Analisis Perbandingan Kinerja Keuangan UMKM Pengusaha Kena Pajak dengan UMKM Non Pengusaha Kena Pajak
Abstract
This study aims to compare the financial performance of MSMEs for Taxable Entrepreneurs and MSMEs for Non-Taxable Entrepreneurs for the 2017-2019 period by using several financial ratios. The design of this research is comparative descriptive. Sampling used double sampling technique, namely quota sampling and purposive sampling. So that the resulting number of samples is 10 MSMEs of Taxable Entrepreneurs and 10 MSMEs of Non-Taxable Entrepreneurs with a total of 30 MSMEs of Taxable Entrepreneurs and 30 MSMEs of Non-Taxable Entrepreneurs. The method of data analysis in this study is descriptive analysis to determine the average performance of SMEs and hypothesis testing with independent sample t-test. The results of this study indicate that MSMEs of Taxable Entrepreneurs have better performance and have differences based on the ratio of Gross Profit Margin and Return on Assets, while in the Inventory Turnover ratio there is no difference between MSMEs of Taxable Entrepreneurs and MSMEs of Non-Taxable Entrepreneurs.
Keywords: Financial Performance; MSME; Taxable Entrepreneur.
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References
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Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes. https://doi.org/10.1016/0749-5978(91)90020-T
Albari, & Safitri, I. (2018). The influence of product price on consumers’ purchasing decisions. Review of Integrative Business and Economics Research, 7(2), 328–337.
Almunia, M., & Lopez-Rodriguez, D. (2018). Under the radar: The effects of monitoring firms on tax compliance. American Economic Journal: Economic Policy, 10(1), 1–38. https://doi.org/10.1257/pol.20160229
Ball, R., Gerakos, J., Linnainmaa, J. T., & Nikolaev, V. V. (2015). Deflating profitability. Journal of Financial Economics, 117(2), 225–248. https://doi.org/10.1016/j.jfineco.2015.02.004
Best, M. C., Brockmeyer, A., Kleven, H. J., Spinnewijn, J., & Waseem, M. (2015). Production versus revenue efficiency with limited tax capacity: Theory and evidence from Pakistan. Journal of Political Economy, 123(6), 1311–1355. https://doi.org/10.1086/683849
Chaudhuri, M., Voorhees, C. M., & Beck, J. M. (2019). The effects of loyalty program introduction and design on short- and long-term sales and gross profits. Journal of the Academy of Marketing Science, 47(4), 640–658. https://doi.org/10.1007/s11747-019-00652-y
Chavali, K., & Rosario, S. (2018). Relationship between capital structure and profitability: A study of Non Banking Finance Companies in India. Academy of Accounting and Financial Studies Journal, 22(1), 1–9.
Dita, L. D. W., & Made, N. A. E. (2017). Analisis Perbandingan Kinerja Keuangan Perbankan Umum Konvensional Dan Perbankan Syariah Periode 2011-2015. E-Jurnal Akuntansi, 20(3), 2217–2243.
Harju, J., Matikka, T., & Rauhanen, T. (2016). The Effects of Size-Based Regulation on Small Firms: Evidence from Vat Threshold. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2795920
Hasanah, A., & Enggariyanto, D. (2018). Analisis Faktor-Faktor Yang Mempengaruhi Return On Asset Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Journal Of Applied Managerial Accounting. https://doi.org/10.30871/jama.v2i1.658
Herlin. (2015). Pengaruh Perputaran Persediaan Voucher Sev Dalam Meningkatkan Laba Operasi Pt. Elkomindo Mitra Nusantara Bengkulu. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 2(2), 177–183. https://doi.org/10.37676/ekombis.v2i2.13
HW, Darmoko; Wibisono, Nurharibinu; Jantan, N. (2013). Perlakuan Akuntansi PPN dan Pengaruhnya Terhadap Laporan Keuangan Pada Perusahaan Karoseri Adi Wijaya Madiun. Jurnal Ekomaks, 2, 132–148.
Ita, W. (2018). Penerapan Akuntansi Pajak Pertambahan Nilai (PPN) dan Pengaruhnya Terhadap Penyajian Laporan Keuangan Pada CV. Las Syifa Karoseri Kota Bau-Bau.
