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REALISASI PAJAK RESTORAN DAN KONTRIBUSINYA TERHADAP PENDAPATAN PAJAK DAERAH KOTA MADIUN (Studi tentang Peningkatan Realisasi Pajak Restoran di Dinas Pendapatan Daerah Kota Madiun) Pramesti, Patria Titianhardi; Susilo, Heru; Saifi, Muhammad
Jurnal Mahasiswa Perpajakan Vol 9, No 1 (2016)
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Taxes are one source of state revenue that is used to carry out the development to all theÂ Indonesians. Taxes levy on the citizens of Indonesia and become one of the obligations that can be imposed billing by the public together with the government. Therefore the role of the people of each region in the financing of regional development should grow by increasing public awareness about their obligation to pay taxes. This study aims to determine the contribution of restaurant tax, restaurant tax effectiveness, as well as the efforts made by Dinas Pendapatan Daerah to increased Restaurant Taxes. This research applies descriptive study with qualitative approach. The results show the average contribution of tax revenue to the local tax restaurant Madiun for five years at 7.57%, which means much less contribution. Through the analysis of effectiveness, Tax Restaurants are at an average of 123.88%, which indicates a very effective criteria. Dinas Pendapatan Daerah makes several attempts intensification and extension of tax the taxpayer, but these efforts have not been maximized.Â Keywords: Restaurant Tax, Local Tax, Contribution, Effectiveness. Abstrak Pajak merupakan salah satu sumber penerimaan Negara yang digunakan untuk melaksanakan pembangunan bagi seluruh rakyat Indonesia. Pajak dipungut dari warga Negara Indonesia dan menjadi salah satu kewajiban yang dapat dipaksakan penagihannya oleh masyarakat bersama-sama pemerintah. Oleh karena itu peran masyarakat masing-masing daerah dalam pembiayaan pembangunan daerah harus terus ditumbuhkan dengan meningkatkan kesadaran masyarakat tentang kewajibannya membayar pajak. Penelitian ini bertujuan untuk mengetahui kontribusi Pajak Restoran, efektivitas Pajak Restoran, serta upaya yang dilakukan oleh Dinas Pendapatan Daerah Kota Madiun dalam melakukan peningkatan penerimaan Pajak Restoran. Penelitian ini mengarah pada penelitian deskriptif dengan pendekatan kualitatif. Hasil penelitian ini menunjukkan rata-rata kontribusi penerimaan pajak restoran terhadap pajak daerah Kota Madiun selama lima tahun sebesar 7,57% yang artinya sangat kurang kontribusinya, dikarenakan target pajak restoran kurang valid. Melalui analisis Efektivitas, Pajak Restoran berada pada rata-rata 123,88% yang menunjukkan kriteria sangat efektif. Dinas Pendapatan Daerah melakukan beberapa upaya intensifikasi pajak dan ekstensifikasi wajib pajak, namun upaya tersebut belum maksimal. Kata kunci: Pajak Restoran, Pajak Daerah, Kontribusi, Effektivitas.

