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<![CDATA[PENINGKATAN KEPATUHAN PELAPORAN WAJIB PAJAK DENGAN MEDIA E-SPT ]]>
<![CDATA[Pramitasari S.Ant S.Ak M.Ak, Dini Ayu]]>
<![CDATA[ GEMA EKONOMI Vol 9 No 1 (2020): GEMA EKONOMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Gresik ]]>
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DOI: 10.55129/.v9i1.1076
<![CDATA[ This research reviewed effort to increase tax payer reporting obedience through e-spt medium performed by socialization, monitoring and evaluation programs to embody tax payer reporting obedience and the e-spt implementation is matched with purpose of taxation administration reform that is effort to realize increasing tax payer reporting obedience and confidence on high tax administration. While from application side, e-spt implementation ruled about e-spt implementation. This study used interpretive qualitative method. Data used were derived from primary data through interview with fiscus and tax payer. The data were completed with related documents. Data analysis method was interpretive analysis according to Miles and Huberman: data collection, data reduction, data serving, and conclusion drawing. Result showed that effort on increasing tax payer reporting obedience with e-spt media as it s program of modernization in taxation administration. Of the research it is suggested to always use information technology in taxation activity in order to increase revenue from tax. ]]>
<![CDATA[PENERAPAN TIME DRIVEN ACTIVITY BASED COSTING PADA BIAYA RAWAT INAP DI RS DARUS SYIFA SURABAYA: Cost of Hospitalization, Inpatient, Installation Time Driven Activity Based Costing (TDABC) ]]>
<![CDATA[Pramitasari, Dini Ayu]]>
<![CDATA[ GEMA EKONOMI Vol 10 No 1 (2021): GEMA EKONOMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Gresik ]]>
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DOI: 10.55129/.v10i1.1379
<![CDATA[The hospital was established with the aim of providing the best health services for patients so that the management needs to provide good services in accordance with the rates charged to patients. Accurate cost calculation is very important done by the hospital management in the determination of the rates that hospitals do not too high which will overload the patient and not too low that will affect the profitability of home sick. An accurate determination of the tariffs would also be useful to cover all operating costs that have been incurred by the hospital. This research was conducted with the aim of studying the process of developing a method of Time-Driven Activity Based Costing (TDABC) in calculating the cost of inpatient care in Inpatient RS Darus Syifa Surabaya Installation. Research done by qualitative approaches with the methodology of the case study that is eksploratoris. Data collection is carried out by means of interviews, observations and documentation directly. Calculation of rates of hospitalization for each type of room according to the calculation method with TDABC higher if compared with the calculation done by the hospital management. Whereas the calculation of the Cost of Performing TDABC Activities can note that inpatient services only absorb about 3%-6% of the total capacity.]]>
<![CDATA[PENINGKATAN KEPATUHAN PELAPORAN WAJIB PAJAK DENGAN MEDIA E-SPT ]]>
<![CDATA[Pramitasari S.Ant S.Ak M.Ak, Dini Ayu]]>
<![CDATA[ GEMA EKONOMI Vol 9 No 1 (2020): GEMA EKONOMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Gresik ]]>
Show Abstract
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Download Original
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DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927
<![CDATA[ This research reviewed effort to increase tax payer reporting obedience through e-spt medium performed by socialization, monitoring and evaluation programs to embody tax payer reporting obedience and the e-spt implementation is matched with purpose of taxation administration reform that is effort to realize increasing tax payer reporting obedience and confidence on high tax administration. While from application side, e-spt implementation ruled about e-spt implementation. This study used interpretive qualitative method. Data used were derived from primary data through interview with fiscus and tax payer. The data were completed with related documents. Data analysis method was interpretive analysis according to Miles and Huberman: data collection, data reduction, data serving, and conclusion drawing. Result showed that effort on increasing tax payer reporting obedience with e-spt media as it s program of modernization in taxation administration. Of the research it is suggested to always use information technology in taxation activity in order to increase revenue from tax. ]]>
<![CDATA[PENERAPAN TIME DRIVEN ACTIVITY BASED COSTING PADA BIAYA RAWAT INAP DI RS DARUS SYIFA SURABAYA: Cost of Hospitalization, Inpatient, Installation Time Driven Activity Based Costing (TDABC) ]]>
