Browsing by Author "Sari, Diana"

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    AKUNTANSI UNTUK PAJAK PENGHASILAN
    (Jurnal Bisnis, Manajemen & Ekonomi Vol 7 No. 1, Universitas Widyatama, 2005) Sari, Diana
    Akuntansi Pajak Penghasilan secara komprehensif telah diatur dalam PSAK 46. Meskipun sudah disahkan sejak tahun 1997, namun implementasi dari PSAK No 46 masih sering menciptakan kendala tersendiri bagi para akuntan. Banyak dari kita yang sudah lupa atau bahkan belum mengerti bahwa pajak berdasarkan 'hidupnya' pada akuntansi alias pembukuan. Dalam praktik keseharian memenuhi kewajiban menjalankan hak perpajakan kita sering lupa mengaitkan perpajakan dengan logika akuntansi, yang teringat acapkali adalah pasal dan ayat dari berbagai peraturan perpajakan.
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    ANALISIS POTENSI PENERIMAAN, EFEKTIFITAS DAN TAX EFFORT PAJAK PENERANGAN JALAN SERTA PENGARUH PAJAK PENERANGAN JALAN TERHADAP PENDAPATAN ASLI DAERAH (Studi Kasus pada Dinas Pendapatan Daerah Kota Bandung)
    (Universitas Widyatama, 2012-03-27) Fadhilah, Wirdatul; Sari, Diana
    Street-Lightning Tax represents one of the Local Original Income (PAD) for Bandung City. The objectives of this research are to analysis potency, effectiveness and tax effort of street-lightning tax; to know about the effect of potency, effectiveness and tax effort toward street-lightning tax income––both partial and simultan; and to know about the effect of street-lightning tax toward PAD. This research was held at Dinas Pendapatan Daerah Kota Bandung.
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    ANALYSIS OF IMPLEMENTATION CORPORATE SOCIAL RESPONSIBILITY TOWARD THE RATE OF INCOME TAX PAYABLE OF CORPORATE TAXPAYERS
    (2010) Sari, Diana; Rachmawati, Rima
    After reformation, there are negative events strike down company, the companies are protested, sacrileged or destroyed by the people around the location of factories. It should be valuable experince for the owner and management of the company to pay better attention and resposibility to society, especially, who live around the location of company. The goverment attention as the regulator party has accomodate social demands in order that the company parties play a role in keeping hamonic social envoronment which is stated in Law of Republic of Indonesia Number 40 year 2007 concerning to Limited Liability Company, on Article 74 stating that companies which are running their business in the field and/or concerning to natural resources are abliged to do social and environmental reponsibilities. Concerning to above matter, Directorate General of Taxation issues insentive tax which allows expenditures (funds of scholarship, apprentice and training along with contribution for overcoming national disasters, conducting research and development, building social infrastructures, education facilities and sport development) social responsibility as the alleviation of income tax. The expenditure as alleviation of income tax has been ruled in article 6 subsection 1 The Law of Income Tax Number 36 year 2008. The object of this research is the financial report applying Corporate Social Responsibility. The main topic is how far the application of Corporate Social Responsibility is able to economize the expenditure of income tax payable of corporate taxpayer. To find out the solution of the main topic above, this research applying hypothesis that the rate of income tax payable of corporate taxpayer which is counted before the application of Corporate Social Responsibility is higher than after the application of Corporate Social Responsibility. The verification is carried out by comparing income tax payable before the application Corporate Social Responsibility to after the application of Corporate Social Responsibility. Based on the result of analysis, it can be proved that the application of Corporate Social Responsibility is able to give tax-saving for seven years as much as Rp. 121,224,800 or about 2.7% per year.
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    ANALYSIS OF TAX GAP (With Special Reference to Indonesia)
    (Jour of Adv Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Sari, Diana
    The purpose of this paper is to know the tax gap that occurred in Indonesia and analyze it. Tax revenues make the largest contribution to state revenues, but their performance shows unsatisfactory results. This is because the increase in revenue is not followed by taxpayer compliance in paying taxes which in the self-assessment system are the backbone of national income. As a result, there is a tax gap in the national income system. Tax avoidance to minimize the contribution of taxpayers to tax revenues is a conducive condition for the tax gap in Indonesia. The tax gap can also be seen from the low tax ratio in Indonesia which shows that there is still potential that has not been taxed. Efforts to reduce growth from underground economic activities should be the government's concern to minimize the tax gap.
