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Pajak Parkir Rumahan: Potensi Pendapatan Asli Daerah yang Dipandang “Sebelah Mata” Faridah Inayati; Achdiar Redi Setiawan; Nurul Herawati
JIATAX (Journal of Islamic Accounting and Tax) Vol 2 No 2 (2019): September 2019
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v2i2.1406

Abstract

The purpose of this study to search, explore, unravel the reality and the awareness of the business tax payer home park in Sidoarjo. The research approach used qualitative research method of phenomenology. Qualitative method was chosen since this study need intensive effort to explore the reality. The informant of this research consist of the tax authorities and business owners. The results of this study indicate that business owners whose a resident parking as Perda No. 8 Tahun 2011 about parking didn’t know well that the bussines is the object of the parking tax and have obligation to pay such taxes. Beside it, the tax authorities which are extension agents and tax inspectors will also underestimate the bussines from this sector looked have not worked optimally regarding socialization.
DAMPAK PENGHAPUSAN PAJAK PERTAMBAHAN NILAI PADA PEMBIAYAAN MURABAHAH TERHADAP KINERJA KEUANGAN BANK SYARIAH Rita Yuliana; Nurul Herawati
InFestasi Vol 10, No 2 (2014): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i2.528

Abstract

The objective of this research is to explore the effect of Value-added Tax abolition to murabahah financing of syariah banks which refers to Tax Law No. 42 in 2009 and Finance Minister Regulation No. 251/PMK.011/2010. Using sequential data (2008:12-2012:12), this research tests financial performance: profitability and return on assets (ROA) of syariah banks, before and after the implementation of Tax Law No.42 in 2009 and the Financial Minister Regulation; and compare it to the conventional banks performance. The result suggests that there is a difference between murabahah financing before and after the implementation of the regulation. In addition, the results show that there is profitability difference between those before and after December 2010, but not for the ROA. The comparison of profitability and ROA between syariah and conventional banks shows the difference between the two.  The contribution of this research is to show that the Value-added Tax abolition policy has an effect on the syariah banks performance, but not yet aligned with the conventional banks. Hence, The Central Bank effort to align syariah and conventional banks still needs to be improved.
BAGAIMANAKAH PENAFSIRAN UJIAN KOMPREHENSIF MENURUT CIVITAS AKADEMIK UNIVERSITAS TRUNOJOYO? Robiatul Auliyah; Nurul Herawati; Aprillia Dwi Utami
InFestasi Vol 7, No 1 (2011): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v7i1.492

Abstract

Comprehensive exam is compulsory for every student of accounting in order to be graduated from the school. From the academic data of 2007 to 2009, the number of student that failed from the comprehensive exam was increasing. This fact becomes the main reason for taking this study, hence, the main purpose of this study is to interpret comprehensive exam based on the understanding of the lecturers, alumni, and students of Trunojoyo University. Informants on this study consist of lecturers, alumni, and students. There are 8 informants that is used in this study, in which 3 of them are lecturers, 2 of them are students, and the other 3 are alumni. Furthermore, this study incorporates qualitative methodology with interpretive paradigm and also use phenomenology approach. The result of this study shows that all of the academic members have the same understanding on comprehensive exam. According to their understanding, comprehensive exam is a final exam which is based on the subjects of accounting department from the very first semester to the last semester. In addition, factors that support the success of student on the comprehensive exam are, first, the lecturer subjectivity in marking the student, even though not all lecturers are subjective while marking the student. Second is the psychological condition of the student during the comprehensive exam. Third is the level of understanding of the student itself on the accounting subjects that has been taken by the student.  The last is related to the time when the comprehensive exam took place in which has the same time with thesis examination.
KAJIAN EMPIRIS TENTANG NIAT WHISTLEBLOWING PEGAWAI PAJAK Ana Sofia; Nurul Herawati; Rahmat Zuhdi
JAFFA Vol 1, No 1 (2013): APRIL
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v1i1.595

Abstract

The aims of this research is to examine and analyze the effect of socialization and the Professional Commitment to whistleblowing intentions. The population in this research is tax official in tax service office of Pratama (Kantor Pelayanan Pajak Pratama) of North Gresik of 67 respondents. The questionnaires in this research were distributed to tax official with census. Data analysis used the multiple linear regression. The result of this reseach show that: 1) the socialization influence on whistleblowing intentions; 2) the professional Commitment has influence on whistleblowing intentions.
Telaah Riset Perpajakan di Indonesia: Sebuah Studi Bibliografi Nurul Herawati; Bandi Bandi
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 1 (2019): Maret 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.369 KB) | DOI: 10.24815/jdab.v6i1.13012

