MENGUAK DIMENSI KECURANGAN PAJAK

Abstrak: Menguak Dimensi Kecurangan Pajak. Penelitian ini menguak pemahaman wajib pajak pribadi serta konsultan mengenai fenomena kecurangan pajak. Metode pengumpulan data dilakukan dengan wawancara kepada informan, yang meliputi tiga wajib pajak dan dua konsultan. Analisis data dilakukan dengan interpretasi pemahaman subjektif informan yang kemudian diikuti dengan refleksivitas peneliti. Penelitian ini mengindikasikan bahwa bagi wajib pajak, kecurangan pajak dimaknai sebagai keterpaksaan, kesengajaan, ketidakrelaan, dan keagresifan petugas. Fenomena ini didukung oleh pemahaman konsultan bahwa kecurangan pajak adalah kebutuhan wajib pajak yang perlu didukung. Abstract: Reveals the Dimensions of Tax Fraud. This study reveals the notion of personal taxpayers and consultants about of tax fraud. Data collection methods were conducted by interviewing informants; there are three taxpayers and two consultants. The data analysis is done by interpretation of informants understanding which is then followed by the researchers� reflectivity. This study indicates that taxpayers think that tax fraud is interpreted as compulsive, deliberate action, unwillingness, and aggressive officers. This phenomenon is supported by the consultant�s understanding that tax fraud is a need for taxpayers who must be supported

Business sustainability and pentuple bottom line: Building the hierarchical pyramid of the pentuple bottom line

This study aims to construct a pentuple bottom line hierarchical pyramid at PT Bank Negara Indonesia Tbk. The triple bottom line is the key to drive the success of implementing business sustainability. The pentuple bottom line is a deconstruction of the triple bottom line concept. The researcher used a postmodernist paradigm with imaginary dialogue as a research method. The imaginary dialogue consists of two specialists namely accountant and investor. The result of this research is a pentuple bottom line hierarchical pyramid model. The pentuple bottom line hierarchical pyramid is a model for measuring company managerial performance consisting of ethical responsibilities, profit, people, planet, and prophet. First, ethical responsibilities are ethical responsibilities, the company has an obligation to carry out good and fair business practices, second, profit is an effort to fulfill the company's economic welfare third, people, the company tries to provide benefits and advantages for the stakeholders, fourth, planet, the company can preserve the environment, the fifth, prophet is mental or spiritual balance in the process of preserving life, business organizations must consider the expression of God-consciousness, transcendental consciousness, honesty, the ability to self-contemplate and sincere lov

The Power of Budget Actors of Regional Election from the Perspective of Dahrendorf’s Conflict Theory

The purpose of the research is to reveal the power of budget actors of the 2013 Bali regional election. The data were collected through the participant observations and dialogues with participants. Data analysis was conducted using Dahrendorf’s conflict theory. Dahrendorf’s conflict theory perceives regularities in society as a result of tensions of power from super-ordinates to sub-ordinates. Power is a rare resource. The conflicts of authority emerge to maintain the legitimacy of authority. The research finds out that the practice of elections cannot be separated from conflicts. Conflicts linger in the executive, legislative, and regional election authorities in Bali province. One of the main resources of power is a budget. Organizations experiencing conflicts can make use of budget to maintain authority. The conflict of budget planning of regional elections ends with the excessive power of budgeting team to cut the budget actors’ pay. The conflict of budget execution is shown by the power of the incumbent and commissioners. The conflict of budget accountability ends with the power of Financial Investigation Bureau of Indonesia to return the excess use of budget of regional elections to the local cash account. The implications of this study are the changes in the regulation of budgetary resources of regional elections from local budget to state expenditure budget as well as the changes in the regulation of commissioners’ authority to replace the structural officials of the General Election Commission. Keywords: power, budget, and power conflict

CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, INVESTMENT EFFICIENCY, INNOVATION, AND FIRM VALUE

ABSTRACTThis research purpose is to analyze the effect of Corporate Social Responsibility Disclosure on the value of environmentally risky companies, as those in agricultural, primary industry and chemicals, mining, property, real estate, and building construction sectors, listed on the IDX from 2015 to 2018 through investment efficiency and innovation. The results of the PLS analysis indicate that such disclosure positively and insignificantly affects firm value through investment efficiency. Better exposure and efficiency tend to increase substantial value, although the improvement is insignificant in the underinvestment scenario. Furthermore, the disclosure positively and significantly enhances firm value through innovations with research and development activities.ABSTRAKPenelitian bertujuan untuk menguji dan menganalisis pengaruh CSRD terhadap nilai perusahaan melalui efisiensi investasi dan inovasi pada perusahaan berisiko dalam hal dampak lingkungan seperti sektor Agriculture, Basic Industry dan Chemicals, Mining, Property, Real Estate dan Building Construction terdaftar di BEI tahun 2015-2018. Penelitian ini menggunakan metode PLS sebagai analisis data. Hasil penelitian menunjukkan bahwa CSRD berpengaruh positif dan tidak signifikan terhadap nilai perusahaan melalui efisiensi investasi, artinya semakin baik CSRD dan efisiensi investasi maka cenderung dapat meningkatkan nilai perusahaan, meskipun peningkatannya tidak signifikan pada skenario underinvestment dan CSRD berpengaruh positif dan signifikan terhadap nilai perusahaan melalui inovasi dengan aktivitas RnD

