Rachmawati Meita Oktaviani
Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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DOES THE CHARACTERISTICS OF REGIONAL GOVERNMENT AND COMPLEXITY AFFECT ON THE DISCLOSURE REGIONAL FINANCIAL STATEMENTS? Hardiningsih, Pancawati; Januarti, Indira; Srimindarti, Ceacilia; Oktaviani, Rachmawati Meita
Jurnal Akuntansi dan Auditing Indonesia Vol 23, No 2 (2019)
Publisher : Fakultas Ekonomi Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol23.iss2.art5

Abstract

This study aims to analyze the factors that influence the level disclosure of Regional Government Financial Statements. The sample of this study were 101 local government financial statements at Indonesia in 2016-2018. This study uses multiple regression analysis. These results provide that regional wealth, government size, and the number of regional apparatus working units had a significant positive effects on the level of disclosure of Regional Government Financial Statements (RGFS). Whereas the level of dependency and the legislative had no effect on the level of disclosure of RGFS.  Not all regional governments make disclosures based on RGFS by referring to new Government Regulation. This study uses a disclosure index that is considered to have an equal weight, and inappropriate use of proxies results in inappropriate analysis of the results showing the performance of local governments. It is expected that the future study is able to use the level of disclosure required RGFS based on the latest GAS accrual basis that began to be applied by all local governments in 2015, then need to give weight to items disclosed in the financial statements.
KEPATUHAN WAJIB PAJAK UKM Oktaviani, Rachmawati Meita; Adellina, Sheila
Dinamika Akuntansi Keuangan dan Perbankan Vol 5 No 2 (2016)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

One of the biggest state revenue to support the country's life is taxes. Tax compliance is one of the factors that affect the size of a state income tax. This study aimed to examine the effect of tax knowledge, tax awareness, quality of service tax authorities, tax rates, and tax penalties on tax compliance SMEs.The population in this study is the taxpayer SMEs in Gayamsari, Semarang City as much as 80 SMEs that are in 7 villages namely, Gayamari, Tambakrejo, Kaligawe, large rice fields, Siwalan, Tendean Lamper, Sambirejo. The sampling method is done by census sampling method, the number of taxpayers SME population in Sub Gayamsari entirely used as a sample in the study. The analysis tool used is multiple linear regression.The results showed that knowledge of tax significant positive effect on the SME tax compliance, tax awareness significant positive effect on the SME tax compliance, service quality fiskus significant positive effect on the SME tax compliance, tax rates significant positive effect on the taxpayer kepatuhaan SMEs, and tax penalties significant positive effect on the SME. Keywords: Knowledge Tax,Tax Awareness,Service Quality authorities,Tax Rate Tax Sanctions, Taxpayer Compliance SMEs.
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL MEDIASI Tristianto, Deny; Oktaviani, Rachmawati Meita
Dinamika Akuntansi Keuangan dan Perbankan Vol 5 No 1 (2016): VOL. 5 NO. 1 EDISI MEI 2016
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This research aimed to examine and analyze the effect of executive characteristic, size, sales growth, and leverage towards corporate tax avoidance. On this research, leverage used as mediating variabel to mediate the relationship between executive charactheristic, size, and sales growth to corporate tax avoidance. The population in this research is manufacturing companies listed on the Indonesian Stock Exchange period 2012 to 2014. The sampling technique was done by purposive sampling with sample data which gathering of this research was 129. Data was processed by SPSS software using multiple regression analysis and path analysis. The result of this research showed that executive characteristic, size, sales growth, and leverage had a significant effect to tax avoidance. Based on path analysis, leverage as mediating variabel can?t mediate the relationship between executive characteristic to tax avoidance, but it can mediated the relationship between size and sales growth to tax avoidance in the company. Keywords: executive characteristic, size, sales growth, leverage, tax avoidance
THE DETERMINANTS OF TAXPAYER COMPLIANCE WITH TAX AWARENESS AS A MEDIATION AND EDUCATION FOR MODERATION Hardiningsih, Pancawati; Januarti, Indira; Oktaviani, Rachmawati Meita; Srimindarti, Ceacilia
Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2020.v15.i01.p05

