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INTEGRASI SISTEM AKUNTABILITAS KINERJA DAN SISTEM PELAPORAN KEUANGAN INSTANSI PEMERINTAH (Studi Kasus KPPN Malang) Nur, Muhammad; Rusydi, M. Khoiru
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk mengetahui kemungkinan membuat rancangan sistem yang terintegrasi pada pelaporan akuntabilitas kinerja dan pelaporan keuangan instansi pemerintah, dengan objek penelitian Kantor Pelayanan Perbendaharaan Negara (KPPN) Malang Penelitian ini menggunakan metode deskriptif kualitatif.Â Penelitian ini menghasilkan kesimpulan bahwa pelaporan kinerja instansi pemerintah masih belum berjalan dengan optimal. LAKIP yang seharusnya digunakan sebagai salah satu dokumenÂ penilaian kinerja instansi pemerintah ternyata masih sebatas formalitas dan belum memberikan umpan balik yang berarti kepada instansi yang bersangkutan. Hal ini berbanding terbalik dengan pelaporan keuangan yang telah dibuat melalui sistem yang terkomputerisasi sehingga menghasilkan laporan yang lebih akurat untuk dijadikan dasar perencanaan tahun anggaran berikutnya. Dengan demikian diperlukan suatu sistem yang terintegrasi sesuai amanat peraturan perundang-undangan dengan tujuan untuk memperbaiki sistem pelaporan kinerja dan pelaporan keuangan instansi pemerintah.Kata Kunci : akuntabilitas kinerja, pelaporan keuangan, LAKIP, Laporan Keuangan, integrasi sistem

Analisis Pengaruh Perubahan Peraturan Perpajakan pada Sektor Usaha Jasa Konstruksi di Indonesia Rusydi, M. Khoiru
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Construction service business sector is one of the sectors that experience a rapid growth after economic crisis in 1998. In 2002, the value of capitalization industry reached up to Rp.110,052 billion and kept on increasing up to Rp 173,44 billion in 2005. There are 96.000 registered taxpayers both personal and corporate. However, the increasing capitalization is not comparable to the increasing tax collection (PPh article 23). For example in 2005 when the value of capitalization was Rp. 173,44 billion, the contribution of tax for this sector reached only Rp 1,7 trilliun or 1%. Such discrepancy urges the government to establish regulation namely Peraturan Pemerintah Republik Indonesia Nomor 51 Tahun 2008 on Tax of Construction Business Service. This regulation is an amendment of Peraturan Perpajakan Nomor 140 Tahun 2000. There is a change in project gross profit tariff and its final treatment based on its classification. Less than a year later, debates surrounding this regulation gave way to a new regulation Nomor 40, 2009. This article is aimed to analyze the discrepancy caused by the three regulations. There is a significant change of 1.4% for planning and controlling service. There is 2.35% change of tariff for executor service provider.

PENGARUH UKURAN PERUSAHAAN TERHADAP AGGRESSIVE TAX AVOIDANCE DI INDONESIA Rusydi, M. Khoiru
Jurnal Akuntansi Multiparadigma Vol 4, No 2 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract: The Influence Of Size Firm On Aggressive Tax Avoidance In Indonesia. This study aims to empirically examine the effect of firm size (Firm Size)Â against aggressive tax avoidance (aggressive tax avoidance) in Indonesia. TheÂ methodÂ in use is descriptive quantitative with panel data of financial statements of listed companies on the Stock Exchange in the period 2010-2012 which regresswith Eviews program. The results of this study indicate that company size has no effect on aggressive tax avoidance in Indonesia, which means that the behavior of firms in Indonesia for more aggressive tax avoidance do not affect the size of the company.Abstrak: Pengaruh Ukuran Perusahaan Terhadap Aggressive Tax Avoidance Di Indonesia Tujuan Penelitian ini Menguji secara Empiris Pengaruh Ukuran Perusahaan (Firm Size) terhadap Penghindaran Pajak Agresif (Aggressive Tax Avoidance) di Indonesia. Penelitian ini menggunakan metode deskriptif kuantitatif dengan data panel laporan keuangan yang terdaftar di BEI periode 2010-2012Â yang dilakukan uji regresi dengan program Eviews. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan tidak berpengaruh terhadap aggressive tax avoidance di Indonesia, yang artinya bahwa perilaku perusahaan-perusahaan diIndonesia untuk semakin melakukan aggressive tax avoidance tidak dipengaruhi besar kecilnya perusahaan.