Abstract

ABSTRACTThis research aims to review the development of tax research in Indonesia. It examines 166 articles presented in Simposium Nasional Akuntansi/SNA (National Accounting Symposium) over a 20 year period. The findings show a relatively small portion of tax research presented in SNA (around 8%). Based on the topic classification, 52.4% of tax research related to tax planning topics, 24.1% related to tax compliance topics, and 23.4% related to tax policy. It was also found that 48.1% of tax research related to corporate decision-making topics, 33.3% related to tax avoidance topics, 16.7% related to the role of income tax income information for financial accounting topics, and 1.9% related to tax and asset pricing topics. The research methods that dominate tax research are the archival method (59%), the survey method (28%) and experimental method (4%). The dominance of the author's institutional affiliation is the state university and the minimal participation of tax researcher comes from tax practitioner. These research findings demonstrate the need of further research in taxation, especially qualitative based methods and the involvement of tax practitioners as the researchers in the tax research. ABSTRAKPenelitian ini bertujuan untuk mengkaji perkembangan penelitian pajak di Indonesia. Penulis meneliti 166 artikel yang disajikan dalam Simposium Nasional Akuntansi (SNA) selama 20 tahun. Temuan menunjukkan masih sedikit penelitian pajak yang disajikan dalam SNA (sekitar 8%). Berdasarkan klasifikasi topik, 52,4% penelitian pajak terkait dengan topik perencanaan pajak, 24,1% terkait dengan topik kepatuhan pajak, dan 23,4% terkait dengan kebijakan pajak. Ditemukan juga bahwa 48,1% penelitian pajak terkait dengan topik pengambilan keputusan perusahaan, 33,3% terkait dengan topik penghindaran pajak, 16,7% terkait dengan peran informasi pajak penghasilan, informasi keuangan untuk topik akuntansi keuangan, dan 1,9% terkait dengan pajak dan aset topik penetapan harga. Metode penelitian yang mendominasi penelitian pajak adalah metode arsip (59%), metode survei (28%) dan metode eksperimental (4%). Dominasi afiliasi institusional penulis adalah universitas negeri dan ditemukan juga partisipasi yang rendah para praktisi pajak dalam penelitian perpajakan. Temuan penelitian ini menunjukkan perlunya penelitian lebih lanjut dalam perpajakan, khususnya penggunaan metode berbasis kualitatif dan keterlibatan praktisi pajak sebagai peneliti dalam penelitian pajak.
Perkembangan Penelitian Corporate Social Responsibility dan Kinerja Perusahaan: Analisis Tinjauan Literatur Ghifari Robby Maulana; Saskya Widya Aqila; Wahyu Romadhoni Riawan; Rayhan Fachri Azhari Rachmadan; Nurul Herawati
Jurnal Mirai Management Vol 8, No 3 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i3.5652

Abstract

Penelitian ini mengkaji perkembangan penelitian mengenai Corporate Social Responsibility (CSR) dan hubungan dengan kinerja perusahaan. Pengimplementasian CSR sudah bukan hal yang baru lagi dalam hubungan dengan kinerja perusahaan. Tujuan dari penelitian ini adalah untuk menegetahui konsep CSR dan hubunganya dengan kinerja perusahaan pada peneletian terdahulu. Penelitian ini dapat memberikan manfaat guna menambah pemahaman yang lebih komprehensif dalam mengembangakan pengimplementasian CSR agar dapat berpengaruh positif terhadap kinerja perusahaan. Untuk mencapai tujuan tersebut, penelitian ini mengkaji artikel yang dikumpulkan dari 32 jurnal akuntansi yang terindeks Sinta-2 dengan latar belakang pembahasan mengenai CSR dan kinerja perusahaan. Untuk menemukan artikel yang relevan studi ini mengevaluasi database jurnal akuntansi terindeks Sinta-2 dan Google Scholar. Penelitian ini berfokus pada temuan mengenai penelitaian mengenai CSR dan kinerja perusahaan bedasarkan teori yang berhubungan dengan CSR dan sudah dipetakan oleh peneliti. Peneliti berharap agar temuan yang didapatkan menjadi bahan pertimbangan dan evaluasi bagi perusahaan agar dapat mengefektifan penerapan CSR pada masyarakat. Penelitian ini juga dapat membantu peneliti selajutnya untuk melakukan peneltian menganai hubungan CSR dan kinerja perusahaan melalui data yang diperoleh.