserta sumber daya eksternal berupa utang pada nilai perusahaan.
Metode: Metode analisis data untuk penelitian ini berbentuk statistik deskriptif, pengujian asumsi klasik, uji hipotesis, serta analisis regresi linear berganda.
Temuan penelitian: Temuan dari penelitian ini adalah ulititas aset tidak berwujud, efisiensi aset tetap serta solvabilitas berpengaruh secara signifikan serta positif baik secara parsial terhadap nilai perusahaan.
Implikasi praktis: Implikasi penelitian ini adalah memberikan informasi penting bagi investor, analis keuangan, dan pemangku kepentingan dalam keputusan investasi dan pengukuran kinerja perusahaan dalam sektor properti dan real estat