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Penggunaan E-System Dan Perilaku Kepatuhan Perspektif Wajib Pajak Karyawan
Get PDFIn order to improve the quality of tax service on taxpayer, Direktorat Jendral Pajak implement an electronic system (e-SPT) in tax reporting. The purpose of this research is to interpret the perspective of the employees in the use of e-system in the reporting of SPT 1770S and 1770SS and taxpayer compliance behaviour of employee. Method used in this research is interpretive approaches. The data was collected by interviewing the employees. Based on the results of this research, can be concluded there are many of employee views on the use of e-SPT and the relation with tax compliance. Dalam rangka meningkatkan kualitas pelayanan pajak terhadap wajib pajak, Direktorat Jendral Pajak menerapkan sistem elektronik (e-SPT) dalam pelaporan pajak. Tujuan dari penelitian ini adalah untuk memaknai perspektif karyawan dalam penggunaan e-system dalam pelaporan SPT 1770S dan 1770SS serta perilaku kepatuhan wajib pajak karyawan. Penelitian ini mengunakan metode pendekatan interpretatif. Pengumpulan data dilakukan dengan wawancara terhadap karyawan. Berdasarkan hasil penelitian ini dapat disimpulkan bahwa terdapat berbagai macam pandangan karyawan terhadap penggunaan e-SPT dan adanya keterkaitan antara e-SPT dengan kepatuhan wajib pajak
Prediksi Minat Perilaku Menggunakan Jasa Pajak Elektronik: Analisis Faktor Konfirmatori
Get PDFThe purpose of this research is to predict the tax payer behavioral intention of using the e-SPT through the application of Technology Acceptance Model (TAM).This research used survey method to collect primary data from the population of tax payer in the city of Manado and Bitung with 156 respondents while using judgement sampling method.The data analysis is using Structural Equation Modeling (SEM) that consists of two steps; the measurement model and structural model. The focus of this research is on the first step of SEM modeling, which is the measurement model by using the Confirmatory Factor Analysis (CFA). The purpose of this analysis is to test the validity and reliability from the indicator of the construct or latent variable researched, thus, we will obtain the fit construct or latent variable before proceeding to the next step of SEM which is the structural model.Based on the confirmatory factor analysis (CFA), we obtained the validity test result, convergent validity, and reliability test result, construct reliability and variance extracted, from the indicator of construct or latent variable which are perceived usefulness, perceived ease of use, attitude towards e-SPT, and behavioral intention to use e-SPT. The reliabilty and validity test result showed that there is no indicator from all the tested latent variable to be excluded for the next step of Structural Equation Modeling (SEM) which is the structural model. Tujuan penelitian ini adalah melakukan prediksi minat perilaku wajib pajak menggunakan e-SPT melalui penerapanTechnology Acceptance Model (TAM). Penelitian ini menggunakan metode survei untuk mengumpulkan data primer dari populasi yaitu wajib pajak di Kota Manado dan Bitung dengan jumlah sampel sebanyak 156 responden serta penentuan sampel berdasarkan metode judgment sampling. Teknik analisis data menggunakan pemodelan Structural Equation Modeling (SEM) yang terdiri dari dua tahapan yaitu model pengukuran (measurement model) dan model struktural (structural model). Fokus penelitian ini adalah pada pemodelan SEM tahap pertama yaitu model pengukuran (measurement model) melalui analisis faktor konfirmatori (Confirmatory Factor Analysis - CFA). Analisis ini bertujuan untuk menguji validitas dan reliabilitas dari indikator-indikator pembentuk konstruk atau variabel laten yang diteliti sehingga diperoleh konstruk atau variabel laten yang fit sebelum lanjut ke tahap pemodelan SEM berikutnya yaitu model struktural. Berdasarkan analisis faktor konfirmatori (Confirmatory Factor Analysis - CFA) diperoleh hasil uji validitas yaitu signifikansi factor loading (convergent validity) dan reliabilitas (construct reliability dan variance extracted) dari indikator pembentuk konstruk atau variabel laten kegunaan persepsian (Perceived Usefulness), kemudahan penggunaan persepsian (Perceived ease of use), sikap terhadap penggunaan e-SPT (Attitude towards e-SPT) dan minat perilaku menggunakan e-SPT (Behavioral intention to use e-SPT). Hasil uji validitas dan reliabilitas ini menunjukan bahwa tidak ada indikator dari variabel kegunaan persepsian (Perceived Usefulness), kemudahan penggunaan persepsian (Perceived ease of use), sikap terhadap penggunaan e-SPT (Attitude towards e-SPT) dan minat perilaku menggunakan e-SPT (Behavioral intention to use e-SPT) yang di hilangkan pada analisis selanjutnya yaitu pemodelan Structural Equation Modeling (SEM) tahap kedua sehingga dapat dilakukan estimasi model persamaan struktural (structural model)
