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Analisis Penetapan Target Penerimaan Pajak Daerah (Studi pada Dispenda Kota Malang) Ayu Fury Puspita
Adbis: Jurnal Administrasi dan Bisnis Vol 10, No 1 (2016): Jurnal Administrasi dan Bisnis 2016
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/j-adbis.v10i1.8

AbstrakTujuan Penelitian ini adalah untuk mengetahui Kinerja penerimaan pajak dan retribusi daerah dalam rangka penerimaan PAD secara umum. Teknik sampling yang digunakan dalam penelitian ini adalah time series. Sampel dalam kegiatan ini adalah penerimaan pajak daerah Kota Malang selama rentang waktu lima tahun yaitu tahun 2011 sampai dengan 2015 Teknik analisis yang digunakan dalam penelitian ini adalah Evaluasi penerimaan pajak daerah Kota Malang, Evaluasi potensi pajak daerah Kota Malang dan Evaluasi penetapan target pajak daerah Kota Malang Hasil penelitian ini ditemukan bahwa kinerja penerimaan pajak dan retribusi daerah dalam rangka penerimaan PAD secara umum telah optimal, Penetapan target penerimaan PAD belum berdasarkan potensi riil yang dimiliki Kota Malang, dan Penetapan potensi sekaligus target pajak daerah Kota Malang berdasarkan landasan yuridis dan konsep intensifikasi serta ekstensifikasi pajak daerah. Selain itu, juga didasarkan pada indikator perekonomian Kota Malang, analisis SWOT, ketidak-tertagihan piutang pajak daerah, serta metode penetapan potensi dan target pajak daerah Kota Malang. AbstractThe purpose of this study was to determine the performance of logal tax revenues and retribution in order to absorb PAD (Regional Original Revenue) in general. It used time series sampling technique.The sample in this activity is the Malang regional tax revenue Malang during five-year span from 2011 to 2015. The analysis techniques used in this study were: evaluation of Malang regional tax revenue, evaluation of Malang Regional tax potentials, and evaluation of Malang regional tax target allocation. The results of this study showed that: performance of regional taxes and retribution in order to absorb the PAD in general was optimal. The target allocation of PAD was not yet been based on the Malang’s real potential, aand the target and ptentials allocation in Malang region is based on judicial foundation and intensification as well as extentification of regional tax. In addition, it is also based on the Malang economic indicators, SWOT analysis, reginal non-receivable tax, and the methods of tax potential and target allocation of Malang region.

APAKAH TEORI FRAUD PENTAGON RELEVAN DALAM MENDETEKSI PENGGELAPAN PAJAK? Ayu Fury Puspita; Devi Pusposari; Yuki Firmanto
Jurnal Akuntansi Multiparadigma Vol 12, No 3 (2021): Jurnal Akuntansi Multiparadigma (Desember 2021 - April 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.3.30

