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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 UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DEWAN KOMISARIS, DAN UMUR LISTING TERHADAP IMPLEMENTASI GOOD CORPORATE GOVERNANCE (Survei pada Perusahaan Jasa Sektor Property dan Real Estate yang Terdaftar di BEI Tahun 2014 – 2016)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 2
(2020)
This research aim to analyze factors which affect the Implementation of Good Corporate Governmant in annual report of property and real estate companies listed in Indonesian Stock Exchange from 2014 to 2016. The factors tested in this research are Company Size, Profitability, Leverage, Institutional Ownership, Board of Commissioners, and Firm Listing Age as independent variables. The population in this study are property and real estate companies listed in Indonesian Stock Exchange from 2014 to...
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ANALISIS EFEKTIVITAS, EFISIENSI, DAN KONTRIBUSI RETRIBUSI PARIWISATA SEBAGAI SUMBER PENERIMAAN PENDAPATAN ASLI DAERAH KABUPATEN WONOGIRI TAHUN 2013 – 2017 (Studi Kasus pada Objek Wisata Waduk Gajah Mungkur Wonogiri)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 1
(2020)
The purpose of this study is to analyze the effectiveness, efficiency and contribution of tourism retribution as a source of revenue for Wonogiri District's original revenue in 2013 - 2017 case studies on Gajah Mungkur Reservoir Wonogiri tourism object. This research is a case study conducted in Wonogiri Regency in 2013 - 2017. Secondary data used in this study came from the Dispora of Wonogiri Regency, with research objects on the Gajah Mungkur Wonogiri Reservoir. The analysis technique used is...
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PENGARUH GENDER, ETHICAL SENSITIVITY, DAN LOCUS OF CONTROL TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI (Studi pada Universitas Islam Batik Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 1
(2020)
This research is meant to test the influence to the gender, ethically sensitivity, and the locus of control to the ethically behavior of the accounting students at University of Islam Batik Surakarta. Data retrieval is done by distributing questionnaires to 85 students majoring in accounting at The University of Islam Batik Surakarta. The sampling technique used was purposive sampling. Data quality was tested by using test validity and reliability testing. The analysis tool used is multiple regr...
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PENGARUH STRATEGI BISNIS, KARAKTER EKSEKUTIF, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 1
(2020)
The purpose of this study was to analyze the influence of business strategy, executive character and company size on Tax Avoidance. This study studies food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The data source used is secondary data. The study population was 19 companies by analyzing financial statements from 2014-2017 accessed by the IDX website, www.idx.co.id. The sampling technique uses purposive sampling technique with a sample of 10 companies. The...
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PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Pertambangan yang terdaftar di BEI Tahun 2012 – 2017)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 1
(2020)
The Purpose of this research is to analyze (1) the effect of economic performance on corporate financial performance, (2) the effect of environmental performance on corporate financial performance, (3) the influence of social performance on corporate financial performance, (4) the influence of leverage on corporate financial performance using a ratio profitability (ROA). The population in this study are mining sector companies listed on the Stock Exchange in 2012 – 2017. The number of companie...
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PENGARUH SELF ASSESSMENT SYSTEM DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (Studi pada KPP Pratama Boyolali tahun 2013 – 2018)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 1
(2020)
The purpose of this study was to analyze the significance of the effect of self assessment system and tax audit, in addition to knowing among the self assessment system and tax audit variables that were the dominant influence on value added tax receipts at KPP Pratama Boyolali. The type of data used is quantitative data. The data source used is secondary data. The entire population in this study were all PKP registered at KPP Pratama Boyolali with the sampling technique using purposive sampling...
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PENGARUH PEMBERIAN AROMA TERAPI BUNGA MAWAR TERHADAP TEKANAN DARAH PADA PASIEN HIPERTENSI DI PUSKESMAS KOMBOS KOTA MANADO: THE EFFECT OF SCENT GIVING ROSE THERAPY ON BLOOD PRESSURE IN HYPERTENSIVE PATIENTS IN THE KOMBOS HEALTH CENTER OF MANADO CITY
JURNAL KEPERAWATAN SISTHANA
Vol 5
, No 1
(2020)
Hipertensi merupakan gangguan pada sistem sirkulasi.Seseorang dikatakan hipertensi apabila keadaan tekanan darah mengalami peningkatan diatas normal yaitu ? 140 mmHg untuk tekanan sistolik dan atau ? 90 mmHg untuk tekanan diastolik secara terus-menerus.
Penatalaksanaan dalam mengatasi hipertensi terbagi menjadi dua, yaitu pengobatan farmakologis dan nonfarmakologis. Terapi non farmakologis yang relatif praktis dan efisien yaitu saalah satunya dengan cara pemberian aromaterapi bunga mawar. Tujuan...
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WIRELESS POWER TRANSFER SYSTEM MENGGUNAKAN MAGNETIC RESONANT COUPLING
Teknika
Vol 6
, No 3
(2020)
Saat ini listrik adalah kebutuhan utama manusia, tetapi kemudian muncul masalah untuk memenuhi energi listrik dengan sejumlah kabel yang digunakan untuk mentransfer energi listrik dari sumber ke beban. Kelemahan lainnya adalah pemasangan kabel yang tidak rapi dan kehilangan daya listrik pada transmisinya. Transfer energi listrik secara nirkabel memiliki beberapa kelebihan yang dapat meminimalkan beberapa masalah dalam penggunaan kabel.
Metode yang digunakan pada penelitian ini adalah mengirimkan...
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TINGKAT PENCAPAIAN TARGET DAN EFISIENSI PENDAPATAN ASLI DAERAH (PAD) KOTA SALATIGA
Dinamika Akuntansi Keuangan dan Perbankan
Vol 8
, No 2
(2020)
This study aims to determine the level of achievement of taxes and levies, local tax efficiency, and contributes taxes and levies on Salatiga’s local revenue. This research uses descriptive quantitative method. The technique of collecting data through interviews, observation, and documentation. The data used is data relating to the realization of taxes and levies, budgets of local taxes and levies, as well as Salatiga’s local revenues. The data analysis used in this research is the analysi...
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