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PENGARUH KEADILAN,DISKRIMINASI, DAN PENALTY RATE TERHADAPpPERSEPSI WAJIP PAJAK ORANGpPRIBADI MENGENAI ETIKA PENGGELAPAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA SURAKARTA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 1
(2020)
Analyzegthegsignificance of theneffect of justice, discriminationhand penalty rates on perceptionscof individualgtaxpayers regardingcthe ethics ofntax evasion. Data obtainedgthrough observation,ninterviews, distributiongof questionnaires, and.taking.documentation. Datapobtainedkthrough.the.distribution.of questionnaires to individual taxpayersgof thegSurakrta Pratama Tax Office. Thensample gused was a taxpayer in the city of Surakarta, whichkamounted to 100krespondents. Refinement technique in t...
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PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGGAH DAN PERHITUNGAN PAJAK TERHADAP PENERAPAN PERATURAN PEMERINTAH NO 23 TAHUN 2018 (Studi Kasus UD Mardi Mulyo Mebel Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
Applicable Financial AccountingnStandards for Micro,nSmall, and Discouraging Entitiesn(SAK EMKM). The standard is used for the preparation of Financial Statements for MSMEs so that the financial statements in MSMEs are well organized and used for decision making. Along with the issuance of SAK EMKM accompanied by changes to the tax law namely Law No.23 of 2018 on Income Tax Article 4 paragraph 2 at a rate of 0.5%. The tax is a compulsory levy paid by the people to the state and will be used for...
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PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, LIKUIDITAS, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR ANEKA INDUSTRI DI BURSA EFEK INDONESIA TAHUN 2014-2018
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
High company value will be able to attract investors to invest in the company, so that it will support in maximizing the company's main objectives. The purpose of this research is to analyzing the effect of capital structure, firm size, liquidity, and dividend policy on value of company. This study uses secondary data in the form of financial statements of manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sampling technique in this study uses purposive s...
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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 ILMU AKUNTANSI DAN MINAT PENCATATAN AKUNTANSI TERHADAP KEBERHASILAN USAHA MIKRO DI KABUPATEN KARANGANYAR
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
Micro Business has a very important role for financial development in certain areas. The purposenofnthisnstudynwasntonanalyzenthensignificancenof the influencenofnaccounting science andnaccounting record interest in the success of microbusinesses innKaranganyarnRegency. Thenpopulationnofnthisnresearchnis all business operators in Karanganyar Regency, amounting to 46,000 micro businesses, while the sample ofnthisnstudynisn100nbusinessnoperators. The researchnmethod uses dmultiple nlinearn regress...
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PENGARUH BIAYA PENDIDIKAN, PERSEPSI MAHASISWA, DAN PROMOSI TERHADAP KEPUTUSAN MAHASISWA MEMILIH PROGRAM STUDI AKUNTANSI (Studi Kasus Pada Mahasiswa UNISRI, USB, UNSA, dan UTP)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
TheepurposeeoffthisfstudyAwasAtoSdetermineEtheEeffectRofDtheDcost ofD education onNtheEdecision of studentsSto choose an accounting study program, the effect of students 'perceptions on students' decision to choose an accounting study program and the effect of promotion on the decision of students choosing an accounting study program.This study uses primary data from answers to questionnaires distributed to all 2019 accounting study program students at SlametRiyadi University in Surakarta, Setia...
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PENGARUH AUDIT FEE, PENGALAMAN AUDIT, DAN SKEPTISME PROFESIONAL TERHADAP KUALITAS AUDIT DENGAN INDEPENDENSI SEBAGAI VARIABEL MODERASI (Survei pada KAP di Jawa Tengah dan DIY)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 3
(2020)
Audit quality is very important because the financial statements that have been audited by public accountants are more reliable than the fairness of the financial statements that are not or have not been audited.0The purpose of this study was0to analyze the significance of the effect of audit fees, auditor experience, and professional skepticism on audit quality with independence0as a moderating variable. .This0study took0a sample of 87 respondents from all auditors in Central Java and Yogyakart...
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PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH (Survei pada Pemerintah Daerah Se-Eks. Karesidenan Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 3
(2020)
“This research was conducted on the Ex-Regional Government. Surakarta residency consists of 6 districts and 1 municipality, the type of data used is quantitative data. Data sources used are primary and secondary data. The entire population in this study were all Ex-Regional Government employees. Surakarta Residency. The sample used in this study is an employee of the Local Government accounting field. Surakarta Residency. The sampling technique is done by using purposive sampling method. In th...
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SIKAP DAN PARTISIPASI MASYARAKAT DALAM MENYELESAIKAN PERMASALAHAN LINGKUNGAN HIDUP
Research Fair Unisri
Vol 4
, No 2
(2020)
Permasalahan lingkungan hidup haruslah mendapat perhatian khusus mengingat lingkungan hidup memiliki hubungan erat dengan makhluk hidup serta segala isinya. Upaya pelestarian, pengawasan serta pembinaan dengan tujuan meningkatkan keselarasan, kelestarian, keserasian dan keseimbangan lingkungan hidup. Maka dari itu sudah menjadi tanggung jawab serta perlunya, keterbukaan sikap dan partisipasi masyarakat dalam menyelesaikan permasalahan lingkungan hidup sehingga mencapai kesejahteraan dan kelangsu...
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ANALISIS PENGARUH KOMPENSASI DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI BAGIAN KEUANGAN DINAS KESEHATAN KABUPATEN PONOROGO
Jurnal Manajemen Sumber Daya Manusia
Vol 14
, No 1
(2020)
The quality of work environment has an important role in performance, to achieve appropriate and effective job performance and efficiency, each organization discusses how to create an environment that is beneficial for employees to achieve higher levels of ability in their work. In addition to the work environment, motivation is also one of the factors that support the performance. Motivation pushes people towards actions that help them achieve maximum performance. The purpose of this study is t...
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