Browsing by Author "Purnamasari, Dyah"

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    DEFERRED TAX EXPENSES, DEFERRED TAX ASSETS AND TAX PLANNING ON EARNING MANAGEMENT (CASE STUDY OF PROPERTY, REAL ESTATE AND BUILDING CONSTRUCTION SERVICE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE DURING 2016-2018)
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 2, 2020) Mulyati, Yati; Sari, Diana; Purnamasari, Dyah; Mariana, Citra; Tambuati, Hesty Juni
    Financial statements presented by companies to stakeholders and tax authorities must provide assurance that no earnings management practices are in place. This study aims to prove whether earnings management is affected by deferred tax expense, deferred tax assets and tax planning. The data used in this study were sourced from financial statements in the Property, Real Estate and Building Construction Service Companies listed on the Indonesia Stock Exchange during 2015-2018. Purposive sampling is a method used in sample selection, so that the selected sample of 40 samples are collected and analyzed using multiple regression analysis. From the observed sampling, the results of the study prove that the deferred tax burden affects earnings management, while the deferred tax assets and tax planning do not affect earnings management
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    THE EFFECT OF DEFERRED TAX EXPENSES ON EARNINGS MANAGEMENT
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Purnamasari, Dyah; Hadi, Dudi Abdul; Sukmawati, Fitri
    This study is entitled "The Effect of Deferred Tax Expenses on Earnings Management". Companies always look for loopholes to prevent small tax profits from being paid and increase profits to attract investors. This can be used as information in financial statements to look good. This study aims to analyze the effect of Deferred Tax Expenses on Earnings Management (Study on Automotive Sub Sector Manufacturing Companies listed on the Stock Exchange for the period 2014-2018). The data used in this study comes from audited financial statements at 7 companies listed on the Indonesia Stock Exchange for the period 2014-2018. The research method used in this study is a descriptive research method with a quantitative approach. The sampling technique used is nonprobability sampling, samples are taken by purposive sampling technique.
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    THE EFFECT OF SELF-ASSESSMENT SYSTEM, TAX SANCTIONS ON TAX COMPLIANCE WITH INDIVIDUAL TAXPAYERS IN THE CITY OF BANDUNG
    (Solid State Technology Volume: 63 Issue: 3, 2020) Abdillah, Yani; Rahmawati, Tika; Purnamasari, Dyah
    The purpose of this study was to determine the effect of the Self Assessment System, Tax Sanctions on Tax Compliance of Individual Taxpayers in the city of Bandung. In this study the method used is a quantitative method with descriptive and verification approaches. In this study the population is registered taxpayers at the Bandung City Pratama tax service office Bandung Tegallega, Bandung Cibeunying, Bandung Karees, Bandung Bojonegara and Bandung Cicadas. The sample used was 400 taxpayers with the sampling technique using simple random sampling. The sample in this study was conducted by distributing questionnaires to taxpayers in each tax office. All variable data are normally distributed so that they qualify to be able to use multiple linear regression analysis. In testing the research hypothesis is the t test. coefficient of correlation and determination analysis. The Self Assessment System and Tax Sanctions have a significant effect on individual taxpayer compliance in this study.
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    THE EFFECTS OF EXCHANGE RATE AND INFLATION TOWARD TAX REVENUE (EMPIRICAL STUDY OF BANK INDONESIA FOR THE PERIOD OF 2013 - 2017)
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 2, 2020) Mulyati, Yati; Arnan, Sendi Gusnandar; Purnamasari, Dyah; Mariana, Citra
    Tax as a function of budget always tries to increase tax revenue to run the life wheel of a country. Many factors can influence in increasing tax revenue. This research was conducted to find out how much influence partially from the exchange rate and inflation factors that occur in increasing tax revenue. The data used in this study are time series data sourced from the Central Statistics Agency and the Ministry of Finance. The Saturated sample is the method used in sample selection so that the entire sample used during the observation period 2 samples were selected as many as 60 samples were collected and analyzed using multiple regression analysis. inflation affects tax revenue.
