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PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN PEMBERIAN HADIAH TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KECAMATAN PASARKLIWON KOTA SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 3
(2020)
The purpose of this study was to determine the effect of knowledge of taxation, awareness of taxpayers and gift giving to individual taxpayer compliance in paying land and building taxes. This type of research is a survey of compulsory land and building tax in Pasarkliwon District, Surakarta City. The sample of this study was 100 land and building taxpayers with purposive sampling and cluster techniques. Data collection techniques using questionnaires and literature. The data analysis technique...
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PENGARUH KOMITMEN ORGANISASI, AKUNTABILITAS PUBLIK, PARTISIPASI PENYUSUNAN ANGGARAN, DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL (Studi pada Organisasi Perangkat Daerah Kota Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 3
(2020)
This study was conducted to determine and examine the influence of organizational commitment, public accountability, budgetary participation and clarity of budget targets significantly to managerial performance. This study uses a survey method that was conducted at the Organisasi Perangkat Daerah Kota Surakarta. The data source is primary data. The technique of collecting data using a questionnaire. The sampling technique used purposive sampling method with the number of respondents in this stud...
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ANALISIS PENGARUH EKONOMI MAKRO, STRUKTUR MODAL DAN KINERJA PERUSAHAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN LQ-45 DI BEI PERIODE 2013 – 2017
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
(2020)
Stock prices fluctuate depending on the high demand on the stock market. Therefore, investors need to consider macroeconomic and microeconomic factors. This study aims to determine the effect of inflation, exchange rate of rupiah, interest rate, debt to equity ratio and return on assets toward the stock return either partially. The sample of this study was 34 LQ-45 companies listed on the Indonesia Stock Exchange for the period 2013 - 2017 which were obtained by purposive sampling method. Data a...
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ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN NGAWI TAHUN ANGGARAN 2014 – 2018
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
(2020)
The purpose of this study is to analyze the level of independence, effectiveness, efficiency, growth and analyze the financial performance of the Ngawi Regency government when compared to other regencies in East Java Province. This research was conducted at the local government of Ngawi Regency. The type of data used is secondary data. The results of this study address the financial independence ratio of 10.57% included in the very low category with an instructive relationship pattern. The effec...
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ANALISIS PERBANDINGAN TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN METODE RGEC PADA BANK BNI DAN BANK BRI PERIODE 2015 – 2017
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
(2020)
The purpose of this study was to analyze the soundness of Bank BNI and Bank BRI in 2015 - 2017. This research uses descriptive research with a quantitative approach, using the RGEC approach (Risk Profile, Good Corporate Governance, Earning, Capital). The results of the assessment through the NPL ratio at BRI Bank were superior with an average value of 5.28% and obtained the title of Healthy, and BNI Bank with an average value of 5.09% obtaining a predicate for Healthy. The results of the assessm...
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STANDAR UKURAN PERUSAHAAN YANG TELAH MELAKUKAN MANAJEMEN PAJAK DENGAN INDIKATOR CASH ETR (Studi Empiris Pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2013 – 2016)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 2
(2020)
Tax is an important source of funds that will be used to finance state expenditure. In tax collection there are differences in interests between tax authorities and companies. So that the company desire arises to minimize the tax burden that must be paid in order to increase profits. Efforts made by the company are to carry out tax management. The purpose of this study is to determine the standard size of the company that conducts tax management. This study uses empirical studies conducted on fo...
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PENGARUH SANKSI PAJAK, KUALITAS PELAYANAN, TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Survei Pedagang di Pusat Grosir Solo)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 2
(2020)
The purpose of this study is to analyze the effect of tax sanctions, service quality, and level of education. This study uses a survey method, the type of data used is qualitative data that will be supported with quantitative data, data sources used primary data and secondary data. The population in this study were 150 MSME taxpayers from 700 traders at the Solo Wholesale Center. The number of samples in the study was 50 respondents, with sampling using a Convenience Sampling (sample selected wi...
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PENGARUH DUE PROFESSIONAL CARE, TIME BUDGET PRESSURE, KOMPETENSI, MOTIVASI, DAN INDEPENDENSI TERHADAP KUALITAS AUDIT (Survei pada Kantor Akuntan Publik di Kota Surakarta dan Yogyakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 2
(2020)
The purpose of this research is to analyze the significance of the influence of due professional care, time budget pressure, the auditor competence, motivation and independence of the Auditors of the quality audit in the public accountant of the city of Surakarta and Yogyakarta. This study used a survey method, the type of data the data used was qualitative and quantitative data, the source data used the primary data and secondary data. The population in this study are all Auditors working in pu...
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PENGARUH TEKNOLOGI INFORMASI DAN SISTEM INFORMASI TERHADAP KINERJA PELAYANAN PUBLIK PADA PEGAWAI DINAS KEPENDUDUKAN DAN CATATAN SIPIL KABUPATEN BOYOLALI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 2
(2020)
The purpose of this research was to analyze the influence of information technology and information systems as well as analyze the dominant influence between information technology and information systems on performance of service public Service Employees on the population and Notes Civil Boyolali Regency.This type of research survey, with data-collecting interviews, questionnaires, and study of the literature.Test instrument validity and reliability. Data analysis techniques using multiple line...
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ANALISIS PENERAPAN KEWAJIBAN PERPAJAKAN PERUSAHAAN JASA KONSTRUKSI PADA PT. SARANA BANGUN PERKASA SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 2
(2020)
The Indonesian government is currently seeking equitable development, One of the government's efforts to obtain funds was obtained from tax collection. Construction Services is one of the activities in the economic, social, and cultural fields which have an important role in achieving various objectives to support the realization of national development. Data obtained from field observations, interviews, and questionnaires to measure the level of understanding of tax obligations. Data were analy...
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