Jurnal Riset Akuntansi & Perpajakan (JRAP)最新文献

{"title":"Antara Mengelabuhi atau Mencari Untung: Adakah Fraud Accounting dibalik Permainan Angka diatas Kertas?","authors":"Rafles Ginting, Teressa Lang, S. Sara, N. Novita, Khristina Yunita","doi":"10.35838/jrap.2023.010.01.02","DOIUrl":"https://doi.org/10.35838/jrap.2023.010.01.02","url":null,"abstract":"The practice of fraud is certainly not a new phenomenon in people's lives, this practice is like an epidemic that spreads to various circles and levels. The practice of fraud plunges a person into the abyss of loss which will certainly have an impact on prosperity and the economy whose consequences can be felt by many people. Enriching yourself is the goal of this practice, because there is a feeling of dissatisfaction with what you already have. Fraudulent practices can be found in all agencies and organizations as well as other businesses, one of which is the photocopy shop business. Methods of collecting and analyzing data in this study with interviews, observation, and documentation. The results of this study indicate that there are fraudulent practices in the photocopying business and that the average customer who requests blank notes comes from all walks of life. In this study it was found that the practice of fraud occurred in the photocopy shop business by manipulating blank notes using various reasons, such as cigarette money, transportation money or other personal interests. However, there are also photocopy shop businesses that don't want to do this because they think it can hurt the store's image.","PeriodicalId":344230,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125207306","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Strategi Peningkatan Kinerja Manajemen Keuangan dan Non Keuangan: Pendekatan Balance Scorecard","authors":"Gifta Khairul Nisa, Dyah Ani Pangastuti, Parawijati Parawijati","doi":"10.35838/jrap.2023.010.01.01","DOIUrl":"https://doi.org/10.35838/jrap.2023.010.01.01","url":null,"abstract":"This study aims to describe the performance of school-based financial and non-financial management using a balanced scorecard approach. This research focuses on the public sector which describes the performance at SMK Al-Fattah Kalitidu, Bojonegoro Regency, East Java. The method used is a quantitative descriptive. The sample in this study amounted to 112 respondents. The analytical tool used in this study uses SPSS software. The results of the study show that the performance of the financial perspective at Al-Fattah Kalitidu Vocational School in the 2021-2022 academic year is quite economical, quite efficient, and very effective. The customer aspect also shows that SMK Al-Fattah Kalitidu is in the very good category. While the internal business perspective includes two aspects, namely the aspect of innovation is in the very good category and after-sales service is in the good category. Also from a learning and growth perspective, Al-Fattah Kalitidu Vocational School is in a very satisfying category. This research provides an understanding of school success in managing financial aspects, customer service, internal business, and student learning and growth.","PeriodicalId":344230,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"26 30","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120969401","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analisis Kebijakan Pemajakan atas Tansaksi Perdagangan Aset Kripto di Indonesia","authors":"Yusuf Afani, Maria R.U.D. Tambunan","doi":"10.35838/jrap.2022.009.02.24","DOIUrl":"https://doi.org/10.35838/jrap.2022.009.02.24","url":null,"abstract":"ABSTRACT \u0000The number of investors in crypto assets is increasing, exceeding the number of investors in the capital market, mutual funds, and state securities. The increase in the number of investors is also in line with the tremendous rise in the value of crypto asset transactions in recent years. That significance encourages the Indonesian government to tax crypto asset trading transactions. However, the taxation of crypto asset transactions raises concerns about the disruption of Indonesia's crypto asset innovation climate. This study describes crypto asset policy in Indonesia and analyzes them based on compliance with taxation principles. The method used is qualitative. While data collection using literature study. Tax with a