ANALISIS PELAKSANAAN PEMERIKSAAN PAJAK DALAM PENCAPAIAN TARGET PENERIMAAN PAJAK (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Blitar) Rahman, Afrida Lindia; Astuti, Endang Siti; Saifi, Muhammad
Jurnal Mahasiswa Perpajakan Vol 9, No 1 (2016)
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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This study is conducted to imvestigate the implementation of tax audits, supporting factors and inhibitor factors of the implementation of tax audit, conducted by the tax office of pratama Blitar. Data sources in this are interviewing the inspection division as primary data, and data documentation as secondary data. The result of this study indicate that the implementation of tax audit conducted by the tax office of paratama Blitar is in accordance with the existing regulations. Supporting factors are in the information of the taxpayer, the quality of human resources, facilities and infrastructure, confirmation with a third party. Inhibitor factors are the limited number of the inspection team, the taxpayer still has lack knowledge of the taxation legislation, there is limited data and evidence, lack awareness and lack cooperative taxpayer. Keywords: Implementation, Audit , Tax Revenue Target Achievement Abstrak Penelitian ini dilakukan untuk mengetahui pelaksanaan pemeriksaan pajak, faktor-faktor pendukung dan faktor-faktor penghambat pelaksanaan pemeriksaan pajak yang dilakukan oleh Kantor Pelayanan Pajak Pratama Blitar. Sumber data dalam penelitian ini yang digunakan adalah melakukan wawancara kepada seksi pemeriksaan sebagai data primer dan data-data dokumentasi sebagai data sekunder. Hasil penelitian ini menunjukan bahwa pelaksanaan pemeriksaan pajak yang dilakukan oleh Kantor Pelayanan Pajak Pratama Blitar sudah sesuai dengan peraturan yang ada. Informasi tentang Wajib Pajak, kualitas Sumber Daya Manusia, sarana dan prasana, melakukan konfirmasi pihak ketiga merupakan faktor-faktor pendukung. Terbatasnya jumlah tim pemeriksa, pengetahuan Wajib Pajak masih rendah terhadap undang-undang perpajakan, terbatasnya data dan bukti, tidak adanya kesadaran dan tidak kooperatif Wajib Pajak merupakan faktor-faktor penghambat. Keywords: Pelaksanaan, Pemeriksaan, Pencapaian Target Penerimaan Pajak

The Effect of Company Characteristics and Cooperate Social Responsibility on Company Financial Performance ZA, Zahroh; Suhadak, Suhadak; Saifi, Muhammad; Firdausi, Nila
JPAS (Journal of Public Administration Studies) Vol 5, No 1 (2020)
Publisher : FIA UB

Increased intense global competition has made CSR as a topic that must be considered by business people, especially for companies that carry out activities related to natural resources. The rationality for this statement is that CSR has become one of the company's responsibilities to stakeholders, and company characteristics are an inherent risk inherent in the company. All of this is related to the company's financial performance. Various previous studies have been conducted to discuss the effect of company characteristics and CSR on company financial performance, but give different results. The purpose of this study was to obtain empirical evidence of the influence of company characteristics and CSR on the financial performance of companies listed on the Indonesia Stock Exchange (BEI) in 2012-2016. The study population was natural resource companies listed on the BEI 2012-2016 of 43 companies, with through specific criteria obtained a sample of 32 companies. The results showed that company characteristics significantly influence the company's financial performance as well as CSR significantly influence the company's financial performance.

THE EFFECT OF FINANCIAL POLICY ON THE PERFORMANCE OF INDUSTRIAL COMPANIES IN THE INSURANCE SUB-SECTOR IN INDONESIA Muhammad Saifi
Jurnal Aplikasi Manajemen Vol 19, No 4 (2021)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2021.019.04.19

Companies with good profitability will have better abilities to fund their dividends and investments. Companies experiencing a lack of funding to fund dividend payments and fund investments can use external funding through leverage. The object of this study is the industrial company of the insurance sub-sector; the selection of this object is based on the idea that insurance as a financial product is supposed to give an assurance to its customers regarding the promised coverage. This study is purposed to examine and explain the effect of financial policy on the company and its performance. The analytical method used is Partial Least Square with purposive sampling technique. The sample used is insurance companies listed on the IDX during the 2017-2019 period. Variables used in this study regarding the effect of financial policies on a company's performance are investment opportunity set, dividend policy, capital structure, and firm value. Based on the analysis results, it is shown that the mediation of Capital Structure and Dividend Policy give a significant positive effect on a company's performance as reflected in the firm value obtained. Thus good financial policies can be used as a strategy to attract investors' interest. The results of this study are expected to benefit the company's leadership in optimizing the company's value through the established financial policies.

