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All Journal Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Akie Rusaktiva Rustam
Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Economics, Econometrics & Finance Education

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PENERAPAN PP NO. 46 TAHUN 2013 PADA UMKM (Studi Kasus Pada CV. Lestari Malang) Butar, Etha Yuny Agustina; Rustam, Akie Rusaktiva
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk mendeskripsikan penerapan PPh Badan pada CV. Lestari. Penelitian ini dilakukan dengan membandingkan antara penghitungan PPh Badan yang dilakukan perusahaan dan perhitungan PPh Badan sesuai UU Perpajakan, baik mengacu pada Pasal 31E UU PPh No. 36 Tahun 2008 maupun PP No. 46 Tahun 2013. Penelitian ini juga bertujuan untuk mengetahui dampak penerapan PP No. 46 Tahun 2013 terhadap besarnya PPh Badan yang harus dibayar oleh perusahaan. Hasil dari penelitian ini menunjukkan masih terdapat kesalahan dalam perhitungan PPh Badan perusahaan sehingga pajak yang dibayarkan lebih besar dari yang seharusnya. Sedangkan penyetoran dan pelaporan PPh badan telah dilakukan sesuai UU Perpajakan. Dampak penerapan PP No. 46 Tahun 2013 adalah jumlah pajak yang disetor menjadi lebih kecil daripada menggunakan peraturan lama. Implikasi dari penelitian ini adalah penerapan peraturan baru memberikan kemudahan dalam menghitung besarnya PPh Badan yang terutang sehingga meminimalisir terjadinya kesalahan dalam menentukan besarnya PPh Badan yang harus disetor. Kata Kunci :    Pajak Penghasilan Badan,  PP Nomor 46 Tahun 2013
Perilaku Auditor atas Penerapan Sistem Review Bertingkat dalam Manajemen KAP (dalam Perspektif Teori Kelas) Rustam, Akie Rusaktiva
Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research is a case study of Public Accounting Firm management behavior assessment in operational practices and management behavior analysis especially for audit practices implementation of hierarchical review system. The failure of the auditor in implementing audit process is called reduced audit quality (RAQ).  The research object is one of the local Public Accounting Firm in Malang which has not applied fair and appropriate organization structure and reward system yet.   Public Accountant Firm is a full professional organization, but in fact, based on Public Accountant  Firm practice and existence, especially in Malang, the organization structure, system and procedure as professionalism guarantee is informal organized, thus in developing and practicing, the element of management is organized based on board interest. Along with Hierarchical Review System implementation, auditor staff as an audit field worker would think this implementation as some form of suppression for them, mentally and financially. On Marx’s Class Theory perspective, hierarchical review system implementation showed different level of classes, higher and lower level. This different level of classes showed many problems and conflict of interest caused by unfair payment and job distribution. This problem can also cause Reduced Audit Quality (RAQ).
Human Resources Management Audit to Assess the Performance of the Employees at PT Samator Tsauri, Muh Sufyan; Rustam, Akie Rusaktiva
Jurnal Ilmiah Mahasiswa FEB Vol 4, No 1: Semester Ganjil 2015/2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Human Resource is the most important resource to realize the company’s visions to optimize  the  potential  of the  human  resource,  a  good  management  is  needed  including management policies such as procedures and systems application which is handled by Human Resource Division or Personnel Department which are responsible for getting, utilizing, and maintaining the human resource. Human Resource (HR) Management Audit is important in noticing the effectiveness and the efficiency of the whole function of HR in managing human resources of a company. PT Samator has competent human resources in the field. Because companies want to provide the best kind of stakeholders, is committed to product quality, improve services and customer solution orientation, the functions, duties and responsibilities of the HR can be  judged  effective or through a performance audit  of human resources management. The type research is a case study with descriptive method that the problem characteristic related to the background of the study with the recent condition and also observes the subject interaction with the environment around. The research focused on performance scoring towards the employee of PT Samator which includes human resources recruitment, orientation, and placing, employee training and development, employees’ work achievement scoring, employees’ performance evaluation, carrier training and development, allowance giving, maintenance of relation between employee and separation and retirement. Of the nine human resource audit functions has been operating effectively. And of the development of criteria, causes, effects of each function in each department, discovered a weaknesses that the company still has not done an employee satisfaction survey as an evaluation and feedback for the formulation of the HR plan the next period.
PERILAKU AUDITOR ATAS PENERAPAN SISTEM REVIEW BERTINGKAT DALAM MANAJEMEN KAP (DALAM PERSPEKTIF TEORI KELAS) Rustam, Akie Rusaktiva
Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (938.553 KB) | DOI: 10.18202/jamal.2010.08.7092