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    CORPORATE SOCIAL RESPONSIBILTY (CSR) IN INDONESIA TAX REGULATIONS
    (CPSSOFT, 2010-02-23) Sari, Diana; Lasniroha, Tetty
    Corporate Social Responsibility is company moral responsibility to society. Corporate Social Responsibility is company moral responsibility to society. Responsibility moral to society of where company runs its activity. Moral responsibility to society of where company runs its activity. Corporate not only should concern about their achievement on profit, but also concern about their responsibility to their people and environment. CSR is the program that provide a lot of contributions in solving social problems in job opportunities, health, education, economy and the environment. Furthermore, the have to obey the rules and regulations set by government. The different types of social responsibility programs need different treatment of their taxation. Corporate should not only concern about their achievement on profits, but also concern about their responsibility to their people and environment. CSR is the program that provide a lot of contributions in solving social problems in job opportunities, health, education, economy and the environment. Furthermore, the have to obey the rules and regulations set by government. The different types of social responsibility programs need different treatment of their taxation. This paper described the various types of CSR program and its treatments according to tax regulation in Indonesia This paper described the various types of CSR programs and its treatments according to tax regulations in Indonesia
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    DAMPAK REEVALUASI AKTIVA TETAP PERUSAHAAN DARI SUDUT PERPAJAKAN
    (STIEB Bandung, 1999) Sari, Diana
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    DEBT COVENANT AND EXCHANGE RATE ON TAX AVOIDANCE (An Empirical Study of Manufacturing Companies on the Indonesia Stock Exchange in 2012-2017)
    (Solid State Technology Volume: 63 Issue: 3, 2020) Sari, Diana; Hadiani, Ananda; Lestari, Nurul Yunita
    The purpose of this study was to examine the effect of debt covenants and exchange rates on tax avoidance. This study uses an explanatory method, and uses secondary data in financial reports or annual reports. The population in this study were 125 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2012-2017 and the research sample was 46 companies with a purposive sampling method. Data analysis used in this research is logistic regression analysis method. The program used to analyze the data is Eviews version 9. The results of the analysis in this study indicate that debt covenants and exchange rates have an effect on tax avoidance.
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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 CUSTOMERS VALUE ON TOURIST PURCHASE SATISFACTION (Case Study on West Java MSMEs)
    (Solid State Technology Volume: 63 Issue: 5, 2020) Utarsih, Henny; Suryana, Yuyus; Sucherly; Sari, Diana
    The study purposed in perceiving and analyzing the Tourist Customers Value on the purchasing decision of small-medium enterprises tourism in West Java. The research method applied in this research were descriptive and verification. The data were obtained from 100 participants. The sampling method used in this research was non-probability sampling technique; and the method of data obtaining was using purposive sampling method. Data analysis was performed with SmartPLS version 3.0 software. In this research, the outer and inner model data measurement techniques were applied and also generated the hypothesis testing. Based on the results of the study, it could be inferred that the Customer Value had a significant influence on Purchasing Decisions; it led to a concept where the better the MSME’s customers value in the tourism aspect, the higher the purchasing decision.
