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All Journal Riset Akuntansi dan Keuangan Indonesia BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks
Kresnawati, Etik
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Computer Science & IT Economics, Econometrics & Finance Education

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THE INFLUENCE OF REDUCING RATES AND METHODS OF TAX CALCULATION ON TAXPAYERS COMPLIANCE OF SMALL AND MEDIUM MICRO BUSINESS: EXPERIMENTAL STUDY IN YOGYAKARTA Wulan, Dewi Nawang; Kresnawati, Etik
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.8578

Abstract

This study investigates whether the issuance of Government Regulation No. 23/2018 regarding the reduction of Micro, Small and Medium Enterprises (MSME) tax rates and changes in reporting methods will affect the preferences of MSME taxpayer compliance. Study were carried out on MSME actors in Yogyakarta using laboratory experimental methods. The test results show that the reduction in tax rates increases the preference for MSME taxpayer compliance. When given the choice to determine the method to be used in calculating taxes, 50% of participants choose to use the final tax rate and the remainder use the normal tax rate method. The option chosen is not based on the complexity of the method but because of the sense of fairer they feel. The last, participants does not refuse when required to use tax calculation using the normal tax rate method after seven years. The test results indicate that the issuance of Government Regulation No. 23/2018 will be able to increase MSME taxpayer compliance in the future.This study investigates whether the issuance of Government Regulation No. 23/2018 regarding the reduction of Micro, Small and Medium Enterprises (MSME) tax rates and changes in reporting methods will affect the preferences of MSME taxpayer compliance. Study were carried out on MSME actors in Yogyakarta using laboratory experimental methods. The test results show that the reduction in tax rates increases the preference for MSME taxpayer compliance. When given the choice to determine the method to be used in calculating taxes, 50% of participants choose to use the final tax rate and the remainder use the normal tax rate method. The option chosen is not based on the complexity of the method but because of the sense of fairer they feel. The last, participants does not refuse when required to use tax calculation using the normal tax rate method after seven years. The test results indicate that the issuance of Government Regulation No. 23/2018 will be able to increase MSME taxpayer compliance in the future.
Pengelolaan Potensi Zakat, Infak, Dan Shadaqah untuk Meningkatkan Kesejahteraan Masyarakat Utami, Evy Rahman; Kresnawati, Etik; Saud, Ilham Maulana; Rezki, Sri Budhi
Berdikari: Jurnal Inovasi dan Penerapan Ipteks Vol 5, No 2 (2017): August
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/bdr.5224

Abstract

Pengelolaan potensi Zakat, Infak, dan Shadaqah (ZIS) untuk meningkatkan kesejahteraan masyarakat dilatarbelakangi oleh adanya penyaluran dana ZIS yang masih didominasi untuk kegiatan konsumtif. Tujuan pengabdian ini untuk menumbuhkan kesadaran dan menggerakkan perekonomian warga melalui gerakan ZIS. Metode kegiatan diawali dengan sosialisasi mengenai keutamaan-keutamaan infak dan shadaqah. Tim pengabdian membagikan kotak infak dan shadaqah kepada setiap kepala keluarga. Setiap bulan pengurus mushola di Rukun Tetangga (RT) mengumpulkan infak dan shadaqah kemudian melakukan pencatatan akuntansinya. Dana yang dikumpulkan disalurkan untuk kegiatan keagamaan dan kegiatan sosial. Pengurus mushola diedukasi berupa pelatihan pencatatan akuntansi dalam melakukan pencatatan saat penerimaan kas, penyaluran kas, serta pembuatan laporan rekapitulasi penerimaan dan penyaluran kas setiap bulan. Dana yang diterima disalurkan untuk kegiatan-kegiatan memakmurkan masjid (pengajian, kebersihan, sarana dan prasarana), PHBI, sumbangan kematian. Hasil dari kegiatan ini adalah tumbuhnya kesadaran masyarakat pentingnya melakukan infak dan shadaqah serta format laporan keuangan. Rata-rata setiap RT per bulan mampu mengumpulkan infak dan shadaqah antara Rp 300.000 – Rp 500.000. Kata Kunci: ZIS, masjid, pelaporan, kesejahteraan, kesadaran
Pemetaan Potensi Desa dalam Rangka Mewujudkan Bumdes Di Kecamatan Moyudan Widiastuti, Harjanti; Kresnawati, Etik; Utami, Evy Rahman
Berdikari: Jurnal Inovasi dan Penerapan Ipteks Vol 7, No 1 (2019): February
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/bdr.7151