Abstract

This study aims to analyze the effects of tax knowledge, tax sanctions, and tax socialization on taxpayer compliance, as mediated and moderated by taxpayer awareness level of taxpayer education, respectively. The research sample included 196 taxpayers registered in the Primary South Semarang Tax Office. They were selected using the convenience sampling method. The data analysis employed structural equation modeling with warp partial least square. Results show that tax knowledge, tax sanctions, and tax socialization all have a significant positive effect on taxpayer awareness and taxpayer compliance. Meanwhile, the level of education does not moderate tax knowledge on taxpayer compliance. The taxpayers? awareness mediates the relationship between tax compliance, on the one hand, and tax knowledge, tax socialization, and tax sanctions on the other hand. Thus, the Directorate General of Taxes must increase the intensity of guidance provided to taxpayers to encourage better compliance and reduce tax avoidance behaviors. Keywords: Tax knowledge; tax sanctions; tax dissemination; taxpayer awareness; taxpayer compliance.
DETERMINAN BELANJA MODAL DAN KONSEKUENSI TERHADAP PENDAPATAN PERKAPITA (STUDI KASUS WILAYAH JAWA TENGAH) Hardiningsih, Pancawati; Oktaviani, Rachmawati Meita
Proceeding Fakultas Ekonomi 2013: 2013
Publisher : Proceeding Fakultas Ekonomi

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Abstract

This study aimed to determine the effect of fund balance consists of the general allocation funds,  special allocation funds, financial assistance from the Provincial Government. The revenue and capital expenditure allocation to determine the effect of capital expenditures in each district/city in the administrative area of Central Java Provincial. The data used in this study were obtained from various data sources such as data from the district budget/ city, allocation funds transfer from the Directorate General of Fiscal Balance  regional Ministry of Finance of the Republic of Indonesia, Central Bureau of Statistics and Central Java to the research data period of 4 (four) years the Fiscal Year 2008-2011. Hypothesis  test  results  showed  the  general  allocation  funds  and  the  financial  assistance  that significantly affect the allocation of capital expenditures in the district/town in the administrative region of Central Java province, while for components DAK, and revenue does not significantly affect the allocation of  capital expenditure . In this study, capital expenditure budget contained in the distric/city government  administrative region showed a positive effect on per capita income of the area.   Keywords: Balance Fund, Capital Expenditure, Decentralization Fiscal, Per Capita Income
ANALISIS FIRM VALUE DENGAN PEMODERASI CORPORATE SOCIAL RESPONSIBILITY Hardiningsih, Pancawati; Wulandari, Sartika; Srimindarti, Ceacilia; Oktaviani, Rachmawati Meita
AKSES: Jurnal Ekonomi dan Bisnis Vol 14, No 1 (2019): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.631 KB) | DOI: 10.31942/akses.v14i1.3263