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    EFFECT OF DEBT CONTRACTS NEGOTIATION TOWARD COMPANY TO PERFORM REVALUATION OF FIXED ASSETS AND ITS IMPLICATIONS TOWARD INCOME TAX EXPENSE
    (International Conference on Business and Social Sciences, International Sysposium on Education, Psycology, Society and Tourism, International Conference on Business and Social Sciences, 2013-06-28) Sherlita, Erly; Sari, Diana; Permana, Yudhistian Rosavelly Putra
    The purpose of this study was to empirically test the effect of negotiating debt contracts (through the level of leverage, the level of secured borrowings and decrease in cash flow from operating activities) as well as the company size against the company on administering the revaluation of fixed asset and the implication on income tax expense. The population of this study focused on the companies that were listed in Indonesian Stock Exchange in 2010. Based on this list, there were 5 companies that administered the revaluation on fixed assets in 2010. As for the companies that did not administer the revaluation of fixed assets, the researcher processed all samples with purposive sampling method. Furthermore, this research also used the secondary data obtained from the Indonesian Stock Exchange. Statistical tests performed used the logistic regression analysis and simple linear regression analysis.The result of the study showed that the level of leverage and the company size had a positive and significant effect on the rate of 10% of the company to administer the revaluation of fixed assets. On the contrary, the level of secured borrowings had a negative and insignificant effect for the company to administer the revaluation of fixed assets although it was originally predicted to be positive. The study also discovered that the decrease in cash flow from operating activities had a positive and insignificant effect for the company to administer the revaluation of fixed assets which overlooked the original prediction to be negative. Revaluation of fixed assets resulted in increased amount of depreciation expense over the useful life of assets, which in turn will reduce taxable income and income tax expense.
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    THE EFFECT OF GCG, PROFITABILITY, AND LEVERAGE MECHANISM ON COMPANY VALUES IN MANUFACTURING THE FIRM LISTED ON BEI 2015-2017 PERIOD (Study on Manufacturing Firms Listed on BEI 2015-2017 Period)
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Silviana; Sari, Diana; Fadjar, Achmad; Nuryaman
    The company has long-term goal is to maximize shareholder wealth. Maximizing shareholder wealth can be reached by maximizing the present value. This study aims to prove the influence of Mechanisme Good Corporate Governance (GCG), Profitability, and Leverage Against Firm Value on Manufacture Companies Listed on IDX Period 2015-1017. The population in this study is the annual report of companies listed on the IDX period 2015-2017. Sampling method with purposive sampling method, with some predetermined criteria, the number of samples is 113 manufacture companies. Data analysis techniques used in this study is multiple linear regression analysis. The method of analysis used in this study using multiple linear regression. The results of this study simultaneously indicate a significant influence between GCG, Profitability, and Leverage to Corporate Value. And partially show GCG proxied by using independent board of commissioners, the board of directors significantly influence the firm value. Profitability which proxied by using Return on Asset, Return on Equity and Leverage significantly influence the firm value. However, GCG which is proxied using managerial ownership, audit committe, and leverage shows no significant effect on firm value.
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    THE EFFECT OF THE PERCEIVED ROLE OF ETHICS AND SOCIAL RESPONSIBILITY, MACHIAVELLIANISM, AND ETHICAL CONSIDERATIONS TAX CONSULTANTS ON ETHICAL DECISION MAKING
    (Solid State Technology Volume: 63 Issue: 4, 2020) Sari, Diana; Novitry, Egidia; Sugiharto, Toni; Saudi, Mohd Haizam
    The behavior (practice) of a tax consultant is influenced by many factors in carrying out his profession. The factors can be individual or situational factors. Individual factors such as the perceived role of ethics and social responsibility, Machiavellianism and ethical considerations are factors that need to be considered by tax consultants as a profession that provides services to the community so that professional ethics education is needed for tax consultants in order to determine the correct actions. Appropriate when faced with a problem. Ethical decisions are considered important in the tax cycle because they will later affect the size of state revenues from the taxation sector. This study attempts to examine several individual and situational factors that are thought to influence the tax consultant's ethical decision making. The perceived role of ethics and social responsibility, Machiavellianism and ethical considerations are the variables used in this study. The results showed that 67.9% of ethical decision making was influenced by the variables in this study, while the rest was the influence of other variables not examined in this study. It is also known that Machiavellianism of the variable provides the most dominant contribution to ethical decision making in tax consultants registered with the Bandung Branch of the Indonesian Tax Consultants Association.
