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PENGARUH SANKSI PERPAJAKAN, PEMERIKSAAN PAJAK, KEPATUHAN WAJIB PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN (Studi Kasus di Kantor Pelayanan Pajak Pratama Sukoharjo)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
The purpose of this research is to analyse the significance of taxation sanctions, tax checks, taxpayer compliance and taxpayer awareness on the acceptance of income tax at Sukoharjo Primary Tax Service office. The population in this study is a taxpayer of a personal person registered with the primary Tax Service office of Sukoharjo until August 2019. Sampling techniques use purposive sampling, with a sample count of 40 respondents. Data collection methods used: questionnaires and documentation....
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PENGARUH PAJAK, MEKANISME BONUS, DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2018)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
This study aims to determine the effect of taxes, bonus mechanisms, and company size on transfer pricing. This type of research is a case study, the type of data used is quantitative data. Datansourcenusednsecondaryndata. The population of.companiesnin thenconsumer goodsnindustry.sectornlisted on the Indonesia Stock Exchange (IDX) in 2014-2018 totaled 42 companies. Samples ofn14 companies for 5 years.with.a.purposive.sampling.method. Collection.techniques.using documen tation and study of litera...
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PENGARUH SANKSI PAJAK, KEPERCAYAAN PADA PEMERINTAH DAN HUKUM, PELAYANAN FISKUS TERHADAP KEPATUHAN PBB (Survei pada Wajib Pajak PBB di Desa Kemasan Kecamatan Sawit Kabupaten Boyolali)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
The intention of this deepening is to analyze the meaning of the influence of tax sanctions, trust in the government and law, special services, in addition to understanding among the ruling variables that have an impact on the mandatory compliance of the PBB in the Village of Kemasan. This type of exploration is a survey on the PBB mandatory in the Village of Kemasan. all the PBB mandatory registered in the Kemasan Village is the population in this study. Random sampling became a sampling techni...
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PENGARUH INFLASI, NILAI TUKAR RUPIAH, SUKU BUNGA DAN SELF ASSESSMENT SYSTEM TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI DI KANTOR WILAYAH DIREKTORAT JENDRAL PAJAK JAWA TENGAH II
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 3
(2020)
Value Added Tax (VAT) is a tax that is imposed on the consumption of goods and services in the customs area. The purpose of this study is to examine the effect of inflation, the rupiah exchange rate, interest rates and self assessment system on value added tax receipts. The population of this study is the inflation rate in Central Java, the exchange rate of the rupiah against one US Dollar based on the tax rate, Bank Indonesia reference interest rate, the number of VAT notification period and al...
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PENGARUH KINERJA KEUANGAN DAN MAKRO EKONOMI TERHADAP HARGA SAHAM PADA STUDI KASUS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 3
(2020)
Harga saham adalah uang yang akan dikeluarkan oleh pihak investor untuk memdapatkan bukti kepemilikan suatu perusahaan yang dapat diperolah dari pasar model. Tujuan panelitian ini untuk mengetehui (1) Apa Pengaruh current ratio tarhadap harga saham (2) Apa pengaruh return on equity terhadap harga saham (3) Apa pengaruh nilai tukar terhadap harga saham (4) Apa pengaruh suku bunga terhadap harga saham. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan yang di terbitkan...
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PENGARUH PERENCANAAN PAJAK, RETURN ON ASSET DAN DEBT TO EQUITY RATIO TERHADAP NILAI PERUSAHAAN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
(2020)
The purpose of this study was to analyze the effect of tax planning, return on assets and debt to equity ratio to the value of companies incorporated in LQ45 on the Indonesia Stock Exchange in 2014 - 2017. This type of research is an empirical study of companies incorporated in LQ 45 shares listed on the Indonesia Stock Exchange in 2014 - 2017. Samples of 35 companies used purposive sampling technique. The data collection method used documentation. Data analysis techniques used multiple linear r...
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PERSEPSI MAHASISWA AKUNTANSI DAN HUKUM UNIVERSITAS SLAMET RIYADI SURAKARTA MENGENAI ETIKA TAX EVASION
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 4
(2020)
This study aims to analyze the perceptions of Accounting students and Law students on the ethics of tax evasion, as well as analyzing the differences in the perception of tax evasion ethics between Accounting students and Law School students Slamet Riyadi Surakarta. Data collection techniques using a questionnaire. The instrument testing uses validity and reliability tests. The data analysis technique used is the F test and the t test of two independent samples (Independent t-Test). The calculat...
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ANALISIS ALTMAN Z-SCORE UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PERBANKAN UMUM SYARIAH TAHUN 2013 – 2017
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 4
(2020)
This study was conducted to predict bankruptcy in Islamic public banks registered at Bank Indonesia (BI) and the Financial Services Authority (OJK) for the period of 2013 - 2017 using the modified Altman Z-score method. The banks studied were 11 banks, namely Aceh Syariah Bank, BCA Syariah Bank, Bukopin Syariah Bank, Dubai Syariah Panin Bank, BRI Syariah Bank, Victoria Syariah Bank, Maybank Syariah Bank, Mega Syariah Bank, Mandiri Syariah Bank, BNI Syariah Bank, Muamalat Bank . Data analysis tec...
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ANALISIS FAKTOR YANG MEMPENGARUHI PELAPORAN KEUANGAN PERUSAHAAN MELALUI INTERNET
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 4
(2020)
The purpose of this study is to analyze the effect of firm size, profitability, liquidity, and new shares offering to internet financial reporting. The samples used in the study were 114 manufacture companies listed on the Indonesia Stock Exchange in 2018 with proportional stratified sampling method. The analytical method used is logistic regression. The result of this study indicate that the variable new shares offering significant and positive impact to internet financial reporting, while othe...
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ANALISIS EFEKTIVITAS DAN KONTRIBUSI PERUMDA PERGUDANGAN DAN ANEKA USAHA PEDARINGAN TERHADAP PENDAPATAN ASLI DAERAH KOTA SURAKARTA TAHUN 2014 – 2018
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 4
(2020)
The government has a responsibility in digging every potential of the area in order to contribute to the acceptance of the local revenue independently. Local revenue can be said to be an influential source of acceptance in an area. If an area can properly compile the local revenue, financial availability to improve, develop, and organize regional autonomy will also be better too. This type of research is a descriptive analysis, with quantitative data types in the form of financial statements obt...
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