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PENGARUH PERTUMBUHAN EKONOMI, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL PADA KABUPATEN DAN KOTA DI PROVINSI JAWA TENGAH TAHUN 2016-2019
Sakti, Wahyu Bima
; Suharno, Suharno
; Widarno, Bambang
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 17
, No 2
(2022)
Capital expenditures are budget expenditures for the acquisition of fixedassets and other assets that provide benefits for more than one accounting period.This study aims to analyze whether Economic Growth (PE), General AllocationFunds (DAU), and Special Allocation Funds (DAK) have a positive effect oncapital expenditure in districts / cities in Central Java. This study uses secondarydata in the form of PE data, DAK, DAU data from the Central Java ProvinceCentral Bureau of Statistics, and data f...
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PENGARUH MOTIVASI EKONOMI, PENGETAHUAN TENTANG PAJAK, DAN PERTIMBANGAN PASAR TERHADAP KEPUTUSAN MAHASISWA PRODI AKUNTANSI UNTUK BERKARIER DI BIDANG PERPAJAKAN
Kristianto, Djoko
; Suharno, Suharno
Jurnal Ekonomi dan Kewirausahaan
Vol 20
, No 4
(2021)
The purpose of this research is to determine the effect of economic motivation, knowledge of taxes, and market considerations on careers in taxation. The development of the business world is progressing rapidly from time to time, resulting in growth and development of career opportunities or professions in various fields of work. Professions in the field of taxation such as being an employee of the directorate general of tax, tax consultant, have a special appeal among the public, because a pers...
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PENGARUH PENGETAHUAN PERPAJAKAN, PELAYANAN FISKUS, SANKSI PAJAK, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KOTA SURAKARTA
Ramadhanti, Indri
; Suharno, Suharno
; Widarno, Bambang
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 1
(2020)
Tax is one of the country's acceptance resources to promote national development and a source of financing for development in the welfare of the community. The purpose of the study is to know (1) the influence of taxation knowledge on UN taxpayer compliance (2) The influence of fisial service to UN taxpayer compliance (3) Effect of tax sanctions on PB taxpayer compliance, (4) influence Socialization of taxation on UN taxpayer compliance. This research uses primary data in the form of questionnai...
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PENGARUH LEVERAGE, PROFITABILITY, DAN CAPITAL INTENSITY RATIO TERHADAP EFFECTIVE TAX RATE (ETR) (STUDY KASUS PADA PERUSAHAAN KONTRUKSI DAN REAL ESTATE YANG TERDAFTAR PADA BEI TAHUN 2014-2018)
Pristanti, Apriliya
; Harimurti, Fadjar
; Suharno, Suharno
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 1
(2020)
Effective tax rate (ETR) is basically a presentation of the amount of tax rates borne by the company. This study aims to examine and analyze the effect of Leverage, Profitability, and Capital Intensity Ratio on the Effective Tax Rate. The population in this study is the Construction and Real Estate Companies in the Indonesia Stock Exchange in 2014-2018. The population of this research is 48 Construction and Real Estate companies in the Indonesia Stock Exchange in 2014-2018. Sampling using a purp...
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PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, KOMPETENSI APARATUR DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN SRAGEN
Wibowo, Widya Lutfi
; Suharno, Suharno
; Widarno, Bambang
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 1
(2020)
This study aims to analyze the effect of the application of government accounting standards, apparatus competence, and internal control systems on the quality of the financial statements of the Regional Government of Sragen Regency. In the study using survey methods conducted at BPKPD Sragen Regency, with data sources namely primary and secondary. Data collection techniques are observation and questionnaire. Sampling technique: purposive sampling technique with a total of 50 respondents. Data an...
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PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, LEVERAGE DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE (Studi pada Perusahaan Pertambangan yang Terdaftar Dalam Bursa Efek Indonesia Tahun 2014-2018)
Sadeva, Bramantiyo Sonny
; Suharno, Suharno
; Sunarti, Sunarti
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 1
(2020)
Tax avoidance is an effort made by the company to save tax payment that can be done legally. The purpose of this study to determin (1) the effect of institutional ownership on tax avoidance (2) the effect of size firm on tax avoidance (3) the effect of leverage on tax avoidance (4) the effect of transfer pricing on tax avoidance. This study uses secondary data in the form of audited financial statements originating from the Indonesia Stock Exchange (IDX). The population in this study is the mine...
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PENGARUH INFLASI, NILAI TUKAR RUPIAH, SUKU BUNGA DAN SELF ASSESSMENT SYSTEM TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI DI KANTOR WILAYAH DIREKTORAT JENDRAL PAJAK JAWA TENGAH II
Junianto, Setiawan
; Harimurti, Fadjar
; Suharno, Suharno
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 3
(2020)
Value Added Tax (VAT) is a tax that is imposed on the consumption of goods and services in the customs area. The purpose of this study is to examine the effect of inflation, the rupiah exchange rate, interest rates and self assessment system on value added tax receipts. The population of this study is the inflation rate in Central Java, the exchange rate of the rupiah against one US Dollar based on the tax rate, Bank Indonesia reference interest rate, the number of VAT notification period and al...
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PENGARUH KUALITAS SISTEM INFORMASI, PERSEPSI KEMUDAHAN PENGGUNAAN, DAN PERSEPSI MANFAAT TERHADAP KEPUASAN WAJIB PAJAK BADAN PENGGUNA E-FILING DI KPP PRATAMA SURAKARTA
Apriliani, Chintya
; Suharno, Suharno
; Widarno, Bambang
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
(2020)
The imrpovement of taxation services can be seen with the development of modern tax administration and information technology in various aspects of activities. Changes that done bye the modernization of taxes to fulfill the aspirations of taxpayers by simplifying the procedures for reporting tax returns using the e-filing system. e-Filing is a tax reporting/ submission system with SPT electronically conducted through a real time online system. The purpose of this study is to analyze the effect o...
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PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH
Isnanto, Yogi
; Suharno, Suharno
; Widarno, Bambang
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
(2020)
The purpose of this study was to determine the effect of clarity of budget targets, accounting controls and reporting systems on the accountability of the performance of government agencies. This type of research was a survey of SKPD employees in Sukoharjo Regency. The sample of this study was 51 respondents consisting of the Head of Service, Head of Finance and Secretary. Data collection techniques using questionnaires and literature study. Data analysis techniques used are descriptive analysis...
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FLYPAPER EFFECT PADA PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP ALOKASI BELANJA DAERAH PEMERINTAH KOTA SURAKARTA TAHUN 2013 – 2017
Nusa Pradana, Kevin Firnandyas
; Suharno, Suharno
; Widarno, Bambang
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 4
(2020)
This study aims to determine the effect of PAD and DAU on regional spending and determine whether there is a flypaper effect on PAD and DAU. This research was conducted at the local government of Surakarta City. The type of data used is quantitative data. The data source used is secondary data. Data collection techniques in this study using documentation. Data analysis techniques using multiple linear analysis and flypaper effect test. The results of this study indicate partially the PAD signifi...
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