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Kustiawan, Memen
Universitas Pendidikan Indonesia
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PENGARUH PARTISIPASI MASYARAKAT, POLITIK PENGANGGARAN DAN PRIORITAS PLAFON ANGGARAN (PPA) TERHADAP PENYUSUNAN ANGGARAN BELANJA DAERAH Purnama Sari, Indah; Kustiawan, Memen
Jurnal ASET (Akuntansi Riset) Vol 5, No 1 (2013): Jurnal Aset (Akuntansi Riset). Januari-Juni 2013
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v5i1.9093

Abstract

Abstract. This research has purpose to know how The Public Participation, Political Budgeting, and The Priority and Plafond of Budget (PPA) influence on Preparation of Region Budget Expenditure.The population of this research were all working units (SKPD) which form departments, agencies, offices, parts and districts, its about 51 samples was obtained by saturation sampling method. Collected data with disseminated of questionare which is using likert scale. For test the hyphothesis used multiple regression. The final results of this research are : first, the public participation is influence positive to preparation of region budget expenditure at Batam City. Second, Political Budgeting is influence negative to preparation of region budget expenditure at Batam City. Third, priority and plafond of budget is influence positive to preparation of region budget expenditure at Batam City. And fourth, simultaneously public participation, budget politics and priority plafond of budget are influence about 87,40% to the preparation of region budget expenditure, while the rest 12,60% influenced by another factor outside of the three variables.Keywords: society participation; politics of budgeting; budget ceiling priority (ppa); regional budget;Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh dari Partisipasi Masyarakat, Politik Penganggaran dan Prioritas Plafon Anggaran (PPA) terhadap Penyusunan Anggaran Belanja Daerah di Kota Batam. Populasi dalam penelitian ini adalah seluruh Satuan Perangkat Kerja Daerah (SKPD) di Kota Batam yang berbentuk dinas, badan, bagian, kantor dan kecamatan yaitu sebanyak 51 sampel yang diperoleh dengan menggunakan teknik sampel jenuh. Pengumpulan data dilakukan melalui penyebaran kuesioner dengan menggunakan skala likert. Untuk pengujian hipotesis digunakan analisis regresi berganda.  Hasil akhir dari penelitian ini adalah : pertama, partisipasi masyarakat berpengaruh positif terhadap penyusunan anggaran belanja daerah di Kota Batam. Kedua, politik penganggaran berpengaruh negatif terhadap penyusunan anggaran belanja daerah Kota Batam. Ketiga, prioritas plafon anggaran berpengaruh positif terhadap penyusunan anggaran belanja daerah Kota Batam. Dan keempat secara simultan partisipasi masyarakat, politik penganggaran dan prioritas plafon anggaran memberikan pengaruh sebesar 87,40% terhadap penyusunan anggaran belanja daerah Kota Batam, sedangkan sisanya sebesar 12,60% dipengaruhi oleh faktor lain di luar ketiga variabel tersebut.Kata Kunci: public participations; budget politics; priority plafond of budget; preparation of region budget expenditure.
PENGARUH PERSEPSI MAHASISWA AKUNTANSI MENGENAI LINGKUNGAN KERJA EKSTERNAL AUDITOR TERHADAP PILIHAN KARIRNYA SEBAGAI AUDITOR Kustiawan, Memen; Jaemah, Iim
Jurnal ASET (Akuntansi Riset) Vol 1, No 1 (2009): Jurnal Aset (Akuntansi Riset). Januari-Juni 2009
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v1i1.8909

Abstract

PENGARUH PERSEPSI MAHASISWA AKUNTANSI MENGENAI LINGKUNGAN KERJA EKSTERNAL AUDITOR TERHADAP PILIHAN KARIRNYA SEBAGAI AUDITOR 
PENGARUH EKSTENSIFIKASI PAJAK DAN KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN WAJIB PAJAK ORANG PRIBADI (STUDI PADA KPP PRATAMA BANDUNG KAREES TAHUN 2010-2015) Fazlurahman, Faesal; Kustiawan, Memen
Jurnal ASET (Akuntansi Riset) Vol 8, No 2 (2016): Jurnal Aset (Akuntansi Riset). Juli-Desember 2016
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v8i2.4030

Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh ekstensifikasi pajak dan kepatuhan Wajib Pajak secara parsial maupun simultan terhadap penerimaan pajak penghasilan Wajib Pajak Orang Pribadi.Penelitian ini menggunakan data sekunder yang diperoleh dari Kantor Pelayanan Pajak (KPP) Pratama Bandung Karees. Metode penelitian yang digunakan dalam penelitian ini adalah metode analisis deskriptif kuantitatif. Metode analisis data yang digunakan adalah uji asumsi klasik dan selanjutnya pengujian hipotesis. Metode statistik yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial, tidak terdapat pengaruh positif ekstensifikasi pajak terhadap penerimaan pajak penghasilan Wajib Pajak Orang Pribadi. Hasil penelitian menunjukkan bahwa secara parsial, terdapat pengaruh positif kepatuhan Wajib Pajak terhadap penerimaan pajak penghasilan Wajib Pajak Orang Pribadi. Hasil penelitian menunjukkan bahwa secara simultan, terdapat pengaruh positif ekstensifikasi pajak dan kepatuhan Wajib Pajak terhadap penerimaan pajak penghasilan Wajib Pajak Orang Pribadi pada Kantor Pelayanan Pajak (KPP) Pratama Bandung Karees
PERGURUAN TINGGI SEBAGAI ROLE MODEL KEPATUHAN BENDAHARAWAN PEMERINTAH DALAM PEMOTONGAN DAN PEMUNGUTAN PAJAK PENGHASILAN Kustiawan, Memen; Solikin, Ikin; Zulhaimi, Hanifa
Jurnal ASET (Akuntansi Riset) Vol 10, No 2 (2018): Jurnal ASET (Akuntansi Riset). Juli - Desember 2018
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v10i2.13886

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana kepatuhan pajak bendaharawan pemerintah di perguruan tinggi dalam pemotongan dan pemungutan pajak penghasilan. Metode yang digunakan adalah deskriptif analistik dengan pendekatan kualitatif, dengan unit analisis adalah Universitas Negeri Jakarta dan Bendaharawan sebagai responden. Hasil penelitian menunjukkan bahwa bendaharawan pemerintah sudah berupaya semaksimal mungkin dalam memenuhi kewajiban perpajakannya terutama dalam pemotongan dan pemungutan pajak penghasilan, namun upaya tersebut harus didukung oleh sistem informasi yang memadai dan terintegrasi di lingkungan perguruan tinggi sehingga memudahkan pemenuhan kewajiban perpajakan bendaharawan.
Apakah Transfer Pricing Mempengaruhi Pajak? : Tinjauan Sistematis Sulthan Yusuf Abdullah; Memen Kustiawan; Ida Farida Adi Prawira
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 3 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n3.p408-416

Abstract

Transfer Pricing become a problem in its application to some countries because it affects state revenue. Some companies apply Transfer pricing to avoid paying taxes. The purpose of this study is to aims does transfer pricing has an effect on the taxes paid by the company with the focus of the research answering the question "Does the application of transfer pricing have an impact on tax payments". This question will be answered in this article, using the Systematic Literature Review research method by reviewing several international and national standard journals that have been published under 5 years, starting from 2016 to 2021. This study finds that the application of transfer pricing in various companies both within both domestically and abroad are used as a tool for tax evasion, but companies in developed countries focus on tax compliance. The limitations of the research include the time required to review more articles is very limited, the number of reference articles used as sources is not much. However, this research is expected to expand information and knowledge about Transfer Pricing and can be used as a reference for further research.
Risiko Pajak dan Penghindaran Pajak Berdampak Pada Kebangkrutan Perusahaan : Tinjauan Sistematis illa susilawati; Memen Kustiawan; Ida Farida Adi Prawira
Jurnal Pendidikan Akuntansi (JPAK) Vol 10 No 1 (2022)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v10n1.p44-49

Abstract

The study aims to explain the condition of a corporation if it performs tax evasion as to whether the company remains in good condition or bad condition. This study uses the Systematic Literature Review (SLR) method by reviewing several journals with national or international standards that have been published within a period of 10 years starting from 2013 to 2021. The results of this study suggest that tax avoidance and tax risks have no effect on company bankruptcy. This is because internal and external control of the company effectively encourages the management to make good tax plans and adherence to tax evasion, so that the policies that have been established do not adversely affect the company in the future. It is hoped that the study will further explore the relationship between tax avoidance and the deep risk of bankruptcy, by viewing more tax accounting strategies that facilitate it and make reference to future research.
Transfer Pricing, A Tax Avoidance Tool (A Review of Literature) Delina Herdian Septiani; Ida Farida Adi Prawira; Memen Kustiawan
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1044