special mechanism is imposed on the trading transaction of the crypto asset and mining, while tax with the general mechanism is imposed on the exchanger/e-wallet fee. The imposition of value-added tax is analyzed based on fulfilling the principles of income productivity, certainty, convenience, simplicity, and neutrality. The imposition of income tax is examined with these principles, plus the principle of equity. The imposition of value-added tax on the supply of crypto assets fulfills the principles of income productivity, certainty, convenience, simplicity, and neutrality, likewise with the imposition of income tax. However, the principle of equity is not fulfilled by the imposition of income tax because the goal of this policy is ease of administration, primarily simplicity. \u0000  \u0000ABSTRAK \u0000Jumlah investor aset kripto semakin meningkat, melampaui jumlah investor pada pasar modal, reksa dana, dan surat berharga negara. Peningkatan jumlah investor juga sejalan dengan meningkatnya nilai transaksi aset kripto yang fantastis beberapa tahun belakangan. Hal tersebut mendorong pemerintah Indonesia untuk memajaki transaksi perdagangan aset kripto. Akan tetapi pemajakan transaksi aset kripto ini menimbulkan kekhawatiran akan terganggunya iklim inovasi aset kripto di Indonesia. Penelitian ini bertujuan memberikan gambaran kebijakan aset kripto di Indonesia dan menganalisisnya berdasarkan pemenuhan asas-asas pemajakan. Metode yang digunakan adalah kualitatif. Sedangkan pengumpulan data menggunakan studi literatur. Transaksi pedagangan aset kripto dan mining dikenakan pajak dengan mekanisme khusus, sementara jasa exchanger/e-wallet dikenakan pajak dengan mekanisme umum. Pengenaan pajak pertambahan nilai dianalisis berdasarkan pemenuhan asas produktivitas pendapatan, kepastian, kenyamanan, kesederhanaan dan netralitas. Sedangkan pengenaan pajak penghasilan dianalisis dengan asas-asas tersebut ditambah dengan asas keadilan. Pengenaan pajak pertambahan nilai atas penyerahan atas aset kripto memenuhi asas produktivitas pendapatan, kepastian, kenyamanan, kesederhanaan, dan netralitas. Begitu pula dengan pengenaan pajak penghasilan. Akan tetapi, asas keadilan tidak terpenuhi dalam pengenaan pajak penghasilan karena tujuan utama dari kebija","PeriodicalId":344230,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"370 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116356362","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Memotret Kepatuhan Pajak di Masa Sulit: Lessons Learned and A Way Forward","authors":"Ulfa Puspa Wanti Widodo, Mellani Yuliastina, M. Hudaya","doi":"10.35838/jrap.2022.009.02.23","DOIUrl":"https://doi.org/10.35838/jrap.2022.009.02.23","url":null,"abstract":"ABSTRACT \u0000The Covid-19 affects the economy significantly where Micro, Small and Medium Enterprises (MSMEs) struggling to fulfill their tax obligation. The tax incentive is provided by the government to relieve and raise MSMEs' tax fulfillment and compliance. This study aims to analyze MSME tax compliance during the Covid-19 period using the Theory of Planned Behavior (TPB) perspective. This research is explanatory research by combining two types of approaches (quantitative and qualitative) which is an alternative research approach, namely mixed-method research. Technically, this research applies a sequential explanatory strategy, which is preceded by a quantitative method with a portion of 70% and followed by a qualitative method with a portion of 30%. In this study, a pilot test was conducted to determine the validity and reliability of the questionnaire used. Based on the results of the pilot test, strict procedures were carried out by removing components of the questionnaire that were not valid. The results of this study indicate that tax rates, tax understanding, and tax justice affect MSMEs' tax compliance. This tax compliance is improved when taxpayers understand the benefits of fulfilling tax obligations, understand tax fulfillment as positive behavior, and have enough capacity, possibility, and devotion to tax fulfillment. While tax sanction does not affect tax compliance since taxpayer has a limited understanding of it. \u0000  \u0000ABSTRAK \u0000Pandemi Covid-19 berdampak cukup signifikan bagi perekonomian, terlebih para pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). Pemerintah memberikan