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    EFFECTS OF CAPITAL INTENSITY, THIN CAPITALIZATION AND FAMILY OWNERSHIP ON TAX AVOIDANCE (In Manufacturing Companies Listed on the Indonesian Stock Exchange 2013-2017)
    (Solid State Technology Volume: 63 Issue: 4, 2020) Juliansah, Irvan; Rachdian, Anissa Apriliani; Sari, Diana
    This study aims to analyze the effects of capital intensity, thin capitalization and family ownership on tax avoidance. The unit of analysis is manufacturing companies listed on the Indonesia Stock Exchange for the period of 2013- 2017, with a total of 235 samples through sampling techniques. There are two ways in analyzing data, namely quantitative and qualitative. Firstly, quantitative analysis consists of two methods, namely regression and correlation with the SPSS v.21 Software program. Secondly, qualitative analysis, based on theory and rationality, is used to complement quantitative analysis results. The results indicate that Tax Avoidance is partially influenced by Capital Intensity (2.54%), Thin Capitalization (3.37%) and by Family Ownership (13.11%).
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    EXCHANGE RATE AND INFLATION TO TAX REVENUE
    (Solid State Technology Volume: 63 Issue: 3, 2020) Sari, Diana; Sofyan, Dadi; Malik, Rifki Abdul
    The purpose of this study is to analyze the influence of exchange rate and inflation to tax revenue, both partially and simultaneously. The variables tested in this study are exchange rate and inflation as the independent variable (X) and tax revenue as a dependent variable (Y). Population and samples used in this study are the data of exchange rate, inflation, and tax revenue on period 2013 until 2019. The research method used in this study is verification investigation with causality relationship. This study uses the method of multiple linear regression analysis with a significant level is 5%, using E-Views10. The results of this study show that partially exchange rate and inflation have a significant effect on tax revenue. Furthermore, the result of simultaneous testing show that exchange rate and inflation have a significant effect on tax revenue.
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    IMPROVING THE QUALITY OF LEARNING WITH ACTIVE E-LEARNING METHOD TO IMPROVE STUDENT'S SOFT SKILLS AND HARD SKILLS
    (Universitas Widyatama, 2014-02-14) Utomo, Rochmad Bayu; Sari, Diana
    Higher education faced the challenge of improving the students’ quality, as they are its most valuable asset. Similarly, Widyatama University has to build the students’ intellectual capital in order to produce graduates who have adequate scientific capabilities (hard skills) and personality skills (soft skills). While improving the hard skills, the development of the soft skills is often overlooked. Therefore, we have the strategy of inserting the soft skill attributes into the curriculum. This paper overviewed the implementation result of the learning process using soft skill approach. The purpose of this study was to determine the impact of the implementation of the learning process using Active E-Learning (AEL) method on the knowledge abilities (hard skill) and soft skill capabilities. The sample of this study were accounting students who were studying the “Introduction of Taxation” and “Advanced of Taxation”. The result of this study showed that the Active E-Learning approach potentially succeed in developing the soft skill performance of the students.
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    INFLUENCE OF APPLICATION INCONE TAX LAW NUMBER 36/2008 ON THE LEVEL OF RETURN ON INVESTMENT (ROI) IN LISTED COMPANIES ON INDONESIA STOCK EXCHANGE (BEI)
    (2nd International Conference on Business and Economic Research (2nd ICBER 2011), 2011-03-14) Sari, Diana; Nulhakim, Lukman
    Tax reforms expected to bring the implications for company performance, these implications can be positive or negative (Mariwan and Arifin, 2005). If tax reform is to bring a positive impact will certainly be able to improve the financial performance of the company, if such tax reform would negatively impact the company’s lower financial performance. On the other hand, the government expects the presence of these tax reforms of taxation will get better performance, so bring a positive impact on government revenue from the taxation sector (Mariwan and Arifin, 2005). This study aims to find out how much differences the company's profitability based on the Return on Investment Ratio (ROI) before and after the enactment of Income Tax Law Number 36 of 2008 on Companies Listed on Indonesia Stock Exchange (BEI). The results showed that the level of Return On Investment companies in the period before and after the application of Law no. 36 of 2008 there were significant differences. This can be seen through the t-Test Paired Sample with 5% error level (α = 0.05). This indicates that the reform of taxation with a reduction of taxable layer was able to make a significant contribution in improving the financial performance of companiesin the period after implementation of the Law No. 36 of 2008.