Analisis Tingkat Kesiapan Pemerintah Daerah dalam Pengambilalihan Pajak Bumi dan Bangunan Pedesaan dan Perkotaan 1 (PBB-P2) (Studi Kasus Pada Pemerintah Kota Pekanbaru)
Get PDFThis research is intended to know the level of preparedness of Local Government of Pekanbaru City in taking over the authority of management of Property Tax in Urban and Rural Area from central government. Readiness indicators are measured by local regulations, human resources, equipment, financing and cooperation with others. This research uses qualitative method where all data collected by observation and interview with official in Dispenda Office Pekanbaru City. The results showed that the Pekanbaru city government has been quite ready to take over the authority. It shows that almost all the needs that exist and two unmet needs are in the process. Penelitian ini dimaksudkan untuk mengetahui tingkat kesiapan Pemerintah Daerah Kota Pekanbaru dalam pengambilalihan kewenangan pengelolaan Pajak Bumi dan Bangunan Pedesaan dan Perkotaan dari pemerintah pusat. Indikator kesiapannya diukur dari peraturan daerah, sumber daya manusia, peralatan, pendanaan serta kerjasama dengan pihak lain. Penelitian ini menggunakan metode kualitatif dimana semua data dikumpulkan dengan observasi dan wawancara dengan pejabat berwenang di Kantor Dispenda Kota Pekanbaru. Hasil penelitian menunjukkan bahwa Pemda Kota Pekanbaru telah cukup siap untuk mengambil alih kewenangan ini terbukti dengan hampir terpenuhinya semua kebutuhan yang ada dan dua kebut uhan yang belum terpenuhi sedang berada dalam proses pengerjaan
Menyingkap Tabir Realitas Tax Amnesty
Get PDFTax amnesty is a shape of government’s programme to increase receiptents from taxsector. Whilst, the effectiveness of these programme need to be evaluated. Datashowed that from taxpayer participation and the target of tax amnesty sides, itdoesn’t in line with what expected. This paper addr essed to reveal the reality of taxamnesty. The meaning realities of tax amnesty would parsed with peeling subjectconsciousness. This research would implicate to figure the meaning of tax amnestyin term to reflect taxpayer compliance phenomenon from the taxpayer and taxconsultant perspectives. This study classified as qualitative research withinterpretive paradigm, whilst, the research methodology used trancendentalphenomenology. This research could discover a few meaning of tax amnesty. Fromthe taxpayer and tax consultant, a few point discovered are tax amnesty is aboutcalculating profit and loss, the existing rules ass if violated, tax amnesty is effectivebut there is the failed side exist, and there is unfair existing within tax amnesty
Pengaruh Dari Intensitas Modal dan Tangibility Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Asuransi dan Perbankan Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2011-2015)
Get PDFThis study aims to examine the influence of capital intensity and tangibility for firm financial performance. Financial performance is the dependent variable in this study that measured by ROA (Return on Asset).Independent variable in this study are capital intensity andtangibility, using the proxies of CIR (Capital Intensity Ratio)and DER (Debt to Equity Ratio). This study uses secondary data from financial statement of banking and insurances companies listed on Indonesian Stock exchange (IDX) for the period of 2011 to 2015. The purposive sampling technique was used to choose the study’s sample, resulting with 30 banking and 10 insurances companies. The data were analyzed using multipleregression to test the hypotheses formulated in this study. The results of this study show that partially,capital intensity and tangibility variablehave significant negative influence on capital structure. Whereas simultaneously, both have significant influence on financial performance. The resulted adjusted-R square, 56.6 percent, indicatesthat5.6percentof the changes in the value of the dependent variable can be explained by the changesin the values of the independent variables, namely, capital intensity and tangibilitywhile the remaining 43.4 percentchanges are explained by other variable outside the model
