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All Journal Jurnal STIE Semarang (Edisi Elektronik) JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi
Heru Pranoto, Sarastanto Aulia
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENGARUH KENAIKAN UPAH MINIMUM REGIONAL (UMR) DAN JUMLAH PENDUDUK TERHADAP PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) Heru Pranoto, Sarastanto Aulia; Handayani, Dewi Sri; Fandil, Fandil
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 7 No 1 (2025): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v7i1.265

Abstract

This study aims to analyze the effect of the increase in the Regional Minimum Wage (UMR) and the number of residents on the revenue of Land and Building Tax (PBB) in South Semarang District, Semarang City in 2021–2023. This study uses a quantitative method with a descriptive approach and multiple linear regression analysis. Primary data were obtained by distributing questionnaires to 100 respondents, which were determined by random sampling techniques based on the Slovin formula. The results of the analysis show that UMR has a positive and significant effect on PBB revenue with a significance value of <0.05. Meanwhile, the number of residents does not have a significant partial effect on PBB revenue. However, simultaneously UMR and population have a significant effect on PBB revenue in South Semarang District. The coefficient of determination (Adjusted R²) shows that the independent variables are able to explain the variation in PBB revenue by a fairly high percentage. Based on these findings, it is recommended that local governments consider the dynamics of UMR in policies to increase regional tax revenue and pay attention to population growth patterns as supporting factors in the long term.
Pengaruh Kompetensi SDM, Penerapan Standar Akuntansi Dan Sistem Akuntansi Keuangan Terhadap Kualitas Laporan Keuangan Pada Koperasi Langgeng Jaya Abadi di Pati. Heru Pranoto, Sarastanto Aulia; Sopi, Sopi; Triasningrum, Frida Widyawati
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 7 No 2 (2025): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v7i2.327

Abstract

This study aims to determine the effect of human resource competence, the application of accounting standards, and the financial accounting system on the quality of financial statements at Koperasi Langgeng Jaya Abadi in Pati. The quality of financial statements is the final result of the accounting process that provides understandable financial information for users and can be used for future decision-making. The population in this study consisted of 32 respondents, including educators and education personnel who manage finances within Koperasi Langgeng Jaya Abadi Pati. The independent variables in this study are human resource competence (X1), application of accounting standards (X2), and financial accounting system (X3). The dependent variable is the quality of financial statements (Y). Data were collected using a questionnaire, and the analysis technique used was multiple regression. The results showed that the human resource competence variable had a regression coefficient value of 0.229 with a significance value of 0.012, indicating that human resource competence has a positive and significant effect on the quality of financial statements. The accounting standards application variable showed a regression coefficient of 1.035 with a significance value of 0.000, proving that the application of accounting standards has a positive and significant effect on the quality of financial statements. The financial accounting system variable showed a regression coefficient of 0.220 with a significance value of 0.020, indicating that the financial accounting system has a positive and significant effect on the quality of financial statements. It is recommended that Koperasi Langgeng Jaya Abadi Pati improve the competence of financial management employees in managing and presenting financial statements. This is because some employees still have low skills and knowledge in accounting. The cooperative should also evaluate the application of accounting standards to ensure that financial reports comply with the applicable accounting rules and present financial information fairly and fairly, as this is an obligation.
DAMPAK PROGRAM DISKON DAN PEMBEBASAN BBNKB II TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK DI SAMSAT PATI Heru Pranoto, Sarastanto Aulia; Arif, Mochamad
JURNAL STIE SEMARANG Vol 17 No 3 (2025): JURNAL STIE SEMARANG
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v17i3.822

Abstract

This study aims to analyze the effect of tax discount programs, the exemption of the second Motor Vehicle Title Transfer Fee (BBNKB II), and tax socialization on the level of taxpayer compliance at the Samsat Office of Pati Regency. The background of this research is based on fluctuations in motor vehicle tax (PKB) and title transfer fee (BBNKB) revenues over the past five years, which indicate that taxpayer compliance remains relatively low. The Central Java Provincial Government has implemented several incentive policies such as tax discount programs, BBNKB II exemptions, and extensive tax socialization campaigns to improve public awareness and compliance. This research employed a quantitative approach with an associative method. The population consisted of 216,643 registered motor vehicle taxpayers in Pati Regency. Using the Slovin formula, a sample of 100 respondents was selected through accidental sampling. Primary data were collected through questionnaires distributed to taxpayers, while secondary data were obtained from documentation at the Samsat Office. Data were analyzed using multiple linear regression analysis, with additional tests for validity, reliability, t-test, F-test, and coefficient of determination (R²) using the SPSS application. The results showed that: (1) the tax discount program had a positive and significant effect on taxpayer compliance; (2) the BBNKB II exemption had a positive but not significant effect on taxpayer compliance; and (3) tax socialization had a positive and significant effect on taxpayer compliance at the Pati Regency Samsat Office. Simultaneously, the three independent variables significantly influenced taxpayer compliance. These findings indicate that fiscal incentive policies and effective tax socialization play an important role in improving taxpayer compliance. Therefore, it is recommended that the government continue to enhance tax discount programs and strengthen socialization strategies through innovative public communication and efficient service delivery to further increase taxpayer discipline.
Co-Authors Arif, Mochamad Fandil, Fandil Handayani, Dewi Sri Sopi, Sopi Triasningrum, Frida Widyawati