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All Journal Ilomata International Journal of Tax and Accounting Jurnal Gama Societa Journal of Financial and Behavioural Accounting
Dianila Oktyawati
Universitas Gadjah Mada
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Analysis of Cost Budget and Cost Budget Realization Before and During the Covid-19 Pandemic at Hotel XYZ Rani Nursyifa; Dianila Oktyawati
JFBA: Journal of Financial and Behavioural Accounting Vol. 1 No. 2 (2021)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v1i2.1748.2021

Abstract

This study was conducted at Hotel XYZ, which is a tourism-related services company. This study aims to determine whether the realization of Hotel XYZ's cost budget before and during the Covid-19 pandemic was effective and efficient. The data used is operational data from Hotel XYZ in 2019 and 2020, supported by information derived from interviews with Hotel XYZ's chief accounting officer. The method is the qualitative descriptive analysis. The technique used for data analysis is the analysis of variance. The results showed that the realization of Hotel XYZ's cost budget before and during the Covid-19 pandemic was effective and efficient.
Penerapan PP 46 Tahun 2013: Adilkah Peraturan ini bagi Pelaku Usaha Mikro Kecil dan Menengah (UMKM)? dianila oktyawati
Jurnal Gama Societa Vol 2, No 1 (2018): MAY
Publisher : Sekolah Vokasi Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (561.472 KB) | DOI: 10.22146/jgs.35662

Abstract

Taxes are the largest source of state revenues. This is indicated in the State Budget of Revenue and Expenditure (APBN) in 2017 that the target of state revenue from the tax sector is 85.6%. In Indonesia, UMKM is the most developed business in terms of its number. The existence of UMKM plays an important role in people's economic development in a country and has the potential to improve people's welfare. One of the government's efforts to increase tax revenues from the MSME sector is the enforcement of Government Regulation No. 46 of 2013. PP 46/2013 on income tax on income from businesses received or obtained by taxpayers who have certain gross revenue. Gross revenue is less than Rp 4,8 billions, - in one year. This study aims to test the fairness of the application of PP 46 on MSMEs. The analysis used is descriptive qualitative analysis. The results of this study indicate that the application of PP No. 46 is simple, easy to apply for MSMEs. But this PP is not fair. It only benefits the MSME group which has a profit margin of above 8% of the gross revenue, otherwise if the profit margin is below 8% it will be detrimental to the MSMEs. This caused in the calculation of PP 46 calculated from gross revenue, not profit, meaning if the company gets a little profit or even suffered losses will be taxed not from gross circulation. In addition, this PP also does not pay attention to the number of dependents (PTKP) in counting taxes for individual MSMEs perpetrators.
Earnings Management and Tax Aggressivity before and During the Covid-19 Pandemic (an Evidence from Indonesia) Dianila Oktyawati; Hilda Octavana Siregar; Rumiyati Rumiyati
Ilomata International Journal of Tax and Accounting Vol 4 No 2 (2023): April 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i2.718

Abstract

Companies facing financial crises tend to manipulate reported earnings in unfavorable markets. Earnings management is an effort to manage earnings by managers to meet the expected profit level to obtain personal gain. The Covid-19 pandemic has caused the government to issue various tax incentives that individuals and companies can utilize. Under these conditions, management as an internal party can manage earnings to meet its expectations. This study examines differences in earnings management before and during the Covid-19 pandemic and the effect of earnings management on tax aggressiveness. The data from this study are the financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The sampling method is purposive sampling. The analytical method used is the comparative test and multiple regression analysis. The results of this study are the same in the level of tax avoidance, accrual earnings management, and actual management before and during the Covid-19 pandemic. This study also concludes that real earnings management negatively affects tax aggressiveness, while accrual earnings management does not. This research indicates that the government needs to increase supervision and control over the possible tax avoidance that companies can carry out. While accrual earnings management does not. This research indicates that the government needs to increase supervision and control over the possible tax avoidance that companies can carry out. While accrual earnings management does not. This research indicates that the government needs to increase supervision and control over the possible tax avoidance that companies can carry out.
Co-Authors Hilda Octavana Siregar Rani Nursyifa Rumiyati Rumiyati