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EVALUASI MEKANISME PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 (Studi Kasus PT Batik Danar Hadi Solo)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
, No 1
(2017)
This research uses descriptive method with qualitative approach. The type andis used primary and secondary data. The data collection was done by interview, inthe PT Solo Batik Danar Hadi. In the income tax under Article 23 of the cuttingprocess, deposit and reporting where the company as the cutter has fulfilled the taxobligations by always trying to cut deposit and reporting on the use of such serviceseach month before the deadline for reporting that comes with proof of slaughter anddeliver let...
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PENGARUH INDEPENDENSI AUDITOR INTERNAL DAN PROFESIONALISME TERHADAP EFEKTIVITAS STUKTUR PENGENDALIAN INTERNAL PADA PT PERTANI (PERSERO) CABANG SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 13
(2017)
The purpose of this research is to analyze the significance of the influence ofinternal auditor independence and professionalism of the effectiveness of internalcontrol structures partially or simultaneously. The population in this study were allemployees of PT Pertani (Persero) Branch of Surakarta. Data obtained fromquestionnaires. The research concludes that (1) the t test results count of 2,105 witha probability value 0.045 < 0.05, which means the independence of the internalauditor positi...
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PENGARUH PENGAWASAN INTERNAL, SISTEM AKUNTANSI KEUANGAN DAERAH DAN PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA KEUANGAN DAERAH PEMERINTAH KABUPATEN KARANGANYAR (Survey pada DPPKAD Kabupaten Karanganyar)
Exsplorasi: Jurnal Ilmu Sosial dan Humaniora
Vol 29
, No 2
(2017)
Tujuan dari penelitian ini adalah untuk menguji pengaruh pengawasan internal, sistem akuntansi keuangan daerah dan pengelolaan keuangan daerah terhadap kinerja keuangan Pemerintah Daerah. Objek penelitian ini adalah di Pemerintah Kabupaten Karanganyar, yaitu di Dinas Pendapatan dan Pengelolaan Keuangan Aset Daerah (DPPKAD) yang sekarang berganti nama menjadi Badan Keuangan Daerah (BKD), dengan cara menyebarkan kuesioner ke bagian yang terkait, sehingga digunakan teknik pengambilan sampel purposi...
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KARAKTERISTIK SI BONA (FORMULASI ABON NABATI) DARI JAMUR TIRAM (Pleurotus ostreatus) DENGAN VARIASI JENIS BAHAN CAMPURAN
JITIPARI (Jurnal Ilmiah Teknologi dan Industri Pangan UNISRI)
Vol 1
, No 2
(2017)
Abon merupakan makanan yang sudah dikenal oleh masyarakat yang dibuat dari bahan hewani. Seiring berkembangnya zaman, gaya hidup vegetarian mulai menjadi tren di masyarakat. Kebutuhan pangan dari bahan non hewani tersebut memberi peluang bisnis untuk mengolah abon dari bahan nabati jamur tiram putih(Pleurotus ostreatus) yang dapat diterima dan disukai konsumen.Penelitian ini menggunakan metode Rancangan Acak Lengkap, dengan dua faktor perlakuan, yaitu persentase berat jamur tiram (90%, 80%, dan...
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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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