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Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Agresivitas Pajak dengan Komisaris Independen sebagai variabel Moderating pada Perusahaan Manufaktur di BEI tahun 2016-2020 Munawar Munawar; Ajeng Luthfiyatul Farida; Ratih Kumala; Desyi Erawati
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.846

Taxes are the largest source of state revenue. The government is trying to increase tax revenue every year to meet state spending. In the company's prespectives, taxes are considered a burden. This of course requires companies to carry out tax aggressiveness,such as doing many ways in order to minimize tax payments. Literature study shows that there are many factors that influence tax aggressiveness. This research had the aim of analyzing the effect of profitability (ROA), Leverage, and Liquidity (CR) on tax aggressiveness. The researcher uses the independent commissioner variable as a moderator, the population is a manufacturing company in the consumer goods sector listed on the Indonesia Stock Exchange. The sample was selected using a purposive sampling method. Based on the conditions that have been determined by the author. There are 26 samples of consumer goods sub-sector manufacturing companies listed on the Indonesia Stock Exchange 2016 – 2020. The results of data processing concluded that partially significant ROA has an effect on tax aggressiveness, partially Leverage has no significant effect on tax aggressiveness, while CR partially has an insignificant and insignificant effect on tax aggressiveness. Independent Commissioner weakens the influence of Leverage on tax aggressiveness. Independent Commissioner strengthens the influence of ROA and CR on tax aggressiveness

PENGARUH PENERAPAN E-FILING, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Ria A. Apriyani; Selfesina Samadara; Munawar Munawar
JAKA - Jurnal Jurusan Akuntasi Vol 4 No 1 (2019): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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This study aims to determine: (1) The effect of e-filing application on Taxpayer Compliance in Atambua Tax Office. (2) Taxpayer Awareness of Taxpayer Compliance in Atambua KPP. (3) Effect of e-filing application and Taxpayer Awareness on Taxpayer Compliance in Atambua KPP. The population in this study are taxpayers who are registered as e-filing users at Atambua Tax Office. The sample used in this study were 100 respondents. The data in this study were obtained primarily through a questionnaire (questionnaire). The questionnaire was tested for validity and reliability before the study. The classic assumption tests used are normality test, linearity test, multicollinearity test and heteroscedasticity test. The hypothesis test used is multiple linear regression analysis and t test. The results of this study indicate that (1) The application of e-filing has a positive and significant effect on Taxpayer Compliance in Atambua Tax Office. This is indicated by the coefficient of determination 0.454 which means that the application of e-filing affects taxpayer compliance by 45.4%. (2) The level of understanding of taxation has a positive and significant effect on taxpayer compliance in KPP Pratama Atambua. This is indicated by the coefficient of determination of 0.444 which means the level of understanding of taxation affects taxpayer compliance by 44.4%. (3) Taxpayer awareness has a positive and significant effect on taxpayer compliance in Atambua Tax Office. This is indicated by the coefficient of determination 0.621 means that taxpayer awareness affects taxpayer compliance by 62.1%. (4) The application of e-filing, the level of understanding of taxation and the awareness of taxpayers has a positive and significant effect on taxpayer compliance in KPP Pratama Atambua. This is evidenced by the calculated F value greater than F table that is 59,820> 3.94.

ANALISIS EFISIENSI DAN EFEKTIVITAS PENERIMAAN PENDAPATAN ASLI DAERAH DI MASA PANDEMI COVID-19 PADA BADAN PENDAPATAN DAN ASET DAERAH PROVINSI NUSA TENGGARA TIMUR Peter Rinto Rivaldo Goa; Hapsa Usman; Munawar Munawar
JAKA - Jurnal Jurusan Akuntasi Vol 6 No 2 (2021): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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The results of the financial statements of the Provincial Government, especially during the COVID-19 Pandemic 2020, it shows that the realization of the Regional Original Revenue budget has not reached the specified target. Realization of Original Regional Revenue is still fluctuating, namely it is still up and down in the Regional Government Budget of the NTT Province, so it is said to be still unstable. The data analysis technique is descriptive quantitative. The types of data used are qualitative data and quantitative data. Sources of data used are primary data and secondary data. The data was collected by means of observation, interviews, literature study and documentation which will be analyzed using the PAD efficiency ratio and the PAD effectiveness ratio. The results of the study show that the efficiency level of Regional Original Revenue before the COVID-19 Pandemic, namely in 2018 and 2019 was classified as very efficient. In 2018 it was 1.56%, in 2019 it was 1.66%. While the efficiency level of Regional Original Revenue during the COVID-19 Pandemic, namely in 2020 is classified as very efficient with a percentage of 1.71%. The level of effectiveness of local revenue receipts in the period before the COVID-19 pandemic was classified as very effective. In 2018 the percentage was 100.44% and in 2019 the percentage was 97.95%. Meanwhile, during the COVID-19 pandemic, in 2020 the level of effectiveness was classified as less effective with a percentage of 79.59%. This is due to the weakening of economic factors and the large number of tax arrears