insentif perpajakan untuk meringankan beban pajak UMKM dengan harapan tingkat kepatuhan wajib pajak UMKM dapat meningkat. Penelitian ini bertujuan untuk menganalisis kepatuhan pajak UMKM di masa COVID-19 dengan menggunakan perspektif Theory of Planned Behavior (TPB). Penelitian ini merupakan explanatory research dengan mengkombinasikan dua tipe pendekatan (kuantitatif dan kualitatif) yang merupakan pendekatan penelitian alternatif, yaitu mixed-method research. Secara teknis penelitian ini menerapkan tipe strategi eksplanatoris sekuensial (sequential explanatory strategy) yang didahului dengan metode kuantitatif dengan porsi 70% dan dilanjutkan dengan metode kualitatif dengan porsi 30%. Dalam penelitian ini, dilakukan pilot-test untuk mengetahui validitas dan reliabilitas kuesioner yang digunakan. Berdasarkan hasil pilot-test, dilakukan strict procedures dengan mengeluarkan komponen kuesioner yang kurang valid. Hasil dari penelitian ini menunjukkan bahwa tarif pajak, pemahaman perpajakan, dan keadilan pajak mempengaruhi kepatuhan wajib pajak UMKM. Adanya manfaat dari pemenuhan kewajiban perpajakan, anggapan masyarakat bahwa melaksanakan kewajiban perpajakan merupakan suatu perilaku yang positif, dan kemampuan wajib pajak serta peluang keberhasilannya dalam melakukan kewajiban perpajakan dapat mendorong wajib pajak untuk memenuhi kewajiban perpajakannya. Sanksi perpa","PeriodicalId":344230,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115731200","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Strategi Bisnis, Pemanfaatan Insentif Pajak, dan Kepatuhan Wajib Pajak Perusahaan Event Organizer Selama Masa Pandemi Covid 19","authors":"Puji Rahayu, Monica Paramita Ratna Putri, Felisia Felisia, Sandra Faninda","doi":"10.35838/jrap.2022.009.02.22","DOIUrl":"https://doi.org/10.35838/jrap.2022.009.02.22","url":null,"abstract":"ABSTRACT \u0000One of the business sectors affected by the COVID-19 pandemic is event organizer. Some of the government’s support for business are incentives of PPh Article 21, PPh Article 25, PPh Article 22 for imports, preliminary VAT refunds, lower corporate income tax rates, and incentives for MSMEs. The purpose of the study was to determine business strategies to survive in the midst of a pandemic, determine the use of tax incentives, and the level of tax compliance of the event organizer in the city of Bandung. The research uses descriptive methods and the data used are questionnaires and the results of interviews. The results are event organizers have the strength of capital and human resources that can help companies execute online events and produce digital products. Tax incentives are only used by 50% of respondents, the rest do not use them due to loss of information about the latest tax regulations from the Account Representative, no tax socialization given, and not understanding of tax regulations. There is a tax burden borne by the company because it does not take advantage of tax incentives. Regarding tax payer compliance, not all event organizer companies crry out their tax obligations correctly and on time. \u0000  \u0000ABSTRAK \u0000Salah satu sektor usaha yang terdampak pandemic Covid 19 adalah penyelenggaraan acara atau dikenal dengan istilah event organizer. Beberapa dukungan pemerintah terhadap bisnis yang terdampak pandemic Covid 19 adalah insentif PPh Pasal 21, PPh Pasal 25, PPh Pasal 22 impor, pengembalian pendahuluan PPN, penurunan tarif PPh Badan, dan insentif bagi UMKM. Tujuan penelitian untuk mengetahui strateg bisnis untuk tetap bertahan di tengah pandemic, mengetahui pemanfaatan insentif pajak, dan tingkat kepatuhan pajak perusahaan event organizer di Kota Bandung. Penelitian ini menggunakan metode deskriptif dan data yang digunakan berupa hasil kuesioner dan hasil wawancara pelaku usaha event organizer. Hasil penelitian bahwa perusahaan event organizer tetap dapat bertahan karena memiliki kekuatan modal dan kekuatan sumber daya manusia yang dapat membantu perusahaan mengeksekusi trend baru dalam bisnis acara daring dan menghasilkan produk digital. Insentif pajak hanya dimanfaatkan oleh 50% responden, sisanya tidak memanfaatkan karena kurangnya infomrasi mengenai peraturan pajak terbaru dari account representative, tidak ada sosialiasi pejak yang diberikan kepada asosiasi perusahaan event organizer di Kota Bandung, dan tidak memahami peraturan