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PENGARUH SOSIALISASI PERPAJAKAN, PERILAKU APARAT PAJAK, SISTEM ADMINISTRASI PAJAK MODERN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Survei pada UMKM Pengrajin Kayu di Pasar Mebel Gilingan Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
This study aims to determine the effect of tax socialization, the behavior oftax officials, modern tax administration systems, and tax sanctions on SMEtaxpayer compliance. The type of data used is quantitative data. The data sourceused is primary data. The technique of collecting data is by distributingquestionnaires in the Gilingan Furniture Market in Surakarta. The population ofthis research is 74 UMKM. The sample taken in this study were 61 respondents.The sampling technique was purposive sam...
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PENGARUH PENGETAHUAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN SUKOHARJO
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
Tax is a taxpayer's contribution owed by an individual or entity that iscoercive based on statutory regulations, by not getting direct compensation but isused to finance state needs which are expected to have an effect on increasingincome and community welfare. The purpose of this study was to determine (1)The effect of taxpayer knowledge on PKB taxpayer compliance (2) The effect oftax sanctions on PKB taxpayer compliance, (3) The effect of taxpayer awarenesson PKB taxpayer compliance. This stud...
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ANALISIS KONTRIBUSI PAJAK DAERAH TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH (Studi Kasus Pada Badan Pendapatan, Pengelolaan Keuangan dan Aset Daerah Wilayah Eks-Karesidenan Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
This research aims to find out the contribution of Local Tax and its effecton Local Indigenous Income. The dependent variable used in this study wasRegional Native Income. While the independent variables are Hotel Tax,Restaurant Tax, Billboard Tax and Parking Tax. The population in this study isthe Budget Realization Report of Budget Realization Report (LRA) of SragenRegency, Karanganyar Regency, Sukoharjo Regency, Wonogiri Regency, KlatenRegency, Boyolali Regency and Surakarta City in 2014 –...
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PENGARUH DUKUNGAN PEMILIK, KEMAMPUAN TEKNIK PERSONAL, PROGRAM PELATIHAN DAN PENDIDIKAN TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Survei pada Usaha Kecil dan Menengah Kerajinan Logam Dusun Tumang Desa Cepogo)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
This study aims to determine the effect of owner support, personaltechnical skills, training and education programs on the performance ofaccounting information systems. This research was conducted at Small andMedium Enterprises (SMEs) of Metal Crafts in Tumang Hamlet, Cepogo Village.The type of data used is quantitative data. The data source used is primary data.The data collection technique used a questionnaire. The population used in thisstudy were 212 Metal Craft UKM in Tumang Hamlet, Cepogo...
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PENGARUH PENERAPAN GOODiCORPORATEiGOVERNANCE TERHADAPiAUDIT REPORTiLAG (StudiiPada Perusahaan Pertambangan Di Bursa_Efek Indonesia Tahun 2014-2018)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
Thissresearch wassconducted to know the effect of the implementation ofgood corporateegovernance on audit report lag in companies listed on Bursa EfekIndonesia in 2014-2015. This research uses secondary data abtained from thecompany’s financial statement. The technique to get sample use purposivesampling.The result of T count -2,253 with p-value 0,01 < 0.05 means that there is anegative and significant influence on the size of the audit committee (X1) on the auditreport lag (Y). H acyl t -2...
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ANALISIS FAKTOR YANG MEMPENGARUHI KINERJA PEMERINTAH DAERAH DI KABUPATEN KARANGANYAR
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
This research was conducted on 41 Regional Apparatus Organizations inKaranganyar Regency, the type of data used is quantitative data. The data sourceused is primary data. The entire population in this study were all Civil Servants inthe Karanganyar Regency. The sample used in this study was employees offinance in each Regional Apparatus Organization in Karanganyar Regency. Thesampling technique is done by using purposive sampling method. This studyshows that the Financial Accounting System, fina...
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KAJIAN FINANCIAL DISTRESS PADA BANK SYARIAH DI INDONESIA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
The purpose of this study is to analyze the potential for financial distresswith the Altman Z-score Modification method in Islamic banks in Indonesia andanalyze the differences between Muamalat Bank and public banks that opensharia. The scope of this research is empirical study. The study population isIslamic banks in Indonesia. The sample was 11 years with a purposive samplingtechnique. Data collection methods use documentation and study of literature.Analycis data techniques using the Altman Z...
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FAKTOR – FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK DAERAH PROVINSI JAWA TENGAH 2014 - 2018
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
The purpose of this study is to determine the effect of inflation, GrossRegional Domestic Product, Total Population on Regional Tax Revenues ofCentral Java Province 2014 - 2018. This study uses a sample type ofnonprobability sampling used in this study is saturated sampling or often called acensus, then The sample in this study is all of the population used in this study asmany as 35 which are all districts and cities in Central Java Province consistingof 29 districts and 6 cities using the Stak...
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PERAN VARIABEL MODERASI KOMPETENSI APARATUR TERHADAP PENGARUH ANTARA KEJELASAN SASARAN ANGGARAN DAN AKUNTABILITAS KINERJA PEMERINTAH DAERAH
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
This research was conducted to determine the role of the moderatingvariable of apparatus competence on the influence betweenclarity of budgettargets and accountability of local government performance. The research usesprimary data from Koesioner answers that are distributed to governmentapparatus in Wonogiri District OPD. Sampling techniques using the purposivesampling method.The result of T count 6.927 with a P-value of 0.000 < 0.05 then Horejected means there is a significant influence on t...
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PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, SANKSI PAJAK DAN AKUNTABILITAS PELAYANAN PUBLIK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KABUPATEN WONOGIRI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
This study aims to examine and analyze the effect of understanding taxregulations, tax sanctions, and public service accountability on taxpayercompliance in paying motorized vehicle taxes at the UPPD-SAMSAT Office ofWonogiri Regency. The type of data used is qualitative and quantitative data. Thepopulation in this study were all motor vehicle taxpayers registered at the UPPDSAMSATOffice of Wonogiri Regency in 2019. This study used secondary dataand primary data of 100 samples with the sampling m...
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