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Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap)
Published by Universitas Katolik Soegijapranata
ISSN : -     EISSN : 2622612X     DOI : 10.24167/jemap
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi, Manajemen, Akuntansi, dan Perpajakan menyajikan tulisan publikasi dosen dan mahasiswa di bidang kajian ekonomi dan kajian bisnis meliputi manajemen, akuntansi dan perpajakan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 88 Documents
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Analisis Sengketa Pajak Pertambahan Nilai Atas Non Funded Income Pada Pengusaha Jasa Perbankan Agus Suharsono
JEMAP Vol 4, No 2: Oktober 2021
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v4i2.3233

Abstract

This study analyzes Value Added Tax disputes on Non-Funded Income at Banking Service Entrepreneurs with a case study of the Supreme Court Reconsideration Decision Number 628/B/PK/PJK/2019 to find out how the Judge decided the dispute. The research method used is juridical normative with statutory, case, and analytical approaches. The data used are laws, Judges' Decisions, and Doctrine. The data were collected by means of document studies, the results of data processing were narrated descriptively with the IREAC law application model: Issues, Rules, Evidence, Application, Conclusion. The results of the research are the tax authorities' opinion that the Selling Agent Fee-Invest Services-Services Priority account as the name implies is income from sales agent service fees as Non-Funded Income which is an object of VAT, Judges based on the evidence in court argued that the account was for banking services that were not objects VAT. In determining taxes, tax authorities are based on formal principles, while judges are based on material principles or the principle of substance over the form. Judges' decisions that are legally enforceable are still a material source of law, and should be used as a consideration for the tax authorities in determining taxes for similar cases so that they do not become tax disputes that must be resolved through acting legal measures that require time, effort and other resources.
Pengaruh Green Product, Servicescape dan Kualitas Layanan terhadap Kepuasan Konsumen pada Resto Berbasis Alam Richardus Bowo Harcahyo; Sentot Suciarto Athanasius; Veronica Kusdiartini
JEMAP Vol 4, No 2: Oktober 2021
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v4i2.3432

Abstract

Restaurant consumers will choose and visit a restaurant if they are satisfied, well served and get what they need at the restaurant. The problem of this research is how the influence of service quality, green product and servicescape on consumer satisfaction. The purpose of this study was to determine the effect of green product, servicescape and service quality on consumer satisfaction at the Surrounding Nature-Based Restaurant. The restaurant's efforts in maintaining customer satisfaction are inseparable from the quality of service provided by the restaurant. In addition, consumers who visit restaurants not only enjoy culinary delights, but also enjoy the servicescape or the natural scenery around the restaurant. Kampoeng Rawa restaurant in Ambarawa is a restaurant in the middle of a stretch of rice fields and just into the middle of Rawapening swamp area and is above the water. The view in the middle of the swamp and water makes the restaurant atmosphere attractive for visitors. This research was a consumer survey of Kampoeng Rawa restaurant visitors who enjoy culinary and the nature around the restaurant. Based on quota accidental sampling, 60 consumer respondents were determined who dine in at the Kampoeng Rawa restaurant during March 2021. The results showed that there was a positive and significant effect of service quality and servicescape variables on restaurant customer satisfaction. Green products do not have a significant effect. Furthermore, sustainable restaurant service management will have an impact on its contribution to the economy of private owners, BUMDES owners and the surrounding community who are employees. A restaurant that is managed by paying attention to the quality of service and an attractive surrounding atmosphere can lead to satisfaction for restaurant consumers.
Likuiditas Saham Dan Kebijakan Dividen: Bukti Dari Lingkungan Yang Menganut Sistem Pajak Tradisional Alexander Natanael Silaban; Hersugondo Hersugondo
JEMAP Vol 4, No 2: Oktober 2021
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v4i2.3335

Abstract

This research has the purpose to identify whether stock liquidity has a correlation with dividend policy on companies that listed in Indonesia stock exchange from 2017 until 2019. After controlling endogenous factor that determining dividend policy, Findings shows that stock liquidity doesn’t have a correlation to dividend policy because Indonesia has conventional tax system. Furthermore, writer finds that profitability and company leverage affect positively dividend policy.
Pengaruh Penerapan Insentif PPh Final UMKM DTP dan Pemahaman Perpajakan Terhadap Kepatuhan WP UMKM Di KPP Pratama Surabaya Sukomanunggal Ery Nurwijayanti; Budiasih Widiastuti
JEMAP Vol 4, No 2: Oktober 2021
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v4i2.3420