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    THE EFFECTS OF SELF-ASSESSMENT SYSTEM AND TAX COLLECTION LETTER ON VALUE ADDED TAX REVENUE AT THE BANDUNG CIBEUNYING PRIMARY TAX SERVICE OFFICE
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Purnamasari, Dyah
    This study aims to find out how the effect of the effect of self-assessment system and tax collection on tax added tax revenue at the Bandung Cibeunying Primary Tax Service Office. The object of this research is self assessment system and tax collection letter on value aded tax revenue. The research method used in this study is descriptive and verification methods. Data analysis used in this study is multiple linear regression analysis at a significance level of 5%. Research results show that self assessment systems and tax collection letters have an effect on value added tax revenue. So the higher the self assessment system and tax collection letter, the more value added tax revenue.
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    IMPLEMENTATION OF E-FILING INFORMATION SYSTEM AS A PUBLIC POLICY FORM IN INCREASING TAXPAYER COMPLIANCE
    (Solid State Technology Volume: 63 Issue: 4, 2020) Purnamasari, Dyah; Tahir, Rusdin; Sudaryo, Yoyo
    Taxation has become the main source of state revenue to implement National Development as an ongoing and continuous activity, to improve people's welfare both materially and spiritually. This research objective reveals the e-filing Information System Implementation Strategy in optimizing Taxpayer Compliance. The research method using a model obtained from the phenomena in the field formed is based on partial theories between models, so that from some of the supporting theories a model is obtained. The approach used is hermeneutical phenomenology. Research subjects of tax and taxpayers, objects of research strategies for implementing e-filing information systems, and taxpayer compliance. This research was conducted in the Office of the Directorate General of Taxes in West Java from 2016-2018. The results of this study provide a conclusion: The strategy for implementing e-filing information systems has been quite good and supportive and is still relevant to the results of previous studies. However, the strategy for implementing the e-filing information system has not been able to improve the compliance of corporate and private taxpayers to the full; Taxpayer Compliance conditions in fulfilling their obligations are considered low; the strategy of implementing the e-filing information system plays a role in optimizing taxpayer compliance, on the one hand, taxpayer compliance decreases, but not as a result of unsuccessful e-filing information systems, Taxpayer compliance plays a role in maximizing state tax revenues
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    THE INFLUENCE OF PROFITABILITY AND LEVERAGE TOWARDS TAX AGGRESSIVENESS (Empirical Study of Manufacturing Corporates in the Sector of Consumer Goods Listed on the IDX in the Period of 2016-2018)
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Purnamasari, Dyah; Mulyati, Yati; Sanjaya, Sani
    This research points to dictate the effect of profitability and leverage on tax aggressiveness in the consumer goods manufacturing corporates listed on the IDX in the 2016-2018 period. The research method used in this study is the experimental method. The population in this study consisted of 56 manufacturing corporates in the consumer goods sector and corporates that were sampled in this study were 16 corporates. The results showed that profitability and leverage had a partial and simultaneous effect on tax aggressiveness in the consumer goods manufacturing corporates listed on the IDX for the period of 2016-2018. The magnitude of the effect of simultaneous profitability and leverage on tax aggressiveness is 80.5678%.
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    TYPES OF SUKUK AND COMPANY PROFITABILITY IN INDONESIA
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Hadi, Dudi Abdul; Rachman, Andry Arifian; Mulyati, Yati; Purnamasari, Dyah; Arwaty, Dini
    The company's ability to generate profits must be high so that the company can continue to run its business. The ability to generate profits is called profitability. Profitability can be increased one of them by adding funds. Sukuk in Indonesia has now become one of the alternative sharia fund withdrawals that are of interest to the company. Sukuk are issued using different contracts. The diversity of the types of contracts that underlie sukuk certainly has different advantages. The diversity of sukuk contract types and their effects on profitability is the research objective to be achieved in this study. The study was conducted with an explanatory method. Data collected for profitability is secondary in the form of Return on Assets (ROA) collected from the financial statements of companies that issue sukuk. While the types of sukuk are also taken from sukuk statistical data published by the Indonesian stock exchange. Data were analyzed using chi square. The results showed that the type of sukuk affects the company and ultimately affects the profitability of the company.