Abstract

The founding of Village-Owned Business Entity (Badan Usaha Milik Desa, BUMDes) is a mandate of Laws. It is also one of the leading work programs in Priority Performance in the period 2015-2019. Even though 5000 BUMDes targeted by the Ministry of Villages, Disadvantaged Regions and Transmigration has exceeded by the establishment of nearly 35.000 BUMDes across Indonesia. However, there are some villages which still seem doubtful and less motivated to establish BUMDes. Moyudan sub-district consists of four villages and there is only one village which has already pioneered the establishment of BUMDes. The aim of the community service program (PPM) is to motivate the initiation of the establishment of BUMDes in Moyudan sub-district. The activity of PKM was conducted through initial survey, training, and consultation on the mapping of village potential. The outcome of this activity is the documents of the mapping of village potential and the selection of BUMDes enterprise planning.
Pengelolaan Potensi Zakat, Infak, Dan Shadaqah untuk Meningkatkan Kesejahteraan Masyarakat Utami, Evy Rahman; Kresnawati, Etik; Saud, Ilham Maulana; Rezki, Sri Budhi
Berdikari: Jurnal Inovasi dan Penerapan Ipteks Vol 5, No 2 (2017): August
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/bdr.5224

Abstract

Pengelolaan potensi Zakat, Infak, dan Shadaqah (ZIS) untuk meningkatkan kesejahteraan masyarakat dilatarbelakangi oleh adanya penyaluran dana ZIS yang masih didominasi untuk kegiatan konsumtif. Tujuan pengabdian ini untuk menumbuhkan kesadaran dan menggerakkan perekonomian warga melalui gerakan ZIS. Metode kegiatan diawali dengan sosialisasi mengenai keutamaan-keutamaan infak dan shadaqah. Tim pengabdian membagikan kotak infak dan shadaqah kepada setiap kepala keluarga. Setiap bulan pengurus mushola di Rukun Tetangga (RT) mengumpulkan infak dan shadaqah kemudian melakukan pencatatan akuntansinya. Dana yang dikumpulkan disalurkan untuk kegiatan keagamaan dan kegiatan sosial. Pengurus mushola diedukasi berupa pelatihan pencatatan akuntansi dalam melakukan pencatatan saat penerimaan kas, penyaluran kas, serta pembuatan laporan rekapitulasi penerimaan dan penyaluran kas setiap bulan. Dana yang diterima disalurkan untuk kegiatan-kegiatan memakmurkan masjid (pengajian, kebersihan, sarana dan prasarana), PHBI, sumbangan kematian. Hasil dari kegiatan ini adalah tumbuhnya kesadaran masyarakat pentingnya melakukan infak dan shadaqah serta format laporan keuangan. Rata-rata setiap RT per bulan mampu mengumpulkan infak dan shadaqah antara Rp 300.000 – Rp 500.000. Kata Kunci: ZIS, masjid, pelaporan, kesejahteraan, kesadaran
Pemetaan Potensi Desa dalam Rangka Mewujudkan Bumdes Di Kecamatan Moyudan Widiastuti, Harjanti; Kresnawati, Etik; Utami, Evy Rahman
Berdikari: Jurnal Inovasi dan Penerapan Ipteks Vol 7, No 1 (2019): February
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/bdr.7151

Abstract

The founding of Village-Owned Business Entity (Badan Usaha Milik Desa, BUMDes) is a mandate of Laws. It is also one of the leading work programs in Priority Performance in the period 2015-2019. Even though 5000 BUMDes targeted by the Ministry of Villages, Disadvantaged Regions and Transmigration has exceeded by the establishment of nearly 35.000 BUMDes across Indonesia. However, there are some villages which still seem doubtful and less motivated to establish BUMDes. Moyudan sub-district consists of four villages and there is only one village which has already pioneered the establishment of BUMDes. The aim of the community service program (PPM) is to motivate the initiation of the establishment of BUMDes in Moyudan sub-district. The activity of PKM was conducted through initial survey, training, and consultation on the mapping of village potential. The outcome of this activity is the documents of the mapping of village potential and the selection of BUMDes enterprise planning.
Co-Authors Harjanti Widiastuti Ilham Maulana Saud, Ilham Maulana Maemonah, Maemonah Rezki, Sri Budhi Utami, Evy Rahman Wulan, Dewi Nawang