Articles
<![CDATA[Analisis Penentuan Tarif Layanan Bus Kota Berdasarkan Marginal Cost Pricing (Studi Pada Perum Damri Kota Surabaya) ]]>
<![CDATA[Prastiwi, Dewi]]>;
<![CDATA[Fitrayati, Dhiah]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 5, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2013) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi UNESA ]]>
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DOI: 10.26740/jaj.v5n1.p75-98
<![CDATA[AbstractThe concept of regional autonomy has implications for financing in all sectors, including transport. To be able to provide adequate public transport facilities, one of the opportunities is the mobilization of funds through tariff collection mechanism. Determination of transport rates set out in the local rules based approach Incrementalism and line items. This approach represents a lack of economic and psychological capabilities and suitability of the benefits received by the sacrifices that have been issued. Therefore research is needed to analyze the determination of rates of local regulations bound public services locally. This study aimed to analyze the determination of the city bus rate by Cost Pricing (MCP) marginal approach, that was the determination of tariff by considering the social benefits received by customers, so if there were additional rates so consumers should receive additional social benefits. Based MCP, Perum Damri can assign the same rate if the consumer gets the same standard of service, but if there was a decline in the standard of service, then the rates should be differentiated.]]>
<![CDATA[Analisa Devolusi Bphtb Menjadi Pajak Daerah Dengan Economic Of Collection Sebagai Tolak Ukur (Study Kasus Kabupaten Madiun) ]]>
<![CDATA[Prastiwi, Dewi]]>;
<![CDATA[Zain, Amanta]]>;
<![CDATA[Suryaman, Yaman]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 2, No 2: AKRUAL: Jurnal Akuntansi (April 2011) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi UNESA ]]>
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DOI: 10.26740/jaj.v2n2.p200-216
<![CDATA[AbstractAct No. 28 of 2009 is a set of policies issued by the government to give more autonomy to local government to manage its finances. One form of financial autonomy is realized in the form of devolution of authority from central government tax collections to the regional government, one of which is BPHTB. However, based on survey results of the readiness of the region with local regulation readiness indicators, from the 492 area there are only about 160 areas that are ready to pick BPHTB. The remaining 108 are in the process of preparing regional and 224 local law there is no information. Of the 224 areas that there is still no information is largely disagreed with the existence of such PDRD Act.Hence, this study aims to analyze the devolution of Economic BPHTB with the principle of Collection as a benchmark (especially in Madiun County). The results showed that in Madiun County policy did not represent one of the principle of taxation at the Economics of Collection. The results of this study can be used by governments as an ingredient to evaluate BPHTB devolution in general and review the levels of NJOPTKP determination as provided in Act No. 28 of 2009.]]>
<![CDATA[The Effectiveness of Guided Inquiry with Mind Mapping to Improve Science Process Skills and Learning Motivation ]]>
<![CDATA[Prastiwi, Dewi]]>;
<![CDATA[Sri Haryani, Sri Haryani]]>;
<![CDATA[Lisdiana, Lisdiana]]>
<![CDATA[ Journal of Primary Education Vol 7 No 2 (2018): August 2018 ]]>
Publisher : <![CDATA[Journal of Primary Education ]]>
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<![CDATA[Science learning based on the 2013 curriculum is implemented in scientific inquiry to develop scientific work. The purpose of this research is to analyze the effectiveness of guided inquiry model with mind mapping to improve science process skill and student learning motivation. The research is used quasi experimental model with nonequivalent control group design. Data collection methods used in this research include test methods, observation, interviews and documentation. The data were analyzed by using quantitative descriptive analysis. The results showed that the use of guided inquiry model with mind mapping effective to improve science process skill and motivation of fourth grade student of SDN Krobokan. There is a significant difference of science skill score between experimental and control class with significance level of 5%. The acquisition