Abstract

The purpose of the work presented in this paper is to capture the current state of Transfer Pricing as well as to document the current practices of Transfer Pricing Abuse through a systematic literature review to extend and update the previous work. The approach to this paper is to answer the questions such as “what is Transfer Pricing?”, “How is it progressing?”, “what are the driving factors?” and “what are the emerging trends?”. These questions are used to guide the search of papers from various publication databases even if it is expected that existing literature might not be sufficiently developed to translate each question directly into a finding. The literature is then analyzed and the major emerging themes are presented. Four key findings (topics on which the views of the authors converged) and two issues (topics on which authors had differing views) have been established. These include the interpretation of Transfer Pricing, Arm’s Length Price Principle, Transfer Pricing methods, and Transfer Pricing as a tax avoidance technique. The systematic literature review approach used in this paper allows emerging trends and issues in Transfer Pricing to be highlighted in a structured and thematic manner. These findings also open up information about transfer pricing issues so that they can be used as reference material for further research.
Taxpayer Behavior Towards Fixed Asset Revaluation Ida Farida Adi Prawira; Memen Kustiawan; Fitri Anggrayni
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1050

Abstract

The development of tax incentive policies designed to suit the interests and prevailing tax laws and regulations so that this research is directed at identifying, analyzing, and designing effective tax incentive policies. This study aims to describe how taxpayers' behavior towards their decisions in fixed asset revaluation.This study is descriptive in nature, using the Research and Development approach through exploratory studies. This research is not designed to test hypotheses, but describes the data, facts and trends that occur, then analyzed and recommended what kind of Fixed Asset Revaluation policy model should be made to increase taxpayer compliance which can then increase tax revenue. Data obtained by interview techniques, with respondents consisting of corporate taxpayers and experts in the field of Asset Valuation Accounting. The research was conducted for 6 months, data collection was carried out in Bandung. The results of the research aim to be used as input for the Directorate General of Taxes in making tax incentive policies in Fixed Asset Revaluation.
Difusi Pengetahuan Perencanaan Pajak Rida Rosmawati; Memen Kustiawan; Ida Farida Adi Prawira
Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 1 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v11i1.41840

Abstract

Pengetahuan tentang perencanaan pajak sangat penting bagi perusahaan untuk mematuhi undang-undang perpajakan dan juga untuk memahami berbagai celah dari undang- undang tersebut yang dapat dimanfaatkan oleh perusahaan untuk meningkatkan  efisiensi pembayaran pajak. Tujuan dari penelitian ini adalah untuk memberikan gambaran terkait berbagai cara perusahaan untuk mendapatkan pengetahuan terkait perencanaan pajak dan dampaknya bagi perusahaan. Kami akan memaparkan berbagai hasil penelitian terdahulu terkait dengan transfer pengetahuan perencanaan pajak yang terjadi di perusahaan. Metode yang kami gunakan adalah systematic literature review. Hasil tinjauan literatur ini menunjukan bahwa terdapat berbagai cara untuk mendapatkan pengetahuan tentang perencanaan pajak, yaitu dapat  melalui pasar tenaga kerja, jasa  auditor eksternal, bank perantara pajak, hubungan pelanggan pemasok  dan ikatan jaringan perusahaan. Namun kami belum menemukan adanya penelitian yang mengkaji tentang peran pelatihan tenaga ahli pajak  dalam memberikan difusi terkait pengetahuan tentang perpajakan. Tinjauan  ini dapat memberikan titik awal bagi para peneliti untuk mengeksplorasi lebih lanjut terkait difusi pengetahuan perencanaan pajak yang efektif disesuaikan dengan karakteristik perusahaan serta dapat membuka informasi baru terkait berbagai sudut pandang yang muncul terkait difusi pengetahuan pajak.
Penghindaran Pajak, Menguntungkan atau Merugikan? Lutfi Madani; Memen Kustiawan; Ida Farida Adi Prawira
Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 1 (2023)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v11n1.p45-52

Abstract

Taxes are an important aspect of state revenue. The taxation sector contributes the most compared to sources of state revenue. One of the tax objects in Indonesia is corporate or corporate taxpayers. So far, the company has contributed to tax revenue for the State. However, there are still no companies that voluntarily pay the tax burden, because it effects company's profit rate. This encourages companies to decrease their tax fees by implementing tax avoidance. Tax avoidance itself can provide its own advantages and disadvantages for the company. The method used in this research is Systematic Literature Review (SLR), where the authors make observations of articles published within the last 10 years (2014-2022). This study reveals that tax avoidance can provide both positive and negative benefits for companies.
Co-Authors Abdurrauf Umar Delina Herdian Septiani Fazlurahman, Faesal Fitri Anggrayni Ida Farida Adi Prawira Ikin Solikin illa susilawati Jaemah, Iim Lutfi Madani Nadyanti Fadilla Purnama Sari, Indah Putri Pramestiwi Kusumojati Rida Rosmawati Shifa Miarti Aziza Sulthan Yusuf Abdullah Tiara Setra Linuhung Zulhaimi, Hanifa