Abstract

This research is a case study of Public Accounting Firm management behavior assessment in operational practices and management behavior analysis especially for audit practices implementation of hierarchical review system. The failure of the auditor in implementing audit process is called reduced audit quality (RAQ).  The research object is one of the local Public Accounting Firm in Malang which has not applied fair and appropriate organization structure and reward system yet.   Public Accountant Firm is a full professional organization, but in fact, based on Public Accountant  Firm practice and existence, especially in Malang, the organization structure, system and procedure as professionalism guarantee is informal organized, thus in developing and practicing, the element of management is organized based on board interest. Along with Hierarchical Review System implementation, auditor staff as an audit field worker would think this implementation as some form of suppression for them, mentally and financially. On Marx’s Class Theory perspective, hierarchical review system implementation showed different level of classes, higher and lower level. This different level of classes showed many problems and conflict of interest caused by unfair payment and job distribution. This problem can also cause Reduced Audit Quality (RAQ).
Analisis Perbandingan Penerapan Perencanaan Pajak Penghasilan Badan (Studi kasus PP No. 46 Tahun 2013 dengan Pasal 31E ayat 1 UU No. 36 Tahun 2008 ) Pratanca, Yesilia; Rustam, Akie Rusaktiva
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini adalah analisis kuantitatif deskriptif dengan studi kasus yang dilakukan secara langsung pada objek penelitian melalui identifikasi dan pengolahan data laporan keuangan,  serta  penjelasan terkait penerapan perencanaan pajak dalam upaya meminimalkan Pajak Penghasilan bagi Wajib Pajak. Tujuan penelitian ini untuk   1) menelaah perencanaan pajak penghasilan badan yang dilakukan oleh perusahaan CV. Nasatech Kitchenset, PT. Ray Indonesia,   dan   XX   2)   menganalisis   besarnya   penghematan   pajak   setelah dilakukan   penerapan   perencanaan   pajak   pada   perusahaan   CV.   Nasatech Kitchenset, PT. Ray  Indonesia, dan XX. Hasil Penelitian ini menunjukan bahwa setiap perusahaan dapat menghemat jumlah pembayaran pajak dengan cara menerapkan perencanaan pajak yang sesuai dengan ketentuan perpajakan yang berlaku. Setiap perusahaan apabila dikaitkan dengan dengan PP No. 46 tahun 2013 mengatur tentang pengenaan pajak. Besarnya tarif pajak penghasilan bersifat final adalah sebesar 1% (satu persen). Dari sudut pandang hukum materiil, kebajikan pengenaan penghasilan 1% tersebut seharusnya diterima dengan baik, hasil perhitungan jumlah pajak dengan  dengan PP No. 46 tahun 2013 begitu pula dengan  menggunakan  perhitungan  berdasarkan  Pasal  31e  ayat  1  UU.  No.  36 Tahun 2008 yang memiliki fasilitas pengurangan sebesar 50%. Didalam kedua peraturan tersebut memiliki keuntungan berbeda jika diterapkan dalam sebuah perusahaan  dilihat  dari  laba  dan  peredaran  bruto  karena  setiap  peraturan perpajakan dan perundangan perpajakan memiliki nilai batas tertentu yang dapat menguntungkan suatu perusahaan.   Kata Kunci: Pajak Penghasilan Dan Perencanaan Pajak Penghasilan
Pengaruh Financial Distress, Good Corporate Governance, Dan Nilai Perusahaan Terhadap Tax Avoidance Nabilla Putri Pratama; Akie Rusaktiva Rustam
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aims to empirically analyze the effect of financial distress, good corporate governance, and firm value of state-owned companies on tax avoidance with the proxy of CETR. Good corporate governance is represented by managerial ownership, institutional ownership, board of directors, board of independent commissioners, and audit committee as the main components of company organization. The research population includes state-owned mining companies listed on IDX between 2017 and 2020 from which the data of financial reports and annual reports are obtained. The samples of 17 companies are selected through the purposive sampling method, and analyzed by multiple linear regression utilizing SPSS 22. The results of this research proved that financial distress, managerial ownership, board of directors, board of independent commissioners, audit committee, and firm value did not affect tax avoidance, while institutional ownership had an effect on tax avoidance.
Co-Authors Etha Yuny Agustina Butar Muh Sufyan Tsauri, Muh Sufyan Nabilla Putri Pratama Pratanca, Yesilia