Kleven, H. J., & Waseem, M. (2013). Using notches to uncover optimization frictions and structural elasticities: Theory and evidence from Pakistan. Quarterly Journal of Economics. https://doi.org/10.1093/qje/qjt004
Kwak, J. K. (2019). Analysis of inventory turnover as a performance measure in manufacturing industry. Processes, 7(10). https://doi.org/10.3390/pr7100760
Liew, Y. S., & Falahat, M. (2019). Factors influencing consumers’ purchase intention towards online group buying in Malaysia. International Journal of Electronic Marketing and Retailing. https://doi.org/10.1504/IJEMR.2019.096627
Made, M., Rodhiyah, R., & Widiartanto, W. (2015). Pengaruh Promosi Dan Harga Terhadap Keputusan Pembelian Surat Kabar Harian Suara Merdeka. Jurnal Ilmu Administrasi Bisnis S1 Undip, 4(2), 462–473.
Mascagni, G., & Mengistu, A. (2019). Effective tax rates and firm size in Ethiopia. Development Policy Review, 37(S2), O248–O273. https://doi.org/10.1111/dpr.12400
Nilda, C., Erfiza, N. M., & Yasqi, M. F. (2020). Consumers purchasing decisions on local and national retail bakery products based on price. IOP Conference Series: Earth and Environmental Science, 425(1), 1–10. https://doi.org/10.1088/1755-1315/425/1/012023
Noviane Claudya Pinkan Sambur, Jullie J. Sondakh, H. S. (2015). Analisis Pengaruh Pajak Pertambahan Nilai (PPN) Dan Pajak Penjualan Atas Barang Mewah (PPnBM) Terhadap Daya Beli Konsumen Kendaraan Bermotor. Berkala Ilmiah Efisiensi.
Nugroho, E. (2011). Analisis Pengaruh Likuiditas, Pertumbuhan Penjualan, Perputaran Modal Kerja, Ukuran Perusahaan dan Leverage Terhadap Profitabilitas Perusahaan (Studi Pada Perusahaan Manufaktur yang Terdaftar Pada BEI Pada Tahun 2005 – 2009). Fakultas Ekonomi.
Nurfauzi, E. A., Nuryakin, C., & Putra, B. C. (2019). Firms Bunching Response to Indonesian Income Tax Threshold. JEJAK. https://doi.org/10.15294/jejak.v12i1.18678
Rahmadani, R., & Ananda, F. (2018). Analisis Pengaruh Harga Terhadap Keputusan Pembelian Di Online Shop Tokopedia. INA-Rxiv. https://doi.org/10.31227/osf.io/as9wc
Ratna Sari, M. (2016). Pengaruh Akuntabilitas, Faktor Organisasional, dan Penggunaan Sistem Pengukuran Kinerja Terhadap Kinerja Organisasi (The Effect of Accountability, Organizational Factors, and the Use of Performance Measurement System on Organizational Performance). Jurnal Akuntansi Dan Keuangan Indonesia, 13(2), 117–141.
Rihn, A., Khachatryan, H., & Wei, X. (2018). Assessing purchase patterns of price conscious consumers. Horticulturae, 4(3), 1–16. https://doi.org/10.3390/horticulturae4030013
Riyono, & Budhiharja, G. E. (2016). Pengaruh Kualitas Produk, Harga, Promosi Dan Brand Image Terhadap Keputusan Pembelian Produk Aqua. Jurnal STIE Semarang. https://doi.org/10.1017/CBO9781107415324.004
Stigler, G. J. (1971). The Theory of Economic Regulation. The Bell Journal of Economics and Management Science. https://doi.org/10.2307/3003160
Tambunan, T. (2012). Peran Usaha Mikro dan Kecil dalam Pengentasan Kemiskinan di Daerah. Jurnal Bina Praja, 04(02), 73–92. https://doi.org/10.21787/jbp.04.2012.73-92
Tayler, T. (1990). Why people obey the law. Choice Reviews Online. https://doi.org/10.5860/choice.28-1807
Wan, X., Britto, R., & Zhou, Z. (2020). In search of the negative relationship between product variety and inventory turnover. International Journal of Production Economics, 222. https://doi.org/10.1016/j.ijpe.2019.09.024
Published
2022-06-26
How to Cite
ARIFIN, Zaenal; JATI, I Ketut.
Analisis Perbandingan Kinerja Keuangan UMKM Pengusaha Kena Pajak dengan UMKM Non Pengusaha Kena Pajak.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 6, p. 1536-1549, june 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/76526>. Date accessed: 19 apr. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i06.p11.
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