perpajakan. Terdapat beban pajak yang ditanggung oleh perusahaan karena tidak memanfaatkan insentif perpajakan. Mengenai kepatuhan wajib pajak, belum semua perusahaan event organizer melaksanakan kewajiban perpajakannya dengan benar dan tepat waktu.","PeriodicalId":344230,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122563921","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Profitabilitas, Leverage, Corporate Social Responsibility dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan","authors":"Eny Maryanti, Ruci Arizanda Rahayu, D. Oktavia, Ika Putri Mujirahayu","doi":"10.35838/jrap.2022.009.02.16","DOIUrl":"https://doi.org/10.35838/jrap.2022.009.02.16","url":null,"abstract":"ABSTRACT \u0000This study aims to determine whether profitability, leverage, corporate social responsibility and company growth can affect the value of manufacture companies listed on the Indonesia Stock Exchange (IDX). The period of this research is 2017 – 2019. The research population includes all consumer good industry companies listed on the Indonesia Stock Exchange (IDX) in 2017 – 2019. The sampling technique used in this study is purposive sampling. The research population data were 261 companies and obtained a sample of 104 companies. The method used for data analysis is SPPS version 25. The results of this study indicate that profitability as proxied by EPS (earnings per share) can affect firm value in a significant positive manner, leverage proxied by DER (debt to equity ratio) can affect firm value but is negative. Meanwhile, corporate social responsibility disclosed by the company positively affects the value of the company and the company's growth as proxied by company sales (sales growth) also has a positive influence on the value of the company. \u0000  \u0000ABSTRAK \u0000Tujuan utama dilakukannya penelitian ini yaitu guna mengetahui apakah profitabilitas, leverage, corporate social responsibility serta pertumbuhan perusahaan dapat mempengaruhi nilai perusahaan manufaktur yang tercatat di Bursa Efek Indonesia  (BEI). Periode yang diambil dalam penelitian ini dari tahun 2017 – 2019.  Populasi yang ditentukan dalam penelitian meliputi semua perusahaan pada manufaktur periode tahun 2017 – 2019 pada Bursa Efek Indonesia. Sampel penelitian diambil dengan menggunakan teknik purposive sampling. Data populasi penelitian sejumlah 261 perusahaan dan sampel yang didapatkan sejumlah 104 perusahaan. Metode untuk analisis data yang digunakan berupa SPPS versi 25. Hasil penelitian menyatakan bahwa profitabilitas yang diproksikan dengan EPS (earning per share) dapat mempengaruhi secara positif signifikan pada nilai perusahaan, leverage yang diproksikan dengan DER (debt to equity ratio) dapat mempengaruhi nilai perusahaan namun bersifat negatif. Sedangkan corporate social responsibility yang diungkap perusahaan secara positif signifikan mempengaruhi nilai perusahaan serta pertumbuhan perusahaan yang diproksikan dengan penjualan perusahaan  juga mempengaruhi secara positif.","PeriodicalId":344230,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125039949","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Determinan Penghindaran Pajak dengan Profitabilitas Sebagai Pemoderasi pada Perusahaan Manufaktur","authors":"J. Manik, Darmansyah Darmansyah","doi":"10.35838/jrap.2022.009.02.12","DOIUrl":"https://doi.org/10.35838/jrap.2022.009.02.12","url":null,"abstract":"ABSTRACT \u0000This study aims to examine the potential factors represented by likuidity, sales growth and leverage that are suspected to affect Tax avoidance with Profitability as a moderating variable. Some predictor variables which used this study, liquidity, sales growth & leverage. This research was conducted at Manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. The number of samples was selected by purposive sampling method is 208 samples from 52 companies for four years. The type of data used is secondary data in the form of financial statements of Manufacturing companies. The data analysis technique used is Moderated Regression Analysis. The results showed that the Liquidity have negative effect on Tax avoidance while sales growth and leverage have significance effect on Tax avoidance. The contribution in this study is Profitability as moderating variable, able to moderate the effect of liquidity, sales growth and leverage on tax