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All Journal Paulus Journal of Accounting (PJA) Perspektif Akuntansi
Luther P. Tangdialla
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Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Kinerja Keuangan Pada Perusahaan Daerah Air Minum (PDAM) Kota Makassar Randi Tangdialla; Luther P. Tangdialla; Dwi Natalia; Ade Lisa Matasik
Perspektif Akuntansi Vol 3 No 3 (2020)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.592 KB) | DOI: 10.24246/persi.v3i3.p197-215

Abstract

This study aims to measure and analyze the financial performance of the Municipal Waterworks of Makassar City based on regulation Minister of Home Affairs Indonesia Number 47 of 1999. The data of this study uses secondary data, namely the financial statements from the Municipal Waterworks of the Makassar City in 2015-2017. The method used in this research is quantitative descriptive method. The results show that the measurement of the financial performance of the Municipal Waterworks of Makassar City based on 10 indicators set by the regulation Minister of Home Affairs Indonesia Number 47 of 1999 in 2015 has a financial aspect performance value of 66.67 in the category of "Good", in 2016 it has a performance value of 83 financial aspects 31 in the "Very Good" category and in 2017 it had a performance value of 81.67 in the financial aspect in the "Very Good" category. Therefore, it can show the average value of the performance of the financial aspects of PDAM Makassar City shows a “Very Good” performance with an average value of 77.22.
PENGARUH PERSEPSI WAJIB PAJAK TENTANG PENERAPAN PP NO 23 TAHUN 2018, PEMAHAMAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DIMAKASASAR Carolus Askikarno Palalangan; Ribka Pakendek; Luther P. Tangdialla
Paulus Journal of Accounting (PJA) Vol. 1 No. 1 (2019): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

The purpose of this study was to determine the influence of: (1) Implementation Of PPNo. 23 Tahun 2018 for tax compliance of MSMEs, (2) the understanding of taxation for tax compliance of MSMEs, (3) Ttax penalties for tax compliance of MSMEs, and also (4) Implementation Of PP No. 23 Tahun 2018 And The Understanding Of Taxation And Tax Penalties together on Tax Compliance of MSMEs. The population in this study is the MSMEs in the city of Makassar. The samples in this research are taking from 50 MSMEs. The data collecting method is by giving questionnaire. Analysis prerequisite test included normality test, linearity test, heteroscedasticity test, and multicolinearity test. The data analysis technique used a simple and multiple linear regression analysis. The result of the research shows Implementation Of PP No. 23 Tahun 2018 positively influance and the significance towards the tax compliance. It is proved that the regression coefficient is positive 0,408 and t count is greater compared to t table (3,511 > 2,01290) in the significance of 0,001< 5%. The understanding of taxation positively influence and significant toward the tax compliance. It isproved that the the regression coefficient is positive 0,215 and t count is greater compared to t table (2,079> 2,01290) in the significance of 0,043< 5%. Tax penalties positively influenceand significant toward the tax compliance. It is proved that the regression coefficient is positive 0,297 and t count is greater compared to t table (2,468 > 2,01290) in the significance of 0,017 < 5%. Implementation Of PP No. 23 Tahun 2018, the understanding taxation and taxpenalties positively together influenced toward the tax compliance. It is proved that the significance of 0,000<5% and F count is greater compared to F table (13,270 > 2,80) in the significance of 0,000 < 5%.
Co-Authors Ade Lisa Matasik Carolus Askikarno Palalangan Dwi Natalia Randi Tangdialla Ribka Pakendek