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PENGARUH KESADARAN WAJIB PAJAK, TINGKAT PENGHASILAN DAN AKUNTABILITAS PELAYANAN PUBLIK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus Pada Kantor Samsat Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
Taxpayer compliance is that taxpayers must fulfill their obligations to paytaxes in accordance with taxation laws and regulations. The purpose of this studywas to determine (1) The effect of taxpayer awareness on motor vehicle taxpayercompliance (2) The effect of income levels on motor vehicle taxpayer compliance(3) The effect of public service accountability on motor vehicle taxpayercompliance. This study uses primary data in the form of a questionnaire. Thepopulation in this study is the numbe...
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PENGARUH JENJANG PENDIDIKAN, LATAR BELAKANG PENDIDIKAN, SKALA USAHA DAN UMUR USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA PELAKU UMKM DI KECAMATAN BOYOLALI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
This study aims to analyze the effect of education level, educationalbackground, business scale and business age on the use of accountin information forUMKM actors in Boyolali sub-district. The type of data used is quantitative data. Thedata source used is primary data. The sampling technique was carried out usingrandom sampling methods. The sample used was 93 respondents to owner/managerof the UMKM. How to collect data by distributing questionnaires to UMKM businessowner in Boyolali sub-distric...
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ANALISIS PENGARUH SURPLUS ARUS KAS BEBAS DEWAN KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA DENGAN LEVERAGE SEBAGAI VARIABEL MODERATING (Survei Perusahaan Sub SektorTransportasi Yang Terdaftar Di BEI Periode 2015-2019)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
Earnings management is a policy of accounting to achieve specific goals.The purpose of this research is to determine (1) the effect of free cash flow surpluson profit management (2) the influence of the independent board ofcommissioners on profit management (3) the influence of managerial ownershipon profit management (4) the effect of free cash flow surplus on leveraged profitmanagement as a moderation variable. The study used secondary data in the formof profit management data, free cash flow...
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PENGARUH PENGALAMAN KERJA, INTEGRITAS DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT PADA AUDITOR INSPEKTORAT SE-EKS KARISIDENAN SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 1
(2022)
The research objectives are 1) to analyze the auditor work experiencevariable which has a positive effect on audit quality; 2) Analyzing auditorintegrity variables have a positive effect on audit quality; 3) Analyzing theauditor's accountability variable has a positive effect on audit quality. This type ofresearch is survey research using a quantitative approach, where data analysis iscarried out in this study by performing statistical calculations. The samplingtechnique uses positive random sam...
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PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, SANKSI PAJAK, TINGKAT KEPERCAYAAN PADA PEMERINTAH, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN (Survei Pada Wajib Pajak Bumi dan Bangunan di Desa Masaran Kecamatan Masaran Kabupaten Sragen)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
This study aims to determine the effect of tax knowledge, taxpayerawareness, tax sanctions, level of trust in the government, and service quality onland and building taxpayer compliance in Masaran Village, Masaran District,Sragen Regency. This type of research is a survey on PBB taxpayer in MasaranVillage, Masaran District, Sragen Regency. The population of this research is allPBB taxpayers registered in Masaran Village, Masaran District, Sragen Regency.The sampling technique used Quota sampling...
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FAKTOR – FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK DAERAH PROVINSI JAWA TENGAH 2014 - 2018
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
The purpose of this study is to determine the effect of inflation, GrossRegional Domestic Product, Total Population on Regional Tax Revenues ofCentral Java Province 2014 - 2018. This study uses a sample type ofnonprobability sampling used in this study is saturated sampling or often called acensus, then The sample in this study is all of the population used in this study asmany as 35 which are all districts and cities in Central Java Province consistingof 29 districts and 6 cities using the Stak...
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PERAN VARIABEL MODERASI KOMPETENSI APARATUR TERHADAP PENGARUH ANTARA KEJELASAN SASARAN ANGGARAN DAN AKUNTABILITAS KINERJA PEMERINTAH DAERAH
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
This research was conducted to determine the role of the moderatingvariable of apparatus competence on the influence betweenclarity of budgettargets and accountability of local government performance. The research usesprimary data from Koesioner answers that are distributed to governmentapparatus in Wonogiri District OPD. Sampling techniques using the purposivesampling method.The result of T count 6.927 with a P-value of 0.000 < 0.05 then Horejected means there is a significant influence on t...
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PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, SANKSI PAJAK DAN AKUNTABILITAS PELAYANAN PUBLIK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KABUPATEN WONOGIRI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
This study aims to examine and analyze the effect of understanding taxregulations, tax sanctions, and public service accountability on taxpayercompliance in paying motorized vehicle taxes at the UPPD-SAMSAT Office ofWonogiri Regency. The type of data used is qualitative and quantitative data. Thepopulation in this study were all motor vehicle taxpayers registered at the UPPDSAMSATOffice of Wonogiri Regency in 2019. This study used secondary dataand primary data of 100 samples with the sampling m...
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PENGARUH FAKTOR FUNDAMENTAL DAN FAKTOR TEKNIKAL TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2019
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
Thetdevelopment off an increasingly modern era especially in economicfield which more advance stock become popular product invest and where toinvest this stock one of themin capital market. Capital market is a place or a toolwhere the securities tranding of company happen wash a stock. The stock is aproff of ownership or company assets who published the stock. Thissresearchiistoanalyse theyeffectoof technicaldand fundamental factor toward price stock in aBanking Company which Registered at Stock...
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PRESENSI KEHADIRAN PEGAWAI MENGGUNAKAN QR CODE BERBASIS WEB UNTUK MENGATASI PENYEBARAN COVID-19
Dinamik
Vol 26
, No 2
(2021)
Kinerja pegawai dalam sebuah perusahaan dapat dilihat dari pencatatan kehadiran atau presensi pegawai setiap harinya. Selama ini para pegawai melakukan presensi kehadiran setiap harinya dengan menggunakan mesin presensi berupa fingerprint. Namun dengan adanya pandemi Covid-19 maka memunculkan permasalahan baru yaitu resiko penularan yang semakin besar menggingat mesin tersebut menggunakan sentuhan telunjuk tangan dalam melakukan pendeteksiannya. Selain itu juga selama pandemi perusahaan me...
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