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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ilmiah Akuntansi dan Humanika
Saputra, Komang Aryadi
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Humanities Economics, Econometrics & Finance Social Sciences

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PENGELOLAAN DANA PRONA DI DESA BONDALEM Sosiawan, Ngurah Yudhi; Datu, Laurencia Agatha; Aryantara, I Nengah; Sugiarini, Desak Komang; Saputra, Komang Aryadi
Jurnal Ilmiah Akuntansi dan Humanika Vol 9, No 1 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v9i1.19943

Abstract

Penelitian ini bertujuan untuk mengetahui bentuk kasus PRONA yang dilakukan oleh Perbekel desa Bondalem, pengelolaan dana PRONA yang di pungut di Desa Bondalem dan dan perincian dana yang disumbangkan masyarakat ke Desa. Dari hasil penelitian proyek PRONA ini sudah dilakukan sejak dahulu dan kenapa pada tahun 2012 proyek PRONA di Desa Bondalem menjadi bermasalah. Setelah melakukan penelitian ke Desa Bondalem, kami mendapatkan sedikit penjelaan mengenai system pengelolaan dana PRONA di Desa Bondalem tersebut, dimana salah satu aparat Desa yang bernama Bapak Gatot yang bertugas untuk mengelola jalannya PRONA ini, dan sekaligus beliau yang membuat kan pertanggung jawaban atas proyek PRONA ini.
Pengaruh Kesadaran Wajib Pajak Dan Pelayanan Fiskus Terhadap Penerimaan Pajak Bumi Dan Bangunan Pedesaan Dan Perkotaan (PBB-P2) Di Kabupaten Buleleng Saputra, Komang Aryadi; Yasa, I Nyoman Putra
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 13, No 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.35551

Abstract

This study aims to determine the effect of taxpayer awareness and tax services on rural and urban land and building tax revenue (PBB-P2). This study uses a quantitative approach using instruments in its measurement and statistical processing. This research was conducted in Buleleng Regency with a population of 238,000 rural and urban land and building taxpayers (PBB-P2). Sampling using purposive sampling in order to obtain a sample of 265 taxpayers. The research data were collected using a questionnaire which was then processed with multiple linear regression analysis with the help of SPSS version 22.The results of the study stated that (1) taxpayer awareness (X1) had a positive and significant effect on PBB-P2 revenue and (2) tax authorities (X2) has a positive and significant effect on PBB-P2 revenue.  Abstract This study aims to determine the effect of taxpayer awareness and tax services on rural and urban land and building tax revenue (PBB-P2). This study uses a quantitative approach using instruments in its measurement and statistical processing. This research was conducted in Buleleng Regency with a population of 238,000 rural and urban land and building taxpayers (PBB-P2). Sampling using purposive sampling in order to obtain a sample of 265 taxpayers. The research data were collected using a questionnaire which was then processed with multiple linear regression analysis with the help of SPSS version 22.The results of the study stated that (1) taxpayer awareness (X1) had a positive and significant effect on PBB-P2 revenue and (2) tax authorities (X2) has a positive and significant effect on PBB-P2 revenue.
Co-Authors Aryantara, I Nengah Datu, Laurencia Agatha I Nyoman Putra Yasa Sosiawan, Ngurah Yudhi Sugiarini, Desak Komang