Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal JeLAST : Jurnal Teknik Kelautan , PWK , Sipil, dan Tambang BALANCE Jurnal Akuntansi dan Bisnis Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Jurnal Media Akuntansi (MEDIASI)
Aprianto Aprianto
Unknown Affiliation
Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
PENGARUH PENERAPAN SISTEM E-FILLING DAN TINGKAT PEMAHAMAN PERPAJAKAN TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI DENGAN KEPATUHAN WAJIB PAJAK SEBAGAI VARIABEL PEMODERASI (Studi Kasus Pada Wajib Pajak UMKM Di Kecamatan Ilir Timur I) Kurniawan, Muhammad Orba; Aprianto, Aprianto Apri
Balance : Jurnal Akuntansi dan Bisnis Vol 3, No 2 (2018): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v3i2.1448

Abstract

The formulation of the problem in this study was how the influence of E-Filling system application and understanding of taxation level on individuals income revenue tax with taxpayer compliance as moderation variable. The objective of this study was to analyze the influence of E-Filling system application and understanding of taxation level on individuals income revenue tax with taxpayer compliance as moderation variable. The study was asspciative research. The population used in this study was the small and medium sized micro business taxpayer in kecamatan ilir timur I. The sample in this study was 90 respondents. The data collection methods used in this study was questionnaires. The hypothesis tests used were multiple linear regression and moderated resgression analysis. The results of this study showed that partially the application of E-Filling system gave a positive influence on tax revenue, the level of understanding of taxation gave a positive influence on tax revenue, the level of compliance of taxpayers could not moederate the influence of E-Filling application system on tax revenue, and taxpayer compliance could not moderate the influence of tax understanding level of tax revenue. Simultaneously the application of E-Filling system and tax understanding level gave a positive influence on tax revenue
Pengaruh Profitabilitas, Likuiditas dan Biaya Operasional Terhadap Pajak Penghasilan Badan (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020) Nurul Hutami Ningsih; Aprianto Aprianto; Evi Solehayana
Jurnal Media Akuntansi (Mediasi) Vol. 5 No. 1 (2022): Jurnal Media Akuntansi (MEDIASI), September 2022
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmediasi.v5i1.9369

Abstract

ABSTRACT The formulation of the problem in this study is how the effect of profitability, liquidity and operating costs on corporate income tax. This study aims to determine the effect of profitability, liquidity, operating costs on corporate income tax. The type of research used is associative. The data used is secondary data. The sample in this study is from the annual reportt of manufacturing companies in the consumer goods industry sub-sector for the 2018-2020 period as many as 22 companies. The data collection technique is documentation. The data analysis method in this study is quantitative. The results of this study were assisted by the Statistical Program For Special Science (SPSS). The results show that profitability has an effect on corporate income tax, liquidity has an effect on corporate income tax, operational costs have an effect on corporate income tax in manufacturing companies in the consumer goods industry sub-sector listed on the Indonesian stock exchange for the 2018-2020 period.  Keywords: Profitability, liquidity , operating expenses, corporate income tax.  ABSTRAK Rumusan masalah  dalam penelitian ini adalah bagaimana pengaruh profitabilitas, likuiditas dan biaya operasional terhadap pajak penghasilan badan. Penelitian ini bertujuan untuk mengetahui pengaruh dari profitabilitas, likuiditas, biaya operasional terhadap pajak penghasilan badan. Jenis penelitian yang digunakan adalah asosiatif. Data yang digunakan adalah data sekunder. Sampel dalam penelitian ini adalah dari annual report tahunan perusahaan manufaktur sub sektor industri barang konsumsi periode 2018-2020 sebanyak 22 perusahaan. Teknik pengumpulan data adalah dokumentasi.metode analisis data dalam penelitian ini adalah kuantitatif. Hasil penelitian ini dibantu oleh Statistical Program For Special Science (SPSS). hasil penelitian menunjukkan bahwa ptofitabilitas berpengaruh terhadap pajak penghasilan badan, likuiditas berpengaruh terhadap ppajak penghasilan badan, biaya operasional berpengaruh terhadap pajak penghasilan badan pada perusahaan manufaktur  sub sektor industri barang konsumsi yang terdaftar di bursa efek indonesia periode 2018-2020. Kata Kunci: Profitabilitas, likuiditas, biaya operasional, pajak penghasilan badan
ANALISIS KEPATUHAN WAJIB PAJAK BEA PEROLEHAN HAK ATAS TANAH DAN ATAU BANGUNAN DALAM MENINGKATKAN PENERIMAAN PAJAK PADA BADAN PENDAPATAN DAERAH Reka TiaVinola IfaniSari; Kurnia Krisna Hari; Aprianto Aprianto
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 7 No 1 (2024): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v7i1.1772

