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FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI MAHASISWA MENGENAI ETIKA PENGGELAPAN PAJAK (Survei pada Mahasiswa Akuntansi Fakultas Ekonomi Perguruan Tinggi Swasta di Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 1
(2020)
Tax evasion in Indonesia is still a lot, such as reporting smaller sales, inflating company costs at a fictionalized cost. The purpose of this research is to analyze the significance of the influence of taxation system, discrimination, technology and information on taxation and justice to the ethical perception of tax evasion in accounting students Faculty of Private college economics In Surakarta This research took samples of 118 respondents from 1,160 accounting students of the Faculty of Econ...
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Perbandingan Hasil Belajar Model Pembelajaran Inquiry dengan Model Kooperatif Learning Tipe Number Head Together (NHT) dalam Mata Pelajaran (IPA) Kelas V SD Negeri 58 Kota Bengkulu
JOURNAL OF BIOLOGY LEARNING
Vol 2
, No 2
(2020)
This study aimed to determine whether the science learning outcomes of grade V students who are taught using the NHT Model in SD Negeri 58 Bengkulu City. This study used two groups, namely class 5A with 31 people as the experimental group and class 5B with 31 people as the control group. The research variable consisted of independent variables, namely the Inquiry learning model and the NHT model, while the dependent variable was the science learning outcome. Based on the results of the study, it...
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1 Sitasi
PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, LEVERAGE DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE (Studi pada Perusahaan Pertambangan yang Terdaftar Dalam Bursa Efek Indonesia Tahun 2014-2018)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 1
(2020)
Tax avoidance is an effort made by the company to save tax payment that can be done legally. The purpose of this study to determin (1) the effect of institutional ownership on tax avoidance (2) the effect of size firm on tax avoidance (3) the effect of leverage on tax avoidance (4) the effect of transfer pricing on tax avoidance. This study uses secondary data in the form of audited financial statements originating from the Indonesia Stock Exchange (IDX). The population in this study is the mine...
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PENGARUH KEADILAN,DISKRIMINASI, DAN PENALTY RATE TERHADAPpPERSEPSI WAJIP PAJAK ORANGpPRIBADI MENGENAI ETIKA PENGGELAPAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 1
(2020)
Analyzegthegsignificance of theneffect of justice, discriminationhand penalty rates on perceptionscof individualgtaxpayers regardingcthe ethics ofntax evasion. Data obtainedgthrough observation,ninterviews, distributiongof questionnaires, and.taking.documentation. Datapobtainedkthrough.the.distribution.of questionnaires to individual taxpayersgof thegSurakrta Pratama Tax Office. Thensample gused was a taxpayer in the city of Surakarta, whichkamounted to 100krespondents. Refinement technique in t...
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PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGGAH DAN PERHITUNGAN PAJAK TERHADAP PENERAPAN PERATURAN PEMERINTAH NO 23 TAHUN 2018 (Studi Kasus UD Mardi Mulyo Mebel Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
Applicable Financial AccountingnStandards for Micro,nSmall, and Discouraging Entitiesn(SAK EMKM). The standard is used for the preparation of Financial Statements for MSMEs so that the financial statements in MSMEs are well organized and used for decision making. Along with the issuance of SAK EMKM accompanied by changes to the tax law namely Law No.23 of 2018 on Income Tax Article 4 paragraph 2 at a rate of 0.5%. The tax is a compulsory levy paid by the people to the state and will be used for...
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Identifikasi Vertebrata Kelas Mamalia di Taman Satwa Taru Jurug Surakarta Sebagai Bahan Materi Pengembangan Video Pembelajaran Biologi SMA Kelas X
JOURNAL OF BIOLOGY LEARNING
Vol 2
, No 2
(2020)
The purpose of this study was to identify Vertebrate animals of the Mammal class, order artiodactyla, family Cervidae in the Jurug Surakarta taru Animal Park, develop interactive video media as a result of identification of vetebrata animals into learning media, know the quality of interactive video media based on assessment by material experts, media experts and biology teachers, and applications in learning. The research method uses an observation method by making direct observations of verteb...
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1 Sitasi
ANALISI FAKTOR-FAKTOR YANG PENGARUHI PAJAK DAERAH KABUPATEN EKS-KARESIDENAN SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
This study aims to examine the influence and analysis of PDRB, population, inflation and number of industries on the tax revenue of the ex-residency district of Surakarta. This study uses a survey method as an instrument. The population of this study is LKPD and BPS data of the Surakarta Ex-Residency District. Based on the purposive sampling method, the number of samples obtained was 35 data. This type of research used in this research is quantitative research with the aim to uncover the truth c...
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Analisis Problem Solving Skills Siswa pada Materi Lingkungan
JOURNAL OF BIOLOGY LEARNING
Vol 2
, No 2
(2020)
The purpose of the research was to find out the level of the students' problem solving skills on environmental material at X class of MAN Bintan. The researcher applied descriptive quantitative approach as method for analyzing the data. Sampling in this study using Total Sampling technique with the sampel consisted of 59 students. This instrument is used to collect students' problem solving skills through six aspects to Chang & Kelly with 6 items essay and feature interviews. The data were a...
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Pengembangan Penuntun Praktikum Berbasis Inkuiri Terbimbing Materi Interaksi Makhluk Hidup pada Siswa MTs Darul Amin Palangka Raya
JOURNAL OF BIOLOGY LEARNING
Vol 2
, No 2
(2020)
The aim of this research was to develop a practical guide based on guided inquiry on the interaction material of living things. This type of research was Research and Development with the ADDIE development model (Analyze, Design, Development, Implement and Evaluation). Practicum guides were validated by 2 media experts and 2 material experts. The research was carried out until a small scale test with the research subjects were 5 grade students of MTs Darul Amin Palangkaraya. The results of the s...
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9 Sitasi
ANALISIS KONTRIBUSI DAN EFEKTIVITAS PAJAK HOTEL, PAJAK RESTORAN, DAN PAJAK PARKIR TERHADAP PENDAPATAN ASLI DAERAH (Studi Kasus Kota Surakarta dan Kota Yogyakarta tahun 2012-2018)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
The research aims to determine the potential, effectiveness of local tax and its influence on regional indigenous revenue. The dependent variable used in this study is the indigenous revenue region. The independent variable is Hotel tax, restaurant tax and parking tax. The population in this research is the regional government Financial report (LKPD) taken from the regional Asset Financial Management Board (BPPKAD) of Surakarta and Yogyakarta city in 2012-2018. Samples in this study used census...
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