Menelisik Pajak Penghasilan Atas Bisnis Online Shop
Get PDFThis research is motivated by the large number of online shops these days which make question about the entrepreneur of online shop’s obedience onto their tax obligation. This study aims at exploring the entrepreneur of online shop’s tax comprehension and how it is applied for their income. In order to interpret and understand the relationship between income tax and online shop business form used interpretative paradigm as a research methodology. Interpretative paradigm is considered able to interpret the experience and the awareness on the income tax of online shop. From this study it was found that tax is considered as an obligation, deadweight, and a complicated case. There is an opinion that owning convensional shop give more awareness to the entrepreneurs to pay the tax rather than owning online shop. In addition this study successfully traced that some of the interviewees with their knowledge and their realiziation using online shop to avoid tax that might leads to be applied on their income. Online shop is used as a way to hide their income due to the unmonitored and there is no specific constitution about this case. Penelitian ini dilatarbelakangi oleh maraknya usaha online shop saat ini yang juga menimbulkan pertanyaan tentang ketaatan pengusaha online shop atas kewajiban pajaknya. Penelitian ini bertujuan untuk menyelidiki pemahaman pajak bagi pengusaha online shop dan aplikasinya dalam penghasilan mereka. Dalam rangka memaknai dan memahami kembali keterkaitan antara pajak penghasilan dan usaha online shop, digunakan paradigma interpretatif sebagai metodelogi penelitian. Paradigma interpretatif dianggap mampu memaknai pengalaman dan kesadaran atas pajak penghasilan dan usaha online shop. Dari penelitian ini ditemukan bahwa pajak dianggap sebagai kewajiban, beban, dan hal yang sulit. Ada pandangan bahwa kepemilikan toko secara konvensional jauh lebih mendorong pengusaha untuk membayar pajak jika dibandingkan dengan kepemilikan online shop. Selain itu, penelitian ini berhasil menemukan bahwa ada beberapa informan yang dengan pengetahuan dan kesadaran mereka menggunakan online shop untuk menghindari pajak yang bisa dikenakan atas penghasilan mereka. Online shop digunakan sebagai cara untuk menyembunyikan penghasilan mereka karena pengenaan paj aknya yang belum ketat dan belum ada Undang-Undang khusus terkait hal itu
IMPLEMENTASI PERATURAN PEMERINTAH NO 46 TAHUN 2013 PADA LAPORAN KEUANGAN WAJIB PAJAK BADAN DI MATARAM
Get PDFThis study aims to explain how the implementation of Government Regulation No. 46 Year 2013Financial Report Corporate Taxpayers, especially UMKM in Mataram. This research is a case study.Informants consisted of tax authorities, Tax Consultants and the taxpayer. Data analysis was carriedout with reference to the cross-case analysis. The method used is a qualitative method.The conclusion of this study show that the presence of PP 46 of 2013 Financial Statements taxpayer makesa real case. This is because the size of the net income of a person or business entity will not affect theamount of tax to be paid, because the tax rate is calculated by multiplying directly against gross income, sothat the taxpayer does not have the opportunity to manipulate their tax payable. This will happen if thecounterparty of the taxpayer to report transaction activity that occurred or a company that had a turnovertaxpayer NPWP thus automatically tracked or known exactly amount. But if the counterparty of thetaxpayer is a small company that does not have a NPWP or have a NPWP, but do not obey the reportingof the transaction, it makes the taxpayer makes financial statements that do not correspond to the reality.That is to decrease the amount of profit, they set the gross turnover / turnover, cost of goods sold andexpenses incurred in the Profit / Loss them, so it will automatically shrink the number of tax payments.The suggestion from this study is that the set of rules or policies that make government may have data onthe amount of circulation of business taxpayers can use to minimize the chances of non complianceTaxpayers do with manipulating the Financial Statements. The suggestion from this study is that the set ofrules or policies that make government may have data on the amount of circulation of businesstaxpayers and counterparties that can be used tominimize non-compliance is opportunity for the taxpayer to manipulate the financial statements