<![CDATA[Pramitasari, Dini Ayu]]>
<![CDATA[ GEMA EKONOMI Vol 10 No 1 (2021): GEMA EKONOMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Gresik ]]>
Show Abstract
|
Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927
<![CDATA[The hospital was established with the aim of providing the best health services for patients so that the management needs to provide good services in accordance with the rates charged to patients. Accurate cost calculation is very important done by the hospital management in the determination of the rates that hospitals do not too high which will overload the patient and not too low that will affect the profitability of home sick. An accurate determination of the tariffs would also be useful to cover all operating costs that have been incurred by the hospital. This research was conducted with the aim of studying the process of developing a method of Time-Driven Activity Based Costing (TDABC) in calculating the cost of inpatient care in Inpatient RS Darus Syifa Surabaya Installation. Research done by qualitative approaches with the methodology of the case study that is eksploratoris. Data collection is carried out by means of interviews, observations and documentation directly. Calculation of rates of hospitalization for each type of room according to the calculation method with TDABC higher if compared with the calculation done by the hospital management. Whereas the calculation of the Cost of Performing TDABC Activities can note that inpatient services only absorb about 3%-6% of the total capacity.]]>
<![CDATA[PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP KEBIJAKAN DEVIDEN ]]>
<![CDATA[Pramitasari, Dini Ayu]]>
<![CDATA[ GEMA EKONOMI Vol 11 No 1 (2022): GEMA EKONOMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Gresik ]]>
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DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927
<![CDATA[Tujuan untuk mengevaluasi pengaruh rasio utang terhadap ekuitas, pengembalian aset, dan margin laba bersih terhadap rasio pembayaran dividen. Penelitian ini dilakukan pada perusahaan manufaktur yang beroperasi di subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia antara tahun 2017 dan 2020. Metodologi pengambilan sampel yang digunakan dalam penelitian ini adalah pendekatan kuantitatif, dengan analisis regresi linier berganda. (1) Penggunaan analisis statistik melalui uji-t menunjukkan bahwa rasio utang terhadap ekuitas berpengaruh nyata dan sebagian menguntungkan terhadap rasio pembayaran dividen. Meskipun demikian, perlu dicatat bahwa rasio pembayaran dividen tidak terpengaruh secara signifikan oleh pengembalian aset dan margin laba bersih. Penggunaan analisis statistik melalui uji-F digunakan untuk analisis statistik, pengaruh debt to equity ratio, return on asset, dan net profit margin terhadap dividend payout ratio.]]>
<![CDATA[Faktor Yang Mempengaruhi Kepatuhan Membayar Pajak Kendaraan Bermotor ]]>
<![CDATA[Pramitasari, Dini Ayu]]>
<![CDATA[ GEMA EKONOMI Vol 12 No 3 (2023): GEMA EKONOMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Gresik ]]>
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DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927
<![CDATA[Penelitian ini bertujuan untuk menganalisis tingkat kepatuhan wajib pajak dalam membayar PKB yang dipengaruhi oleh penerapan E-SAMSAT dan sanksi pajak. Selain itu, penelitian ini juga akan melakukan pengamatan mengenai aspek apa saja yang dapat memicu tingkat kepatuhan dalam membayar pajak. Kemudian pemilihan data sampel menerapkan metode random sampling terhadap 100 wajib pajak di wilayah Mojokerto yang merupakan populasi penelitian. Sedangkan metode pengumpulan data menerapkan kuesioner yang teknik penilaiannya menggunakan skala Likert dengan empat kategori penilaian. Sehingga data penelitian yang diperoleh adalah dari jenis data primer. Kemudian metode pengujian instrumen penelitian menerapkan uji reliabilitas dengan teknik Cronbach-alpha dan uji validitas dengan teknik korelasi orang dan uji regresi linier berganda untuk menganalisis data penelitian. Berdasarkan pengujian dan analisis, diperoleh bahwa tingkat kepatuhan wajib pajak dipengaruhi secara signifikan oleh ESAMSAT, sanksi pajak, dan pengetahuan.]]>
<![CDATA[PENINGKATAN KEPATUHAN PELAPORAN WAJIB PAJAK DENGAN MEDIA E-SPT ]]>
<![CDATA[Pramitasari S.Ant S.Ak M.Ak, Dini Ayu]]>
<![CDATA[ GEMA EKONOMI Vol 9 No 1 (2020): GEMA EKONOMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Gresik ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927
