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Journal : Students

FAKTOR – FAKTOR YANG MEMPENGARUHI PAJAK REKLAME DI KOTA SEMARANG Eri Aprilianingrum, 08.05.52.0052; Zuliyati, Zuliyati
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

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Abstract

Advertisement Tax represent is one of Regional Tax revenue which necessary for the Semarang City. This matter was proven during the fiscal year 1985-2010 income of Advertisement Tax revenues was increased. However in its development during the years 1985-2010, the percentage growth of Advertisement Tax revenues have fluctuated. The purpose of this study was to analysis the influence of Total Population, Per Capita Gross Regional Domestic Product and Number of Industry of Advertisement Tax receipts in the Semarang City.The Results of this study is expected to give some benefit and input for the Local Government of Semarang, particularly the Office of Financial Management Regions. Simultaneously test results indicate that overall independent variables (Total Population, GDP and Tota lindustry) together can show its influence on Advertisement Tax revenue. R-squared value for 0,421 amounted to 42,1 percent which means the Advertisement Tax revenue variation can be explained from variations of the three independent variables. While the rest that is equal to1,7percent is explained by another cause sout side the model. The results showed that the three variables, all of them have positive and significant influence on advertisement tax revenue in the Semarang City. Keywords: Total Population, GDP, Number of Industry, Advertisement Tax, Semarang City.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL Mardiyanti, 09.05.52.0106; Zuliyati, Zuliyati
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

This research aims to test the influence of company size, business risk, liquidity and profitability of capital structure in listed companies in BEI. Some previous research on capital structure shows different results. Therefore the research needs to be done to analyze the theory of capital structure. The Data used is the manufacturing company listed in BEI 2007-2011. Research using a purposive sampling and sample as many as 69 research data. Research Data are then tested by multiple linear regression analysis to test the influence of company size, business risk, liquidity, and profitability of capital structure. The results of this study indicate that the size of the company positively and not significant, business risk positively and not significant, liquidity negative effect  and significant, and profitability negative effect  and significant of capital structureKeywords : Size,Business Risk, liquidity, Profitability, and Capital Structur
GOOD CORPORATE GOVERNANCE DAN TINGKAT PAJAK EFEKTIF Abraham Hokkopan Sumarlin, 09.05.52.0030; Zuliyati, Zuliyati
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to examine the influence of good corporate governance to the effective tax rate to the agency theory perspective. The effective tax rate is one measure of tax planning. Tax planning will be done for enterprises will lead to the emergence of the agency problem. This agency problem is minimized by using a system of good corporate governance. Good corporate governance in this study is divided into five variables: the number of board of directors, the number of commissioners, the board independence, board stock company and majority shareholder. This study sampled using a purposive sampling and obtain data for 165 samples. This study is free from the normality test and the classical assumption test. These results indicate that the number of board of directors and management of the company stock has a positive and significant impact on the effective tax rate. The number of commissioners and the board independence has a positive and not significant impact on the effective tax rate. The latest results show that the majority shareholder has negative and significant impact on the effective tax rate. Keywords: corporate governance, the number of board of directors, the number of commissioners, the board independence, board stock companies, the majority shareholder, and the effective tax rate.
FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI Ghofar Bangun Jaya, 09.05.52.0150; Zuliyati, Zuliyati
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

This research intent to know influential factors to willingness pay taxes. Case study on individual taxpayers who perform as a freelancer that registered at KPP Pratama Semarang Gayamsari. That factor are pay taxes awareness, knowledge and understanding of taxpayer, a good perception of the effectiveness of the taxation system, and attitude.The amount of samples used in this syudy of 80 respondent with convenience sampling which is sample determination tech bases even coincidence, found population member researcher and has the honour to become respondent at makes sample. The data used are the primary data and secondary data analysis used was a qualitative analysis and the coefficient of determination, and test hypotheses using t test and F test.Based on data analysis and hypothesis testing can be concluded variable pay taxes awareness, knowledge and understanding of taxpayer, a good perception of the effectiveness taxation system, and attitude has a significant and positive influence on purchase decision willingness pays taxes.Keywords: pay taxes awareness, knowledge and understanding, perception, attitude, and willingness to pay tax.