Implementation of PP NOMOR 23 TAHUN 2018 on the Tax Cmplianc of Micro, Small and Medium Enterprises (UMKM) in Semarang City

This research aims to examine the influence of the application of government regulation (PP) number23 of 2018 on tax compliance for Micro, Small and Medium Enterprises (UMKM) in Semarang city. Implementation of PP No.23 of 2018 is proxied by the variables of taxation knowledge and taxation sanctions. This is a quantitative research using primary data. The data are collected using questionnaire and analyzed using multiple regression. The data are processed using SPSS to analyze the data, and the research samples are selected using the questionnaire. The population of this research is the Micro, Small, and Medium Enterprises in Semarang, especially the Courses and Training institutions. There are 208 valid and reliable samples for further analysis. The results show that the application of PP No.23 of 2018 in Semarang affects the tax compliance of UMKM. This shows that the understanding of new regulations and sanctions positively influences the tax compliance among the UMKM. Due to the chosen research approach, the results are specific and may be less generalizable. Therefore, further researchers are encouraged to test the hypotheses submitted to other objects. This research includes implications for the tax regulators in implementing new regulations that are able to significantly influence the UMKM in the future. Keywords: Tax Knowledge, Tax Sanctions, Tax Compliance, PP Nomor 23/2018, UMK

PENDAMPINGAN PELAPORAN PAJAK BAGI UMKM DI KELURAHAN JOMBLANG KECAMATAN CANDISARI KOTA SEMARANG

Permasalahan utama objek sasaran adalah kurangnya kesadaran, pemahaman dan kepatuhan UMKM dalam pelaporan pajak. UMKM masih belum sepenuhnya sadar akan kewajiban perpajakan terkait dengan usahanya. Tujuan dari pengabdian masyarakat ini adalah untuk meningkatkan pemahaman, kesadaran dan kepatuhan pajak bagi pengusaha Usaha Mikro, Kecil, dan Menengah (UMKM) di Kelurahan Jomblang Kecamatan Candisari Kota Semarang. Metode pendampingan terdiri dari pelatihan berupa ceramah, praktik, serta pendampingan langsung secara intensif. Khalayak Sasaran program pengabdian ini adalah pengusaha UMKM di Kelurahan Jomblang Kecamatan Candisari Kota Semarang. Tahapan dalam pengabdian masyarakat ini terdiri dari persiapan, pelaksanaan, dan evaluasi. Kegiatan pengabdian kepada masyarakat akan dilakukan dengan metode ceramah, tanya jawab, diskusi, simulasi, dan pendampingan. Langkah strategis yang digunakan dalam kegiatan ini adalah (1) memberi pelatihan di dalam kelas dengan tujuan meningkatkan kesadaran dan pemahaman tentang pajak UMKM, (2) memberi pendampingan pelaporan pajak, (3) evaluasi hasil kegiatan pengabdian yang telah dilakukan. Kesimpulan dari pengabdian ini adalah masyarakat semakin sadar akan pentingnya pajak dan keikutsertaan mereka dalam administrasi perpajakan di Indonesia. Masyarakat juga semakin paham mengenai besarnya tarif pajak yang berlaku bagi pelaku UMKM dengan peredaran bruto mencapai Rp4.800.000.000,00 setahun sesuai dengan PP23/2018 tentang Pajak Penghasilan dari Usaha yang Diterima atau Diperoleh Wajib Pajak yang Memiliki Peredaran Bruto Tertentu

TAX AVOIDANCE IN INDONESIA: CONTEXT OF GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY

Purpose of the study: The objective of the study is to analyze the impact of Corporate Governance and Corporate Social Responsibility Quality on Tax Avoidance.   Methodology: The population of this research is the audit report of the Audit Board of the Republic of Indonesia (BPK) in the Regency/City of West Indonesia with a total of 263 financial statements. Purposive sampling method is used, resulting 186 financial statements as samples. Hypotheses are tested using multiple linear regression using SPSS V.21. Main Findings: This study population is a manufacturing company in Indonesia. Data are then analyzed by descriptive statistics and multiple linear regression. It is a quantitative study with 150 companies as the population of the study. They are all manufacturing companies listed on Indonesia Stock Exchange (IDX) from 2013 up to 2015. Applications of this study: This study can be useful for good corporate governance dan corporasi social responsibility Novelty/Originality of this study: Tax avoidance, good corporate governance and good social responsibility are included in this study. There are only a few studies that use these variables. This study uses a different proxy from the previous one with the aim of getting more accurate results

PENGARUH KOMPETENSI, INDEPENDENSI, OBJEKTIVITAS, AKUNTABILITAS DAN INTEGRITAS TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI ( Studi Empiris KAP di Semarang )

This research was done in order to analyze the effect of competence, independence, objectivity, accountability, and integrity toward the quality of audit with auditor’s ethic as moderation variable. The quality of audit is the result of auditor’s work in doing the related duty. The auditor is demanded to produce the high quality audit, so the auditor has responsibility in related partial to the finance report. Population in this research is the entire auditors who work in Public Accountant Office in Semarang. The method of sample collection is using purposive sampling, and the amount of sample 52 respondents. The method of primary data collection is questionnaire method. Technique of data analysis in this research is Bifilar Regression and Moderated Regression Analysis (MRA). The result of hypothesis in this research shows that competence, independence, objectivity, accountability, and integrity have positive and significant effect toward the quality of audit. While the interaction of competence and auditor’s ethic, interaction of independence and auditor’s ethic, along with objectivity and auditor’s ethic have positive and significant effect toward the quality of audit. The value of determination coefficient shows that simultaneously competence, independence, objectivity, accountability, and integrity contribute dependent variable 77,1% while the rest 22,9% are affected by the other factor out of mode

Company Characteristics on the Corporate Social Reporting Index of Corporate Social and Environmental Disclosure in Indonesian Public Companies

Corporate Social and Environmental Disclosure (CSED) is a form of reporting on the implementation of social and environmental responsibilities that must be included in the company's annual report. However, how extensive or how much information must be delivered is still voluntary. This paper attempts to examine the effect of earnings management, managerial ownership, profitability and firm size on corporate social and environment disclosure. The findings of this study reveal that earnings management, managerial ownership, company size and company profitability have a significant positive effect on the extent of corporate social responsibility and environmental disclosure. This finding encourages the government to stipulate regulations that explicitly and clearly regulate the practice and disclosure, and supervision of Corporate Social Responsibility (CSR) in companies in Indonesia so that the practice and disclosure of CSR in Indonesia is increasing. Keywords: Corporate Social Responsibility, Corporate Social and Environmental Disclosure, public companies, financial indicators. JEL Classification: E44, M14, Q56 DOI: https://doi.org/10.32479/ijeep.799