Abstrak – Apakah Teori Fraud Pentagon Relevan dalam Mendeteksi Penggelapan Pajak?Tujuan Utama – Penelitian ini memiliki tujuan menguji adanya dampak efek variabel berdasarkan teori fraud pentagon sebagai deteksi indikasi penggelapan pajak.Metode – Uji t digunakan sebagai metode analisis. Adapun sampel penelitian adalah perusahaan industri dagang yang tercatat dalam Bursa Indonesia selama periode 2015 hingga 2019.Temuan Utama – Teori fraud pentagon tidak relevan dalam melakukan deteksi penggelapan pajak. Pengujian ini memberikan bukti empiris bahwa tidak terjadi indikasi penggelapan pajak dengan melakukan kecurangan akuntansi pada laporan finansial. Unsur tekanan yang diukur dengan 3 proksi tidak mengindikasi dapat terjadi penggelapan pajak.Implikasi Teori dan Kebijakan – Kenaikan atau penurunan rasio keuangan bukan menjadi indikator penggelapan pajak. Hal demikian juga berlaku pada susunan manajemen puncak dan CEO.Kebaharuan Penelitian - Penelitian ini menggabungkan Beneish dan Stuben Model berdasarkan teori fraud pentagon sebagai peringatan dini untuk mengindikasi penggelapan pajak. Abstract – Is the Pentagon's Fraud Theory Relevant in Detecting Tax Evasion? Main Purpose - This study aims to test the impact of variable effects based on the pentagon's fraud theory to indicate tax evasion. Method – The t-test is used as an analysis method. The research sample is a trading industry company listed on the Indonesia Exchange from 2015 to 2019. Main Findings - The Pentagon's fraud theory is irrelevant in detecting tax evasion. This test provides empirical evidence that there is no indication of tax evasion by committing accounting fraud on financial statements. As measured by three proxies, the pressure element does not indicate that tax evasion can occur. Theory and Practical Implications – The increase or decrease in the financial ratio is not an indicator of tax evasion. The same goes for top management and CEOs. Novelty – This study combines the Beneish and Stuben Models based on the pentagon's fraud theory as an early warning to indicate tax evasion.Abstract – Is the Pentagon's Fraud Theory Relevant in Detecting Tax Evasion? Main Purpose - This study aims to test the impact of variable effects based on the pentagon's fraud theory to indicate tax evasion. Method – The t-test is used as an analysis method. The research sample is a trading industry company listed on the Indonesia Exchange from 2015 to 2019. Main Findings - The Pentagon's fraud theory is irrelevant in detecting tax evasion. This test provides empirical evidence that there is no indication of tax evasion by committing accounting fraud on financial statements. As measured by three proxies, the pressure element does not indicate that tax evasion can occur. Theory and Practical Implications – The increase or decrease in the financial ratio is not an indicator of tax evasion. The same goes for top management and CEOs. Novelty – This study combines the Beneish and Stuben Models based on the pentagon's fraud theory as an early warning to indicate tax evasion.

DETERMINAN PERSEPSI WAJIB PAJAK BADAN MENGENAI ETIKA PENGGELAPAN PAJAK (STUDI PADA WAJIB PAJAK BADAN YANG TERDAFTAR DI KANTOR PELAYANAN PAJAK PRATAMA PURWAKARTA) Rivani Aulia Haq; Ayu Fury Puspita
Eqien - Jurnal Ekonomi dan Bisnis Vol 6 No 2 (2019): JURNAL EKONOMI DAN BISNIS “E-QIEN”
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

The aim of this study is to determine corporate taxpayers' perceptions on the ethics of tax evasion. This research was conducted at the Small Tax Office of Purwakarta. This study used primary data obtained through questionnaires submitted corporate taxpayers registered at the Small Tax Office of Purwakarta. The sampling method used in this study was convenience sampling. Hypothesis testing was conducted by the Partial Least Square (PLS) statistical method with the help of the SmartPLS program. Based on the correlation analysis, it was found that taxpayer compliance is at a low level (0.254673) and tax system is also at a low level (0.366459). Hypothesis testing found that, H0 rejected and Ha is accepted; this means that there is a relationship between taxpayer compliance and tax system, regarding corporate taxpayers' perceptions on the ethics of tax evasion.

Peran Big Data dalam Membangun Smart City untuk Sistem Perpajakan Daerah Ayu Fury Puspita; Mohamad Khoiru Rusydi; Lilik Purwanti
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 6 No. 2 (2023): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v6i2.004

The Role of Big Data to Establish Smart City for Local Taxation System Purpose: This study aims to analyze the opportunities and challenges of big data in building smart cities, especially for local taxation systems. Method: The method used in this research is descriptive method with a qualitative approach. Results: Big data is able to make the work of local governments as regulators more efficient and on target, especially in the field of taxation. This is because big data is able to provide data needed by the government in formulating and implementing policies, such as technology-based tax collection and supervision. Novelty: This research examines the opportunities and challenges of big data in building a smart city from the aspect of the local taxation system. Contribution: This research can be used as material for consideration for the City Government as a regulator in the local taxation system Peran Big Data dalam Membangun Smart City untuk Sistem Perpajakan Daerah Tujuan: Penelitian ini memiliki tujuan untuk mengetahui pengaruh peluang dan tantangan big data dalam membangun smart city khusus untuk sistem perpajakan daerah. Metode: Metode yang digunakan pada penelitian ini adalah metode deskriptif dengan pendekatan kualitatif. Temuan: Big data mampu membuat kerja pemerintah daerah sebagai regulator menjadi lebih efisien dan tepat sasaran, khususnya di bidang perpajakan. Pasalnya, big data mampu menyediakan data yang dibutuhkan pemerintah dalam merumuskan dan melaksanakan kebijakan, seperti pemungutan dan pengawasan pajak berbasis teknologi. Kebaharuan: Penelitian ini mengkaji peluang dan tantangan big data dalam membangun smart city dari aspek sistem perpajakan daerah. Kontribusi: Penelitian ini dapat dijadikan sebagai bahan pertimbangan bagi pemerintah kota sebagai regulator dalam sistem perpajakan daerah.