Abstract

Increasing firm value is a good perception of the company. Maintaining a good reputation can facilitate the addition of capital and increase sales due to public trust. The company's reputation can be maintained through corporate social responsibility (CSR) programs. This study examines the effect of solvency (DER) and company profitability (ROA) on the value of the company with CSR as a moderator. The population of this research is garment and textile companies listed on the Indonesia Stock Exchange in 2015-2017. The research sample used purposive sampling technique, so that it was obtained by 57 observations. The data analysis technique uses a multiple linear regression model of moderation with the based on interaction. Hypothesis test results show that ROA and CSR have a significant positive effect on firm value. While the DER variable does not affect the value of the company. CSR is proven to strengthen ROA towards company value. Keywords: Corporate Value, CSR, Profitability, Solvability.
DAMPAK KEPUASAAN KERJA SEBAGAI PEMEDIASI FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN Oktaviani, Rachmawati Meita; Poerwati, Tjahjaning
Jurnal Bisnis dan Ekonomi Vol 24 No 1 (2017): VOL. 24 NO. 1 EDISI MARET 2017
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This study aims to factors that affect employee performance. This study also intends to test whether job satisfaction can mediate the relationship of role ambiguity and professional commitment to employee performance. This research is a quantitative research using survey model. Analysis technique used conviniance sampling with sample number 80 respondents who are employees of Public Accounting Firm in Semarang area. The results of the study are as follows: 1). Partial role ambiguity has no effect on job satisfaction and employee performance; 2). Commitment of the profession in a partial way affect the job satisfaction and employee performance, and 3). Job satisfaction affects employee performance. Based on path test results that have been done mention that job satisfaction does not successfully mediate relationship ambiguity role and professional commitment partially to employee performance.  Keywords: Role ambiguity, professional commitment, job satisfaction, employee performance
IMPLEMENTASI PAJAK PENGHASILAN USAHA MIKRO KECIL DAN MENENGAH (STUDI KASUS UMKM WILAYAH SEMARANG) Hardiningsih, Pancawati; Oktaviani, Rachmawati Meita
Proceeding Fakultas Ekonomi 2013: 2013
Publisher : Proceeding Fakultas Ekonomi

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Abstract

This study aims to determine how the counting, recording, and reporting of tax made by the Micro, Small and Medium Enterprises (SMEs) in the region of Semarang as the implementation of self assessment system.Samples wereobtained from the Ministry of Cooperatives and SMEs Semarang. Sample was selected using a convenience sampling a number of 126 SMEs. While using descriptive qualitative data analysis. The results showed that the taxpayer has anunderstanding of the tax laws relating to the rate and time of payment of taxes. In fact, SMEs often have overpaid or underpaid in the taxation process. Steps to be done is to adjust our transaction overpayments or underpayments, although not in accordance with Financial Accounting Standards of Business Entities Without Public Accountability.Keywords : Self Assessment System, Income Tax, Small Medium Entrepresis (SMEs)
ANALISIS PERBANDINGAN PENERAPAN SELF ASESSMENT SYSTEM PRA DAN PASCA PEMBERLAKUAN PERATURAN PEMERINTAH NO. 46 TAHUN 2013 Oktaviani, Rachmawati Meita; Poerwati, Rr. Tjahjaning
Proceeding Fakultas Ekonomi 2015: 2015
Publisher : Proceeding Fakultas Ekonomi

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Abstract

Taxes are a necessary part of the State. Tax implemented in the course based on the rules set by the Government. This study aims to compare the implementation of SME tax obligations before and after the imposition of Government Regulation No. 46 In 2013 Comparisons were made from the standpoint of taxpayer obligations. Obligation undertaken begin aspect of the calculation process, depositing, and reporting. The results obtained from this study is the aspect of the perceived benefits and disadvantages of SMEs by the taxpayer after the enactment of this Government Regulation Keywords: Comparison Analysis, Self Asessment System, Government Regulation No. 46 In 2013
DETERMINAN KEPATUHAN WAJIB PAJAK BADAN DENGAN NIAT SEBAGAI PEMEDIASI DARI PERSPEKTIF PLANNED BEHAVIOUR THEORY Oktaviani, Rachmawati Meita
Jurnal Bisnis dan Ekonomi Vol 22 No 1 (2015): Vol. 22 No. 1 EDISI MARET 2015
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This study aims to examine and analyze of attitude, subjective norm and perceived behavioral control with intention as intervening variabel to tax compliance. Population in this study is tax professional in KPP Semarang Barat. The selection for sampling method is convenience sampling or sampling which selection by easyer. The samples echievement is 86 respondents. Technique analyze for data is regression with path analyze. Finding of this research indicated the effect of attitude and perceived behavioral control influential toward taxpayer intention, subjective norm not influential toward taxpayer intention. Attitude,subjectif norm and perceived behavioral control influential toward tax compliance, intention not influential toward tax compliance.Keywords: attitude, subjective norm, perceived behavioral control, intention, tax compliance