Accounting Practices in the Golden Era of Sultan Babullah: The Sultanate of Ternate (1570-1583)

This study aims to explore the accounting practices and their development during the Ternate Sultanate of Sultan Babullah era (1570-1583). This period is a golden era as the sultanate was expanded from the north of Mindano to the south of Bima and from west of Makassar to the east of Banda. Using document analysis and interviews with the sultanate descent family member and historians as the primary source of data, this study employed ethno archaeological approach. The results revealed that accounting was understood in various types during the era that included economic transactions in traditional markets, the use of money for covering social needs, and taxation mechanisms. The sultanate also developed a well-arranged of taxation system where all types of taxation could be paid not only with money, but also by manpower for the Kadaton (or palace), goods, and kora-kora (or royal fleet)

MITOS DI BALIK LAPORAN SOSIAL BANK SYARIAH

This study aims to understand and interpret the social reports of one of the first Islamic banks in Indonesia contained in the annual report. The analytical tool used in this study is Barthes's semiotics through the stages of interpretation in a denotative and connotative manner. Interpretations made by researchers other than the text also include visual interpretations. In this study it was found that there were inconsistencies in the preparation of social reports, and there were texts and images which aimed to create, build and maintain the positive side of the company in the eyes of the public

A Sustainable Business Model in Islamic Bank (Review of the Scientific Literature)

The purpose of this study was to examine the influence of Islamic corporate governance and Islamic intellectual capital to the business sustainability of Islamic banks in Indonesia by Islamic financial performance as a mediating variable. Indicators used in variable Islamic Corporate Governance there are  11 (eleven) indicators, variable Islamic Capital Intellecutal there are 3 (three)  indicators,  variable Islamic Financial Performance  is 1 (one)  indicator and variable Sustainability  Business there are 3 (three)  indicators. Keywords: Islamic Corporate Governance, Islamic Intellectual Capital, Islamic Financial Performance, Sustainability Busines

Gender Responsive Budgeting in Indonesia: Village Financial Budget Planning

This study aimed to analyze how the budget of a village is gender-based based on Thinking Fatmawati. This study used a qualitative approach to critical ethnography (feminist). Data were collected through observation and in-depth interviews with village informants in Sitiarjo, Malang, East Java, Indonesia. Village Sitiarjo is an existing village that implements a gender-responsive budget. The results revealed concerns in the village regarding gender-oriented budget planning. Additionally, there are only a few programs that are gender oriented. However, implementing the gender-oriented budget is still in its initial stages. The planning process includes women’s participation in the village government’s deliberations. The planning process budget is expected to have Sprit Fatmawati, where women must be rational in making decisions for the economic and social good in the home or life around them while upholding religious and cultural values. This step is essential for the inclusiveness and sustainable development of the village. Keywords: Gender, Planning Budget Finance Village, Budget Gender Responsiv

Community engagement: Implementasi corporate social responsibility pada PT BNI (Persero) Tbk

This study aims to identify the Corporate Social Responsibility (CSR) disclosure and analyse its implementation in PT BNI Tbk regarding to the Community Engagement as well as its disclosure media. The data were collected through interview with the CSR staffs and direct observation on 3 locations of community groups where the program was implemented. This qualitative research applied content analysis method. The findings show that the community sub category in the sustainability report of PT BNI Tbk meets the GRI standart for the last three years (2015-2017). Furthermore, instead of “doing for the community”, CSR Kampoeng BNI applied “doing with the community” motto in implementing the program in order to encourage the community to be active and dynamic as well as not depends on the support from the government institutions and organizations

A Philosophical Thought on Sustainability Accounting

The purpose of this study is to discover a philosophical thought on sustainable development as foundation for sustainability accounting. By defining sustainability accounting as new accounting policies and practices which is adopting sustainability concept, understanding the philosophical thought becomes an imperative task for accounting discipline. Sustainable development requires involvement of any business entities. Accordingly, accounting profession should response to the movement seriously, since accounting takes place in the center of business information system. This study utilizes a qualitative content analysis to examine ideological mind-sets and themes contained in textual data. Data are further classified using a taxonomy based on Fay’s basic scheme of critical social science. Results of the study indicate that the philosophical thought on sustainable development consists of four integrated themes, i.e.: human beings and development; the interlocking crises and ecosystem degradation; system thinking and human consciousness; and transformation toward harmonization through integration. The philosophical thought could enlighten in developing sustainability accounting policies and practices. As practical guidance, sustainable development accountability should consist of economic, social and environmental accountabilities. Accounting report as a part of sustainability accounting practices could preserve the business entities’ conformance to that spirit more comprehensively. Keywords: philosophical thought, sustainability accounting, sustainable development