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    The Influence of Corporate Social Responsibility Disclosure on the Financial Performance, Fiscal Correction and Tax Aggressiveness on Mining Company Listed in Bei
    (International Conference on Social Science and Management, Higher Education Forum (HEF), 2016-05-10) Sari, Diana; Herawati, Happy
    Corporate Social Responsibility can be applied in any company, but the challenges faced by a different company from the challenges faced by other companies. The mining company is one of the companies that are interesting to study. This study aims to examine how the influence of corporate social responsibility disclosure towards the company‘s financial performance, fiscal correction, and tax aggressiveness on the mining companies listed in BEI. The independent variable in this study is corporate social responsibility disclosure and the dependent variables in this study are financial performance, fiscal correction, and tax aggressiveness. Corporate social responsibility disclosure measured using Global Reporting Intiative (GRI). Financial performance measured using Return on Asset (ROA). Fiscal correction measured using comparison of fiscal financial statements and commercial financial statements. Tax aggressiveness measured using Effective Tax Rates (ETR). The samples used in this study are 27 mining companies listed and published in the period 2010 to 2012 on the website BEI www.idx.co.id. The research method used in this study is associative research. Analysis of the data used by researchers is descriptive analysis. Statistical analysis was used to test the quality of the data and testing hypotheses in this research is to use Multivariate Analysis of Covariance (MANCOVA). The result showed that Corporate Social Responsibility (CSR) activities only affects the fiscal correction, but do not effected on company financial performance and tax aggressiveness. The resul t showed there are many companies doing CSR activities just to meet the public pressure and to compliance with the law.
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    THE INFLUENCE OF GROWTH CAPITAL EXPENDITURES AND FISCAL STRESS ON THE GROWTH OF LOCAL TAXES (Research on District/City in West Java Province)
    (International Conference on Social Science and Management (ICSSM), Higher Education Forum, 2015-05-07) Sari, Diana; Sardjudin, Karhi Nisjar; Anandhari, Mailinda Utami
    Availability of resources and readiness of potential areas is an important factor in the success of the regional autonomy era, but the availability of resources and the readiness potential in every area of the region is uneven causing fiscal stress. High fiscal stress reflects the regional effort to increase local taxes to reduce dependence on the central government level. Along with it, hopes to continue to improve its own admission it will be difficult to materialize when the allocation for capital expenditure is not increased because many more investors who want to invest in an area that has fulfilled its facilities. This research is intended to know the influence of growth capital expenditures and fiscal stress on the growth of local taxes. The study was conducted at the district/city in West Java province in 2008-2011 with a sample of 25 districts/ cities. The method used is the method explanatory. Statistical testing using multiple linear regression analysis, where the effect of partial tested using t-test and simultaneous effects were tested using F-test. The results of this study indicate that partial, significant capital spending growth and have a negatif relationship to the growth of local tax and fiscal stress significantly and positively related to the growth of local taxes. Simultaneously, growth capital expenditures and fiscal stress significantly and positively related to the growth of local taxes.