ANALISIS PELAKSANAAN SISTEM PENGELUARAN KAS PADA DINAS KESEHATAN PROVINSI NUSA TENGGARA TIMUR Abrius Morison Pibo; Deetje W. Manuaian; Munawar Munawar
JAKA - Jurnal Jurusan Akuntasi Vol 6 No 2 (2021): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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As a public sector organization engaged in public health, the NTT Provincial Health Office implements a financial recording and management mechanism thet also discuses cash disbursement. Problems that occur in financial recording and management, implementation often experience delays in a functional letter of accountability (SPJ) due to delays in documents or detailed expenditures given by the Activity Technical Implementation Officer to the expenditure treasurer. Meanwhile, the expenditure treasurer must prepare a cash closing report, recapitulate the amounts of spending and other related items, and combine the results of the recapitulation with the results in the assistant expenditure treasurer. Data collection tecniques using interviews, observation and document study. The data analysis used descriptive qualitative method with the stages of data reduction, data presentation, and conclusion drawing. The results howed that the functions/parties involved in the implementation of the cash disbursement system were the same and appropriate, while the documents and records used were in accordance with Permendagri No.21 of 2011, except: 1. Order for Payment of Supply Money (SPP-UP), 2. Order for Additional Money Supply (SPP-TU). It is recommended that: 1. It is recommended that the East Nusa Tenggara Provincial Health Officw is in contact with the Supply Money Payment Order, the Supply Money Payment Order (SPP-GU), the Add Inventory Payment Order (TU) in the implementation of the cash disbursement system needs to be adjusted

ANALISIS KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN DAERAH AIR MINUM DI KABUPATEN KUPANG Munawar Munawar
JAKA - Jurnal Jurusan Akuntasi Vol 1 No 1 (2016)
Publisher : P3M- Politeknik Negeri Kupang

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Tujuan penelitian ini adalah untuk mengetahui penggunaan rasio keuangan sebagai salah satu alat untuk menilai kinerja keuangan berdasarkan Keputusan Menteri Keuangan Republik Indonesia Nomor: Kep-100/MBU/2002.Penelitian ini dilakukakan pada Perusahaan Daerah Air Minum Kabupaten Kupang dengan menggunakan data laporan keuangan 3 tahun yaitu tahun 2009, 2010, dan 2011. Alat analisis yang digunakan dalam penelitian ini metode analisis kuantitatif karena penelitian ini ditopang dengan data-data kuantitatif dalam laporan keuangan (neraca dan laporan laba-rugi) dan perhitungan-perhitungan terhadap data tersebut. Hasil penelitian menunjukkan bahwa selama 3 tahun yaitu tahun 2009 kondisi keuangan perusahaan cenderung kurang sehat walaupun tahun 2010 kondisi keuangannya lebih baik daripada tahun 2009. Kondisi kinerja keuangan perusahaan tahun 2009 memperoleh skor sebesar 35 yang mengindikasikan perusahaan Kurang Sehat dengan kategori B. Indikator paling dominan tahun 2009 adalah current ratio yaitu nilai current ratio sebesar 458,876% atau skor 3. Tahun 2010 kondisi kinerja keuangan perusahaan lebih baik daripada tahun 2009 yaitu memperoleh skor sebesar 40,5 (naik 5,5 dibandingkan tahun 2009) yang mengindikasikan perusahaan Kurang Sehat dengan kategori BB. Indikator paling dominan pada tahun 2010 adalah current ratio yaitu nilai current ratio sebesar 488,812% atau dengan skor 3. Tahun 2009 dan tahun 2010 PDAM Kabupaten Kupang tidak bisa mempertahankan kinerja keuangannya pada tahun 2011 yaitu kondisi keuangannya cenderung untuk turun dan mengindikasikan kondisi keuangan perusahaan dalam keadaan tidak baik. Pada tahun 2011 perusahaan memperoleh skor sebesar 28 yang mengindikasikan kondisi keuangan perusahaan Tidak Sehat dengan kategori CCC. Indikator paling dominan pada tahun 2012 adalah current ratio yaitu nilai current ratio sebesar 428,958% atau skor sebesar 3.

PENGARUH BELANJA TIDAK LANGSUNG DAN BELANJA LANGSUNG TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI NUSA TENGGARA TIMUR Ignasia V. Dua Kuki; Munawar Munawar; Yosef Paseli Dheghu
JAKA - Jurnal Jurusan Akuntasi Vol 4 No 2 (2019): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Economic growth means developments in the economy that causes the goods and services produced to increase and the prosperity of the people increase. An economy is in dire need of government participation in carrying out various types of spending. Indirect expenditure is a budget expenditure that is not directly related to the program or activity. Whereas direct expenditure is budget expenditure which directly related to the program or activity. In this study explains whether indirect expenditure and direct expenditure affect the economic growth in the province of East Nusa Tenggara. This research was conducted in five regencies/cities in NTT, which is Kupang, TTS, TTU, Belu Regency and Kupang City. The data used in this study is secondary data, the period 2013-2017 obtained from the Central Statistics Agency (BPS) of NTT Province. The variable used is an independent variable consisting of indirect expenditure and direct expenditure can affect the dependent variable, namely economic growth. The analysis model used is multiple linear regression with the SPSS 16.0 application program. The results of this study indicate that indirect and direct expenditure partially and simultaneously has no significant effect on economic growth in the province of East Nusa Tenggara. Then the rate of economic growth based on GRDP (Gross Regional Domestic Product) based on constant (real) prices over a period of five years (2013-2017) that occurred in five districts/cities in NTT Province has increased with a fairly good percentage of 5%.It can be concluded that government spending, namely indirect and direct expenditure, does not affect economic growth in NTT Province. If spending rises, economic growth will also increase. The regional government, especially the five Regencies/Cities in NTT Province, should optimize all their regional revenue potential so that the results can be used to increase the amount of allocation for regional expenditure. Efforts to improve the economy are also demonstrated by the development of economic sectors that are directly related to the wider community, such as agriculture, animal husbandry, trade, tourism, and industry.

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