avoidance, because profitability is a profit owned by taxpayers which of course will have an impact on the amount of tax burden that must be paid by taxpayers which tends to be avoided. by the taxpayer to be paid. \u0000  \u0000ABSTRAK \u0000Tindakan penghindaran pajak yang diproksikan dengan likuiditas, pertumbuhan penjualan dan leverage, terhadap penghindaran pajak dengan profitabilitas sebagai variabel moderasi. Penelitian ini dilakukan pada manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015-2018. Jumlah sampel dipilih dengan metode purposive sampling adalah 208 sampel yang berasal dari 52 perusahaan selama empat tahun. Jenis data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan manufaktur. Teknis analisis data yang digunakan yaitu Moderated Regression Analysis. Hasil penelitian menunjukkan bahwa Likuiditas berpengaruh negatif terhadap penghindaran pajak, sedangkan pertumbuhan penjualan dan leverage berpengaruh positif dan signifikan terhadap penghindaran pajak. Kontribusi dalam penelitian ini adalah, bahwa variabel pemoderasi yaitu Profitabilitas mampu memoderasi pengaruh likuiditas, pertumbuhan penjualan dan leverage terhadap penghindaran pajak, karena profitabilitas merupakan laba yang dimiliki oleh wajib pajak yang tentunya akan berdampak terhadap jumlah beban pajak yang harus dibayar oleh wajib pajak yang cenderung dihindari oleh wajib pajak untuk dibayar. ","PeriodicalId":344230,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129614210","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Influence of the Board of Directors, Financial Distress, and Tax Risk Management on Tax Avoidance with Capital Intensity as Moderation","authors":"Jelena Jelena, B. Chandra","doi":"10.35838/jrap.2022.009.02.19","DOIUrl":"https://doi.org/10.35838/jrap.2022.009.02.19","url":null,"abstract":"ABSTRACT \u0000This research was conducted to determine the number of companies listed on the IDX that had been carried out and the effects presented in the application of tax avoidance. From the study results, there are variables of board gender diversity, board diligence, and board size that have no significant effect, and variables of financial distress and tax risk management bring significant influences between the dependent and independent variables, which are supported by moderating variables. So, the result suggests that companies implementing tax risk management can affect tax avoidance. \u0000  \u0000ABSTRAK \u0000Penelitian bertujuan untuk mengetahui dan menganalisis dampak yang ditimbulkan oleh penerapan penghindaran pajak. Dari hasil penelitian, terdapat variabel board gender diversity, board diligence, dan board size yang tidak berpengaruh signifikan, serta variabel financial distress dan tax risk management berpengaruh signifikan antara variabel dependen dan independen yang didukung oleh variabel moderasi. Hasil penelitian menunjukkan bahwa perusahaan yang menerapkan manajemen risiko pajak dapat mempengaruhi penghindaran pajak.","PeriodicalId":344230,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124543210","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Akuntabilitas Dana Desa dalam Perspektif Permendesa PDTT Nomor 6 Tahun 2020","authors":"Ajeng Savira Meidina, Elva Nuraina, Elly Astuti","doi":"10.35838/jrap.2022.009.02.14","DOIUrl":"https://doi.org/10.35838/jrap.2022.009.02.14","url":null,"abstract":"ABSTRACT \u0000This study aims to see the management of village funds in Gondang Village, Karangrejo District, Magetan Regency from the perspective of Permendesa PDTT Number 6 of 2020. This research was conducted in Gondang Village, Karangrejo District, Magetan Regency. This study uses a qualitative method using an exploratory approach. The results of this study found that Gondang Village, Karangrejo District, Magetan Regency has implemented Permendesa PDTT Number 6 of 2020 as evidenced by the assistance provided by post-pandemic villages such as BLT-DD which was given in cash to the community. Apart from BLT, Gondang Village, Karangrejo District, Magetan Regency also holds PKT (Cash Forces) as a form of direct assistance. The two priority activities are held by the village as a form of reducing the socio-economic impact of the post-COVID-19 pandemic. Apart from these priority activities, Gondang Village also provides other social assistance such as RTLH (Unfit for Living) assistance