Abstract

This research was conducted to answer the existing problem, namely how taxpayer compliance with land and/or building rights acquisition fees (BPHTB) increases tax revenue at regional revenue bodies. The aim is to determine taxpayer compliance with fees for acquiring land and/or building rights in order to increase tax revenues to regional revenue bodies. This research uses descriptive research. The location of the research was the Regional Revenue Agency of Penukal Abab Lematang Ilir Regency, South Sumatra Province. The operational variable used is taxpayer compliance. The data used in this research are primary and secondary data. The data collection method used in this research is observation and interviews. The data analysis technique used in this research is to describe and explain how taxpayer compliance with fees for acquiring land and/or building rights increases tax revenues at regional revenue institutions. The results of the research show that BPHTB revenue has not reached the predetermined target, this shows that taxpayer compliance in Penukal Abab Lematang Ilir Regency has not yet complied with tax obligations.
ANALISIS DAYA DUKUNG LAPISAN TANAH DASAR DI POLITEKNIK NEGERI KETAPANG BERDASARKAN KORELASI CBR KONVENSIONAL DAN CBR LAPANGAN Mia Anggreini; Aprianto Aprianto; R.M. Rustamaji
JeLAST : Jurnal Teknik Kelautan , PWK , Sipil, dan Tambang Vol 9, No 3 (2022): JELAST EDISI AGUSTUS 2022
Publisher : JeLAST : Jurnal Teknik Kelautan , PWK , Sipil, dan Tambang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jelast.v9i3.57384

Abstract

Dalam menyusun rencana pembangunan gedung dan jalan akses di Politeknik Negeri Ketapang membutuhkan data primer berupa soil test investigation. Salah satunya yaitu untuk mengetahui nilai daya dukung lapisan tanah dasar (subgrade). Tujuan penelitian ini adalah untuk mengetahui besarnya nilai daya dukung lapisan tanah dasar dilingkungan Politeknik Negeri Ketapang. Penelitian ini merupakan penelitian eksperimental yang dilaksanakan di laboratorium dan lapangan. Pada penelitian ini dilakukan pengujian Kadar Air, Uji Analisis Ukuran Butir Tanah, Uji Pemadatan Standar Laboratorium, Uji Kepadatan Lapangan (Sand Cone), Uji CBR Laboratorium, dan Uji CBR Lapangan yang sampel ujinya diambil dari Jalan Akses Gedung Laboratorium Jurusan Teknik Mesin, Politeknik Negeri Ketapang. Berdasarkan klasifikasi USCS disimpulkan bahwa tanah di lokasi pengujian ini adalah tipe SP (pasir bergradasi buruk) dengan nilai kepadatan tanah maksimum adalah 1,64 gr/cm3 dan kadar air optimum (wopt) sebesar 15,05%. Nilai rata-rata CBR Laboratorium sebesar 16.31% dan nilai rata-rata CBR lapangan sebesar 15.38%. Berdasarkan metode persamaan garis regresi linier sederhana, didapat kesimpulan bahwa kenaikan nilai CBR Konvensional diikuti oleh kenaikan nilai CBR Lapangan atau semakin besar nilai CBR Konvensional maka semakin besar pula nilai CBR Lapangan, dan dilihat dari nilai regresinya (r =0.9218) memiliki hubungan langsung positif baik.
Co-Authors Evi Solehayana Kurnia Krisna Hari M. Orba Kurniawan Mia Anggreini Ningsih, Nurul Hutami R.M. Rustamaji Reka TiaVinola IfaniSari