Haruskah Start-Up Mengaplikasikan Pelaporan Keuangan dan Perpajakan? Unti Ludigdo; Ayu Fury Puspita
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 5 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) SPECIAL ISSUE
Publisher : Sistem Informasi dan Teknologi (Sisfokomtek)

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Banyaknya start-up yang terus tumbuh dan berkembang di Indonesia serta meningkatnya jumlah startup baru yang berdiri setiap tahunnya membuat pelaporan keuangan dan perpajakan menjadi hal yang penting bagi startup demi kelangsungan hidupnya. Penyusunan laporan keuangan sesuai dengan standar akuntansi yang berlaku membuat pihak manajemen lebih tepat dalam mengambil sebuah keputusan bisnis. Namun, dalam penyusunan laporan keuangan dan perpajakan, khususnya startup yang masih baru berdiri, masih banyak perusahaan yang mengalami kesulitan dalam menyusun laporan keuangannya. Dengan adanya masalah tersebut membuat pihak akademisi memiliki kewajiban untuk mengedukasi masyarakat dengan memberikan beberapa pelatihan. Bentuk pelatihan yang akan dilakukan oleh Dosen Departemen Akuntansi Universitas Brawijaya adalah berupa pengabdian masyarakat dengan melakukan pelatihan penyusunan laporan keuangan dan perpajakan kepada peserta berupa penyampaian materi dan diskusi dengan peserta. Luaran pengabdian ini adalah KI, Jurnal Ilmiah SINTA/ Jurnal LPPM, Sertifikat dan Bukti Presentasi Seminar Nasional, Publikasi Media Masa (cetak atau online) dan Modul.

Sosialisasi Pengisian SPT Tahunan WP OP Bagi Dosen dan Tendik serta Pemadanan NPWP-NIK di Lingkungan Universitas Brawijaya Mohammad Khoir Rusydi; Ayu Fury Puspita; Viramashita Ellena Fauzia; Nikita Metta Devi Lim
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 5 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) SPECIAL ISSUE
Publisher : Sistem Informasi dan Teknologi (Sisfokomtek)

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Kesadaran dan kepatuhan Wajib Pajak sangat berpengaruh bagi penerimaan negara yaitu pajak. Direktorat Jenderal Pajak melakukan reformasi perpajakan dalam bidang administrasi dengan menyediakan e-SPT, e-Filing, dan e-Form untuk memberikan kemudahan bagi Wajib Pajak dalam melaksanakan kewajiban perpajakan. Pemadanan NIK menjadi NPWP juga dilakukan guna mendukung kebijakan nasional yaitu Satu Data Indonesia. Berbagai reformasi perpajakan belum terlaksana secara maksimal sehingga dilaksanakan kegiatan Sosialisasi Pengisian SPT Tahunan WP OP Bagi Dosen dan Tendik serta Pemadanan NPWP-NIK di Lingkungan UB dengan tujuan memberikan edukasi dan pemahaman bagi Wajib Pajak terkait berbagai reformasi perpajakan. Manfaat yang diharapkan dari kegiatan ini adalah lebih banyak Wajib Pajak yang sadar dan patuh untuk melaksanakan kewajiban perpajakan. Luaran pengabdian ini adalah Hak Kekayaan Intelektual (HKI).

