EL MUHASABA: Jurnal Akuntansi (e-Journal)
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DETERMINAN PELAPORAN SPT
Full text linkThe purpose of this research was to know the effects of aplication of e-filing, internet understanding and awareness of tax payers on SPT reporting compliance. This research uses descriptive quantitative method. The data used in this study are primary data, the primary data are from questionnaires distributed by researchers through google forms. The result of this research indicate that internet understanding has an effect on compliance reporting SPT while the apllication of e-filing and awarness of tax payers has no effect on compliance reporting SPT
PENGARUH PENURUNAN TARIF PAJAK UMKM DAN SISTEM PELAYANAN ONLINE TERHADAP PERSEPSI WAJIB PAJAK (STUDI KASUS PADA UMKM YANG TERDAFTAR DI KPP SEMARANG BARAT)
Full text linkTaxes are the largest source of state revenue, which is around 70%, so the government tries to increase tax revenues as much as possible by making policies that can later attract people to pay taxes. One of the government's policies is to reduce the final tax rate for public entrepreneurs, which is expected to make public entrepreneurs obedient to pay taxes. And take advantage of technological developments by conducting online tax services both in registration, reporting and tax payment. This study aims to determine the effect of decreasing MSME tax rates and online service systems on taxpayers 'perceptions of MSME taxpayers' compliance that are registered at the West Semarang KPP either partially or simultaneously. This research is quantitative research. The study population is a UMKM taxpayer registered at the West Semarang KPP. The sample was selected using the probability sampling method, which determines a random sample by taking 98 respondents as samples in this study. Data collection method is by field study. Test the feasibility of data on data taken using the validity and reliability test. Hypothesis testing uses multiple linear regression models, so it needs to be held a classic assumption test on the research data obtained. The results of the multiple linear regression test for the variable reduction in MSME tax rates and online service systems have a significant effect on taxpayers' perceptions of MSME taxpayer compliance, both simultaneously and partially.
PENYUSUNAN LAPORAN KEUANGAN MASJID BERDASARKAN PSAK 45
Full text linkFunds needed by the mosque are mostly obtained from public. The funds obtained can be used and responsibly according their use. More people providing fund to mosque, management must be give a report or financial statement based on financial accounting standard. The purpose of this research is to find out and do the mosque financial report based on PSAK 45, so can give a facility to give an infotmation related mosque finance. This research uses a qualitative approach with descriptive methods. The data obtained in this study came from observations, interviews and documentation The results of this study are the mosque management still has not applied PSAK 45 in the compiling of financial statements
PENGARUH TAX AVOIDANCE DAN BIAYA AGENSI TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN LQ45
Full text linkThis study aims to examine the influence of tax avoidance andcosts agencyon firm value and wants to test audit quality in strengthening and weakening the relationship between tax avoidance and firm value. The population in this study are companies listed in the LQ45 index in theEffect Exchange Indonesia2016-2018 period. Sampling in this study was carried out using purposive sampling with a total sample of 90 companies in a period of three years. This study uses a quantitative approach by using the SEM-PLS analysis method using WarpPLS 4.0 software. The results ofstudy this indicate that the variable tax avoidance that is projected using CashETR and agency costs projected with sales to total assets (STA) significantly influence the value of the company that is projected with Tobins'Q. The results of this study also show that the audit quality projected by bigfournot canweaken or strengthen the relationship that occurs between tax avoidance on firm value.
ANALISIS PENERAPAN GOOD GOVERNANCE BISNIS SYARIAH DALAM MENCAPAI MAQASHID SYARIAH PADA BANK UMUM SYARIAH DI INDONESIA
Full text linkThis study aims to analyze the application of good governance business sharia in achieving maqashid sharia in Islamic sharia banks in Indonesia. To analyze the application of sharia business governance, namely by using content analysis that refers to the national governance policy committee as many as 47 indicators. To analyze the achievement of maqashid sharia using financial ratios that reflect the three components of maqashid sharia, namely education, justice, and benefit. The results of this study, namely the application of sharia business governance in the amount of 93% has not had an impact on the achievement of overall sharia maqashid during 2015-2017. If viewed based on each goal, the implementation of sharia business governance will have an impact on achieving creating justice.