Prediksi Dampak Implementasi Undang Undang no. 36 Tahun 2008 terhadap Beban Pajak UMKM Rosalina, Kristin; Dwinugraheni, Nurfastuti; Rusydi, M. Khoiru
TEMA Vol 10, No 1 (2009)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Prediksi Dampak Implementasi Undang Undang no. 36 tahun 2008 terhadap beban pajak UMKM. Lahirnya UU No.36/2008 merepresentasikan perubahan keempat atas Pajak Penghasilan di Indonesia. Penelitian ini bertujuan untuk mengetahui dampak penerapan UU No.36/2008 terhadap beban pajak UMKM (sebagai Wajib Pajak Pribadi dan Wajib Pajak Badan/Perusahaan) serta pemilihan entitas hukum/legal yang tepat. Penelitian ini merupakan penelitian deskriptif dengan menggunakan data sekunder dari beberapa UMKM yang beroperasi di dalam wilayah kerja Kantor Pelayanan Pajak Malang. Data sekunder diperoleh melalui metode dokumentasi (SPT Tahunan UMKM beserta lampirannya) serta wawancara. Hasil penelitian menunjukkan bahwa tingkatan beban pajak untuk beberapa UMKM sebagai Wajib Pajak Pribadi lebih kecil daripada UMKM sebagai Wajib Pajak Badan untuk tahun 2009 Abstact: Prediction of Implementation Impact of Applying UU No.36/2008 to MSME Tax Expenses. The emergence of UU No.36/2008 representing fourth change about Income Tax in Indonesia. This research aimed to know the impact of applying UU No.36/2008 to MSMEs tax expenses (as Individual Taxpayer and Corporate Taxpayer) and choosing the right legal entity. This is a descriptive research using the secondary data from some MSMEs in working area of The Tax Service Office, Malang. The secondary data obtained by doing documentation (Annual SPT along with its enclosure) and interview. The result indicates that the level tax expenses for several MSMEs as Individual Taxpayer will be smaller than as Corporate Taxpayer for the year of 2009. Â Kata kunci: UU No.36/2008, UMKM, Law Entity

Pengaruh Kualitas Pelayanan Account Representative (Ar) Terhadap Kepuasan Dan Kepatuhan Wajib Pajak Badan (Studi Pada Perusahaan Makanan Di Kota Malang) Pertiwi, Ajeng Rachma; Rusydi, M. Khoiru
AKRUAL: JURNAL AKUNTANSI Vol 4, No 2: AKRUAL: Jurnal Akuntansi (April 2013)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n2.p119-138

AbstractThe objective of this research is to know influence between account representative quality service as an evidence of administration modernization of taxation with the taxpayer satisfaction and the taxpayer compliance. Quality of service was measured based on tangibles, reliability, responsivness, assurance, and empathy responder. Method applied for data analysis used multiple regression analysis. Analysis result of regression model I indicated tangibles, reliability, responsivness, assurance, and empathy variables had no a significant influence to satisfaction of taxpayer. While partially regression model II indicated that tangibles, reliability, responsivness, and empathy variables didnt have significant effect to taxpayer compliance, and assurance variable has an significant effect to taxpayer compliance. This thing means that taxpayer compliance was influenced by assurance variable. If satisfaction and compliance of taxpayer increased, receiving of tax will increase.

Pengaruh Kualitas Pelayanan Account Representative (Ar) Terhadap Kepuasan Dan Kepatuhan Wajib Pajak Badan (Studi Pada Perusahaan Makanan Di Kota Malang) Pertiwi, Ajeng Rachma; Rusydi, M. Khoiru
AKRUAL: JURNAL AKUNTANSI Vol 4, No 2: AKRUAL: Jurnal Akuntansi (April 2013)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n2.p119-138

AbstractThe objective of this research is to know influence between account representative quality service as an evidence of administration modernization of taxation with the taxpayer satisfaction and the taxpayer compliance. Quality of service was measured based on tangibles, reliability, responsivness, assurance, and empathy responder. Method applied for data analysis used multiple regression analysis. Analysis result of regression model I indicated tangibles, reliability, responsivness, assurance, and empathy variables had no a significant influence to satisfaction of taxpayer. While partially regression model II indicated that tangibles, reliability, responsivness, and empathy variables didn't have significant effect to taxpayer compliance, and assurance variable has an significant effect to taxpayer compliance. This thing means that taxpayer compliance was influenced by assurance variable. If satisfaction and compliance of taxpayer increased, receiving of tax will increase.

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