and also Bunda Kasih (Assistance for the Abandoned Elderly). \u0000  \u0000ABSTRAK \u0000Penelitian ini bertujuan untuk mengetahui pengelolaan dana desa di Desa Gondang, Kecamatan Karangrejo, Kabupaten Magetan ditinjau dari perspektif Permendesa PDTT Nomor 6 Tahun 2020. Penelitian ini dilaksanakan di Desa Gondang, Kecamatan Karangrejo, Kabupaten Magetan. Penelitian ini menggunakan metode kualitatif dengan menggunakan pendekatan eksploratori. Hasil dari penelitian ini ditemukan bahwa Desa Gondang, Kecamatan Karangrejo, Kabupaten Magetan telah menerapkan Permendesa PDTT Nomor 6 Tahun 2020 ini dibuktikan dengan adanya beberapa bantuan yang diadakan oleh desa pasca pandemic sepert BLT-DD yang diberikan berupa uang tunai kepada masyarakat. Selain BLT Desa Gondang, Kecamatan Karangrejo, Kabupaten Magetan juga mengadakan PKT (Padat Karya Tunai) sebagai bentuk bantuan langsung. Kedua kegiatan prioritas tersebut diadakan oleh desa sebagai bentuk untuk mengurangi dampak sosial ekonomi pasca pandemic COVID-19. Selain kegiatan prioritas tersebut, Desa Gondang juga mengadakan bantuan sosial lain seperti bantuan RTLH (Rumah Tidak Layak Huni) dan juga Bunda Kasih (Bantuan Kepada Lansia Terlantar).","PeriodicalId":344230,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121970610","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Beban Pajak, Mekanisme Bonus, dan Kepemilikan Asing terhadap Transfer Pricing Perusahaan Pertambangan","authors":"Risca Amelia, Ardan Gani Asalam","doi":"10.35838/jrap.2022.009.02.18","DOIUrl":"https://doi.org/10.35838/jrap.2022.009.02.18","url":null,"abstract":"ABSTRACT \u0000Companies have set up subsidiaries in numerous country as a result of the globalisation period. This demonstrates that there is a particular relationship that leads to unjust prices, fees, or other benefits in a business transaction. This kind of commercial transaction is known as transfer pricing. This study's goal is to determine how foreign ownership, tax burden, and bonus structures all effect transfer pricing in mining businesses listed on the Indonesia Stock Exchange between 2016 and 2020. Using SPSS version 26 software, a logistic regression analysis method was used in conjunction with nonprobability sampling and purposive sampling. Transfer pricing is affected by the tax burden, the bonus structure, and foreign ownership, according to data from related studies. Transfer pricing is largely negatively impacted by the tax burden, although the bonus system and foreign ownership have little effects. The results of this study are intended to serve as a reference for readers looking to learn more, specifically about transfer pricing taxation. Furthermore, it is suggested that future researchers broaden the research year and object, as well as add or alter independent variables that can effect transfer price. \u0000  \u0000ABSTRAK \u0000Perusahaan telah mendirikan anak perusahaan di berbagai negara sebagai akibat dari periode globalisasi. Hal ini menunjukkan bahwa ada hubungan tertentu yang mengarah pada harga, biaya, atau manfaat lain yang tidak adil dalam transaksi bisnis. Transaksi komersial semacam ini dikenal sebagai transfer pricing. Tujuan penelitian ini adalah untuk mengetahui bagaimana kepemilikan asing, beban pajak, dan struktur bonus mempengaruhi harga transfer pada bisnis pertambangan yang terdaftar di Bursa Efek Indonesia antara tahun 2016 dan 2020. Dengan menggunakan perangkat lunak SPSS versi 26, digunakan metode analisis regresi logistik bersama dengan nonprobability sampling dan purposive sampling. Transfer pricing dipengaruhi oleh beban pajak, struktur bonus, dan kepemilikan asing, menurut data dari studi terkait. Penetapan harga transfer sebagian besar dipengaruhi secara negatif oleh beban pajak, meskipun sistem bonus dan kepemilikan asing memiliki pengaruh yang kecil. Hasil penelitian ini dimaksudkan untuk menjadi referensi bagi pembaca yang ingin mempelajari lebih lanjut, khususnya tentang perpajakan transfer pricing. Peneliti selanjutnya juga disarankan untuk memperluas tahun dan objek penelitian, serta menambah atau mengubah variabel independen yang dapat mempengaruhi harga transfer.","PeriodicalId":344230,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"138 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120876269","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}