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ANALISIS KONTRIBUSI DAN EFEKTIVITAS PAJAK HOTEL, PAJAK RESTORAN, DAN PAJAK PARKIR TERHADAP PENDAPATAN ASLI DAERAH (Studi Kasus Kota Surakarta dan Kota Yogyakarta tahun 2012-2018)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
The research aims to determine the potential, effectiveness of local tax and its influence on regional indigenous revenue. The dependent variable used in this study is the indigenous revenue region. The independent variable is Hotel tax, restaurant tax and parking tax. The population in this research is the regional government Financial report (LKPD) taken from the regional Asset Financial Management Board (BPPKAD) of Surakarta and Yogyakarta city in 2012-2018. Samples in this study used census...
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PENGARUH SANKSI PERPAJAKAN, PEMERIKSAAN PAJAK, KEPATUHAN WAJIB PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN (Studi Kasus di Kantor Pelayanan Pajak Pratama Sukoharjo)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
The purpose of this research is to analyse the significance of taxation sanctions, tax checks, taxpayer compliance and taxpayer awareness on the acceptance of income tax at Sukoharjo Primary Tax Service office. The population in this study is a taxpayer of a personal person registered with the primary Tax Service office of Sukoharjo until August 2019. Sampling techniques use purposive sampling, with a sample count of 40 respondents. Data collection methods used: questionnaires and documentation....
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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 SANKSI PAJAK, KEPERCAYAAN PADA PEMERINTAH DAN HUKUM, PELAYANAN FISKUS TERHADAP KEPATUHAN PBB (Survei pada Wajib Pajak PBB di Desa Kemasan Kecamatan Sawit Kabupaten Boyolali)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 2
(2020)
The intention of this deepening is to analyze the meaning of the influence of tax sanctions, trust in the government and law, special services, in addition to understanding among the ruling variables that have an impact on the mandatory compliance of the PBB in the Village of Kemasan. This type of exploration is a survey on the PBB mandatory in the Village of Kemasan. all the PBB mandatory registered in the Kemasan Village is the population in this study. Random sampling became a sampling techni...
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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 INFLASI, NILAI TUKAR RUPIAH, SUKU BUNGA DAN SELF ASSESSMENT SYSTEM TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI DI KANTOR WILAYAH DIREKTORAT JENDRAL PAJAK JAWA TENGAH II
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 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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PENGARUH KINERJA KEUANGAN DAN MAKRO EKONOMI TERHADAP HARGA SAHAM PADA STUDI KASUS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 3
(2020)
Harga saham adalah uang yang akan dikeluarkan oleh pihak investor untuk memdapatkan bukti kepemilikan suatu perusahaan yang dapat diperolah dari pasar model. Tujuan panelitian ini untuk mengetehui (1) Apa Pengaruh current ratio tarhadap harga saham (2) Apa pengaruh return on equity terhadap harga saham (3) Apa pengaruh nilai tukar terhadap harga saham (4) Apa pengaruh suku bunga terhadap harga saham. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan yang di terbitkan...
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