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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK REKLAME KOTA SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 3
(2017)
The purpose of this study to know the effect of total population, amount of industries and GDRP (Gross Domestic Regional Product) on advertising revenue tax. This study uses quantitative data. Data collection techniques by means of documentation and literature. Data analysis technique used is multiple regression, the classical assumption test, descriptive statistics, F test, t test, and test the coefficient of determination. The results of the analysis of determination coefficient of R2 = 0.980,...
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ANALISIS KEBIJAKAN AKUNTANSI DALAM PERATAAN LABA (Studi Kasus di Hotel X Solo)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 3
(2017)
This research aims to determine wheter there is income smoothing practices in hotel X Solo, in what way do income smoothing practices and the impact arising from the practice of income smoothing. This research use observation and documentation method. The focus of this research is the revenue and expenditure transaction in which researchers examined the accounting records and view documents in the revenue cycle expenses. Furthermore, researchers examine in more detail the gaps that may be an opp...
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ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KOTA SURAKARTA TAHUN 2010 – 2014
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 3
(2017)
Hotel Tax in Surakarta Mayor Regulation No. 33 by 2013 on Guidelines Implementation article 7 Hotel Tax that is defined by 10%. The purpose of this research is to know the tax realization hotel which can be charged by the Government is effective in accordance with the target set by the local government as well as knowing the magnitude of the contribution of tax revenues towards the hotel tax revenue area and PAD the city of Surakarta. Data analysis techniques used are: (1) the ratio of effective...
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PENGARUH SOSIALISASI DAN PEMAHAMAN KEBIJAKAN SUNSET POLICY TERHADAP KEMAUAN MEMBAYAR PAJAK (Studi Kasus Pada Wajib Pajak Badan di KPP Pratama Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 4
(2017)
The objectives of the study are to analyze the influence of (1) the dissemination of Sunset Policy toward the willingness of paying tax; (2) the comprehension of tax payers toward Sunset policy on the willingness of paying tax. The population involved in the study is the tax payers of the institution implementing Sunset Policy which there are 150 tax payers. The sampling technique used in the study was Accidental Sampling. It is a technique which the samples used are accidentally met with the re...
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ANALISIS PENGARUH MODAL SENDIRI, MODAL PINJAMAN, VOLUME USAHA, DAN JUMLAH ANGGOTA TERHADAP SISA HASIL USAHA PADA KOPERASI SOPIR TRANSPORTASI SOLO
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 4
(2017)
The purpose of this study was to determine the significance of the influence of their own capital, loan capital, the business volume and the number of members simultaneously on operating results in the Cooperative Transport driver Solo (Solo Kosti) Year 2005 - 2015. The research method using the case study method, the type of data used quantitative and qualitative data, the data source used secondary data. Data collection methods used documentation. Data analysis techniques used classical assump...
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ANALISIS KINERJA DINAS PENDAPATAN, PENGELOLAAN KEUANGAN, DAN ASET KOTA SURAKARTA DALAM PEMUNGUTAN PAJAK HOTEL, RESTORAN, DAN HIBURAN TAHUN 2009 – 2014 BERDASARKAN KONSEP VALUE FOR MONEY
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 4
(2017)
The purpose of this study is to analyze the financial performance of the Department of Revenue, Finance and Asset Management Surakarta perspective in terms of economy, efficiency and effectiveness of tax revenue the hotel, restaurant and entertainment by using the concept of Value For Money. This study uses secondary data with quantitative data analysis techniques based on the ratio of economy, efficiency and effectiveness and qualitative data that is on the Department of Revenue, Finance and As...
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PEMAHAMAN DAN PERSEPSI ANGGOTA DPRD KOTA SURAKARTA TERHADAP PENYAJIAN LAPORAN KEUANGAN SEKTOR PUBIK
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 4
(2017)
This study aimed to analyze the level of understanding of Surakarta City Council Members To The Financial Statements and the Public Sector Perceptions Surakarta City Council Member of the Financial Statements on education. This study is a survey of the population of Surakarta City Council Member 2014 - 2019 Forces with sampling techniques census method used in this study, namely all the population sampled in this study, so that the sample in this study amounted to 45 samples can be processed but...
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PENGARUH KUALITAS PELAYANAN, SANKSI DAN KESADARAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PBB DI MOJOSONGO
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 1
(2016)
This study aims to determine the effect of the quality of tax services, tax penalties and awareness of taxpayers on tax compliance in the payment of property tax. This research is quantitative data collection techniques such as questionnaires and literature study. Analysis of data using multiple linear regression analysis with calculations using SPSS version 21. Partial results of the analysis we concluded that the quality of tax services and a significant positive effect on tax compliance. tax...
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PENGARUH KEBIJAKAN UTANG, LIKUIDITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN JASA KONSTRUKSI MILIK NEGARA DAN PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2014
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 1
(2016)
The purpose of this study is to find the influence of policy debt, liquidity and profitability on the company. The independent variable from thy study is policies debt, liquidity, profitability and dependent variable of study is value of company. Population in research this is a company construction services belonging to a country and telecommunication companies enrolled in BEI the periode 2009-2014. A method of the sample used is purposive sampling. Sample in this research that is by using soft...
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ANALISIS KINERJA KEUANGAN PERUSAHAAN DAERAH AIR MINUM TIRTA MAKMUR KABUPATEN SUKOHARJO BERDASARKAN KEPUTUSAN MENTERI DALAM NEGERI NO. 47 TAHUN 1999
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 12
, No 1
(2016)
The purpose of this research is to analyze the level of financial performance PDAM Tirta Makmur Kabupaten Sukoharjo during the fiscal year 2013-2014 based on Kepmendagri No. 47 in 1999. Research methods method using case studies in PDAM Tirta Makmur Kabupaten Sukoharjo, the types of data the data used was qualitative and quantitative data, the source data used the data of second. Method of data collection used documentation. Technique of data analysis using quantitative descriptive analysis that...
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