<![CDATA[ This research reviewed effort to increase tax payer reporting obedience through e-spt medium performed by socialization, monitoring and evaluation programs to embody tax payer reporting obedience and the e-spt implementation is matched with purpose of taxation administration reform that is effort to realize increasing tax payer reporting obedience and confidence on high tax administration. While from application side, e-spt implementation ruled about e-spt implementation. This study used interpretive qualitative method. Data used were derived from primary data through interview with fiscus and tax payer. The data were completed with related documents. Data analysis method was interpretive analysis according to Miles and Huberman: data collection, data reduction, data serving, and conclusion drawing. Result showed that effort on increasing tax payer reporting obedience with e-spt media as it s program of modernization in taxation administration. Of the research it is suggested to always use information technology in taxation activity in order to increase revenue from tax. ]]>
<![CDATA[PENERAPAN TIME DRIVEN ACTIVITY BASED COSTING PADA BIAYA RAWAT INAP DI RS DARUS SYIFA SURABAYA: Cost of Hospitalization, Inpatient, Installation Time Driven Activity Based Costing (TDABC) ]]>
<![CDATA[Pramitasari, Dini Ayu]]>
<![CDATA[ GEMA EKONOMI Vol 10 No 1 (2021): GEMA EKONOMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Gresik ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927
<![CDATA[The hospital was established with the aim of providing the best health services for patients so that the management needs to provide good services in accordance with the rates charged to patients. Accurate cost calculation is very important done by the hospital management in the determination of the rates that hospitals do not too high which will overload the patient and not too low that will affect the profitability of home sick. An accurate determination of the tariffs would also be useful to cover all operating costs that have been incurred by the hospital. This research was conducted with the aim of studying the process of developing a method of Time-Driven Activity Based Costing (TDABC) in calculating the cost of inpatient care in Inpatient RS Darus Syifa Surabaya Installation. Research done by qualitative approaches with the methodology of the case study that is eksploratoris. Data collection is carried out by means of interviews, observations and documentation directly. Calculation of rates of hospitalization for each type of room according to the calculation method with TDABC higher if compared with the calculation done by the hospital management. Whereas the calculation of the Cost of Performing TDABC Activities can note that inpatient services only absorb about 3%-6% of the total capacity.]]>
<![CDATA[PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP KEBIJAKAN DEVIDEN ]]>
<![CDATA[Pramitasari, Dini Ayu]]>
<![CDATA[ GEMA EKONOMI Vol 11 No 1 (2022): GEMA EKONOMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Gresik ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927
<![CDATA[Tujuan untuk mengevaluasi pengaruh rasio utang terhadap ekuitas, pengembalian aset, dan margin laba bersih terhadap rasio pembayaran dividen. Penelitian ini dilakukan pada perusahaan manufaktur yang beroperasi di subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia antara tahun 2017 dan 2020. Metodologi pengambilan sampel yang digunakan dalam penelitian ini adalah pendekatan kuantitatif, dengan analisis regresi linier berganda. (1) Penggunaan analisis statistik melalui uji-t menunjukkan bahwa rasio utang terhadap ekuitas berpengaruh nyata dan sebagian menguntungkan terhadap rasio pembayaran dividen. Meskipun demikian, perlu dicatat bahwa rasio pembayaran dividen tidak terpengaruh secara signifikan oleh pengembalian aset dan margin laba bersih. Penggunaan analisis statistik melalui uji-F digunakan untuk analisis statistik, pengaruh debt to equity ratio, return on asset, dan net profit margin terhadap dividend payout ratio.]]>
<![CDATA[Faktor Yang Mempengaruhi Kepatuhan Membayar Pajak Kendaraan Bermotor ]]>
<![CDATA[Pramitasari, Dini Ayu]]>
<![CDATA[ GEMA EKONOMI Vol 12 No 3 (2023): GEMA EKONOMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Gresik ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927
<![CDATA[Penelitian ini bertujuan untuk menganalisis tingkat kepatuhan wajib pajak dalam membayar PKB yang dipengaruhi oleh penerapan E-SAMSAT dan sanksi pajak. Selain itu, penelitian ini juga akan melakukan pengamatan mengenai aspek apa saja yang dapat memicu tingkat kepatuhan dalam membayar pajak. Kemudian pemilihan data sampel menerapkan metode random sampling terhadap 100 wajib pajak di wilayah Mojokerto yang merupakan populasi penelitian. Sedangkan metode pengumpulan data menerapkan kuesioner yang teknik penilaiannya menggunakan skala Likert dengan empat kategori penilaian. Sehingga data penelitian yang diperoleh adalah dari jenis data primer. Kemudian metode pengujian instrumen penelitian menerapkan uji reliabilitas dengan teknik Cronbach-alpha dan uji validitas dengan teknik korelasi orang dan uji regresi linier berganda untuk menganalisis data penelitian. Berdasarkan pengujian dan analisis, diperoleh bahwa tingkat kepatuhan wajib pajak dipengaruhi secara signifikan oleh ESAMSAT, sanksi pajak, dan pengetahuan.]]>