Abstract

This study aims to determine the effect of the application of the Micro, Small and Medium Enterprises (MSME) Final PPh incentives borne by the government and the understanding of MSME taxpayers' taxation on MSME taxpayer compliance at KPP Pratama Surabaya Sukomanunggal. The research method used is a quantitative method. Sampling was based on purposive sampling method with 100 respondents. Data collection was done by using a questionnaire. The data obtained were processed using Statistical Product and Service Solutions (SPSS) 25. The results showed that the implementation of MSME Final PPh incentives was borne by the government and the understanding of MSME taxpayers' taxation had an effect on MSME taxpayer compliance.
Faktor Pengaruh Kepuasan Pengguna Aplikasi Elnino Dalam Rangka Pembelajaran Daring Menggunakan Metode End User Computing Satisfaction Budhi Adhiani Christina; Sumanto Sumanto; Mardinawat Mardinawat; Teguh Budhi Santosa; Maharani Rona Makom
JEMAP Vol 5, No 1: April 2022
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v5i1.4235

Abstract

This research is conducted to verify the effect of content (isi), accuracy (akurasi), format (bentuk), ease of use (kemudahan pemakaian), and timeliness (ketepatan waktu) toward the satisfaction of ELNINO application users in Accountant major Polines. The method used in this research is End User Computing Satisfaction (EUCS) with independent variables which consist of content (isi), accuracy (akurasi), format (bentuk), ease of use (kemudahan pemakaian), timeliness (ketepatan waktu), and dependent variable that is user satisfaction. This research is quantitative research using primer and secondary data. Data collection is done with questionnaire and literature review method. The target in this research is students majoring in Accounting in Politeknik Negeri Semarang. In taking samples, this research uses the technique of simple random sampling and the sample used is 100 respondents. The analytical method used in testing the hypothesis is multiple linear regression. The results from this research show that the variables of content, accuracy, ease of use, and timeliness influence user satisfaction of the ELNINO application, whereas the variable format has no effect on user satisfaction of the ELNINO application. In addition, it is found that the variables of content, accuracy, format, ease of use, and timeliness simultaneously affect the satisfaction of ELNINO application users.
Pengaruh Life Cycle Perusahaan Terhadap Tax Avoidance Pada Emiten Bei Periode 2017-2019 Mely Sutanto; Permata Ayu Widyasari
JEMAP Vol 5, No 1: April 2022
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v5i1.3703

Abstract

The study aims to prove the relationship between the firm's life cycle stages and tax avoidance. This study uses Dickinson (2011) model as the proxy of the life cycle stages, which based on cash flow patterns. The sample in this study are 195 companies engaged in the manufacturing sector that listed on the Indonesia Stock Exchange (IDX). The results of regression model shows that firm life cycle stages have a significant determinant on the tendency of companies do tax avoidance. This study is expected to be useful for management, investors, and academics as a guide to make a better decision. 
Studi Kualitatif Persepsi Pengurus Gereja Terhadap Pelaporan Keuangan Berbasis Isak 35 Yusni Warastuti; Clara Susilawati; Sansaloni Butar-Butar; Monika Palupi Murniati
JEMAP Vol 5, No 1: April 2022
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v5i1.4067

Abstract

The church as a non-profit oriented entity accepts donations to fund its service activities and donors do not expect a comparable return of economic benefits. Legitimacy theory can be used to explain the position of the church which has a social contract with the people so that it is still necessary to make accountability. Interpretation of Financial Accounting Standards 35 as a substitute for Statement of Financial Accounting Standards No. 45 is a guideline for non-profit oriented entities to present financial statements, including churches. This study aims to explore the understanding of church managers on the components of financial statements and their usefulness. This study is a qualitative research with a phenomenological approach with five church administrators informants on the implementation of ISAK 35 as of January 1, 2020. The method used in this study used interviews with in-depth interviews. The analysis technique in the study after conducting the interview was transcription, description and interpretation of the data obtained. The results showed that the guidelines used to prepare the financial statements of PSAK 45. Other results, the informants already had a basic understanding, namely being able to mention the main accounts in each financial report and provide an explanation of their use, except for the cash flow statement because this report is not a component of financial statements that served. The existing financial reports are sufficient to be used as a basis for church management, starting from planning, controlling and making decisions.
Analisis Kualitas Pelayanan Jasa Rumah Makan Tahu Pong Dan Mie Keriting Brumbungan Dengan Metode Servqual Devina Nathania Hamdoko; Veronica Kusdiartini
JEMAP Vol 5, No 1: April 2022
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v5i1.3313