PENGETAHUAN ETIKA AKUNTANSI, RELIGIUSITAS DAN LOVE OF MONEY SEBAGAI DETERMINAN PERSEPSI ETIS MAHASISWA AKUNTANSI
Full text linkThis study aims to determine the perceptions of accounting students, about the influence of ethical knowledge, religiosity, and love of money from Islamic-based university.This research used quantitative research. The technique of data analysis that used to test the hypothesis is simple and multiple regression analysis sample in this study were 151 respondents.Data were collected using a questionnaire.The results of this study indicate that Ethical Knowledge and Religiosity have a positive effect on the Ethical Perceptions of Accounting Students.While Love of Money had a negative effect on the Ethical Perceptions of Accounting Students.From the results of the simultaneous test of Ethics Knowledge, Religiosity, and Love of Money on Ethical Perception of Accounting Students has a simultaneous effect. The higher level of the understanding of their religion, so the level of their money more less than before, vice versa
IMPLEMENTASI PENGELOLAAN KEUANGAN BADAN USAHA MILIK DESA (STUDI DESA GONDOWANGI KECAMATAN WAGIR KABUPATEN MALANG)
Full text linkVillage development is the focus of national development because the village is a sub-section of the national territory that directly manage the society. Nowdays villages are required to have BUMDes as a leading organization aimed to optimize village potential (Wargiyat, 2015). The management of BUMDes must be in accordance with established regulations; financial management of BUMDes is guided by Regulation of The Minister of Village (Permendes) Number 4 of 2015 and Ministry of Home Affair regulations (Permendagri) 113 of 2015. Principles that must be upheld in the management of BUMDes are cooperative, participatory, emancipatory, transparent, accountable, and sustainable.The purpose of this study is to determine the financial management of BUMDes Gondowangi in Gondowangi Village, Wagir District, Malang Regency. The type of this research is qualitative with a case study approach. The conclusions that can be taken are financial management carried out by BUMDes Gondowangi is still simple. The planning is done by holding a meeting of each unit to form the budget plan (RAB). Implementation is carried out using receipts as proof of disbursement of funds. However, the administration is done by recording cash income and expenditure. Then, Recording which is carried out is still general. Accountability is carried out by giving a report to the regional consultative committee (BPD) of Village and Community and Village Empowerment and Service (DPMD) of Malang District, as well as sending a soft file to the Ministry of Village, and delivering it to the community together with the village meeting. The accountability of regular activities in 2017 is also carried out by BUMDes Gondowangi in village meetings. Supervision in the form of guidance from the governor and regent / mayor has not been obtained by BUMDes Gondowangi.
ACTIVITY BASED COSTING DENGAN KENDALI WAKTU UNTUK MENGHITUNG COST LAYANAN PADA BENGKEL OTOMOTIF “DA” DI JEMBER
Full text linkOne of the weaknesses of many small businesses that are encountered is the weak reporting of quantitative business activities. A common problem that occurs is about how the treatment of costs for the activities of the small and medium business units that are not in accordance with existing accounting principles. The recognition and measurenment of costs incurred in small and medium enterprises is very important to understand. It can support their entrepreneurs to make decisions, such as to determine the selling price that affects the profits to be achieved by a business. The purpose of this study uses activity based costing techniques with time drivers to calculate service costs in the "DA" automotive workshop in Jember.The research method used is applied qualitative research. The research is directed at determining service costs by using time driver activity based costing techniques. The results of the study can be used for "DA" workshops as a comparison of service costs
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DENGAN KESADARAN PERPAJAKAN SEBAGAI VARIABEL MODERATING
Full text linkThe development of Business, Micro, Small, Medium Enterprises (UMKM) in Indonesia is currently experiencing a very drastic increase. The development of UMKM from year to year shows a significant number. This increase makes UMKM have enormous potential for the country's income. This study aims to describe whether perceptions of fairness, taxation security, changes in tax rates affect taxpayer compliance with tax awareness as a moderating variable for UMKM players after the application of PP No. 23 of 2018. This research employed quantitative methods. Moreover, respondents in this research were UMKM entrepreneurs registered at KPP Pratama Bojonegoro. The researcher used simple random sampling as the method of sampling where the distribution of questionnaires was done randomly without considering the level in a population. Furthermore, data collection was done by using a questionnaire technique. The results of this study explain that the variable Justice Perception (X1) influences Taxpayer Compliance proven by the significant value of 43.2%, Taxation Understanding (X2) controls Taxpayer Compliance as evidenced by the considerable amount of 74.5%, The Changes of Rates do not affect the Taxpayer Compliance as evidenced by significant value of 28.8%, and Tax Awareness (M) is not a variable that strengthens or weakens the relationship
PENGARUH RELIGIUSITAS DAN LOVE OF MONEY TERHADAP KEPATUHAN CALON WAJIB PAJAK
Full text linkThe purpose of this study was to determine the effect of religiosity and Love of money on prospective taxpayer compliance. Population of this research was students at State Universities in Malang and the amount sample is 393 respondent that was obtained by using using purposive dan snowball sampling teqnique. The type of research is quantitative method using the associative causal method. Data coolestion is done by distributing questionnaries online and off line. The data analysis technique used in this study is multiple linear analysis. The results showed that the calculated value of t on the religiosity variable was 7,593, and the Love of money of 3,570 was greater than t table of 1,966. So religiosity and Love of money affect the compliance of prospective taxpayers. The variable that can explain the independent variable is 15.8%, and the remaining 84.2% is influenced by other variables not explained in this study