PENGARUH GOOD CORPORATE GOVERNANCE DAN KOMPENSASI RUGI FISKAL TERHADAP TAX AVOIDANCE Fadiel Hidayat; Ayu Fury Puspita
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 4 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Tax avoidance has been allegedly the reason why Indonesia's tax revenue has always failed to reach the target in recent years. Based on data from the Ministry of Finance, in 2020 the tax coefficient of the mining sector is 0.66 indicating disproportional growth of added value of GDP in the mining sector to its tax revenue. This study aims to determine and analyze the effect of institutional ownership, size of the board of directors, size of the board of independent commissioners, audit committee, and fiscal loss compensation on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange between 2017 and 2020. This study involves secondary data including 56 samples—determined through nonprobability sampling method with purposive sampling technique—analyzed quantitatively by multiple linear regression. The results of this study exhibited that institutional ownership had a positive effect on tax avoidance; the size of the independent board of commissioners had a negative effect on tax avoidance; and the size of the board of directors, audit committee, and fiscal loss compensation had no effect on tax avoidance.

Pengaruh Kinerja Keuangan Perusahaan terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Konstruksi yang Terdaftar pada Bursa Efek Indonesia Tahun 2018-2021 Shafira Amelia Azzahra; Ayu Fury Puspita
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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A corporate social responsibility (CSR) disclosure indicates a commitment and an improved relationship between the company and stakeholders for it has an influence on consumer perceptions of the products or services offered by a company. This study determines how financial performance affects the CSR disclosure of construction companies listed on the Indonesia Stock Exchange between 2018 and 2021. The samples of 80 data were selected through purposive sampling. The results of this study revealed that liquidity affects CSR disclosure as high liquidity encourages companies to disclose more information in their annual report to attract investors. Due to the current importance of CSR disclosure, profitability as such did not affect CSR disclosure, meaning that the ups and downs of profitability did not have an effect on how much the disclosure was. In addition, Leverage did not affect CSR disclosure because to avoid the spotlight from companies’ debtholder, a company was likely to disclose less CSR.

PENGARUH INSENTIF PAJAK DAN DIGITALISASI PELAYANAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI KPP PRATAMA KEDIRI Aditya Wahyu Jatmika; Ayu Fury Puspita
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 1 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The declining tax ratio indicates decreased taxpayer compliance in Indonesia especially in 2019 and 2020, including that in KPP Pratama Kediri where the number of taxpayers has increased. As such, to increase taxpayer compliance, in response to taxpayer dissatisfaction, the government improve the service through tax service digitalization, and tax incentives during the Covid-19 pandemic. This study aims to determine and analyze the effect of tax incentives and tax service digitalization on corporate taxpayer compliance of KPP Pratama Kediri. This study employs a quantitative method with hypothesis testing, and the data are collected through questionnaires. The samples include 349 respondents of corporate taxpayers registered in KPP Pratama Kediri selected through the purposive sampling method. The results of this study indicated that tax incentives and tax service digitalization had a positive and significant effect on corporate taxpayer compliance.

KEPATUHAN FORMAL WAJIB PAJAK BADAN PASCA DIBERLAKUKANNYA PERPPU NO. 1 TAHUN 2020 PERSEPSI FISKUS, WAJIB PAJAK DAN AKADEMISI DI JAKARTA SELATAN Mirza Adliawan; Ayu Fury Puspita
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 3 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aims to assess the state of formal corporate tax compliance after the enactment of Perppu No. 1/2020, especially in the section on corporate tax incentive schemes. The approach used in this study was conducted using qualitative research methods by examining the perceptions of tax authorities, taxpayers, and academics using the data validity test method of triangulation. Primary and secondary data collection was conducted using interviews and data collection from KPP Pratama Kebayoran 1 Jaksel II. The survey found that early in the pandemic, before the corporate tax incentives were applied, taxpayers perceived taxation as an obligation that businesses and governments must implement, it is shown that there was a tendency not to decrease because they’re aware of the sanctions that will make difficulties for companies in the future. This is also supported by the opinion of corporate taxpayers that the presence or absence of these incentives does not affect a company's formal compliance. Even if the incentives regulated by Perppu No. 1/2020 have no material impact on formal corporate taxpayer compliance, the existence of corporate tax incentives has a very positive impact on corporate cash flow and makes taxpayers feel more convenient in filing taxes during the pandemic.

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