of experimental class obtain N-Gain value of 0.47 in medium category and control class 0.27 in low category. The guided inquiry model with mind mapping is also effective in student learning motivation. This is evidenced by the score of motivation to learn in the experimental class that is 76 on the satisfied category and control class of 72 in good category. The results of correlation test shows a very strong relationship between the science process skills with student learning motivation. It shown from the correlation value of 0.938 with 1% significance level and the direction of positive relationships,. It can be conclude that the higher the score of students' science process skills the higher the student learning motivation.]]>
<![CDATA[THE INFLUENCE OF THIN CAPITALIZATION AND THE EXECUTIVES’ CHARACTERISTICS TOWARD TAX AVOIDANCE BY MANUFACTURERS REGISTERED ON ISE IN 2011-2015 ]]>
<![CDATA[Prastiwi, Dewi]]>;
<![CDATA[Ratnasari, Renni]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 10, No 2 (2019): AKRUAL: Jurnal Akuntansi ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SURABAYA ]]>
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DOI: 10.26740/jaj.v10n2.p119-134
<![CDATA[This study aims to analyze the effect of thin capitalization and executives? characteristics based on tax avoidance. The sample consists of 38 manufacturing companies listed on the Indonesia Stock Exchange in 2011-2015 and they will be determined by several criteria. The results of multiple regression analysis shows that the thin capitalization and executives? characteristics positively affect tax avoidance. These results are consistent with the view that companies tend to increase interest of their debt (thin capitalization) to minimize the tax burden and the executives? characteristics has an important role in the action.]]>
<![CDATA[KEENGGANAN WAJIB PAJAK UMKM UNTUK MENGIKUTI TAX AMNESTY ]]>
<![CDATA[NOOR RHAMANDA, ANUGRAH]]>;
<![CDATA[PRASTIWI, DEWI]]>
<![CDATA[ Jurnal Akuntansi AKUNESA Vol 6, No 1 (2017): AKUNESA (September 2017) ]]>
Publisher : <![CDATA[Jurnal Akuntansi AKUNESA ]]>
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<![CDATA[Tax amnesty is the elimination of tax payable but will not be subject to administrative sanctions and criminal sanctions if the revealed treasures and paying ransom. A tax amnesty aimed at restoring property taxpayers inside or outside the country and to improve the countrys acceptance of the tax sector. This research aimed to identify the factors that influence tax payer SMEs reluctance to participate the tax amnesty 2016. The methods used in this research is qualitative method with descriptive approach. Data collection techniques in the study using interview techniques with the SME?s taxpayers who do not follow the tax amnesty as the subject of the tax. Techniques for testing the validity of the data in this study using the technique of triangulation. The results of the analysis showed that the factor of the taxpayers reluctance toward a tax amnesty is lack of understanding and curiosity, experience, level of service that is less effective, and the influence of the environment of SME?s.]]>
<![CDATA[PENGARUH PENGETAHUAN PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK DENGAN TAX COMPLEXITY SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[KHUSNUL, ERAWATI]]>;
<![CDATA[PRASTIWI, DEWI]]>
<![CDATA[ Jurnal Akuntansi AKUNESA Vol 6, No 3 (2018): AKUNESA (Mei 2018) ]]>
Publisher : <![CDATA[Jurnal Akuntansi AKUNESA ]]>
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<![CDATA[This research examines the effect from tax knowledge on coorporate taxpayer compliance of registered in KPP Pratama Surabaya Sukomanunggal with the addition of tax complexity as a moderating variable. This research uses questionnaire as the basis of data retrieval. Based on test results using linear regression and Moderate Regresion Analysis (MRA) from SPSS 22. The results show that tax knowledge have effect on taxpayer compliance but tax complexity can not moderate the relationship between tax knowledge to taxpayer compliance. This study uses cognitive psychology theory and attribution theory for theoritical basis. Keywords: Tax knowledge, taxpayer compliance, Tax complexity]]>
<![CDATA[PENGARUH FAMILY INVOLVEMENT TERHADAP TAX AGGRESSIVENESS DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[DEWI, CITRA]]>;
<![CDATA[PRASTIWI, DEWI]]>
<![CDATA[ Jurnal Akuntansi AKUNESA Vol 7, No 1 (2018): AKUNESA (September 2018) ]]>
