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Suharno Suharno
Program Studi Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi Surakarta
Economics, Econometrics & Finance

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PENGARUH PENGETAHUAN PERPAJAKAN, PELAYANAN FISKUS, SANKSI PAJAK, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KOTA SURAKARTA Indri Ramadhanti; Suharno Suharno; Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Tax is one of the country's acceptance resources to promote national development and a source of financing for development in the welfare of the community. The purpose of the study is to know (1) the influence of taxation knowledge on UN taxpayer compliance (2) The influence of fisial service to UN taxpayer compliance (3) Effect of tax sanctions on PB taxpayer compliance, (4) influence Socialization of taxation on UN taxpayer compliance. This research uses primary data in the form of questionnaires given to respondents in five sub-districts in Surakarta. The population in this study was 124,720 taxpayers in Surakarta. The sampling techniques in this study used the Sampling cluster method. The data analysis techniques used in this study are descriptive analysis, instrument test, classical assumption test, double linear regression analysis, coefficient of determination test, T test and F test. The result of the count-1.716 with a P-value of 0.090 > 0.05 means no negative influence and no significant taxation knowledge (X1) to the taxpayer's compliance (Y). The result of a count-0.720 with a P-value of 0.473 > 0.05 means there is a negative influence and insignificant Fischus service (X2) against taxpayer compliance (Y). The result of the 3.605 calculated with a P-value of 0.000 < 0.05 means there is a positive and significant influence on tax sanctions (X3) against taxpayer (Y) compliance. The result of the count-0.482 with P-value 0.631 > 0.05 means there is a negative and insignificant socialization of taxation (X4) against taxpayer compliance (Y). The result of a count-0.482 with a P-value of 0.631 > 0.05 means there is a negative influence and no significant socialization of taxation (X4) against taxpayer compliance (Y). The results of the test F 4.116 with the P-value of 0.004 < 0.05 which means simultaneously the variables of taxation knowledge (X1), Fischus Service (X2), tax sanctions (X3), and socialization of taxation (X4) have a significant effect on compliance with taxpayers in paying the Earth tax and price (Y). Test determinations indicate the Adjusted value of R Square 0.112 concluded that the taxpayer variables can be explained by the four independent variables i.e. taxation knowledge, Fischus services, tax sanctions, and socialization of taxation Other causes outside the model.
PENGARUH LEVERAGE, PROFITABILITY, DAN CAPITAL INTENSITY RATIO TERHADAP EFFECTIVE TAX RATE (ETR) (STUDY KASUS PADA PERUSAHAAN KONTRUKSI DAN REAL ESTATE YANG TERDAFTAR PADA BEI TAHUN 2014-2018) Apriliya Pristanti; Fadjar Harimurti; Suharno Suharno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Effective tax rate (ETR) is basically a presentation of the amount of tax rates borne by the company. This study aims to examine and analyze the effect of Leverage, Profitability, and Capital Intensity Ratio on the Effective Tax Rate. The population in this study is the Construction and Real Estate Companies in the Indonesia Stock Exchange in 2014-2018. The population of this research is 48 Construction and Real Estate companies in the Indonesia Stock Exchange in 2014-2018. Sampling using a purposive sampling technique, selected companies as many as 20 companies. The data analysis technique used is multiple linear regression. The results of this study indicate that leverage has a positive and significant effect on the Effective Tax Rate. Profitability has a negative and significant effect on Effective Tax Rate. Capital Intensity Ratio has no effect on the Effective Tax Rate. The benefit of this research is that it can broaden horizons and at the same time gain knowledge about leverage, profitability, capital intensity ratio to the effective tax rate.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, KOMPETENSI APARATUR DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN SRAGEN Widya Lutfi Wibowo; Suharno Suharno; Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to analyze the effect of the application of government accounting standards, apparatus competence, and internal control systems on the quality of the financial statements of the Regional Government of Sragen Regency. In the study using survey methods conducted at BPKPD Sragen Regency, with data sources namely primary and secondary. Data collection techniques are observation and questionnaire. Sampling technique: purposive sampling technique with a total of 50 respondents. Data analysis techniques used descriptive analysis, instrument testing, classic assumption tests, multiple linear regression analysis, and hypothesis testing. The variables used are the application of government accounting standards, apparatus competence, and internal control systems as independent variables, and the quality of financial statements as the dependent variable. The results of the study are the application of government accounting standards, apparatus competence and internal control systems have a significant positive effect on the quality of financial reports in Sragen Regency.
PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, LEVERAGE DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE (Studi pada Perusahaan Pertambangan yang Terdaftar Dalam Bursa Efek Indonesia Tahun 2014-2018) Bramantiyo Sonny Sadeva; Suharno Suharno; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Tax avoidance is an effort made by the company to save tax payment that can be done legally. The purpose of this study to determin (1) the effect of institutional ownership on tax avoidance (2) the effect of size firm on tax avoidance (3) the effect of leverage on tax avoidance (4) the effect of transfer pricing on tax avoidance. This study uses secondary data in the form of audited financial statements originating from the Indonesia Stock Exchange (IDX). The population in this study is the mine industry during the 2014-2018 observation period. In this study used a purposive sampling method to represents a group of non-probability sampling techniques. This study uses multiple linear regression data analysis techniques with the results of the study show that institutional ownership do not have a significant influence on tax avoidance, size firm and transfer pricing have a positive and significant effect on tax avoidance, and leverage have a negative and significant effect on tax avoidance.
PENGARUH INFLASI, NILAI TUKAR RUPIAH, SUKU BUNGA DAN SELF ASSESSMENT SYSTEM TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI DI KANTOR WILAYAH DIREKTORAT JENDRAL PAJAK JAWA TENGAH II Setiawan Junianto; Fadjar Harimurti; Suharno Suharno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Value Added Tax (VAT) is a tax that is imposed on the consumption of goods and services in the customs area. The purpose of this study is to examine the effect of inflation, the rupiah exchange rate, interest rates and self assessment system on value added tax receipts. The population of this study is the inflation rate in Central Java, the exchange rate of the rupiah against one US Dollar based on the tax rate, Bank Indonesia reference interest rate, the number of VAT notification period and all VAT receipts in the Central Java Regional Tax Office II with monthly data for the 2015- 2019. The data analysis technique used is descriptive analysis, the classic assumption test and the coefficient of determination (R2). The results of the study concluded that inflation and interest rates did not significantly influence VAT revenue, while the rupiah exchange rate and self assessment system had a significant positive effect on VAT revenue.
Co-Authors Apriliya Pristanti Bambang Widarno Bramantiyo Sonny Sadeva Fadjar Harimurti Indri Ramadhanti Setiawan Junianto Sunarti Sunarti Widya Lutfi Wibowo