INVESTMENT OPPORTUNITY AND PERFORMANCE OF MANUFACTURING COMPANY IN INDONESIA Muhammad Saifi
Jurnal Aplikasi Manajemen Vol 15, No 3 (2017)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

This study aims to examine and explain the effect of Market to Book Value of Equity, Ratio of Depreciation to Firm Value, and Ratio of capital expenditure to book value of assets simultaneously to company performance are proxied by return on investment (ROI). In addition, this study also aims to determine the most dominant influence. The sample used in this study are 8 companies of Textile and Garment Sub-sector which go public in Indonesia Stock Exchange and got a total of 40 pooling data for period 2010-2014. This study uses the method of financial ratio analysis, descriptive statistical analysis, and inferential statistical analysis. The result of the study shows that the contribution of Market to Book Value of Equity, Ratio of Depreciation to Firm Value, and Ratio of capital expenditure to book value of assets simultaneously to company performance are proxied by return on investment (ROI) equal to 42.2%. Estimation results can be seen that the variable that has the largest standardization coefficient is the variable Market to Book Value of Equity. Thus, Market to Book Value of Equity has the most dominant influence on return on investment (ROI).

Pengaruh Modal Intelektual, Set Kesempatan Investasi Terhadap Kinerja Keuangan Dan Nilai Perusahaan Makanan dan Minumam Yang Terdaftar Pada BEI Periode 2012-2016 Nurul Mufida; Muhammad Saifi; Ari Darmawan

Publisher : Universitas Yudharta Pasuruan

In addition to increasing intangible assets, the company will also see the future by implementing policies regarding investment decisions to increase company performance and company value. For this reason, the purpose of this study is to examine the effect of intellectual capital, investment opportunity sets on company performance and firm value in food and beverage companies listed on the IDX for the period 2012-2106. The study population numbered 14 companies, while the sample used in this study was taken using purposive sampling, the number of samples taken in this research proposal is 11 samples that meet the criteria used. This study uses path analysis. The results of this study indicate that intellectual capital has no significant effect on financial performance, negative intellectual capital is not significant towards firm value, the investment opportunity set has a negative effect on financial performance. The investment opportunity set has a positive and significant effect on firm value, financial performance has a significant positive effect on firm value. ___________________________________________________________________ Perusahaan selain meingkatkan intangible asset, disisi lain perusahaan juga akan melihat masa depan dengan melakukan kebijakan mengenai keputusan investasi untuk menigkatkan kinerja perusahaan dan nilai perusahaan. Untuk itu tujuan penelitian ini adalah menguji pengaruh modal intelektual, set kesempatan investasi terhadap kinerja perusahaan dan nilai perusahaan pada perusahaan makanan dan minuman yang terdaftar pada BEI periode 2012-2106. Populasi penelitian berjumlah dengan jumlah 14 perusahaan, sedangkan Sampel yang digunakan dalam penelitian ini diambil dengan menggunakan purposive sampling, banyaknya sampel yang diambil dalam usulan penelitian ini adalah 11 sampel yang memenuhi kriteria yang digunakan. penelitian ini menggunakan analisis jalur (path analysis), Hasil penelitian ini menunjukkan modal intelektual tidak berpengaruh signifikan terhadap kinerja keuangan, modal intelektual negatif tidak signifikan terhadap nilai perusahaan, set kesempatan investasi berpengaruh negative pada kinerja keuangan. Set kesempatan investasi berpengaruh positif dan signifikan terhadap nilai perusahaan, kinerja keuangan berpengaruh positif signifikan terhadap nilai perusahaan.

KEIKATAN KERJA DAN IKLIM ORGANISASI Muhammad Saifi
PROFIT: JURNAL ADMINISTRASI BISNIS Vol. 1 No. 1 (2007): PROFIT : Jurnal Administrasi Bisnis
Publisher : FIA UB

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There are two meaning of organization commitment. First, attitude which individu identify itself on goals and values of organization. Second, behavior which individu is involved in organization activities and then shows their loyally. Some factors that influence the relation between individu and their organization are organizational factors (promotion and salary system, form of organization, etc), job environment factors (interaction design of each group in organization,), essential/substancial job (autonomy, role, job description, authority dc,) and individual factors (age, personality, motivation, etc,). Keywords. Organization commitment, goals and values of organization, job environment factors, organizational and individual factors.