Pengaruh Return On Equity dan Leverage Pada Saham Bonus di Perusaaan yang Terdaftar di Bursa Efek Indonesia
Get PDFThis study aimed to determine the effect of return on equity (ROE) and leverage of the bonus shares in companies listed on the Stock Exchange in 2000-2015. The total samples that used ware 33 observations based on saturated samples method. The analysis technique used multiple linear regression analysis. The results showed ROE does not had an effect on bonus shares that means the company's decision to publish bonus shares does not depend on the size of ROE, leverage had a positive effect on bonus shares that shows if the company’s risk increased, so the possibility of the company to publish bonus shares will higher than cash dividends in the future
ANALISIS PENGARUH ASIMETRI INFORMASI, PENGENDALIAN INTERNAL, PERSEPSI KESESUAIAN KOMPENSASI, MORALITAS INDIVIDU, DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECURANGAN AKUNTANSI
Get PDFAccounting fraud occurred in the form of misstatement of financial statements, abuse of authority by denying or concealing information by the management accounting in the public sector. This study aims to determine the effect of asymmetry of information, internal control, perception of suitability compensation, individual morality and adherence to accounting rules on the accounting fraud in Central Lombok regency government. A sample of 90 respondents was determined by proportional stratified random sampling consisting of Echelon II, III and IV accounting manager directly or indirectly. Data were analyzed using multiple regression formula with the help of SPSS applications. The study concluded that the asymmetry of information and significant positive effect which means increasing the chances of fraud. Internal control, perception of suitability compensation, individual morality a significant negative effect, it can reduce the chances of accounting fraud effectively. While the observance of accounting rules do not affect the accounting fraud due to the lack of reward and punishment accounting manager of the implementation of the rules set. Suggestions in the study for the government of Central Lombok district need their superiors ketegasam in enforcing a rule to be applied to the subordinates, where there needs to be a clear reward and punishment on the performance of subordinates. For further research is expected to explore other factors that may affect the Accounting Fraud and expand into other areas of research objects that may get different results
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (STUDI EMPIRIS PADA SATKER BALAI BESAR BMKG WILAYAH III DENPASAR-BALI)
Get PDFThis study aims to examine empirically the effect of the influence of Clarity Target Budget, Internal Control Systems, Human Resources and Government Accounting Standards on Financial Statement Quality and Accountability Government Performance. The population was 366 respondents KPA / PPK and treasurer at 183 work units BMKG. The number of samples is determined by purposive sampling technique, resulting in a sample of 94 respondents consisting of 47 units working under the coordination of the Center for BMKG Region III Denpasar-Bali. Collecting data using primary data by distributing questionnaires. Data analysis tool used is Partial Least Square (PLS). Tests on the research done by using second order confirmatory factor analysis. The findings of this study indicate that: (1) Quality of Financial Statements significantly affected by Goal Clarity Budget and Government Accounting Standards, but was not significantly affected by SPI and natural resources; (2) Accountability of Government Performance is significantly affected by SPI and SAP, but was not significantly affected by Goal Clarity Budget and Human Resources; (3) Quality of Financial Statements significantly influence the Government Performance Accountability. The implications of this study may be useful as consideration for decision makers in improving the quality of financial statements and Accountability Government Performance as a form of state financial management