Publisher : <![CDATA[Jurnal Akuntansi AKUNESA ]]>
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<![CDATA[This study aims to determine the effect of family involvement on tax aggressiveness with the audit committee as a moderating variable. The sample used in this study was 44 samples of family companies listed on the Indonesia Stock Exchange 2014-2017. This study using SPSS 22 for processing data and purposive sampling for sample determination. The results of this study indicate that family involvement in the board of commissioners and directors will reduce the level of corporate tax aggressiveness. This is indicated by the increase in the CETR number when there is a large family involvement in the company. The researcher also uses audit committee variables as moderating variables measured using four proxies processed by PCA whose purpose is to summarize the four variables into new variables, the results of Moderated Regression Analysis indicate that the audit committee has not been able to strengthen or weaken the relationship of family involvement on tax aggressivenessKeywords: Family involvement, , tax aggressiveness, audit committee]]>
<![CDATA[PENGARUH THIN CAPITALIZATION TERHADAP PENGHINDARAN PAJAK ]]>
<![CDATA[NASAIHATUL AFIFAH, SITI]]>;
<![CDATA[PRASTIWI, DEWI]]>
<![CDATA[ Jurnal Akuntansi AKUNESA Vol 7, No 3 (2019): AKUNESA (MEI 2019) ]]>
Publisher : <![CDATA[Jurnal Akuntansi AKUNESA ]]>
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<![CDATA[This study aim to provide empirical evidence to examine the determining thin capitalization toward tax avoidance in multinational and domestic companies are listed on Indonesia stock exchange during period 2014 until 2017. This research employed purposive sampling method based on the certain criteria, they were 134 samples. Simple regression analysis was used as an analytical technique in this study. The result showed that thin capitalization effect toward tax avoidance on multinational companies and domestic companies. Based on additional analysis used independent sample t test, these results indicate that there were thin capitalization between multinational companies and domestic companies. Multinational companies to be more leveraged than domestic companies.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTENSITAS MODAL, DAN PERSAINGAN TERHADAP AGRESIVITAS PAJAK PERUSAHAAN ]]>
<![CDATA[AWALINA MAULIDAH, HIDAYATUL]]>;
<![CDATA[PRASTIWI, DEWI]]>
<![CDATA[ Jurnal Akuntansi AKUNESA Vol 8, No 1 (2019): AKUNESA (SEPTEMBER 2019) ]]>
Publisher : <![CDATA[Jurnal Akuntansi AKUNESA ]]>
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<![CDATA[This study aims to examine the effect of Corporate Social Responsibility (CSR), Capital Intensity, and Competition Intensity on Tax Aggressiveness. The sample used is manufacturing companies listed on the BEI in the 2014-2017 period. Based on the purposive sampling method, there are 29 companies that become the study sample. Multiple linear regression analysis with SPSS 23 program was used to analyze the data of this study. The results showed that CSR had no effect on tax aggressiveness. Capital intensity has a negative effect on tax aggressiveness, while competition intensity has a positive effect on tax aggressiveness. Keywords: CSR; Capital Intensity; Competition; Tax Agressiveness.]]>
<![CDATA[PENGARUH PROFITABILITAS, INOVASI PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING AGGRESSIVENESS ]]>
<![CDATA[ILMI, FAHIMATUL]]>;
<![CDATA[PRASTIWI, DEWI]]>
<![CDATA[ Jurnal Akuntansi AKUNESA Vol 8, No 2 (2020): AKUNESA (JANUARI 2020) ]]>
Publisher : <![CDATA[Jurnal Akuntansi AKUNESA ]]>
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<![CDATA[ABSTRACTThis study aims to determine the relationship between profitability, corporate innovation and company size on transfer pricing for aggressiveness conducted by the company. The sample in this study were 30 companies from all sectors except in the financial and insurance sectors which were listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The data analysis technique used in this study is multiple linear regression analysis using IBM Statistics SPSS. 23. The results showed that simultaneous and partial independent variables have an influence on the dependent variable. Profitability has effect while Innovation and Company Size have a significant Positive effect on Transfer Pricing Aggressiveness.Keywords: Profitability; Company Innovation; Company Size and Transfer Pricing Aggressiveness]]>