PENGARUH APLIKASI SISTEM INFORMASI MANAJEMEN (SIM) TERHADAP KINERJA KARYAWAN (Studi Kasus pada Usaha Kecil Menengah Bidang Usaha Warnet di Kota Malang) Tri Wahyu Widodo; Siti Ragil Handayani; Muhammad Saifi
PROFIT: JURNAL ADMINISTRASI BISNIS Vol. 7 No. 1 (2013): PROFIT : Jurnal Administrasi Bisnis
Publisher : FIA UB

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AbstrakPenelitian ini bertujuan menganalisis dan menjelaskan pengaruh aplikasi Sistem Informasi Manajemen (SIM) terhadap kinerja karyawan pada Usaha Kecil Menengah (UKM) bidang usaha warung internet (warnet) yang menggunakan sistem informasi biling yang bersifat wajib (mandatory) di kota Malang. Sampel dalam penelitian ini berjumlah 69 warnet. Metode analisa data adalah Partial Least Square (PLS) salah satu metode alternatif Structured Equation Modeling (SEM). Hasil penelitian menunjukkan bahwa Kualitas Sistem berpengaruh langsung positif tidak signifikan terhadap Penggunaan, dan Kinerja Individu, berpengaruh langsung positif signifikan terhadap Kepuasan Pengguna, Kualitas Sistem juga berpengaruh tidak langsung terhadap Kinerja Individu melalui Penggunaan maupun Kepuasan Pengguna. Kualitas Sistem berpengaruh langsung positif tidak signifikan dan tidak langsung terhadap Kinerja Organisasi melalui Penggunaan, Kepuasan Pengguna dan Kinerja Individu. Kualitas Informasi berpengaruh langsung positif signifikan terhadap Kinerja Individu, serta berpengaruh langsung positif tidak signifikan terhadap Kepuasan Pengguna dan Penggunaan. Kualitas Informasi juga berpengaruh tidak langsung terhadap Kinerja Individu melalui Penggunaan dan Kepuasan Pengguna. Kualitas Informasi berpengaruh langsung dan pengaruh tidak langsung terhadap Kinerja Organisasi, melalui Penggunaan, Kepuasan pengguna dan Kinerja Individu. Penggunaan berpengaruh langsung dan tidak langsung terhadap variabel Kinerja Organisasi, melalui Kinerja Individu. Kepuasan Pengguna berpengaruh langsung dan tidak langsung terhadap Kinerja Organisasi, melalui variabel Kinerja Individu. Kata Kunci: Kesuksesan Sistem Informasi, Kualitas Sistem, Kualitas Infrormasi, Penggunaan Sistem, Kepuasan Pengguna Sistem, Kinerja Individu, Kinerja Organisasi.AbstractThis study aims to analyze and explain the effect of application of Management Information System (MIS) on the performance of employees at small and medium (SME) business sector internet cafes (cafe) using billing information system which is compulsory (mandatory) in the city of Malang. The sample in this study amounted to 69 cafe. Data analysis method is Partial Least Square (PLS) is one of the alternative methods of Structured Equation Modeling (SEM). The results showed that Quality Systems is not significant positive direct effect on use, and individual performance, significant positive direct influence on User Satisfaction, Quality Systems also indirect effect on performance through the use of individual and User Satisfaction. Quality Systems insignificant positive impact directly and indirectly on Organizational Performance through Use, User Satisfaction and Individual Performance. Quality information is significant positive direct effect on individual performance, as well as no significant positive direct effect on User Satisfaction and Usage. Information quality is also an indirect effect on performance through the use of individual and User Experience. Information quality direct effect and indirect effect on Organizational Performance, through use, user satisfaction and individual performance. The use of direct and indirect influence on the variable Organizational Performance through Individual Performance. User satisfaction directly and indirectly affect the performance of organizations through individual performance variables.Keywords: Success Information Systems, Quality Systems, Quality Infrormasi, Use of System, System User Satisfaction, Individual Performance, Organizational Performance.

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