Abstract

Service quality was a problem faced by Tahu Pong and Mie Keriting Brumbungan Restaurant because there were consumer complaints about it. This study aimed to determine the gap between expected service and perceived service by consumer, the gap between expected service and management's perception of expected service, and determine the level of importance and performance of restaurant’s service. Method used was servqual through gap analysis number one and five. It was analyzed by Independent Sample t-test to know whether the gaps have significant differences or not. It was used Importance Performance Analysis (IPA) in order to know the level of importance and performance, which was depicted in the Cartesian diagram. The data was primary data obtained by questionnaires. The results found that there was a gap five, meaning the quality of service at the restaurant was not in accordance with consumer expectations. The biggest difference was significant in the tangibles dimension. While the smallest gap lies in the empathy dimension and there was no significant difference. There was no difference between consumer expectations and management's perception of consumer expectations (gap one). In the Importance Performance Analysis, the main priority was to improve on some service quality attributes X1.3, X1.5, X3.1, X3.5, dan X4.5. As for the suggestions for the restaurant in improving the quality of service, namely the leadership to carry out preventive maintenance and breakdown maintenance, provide directions to parking attendants to improve the efficiency of parking space, provide health protocol equipment and provide directions on how to use it properly, recruit new employees as servants. Further research analysis of service quality needed using the entire gap.
Pengaruh Pembebasan Sanksi Administratif Pajak Kendaraan Bermotor Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Roda Dua (R2) (Studi Kasus Pada Kantor Bersama Samsat Lamongan) Rina Febrianti Miftahur Rohmah; Umar Yeni Suyanto; Rina Sulistyowati
JEMAP Vol 5, No 1: April 2022
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v5i1.3629

Abstract

This study aims to examine and analyze the effect of exemption from motor vehicle tax administrative sanctions and service quality on the compliance of two-wheeled motorized vehicle taxpayers at the Lamongan Samsat , either partially or simultaneously. The number of samples used is 100 motor vehicle taxpayers which is calculated using the slovin formula with the method of determining the sample, namely incidental sampling. The data analysis technique used is multiple linear regression analysis using the SPSS 24 program. The results show that partially there is the effect of exemption from motor vehicle tax administrative sanctions and has a positive and significant effect on motor vehicle taxpayer compliance. In the service quality variable there is a positive and significant effect on motor vehicle taxpayer compliance. Meanwhile, simultaneously the exemption of motor vehicle tax administrative sanctions and service quality have a positive and significant impact on the compliance of two-wheeled motorized vehicle taxpayers at the Lamongan Samsat.
Strategi Bertahan Dan Bersaing Pada Usaha Mikro Dan Kecil Kedai Kopi Di Masa Pandemi Covid-19 Di Kota Semarang Tahun 2020 Gavrilla Franzya Handoko; Rogatianus Maryatmo
JEMAP Vol 5, No 1: April 2022
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v5i1.4163

Abstract

This study aims to analyze the business strategy of micro and small coffee shops in Semarang City, related to the impacts and challenges due to the Covid-19 pandemic. A total of fifty (50) coffee shop MSEs were taken as sample. The analytical tool used in this study is the analysis of Cross Tabulation and Chi Square using SPSS 20 software. The results of the study show that the survival strategy was applied by conducting online promotions to reduce physical promotion costs as well as to penetrate new market targets. Then, the coffee shop also lowered the selling price by giving discounts on the products. The competitive strategy implemented by micro and small coffee shops was to create new products which different from their competitors and provide better services according to government policies by implementing health protocols for coffee shops during the Covid-19 pandemic to increase trust in consumers. Coffee shops also implemented sales through delivery applications such as GoFood and GrabFood to add new target markets.

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