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    THE INFLUENCE OF UNDERSTANDING TAXES AND TAXPAYER PERCEPTION TO TAXPAYER COMPLIANCE
    (International Conference on Business and Social Sciences, International Sysposium on Education, Psycology, Society and Tourism, International Conference on Business and Social Sciences, 2013-06-28) Sari, Diana; Huda, Riri Nurul
    Taxpayer compliance is essential to optimize tax revenue in Indonesia. Taxpayer compliance, in principle, is an act of the taxpayer to meet the tax obligations in accordance with applicable tax laws and regulations. However, there are still many taxpayers who do not have awareness about the importance of the tax obligation both for the country and for themselves as citizens. The low compliance of Taxpayers may be caused by lack of understanding taxes from most of the taxpayers on tax and the taxpayer's perception about taxes and tax officials. This study aims to determine how much influence of understanding taxes and taxpayer perception towards taxpayer compliance. This study uses primary data collected from the taxpayer listed on the Tax Office that delivered the Notice (SPT) in 2011 by distributing questionnaires. The statistical test used is multiple linear regressions. Based on the results of data analysis, it is known that taxpayers' understanding taxes and perception have a significant impact on taxpayer compliance. This shows that the higher the taxpayers' understanding taxes and perception to meet tax obligations will also increase taxpayers compliance. The amount of taxpayers' understanding taxes and perceptions influence towards Taxpayer compliance is equal to 53.2%
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    KUALITAS PELAYANAN PENDIDIKAN DALAM UPAYA MENINGKATKAN LOYALITAS MAHASISWA PROGRAM STUDI AKUNTANSI DIPLOMA III
    (Universitas Widyatama, 2007) Sari, Diana; Asikin, Bachtiar; Rachmawati, Mariana
    Perguruan Tinggi sebagai satu lembaga pendidikan tinggi, saat semakin dituntut untuk senantiasa memberikan pelayanan terbaik yang sesuai dengan kebutuhan dan keinginan para mahasiswanya. Melalui pemberian pelayanan yang sesuai dengan tuntutan para mahasiswanya maka diharapkan akan tercipta loyalitas yang tinggi dari para mahasiswanya. Namun pada kenyataanya dalam upaya meningkatkan loyalitas tersebut, masih tetap memiliki beberapa permalahan yang seringkali menimbulkan ketidakpuasan para mahasiswa, dimana masalah tersebut bertumpu pada aspek pelayanan administrasi akademik, serta sarana dan prasarana yang dinilai mereka masih belum sepenuhnya memadai. Sebagai ilustrasi dari hail survey pendahuluan masalah-masalah yang dihadapi mahasiswa dewasa ini meliputi jadwal perwalian yang kurang jelas, jadwal kualiah yang tidak konsisten sehubungan dengan kesibukan dosen pengajar, pengumuman nilai ujian yang seringkali terlambat, dan sulitnya menguhubungi dosen-dosen tertentu dalam 'melakukan bimbingan penyusunan tugas akhir sehingga ha1 ini memperlambat penyelesaikan studi para mahasiswa. Memelihara loyalitas mahasiswa pada era bisnis masa kini adalah merupakan tuntutan yang hams segera dilaksanakan, karena pada dasarnya dengan terpeliharanya loyalitas mahasiswa maka pihak perguruan tinggi akan senantiasa terpelihara kelangsungan hidupnya. Mahasiswa yang loyal ini diantaranya cenderung akan memanfaatkan ulang jasa pendidikan dan juga melakukan keegiatan word of mouth melalui pemberian rekomendasi kepada orang-orang terdekat mereka untuk menjadi mahasiswa di perguruan tinggi tersebut. Atas dasar uraian di atas maka dirasakan perlu untuk melakukan penelitian tentang tingkat kualitas pelayanan pendidikan dalam upaya meningkatkan loyalitas mahasiswa di PTS. Penelitian dilakukan dengan menggunakan metode survey, dimana informasi responden (mahasiswa) dari sebagian populasi dikumpulkan langsung di tempat kejadian secara empirik dengan tujuan untuk mengetahui tanggapan atau pendapat dari sebagian populasi yang bersangkutan terhadap objek penelitian. Dari hasil penelitian terungkap bahwa secara keseluruhan, Dirnensi Responsiveness perlu lebih ditingkatkan kine rjanya karena memperoleh skor terrendah (3,52), diikuti oleh dimensi Tangible dan Emphaty. Sementara skor tertinggi diperoleh dimensi Reliability (3,87). Dari hasil pengujian melalui anasisi jalur ternyat bahwa dimensi yang paing dominan berpengaruh terhadap loyalitas mahasiswa adalah dimensi reliability dan assurance. Jadi untuk meningkatkan loyalitas mahasiswa maka manajamen hendaknya mempertimbangkan dua aspek utama dalam mengembangkan kualiyas layanan jasa pendidikan.