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All Journal Widya Cipta : Jurnal Sekretari dan Manajemen Moneter : Jurnal Akuntansi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Profiet Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Online Insan Akuntan Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Scientia

Hartanti Hartanti

Universitas Bina Sarana Informatika

Author-ID : 2436366

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences

Published : 16 Documents Claim Missing Document

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PENGARUH PAJAK PERTAMBAHAN NILAI TERHADAP PENERIMAAN PAJAK Hartanti Hartanti; Dwiyatmoko Pujiwidodo; Devi Angel Nikita Sianturi
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 3, No 1 (2018): Oktober
Publisher : Universitas Sangga Buana

Pajak Pertambahan nilai muncul karena adanya faktor-faktor produksi disetiap jalur produksi dalam menyiapkan, menghasilkan, menyalurkan dan memperdagangkan barang atau pemberian jasa kepada para konsumen. Penelitian ini bertujuan untuk menguji pengaruh / kontribusi Pajak Pertambahan Nilai terhadap Penerimaan pajak. Metode yang digunakan adalah metode kuantitatif dengan menggunakan uji statistik yaitu Uji korelasi, koefisien determinasi, uji t dan persamaan Regresi. Data berupa Pajak Pertambahan Nilai (X) dan Penerimaan Pajak (Y) pada KPP pratama Jakarta-Duren Sawit tahun 2013-2017. Hasil Penelitian uji korelasi menunjukkan terdapat hubungan yang kuat, positif dan siqnifikan antara Pajak Pertambahan Nilai dengan Penerimaan Pajak. Uji determinasi menunjukkan Penerimaan Pajak dipengaruhi oleh penerimaan Pajak Pertambahan Nilai sebesar 79,4%% dan sisanya sebesar 20,6% dipengaruhi oleh faktor-faktor lain yang tidak diteliti. Uji t menunjukkan ada pengaruh yang signifikan antara Pajak Pertambahan Nilai dengan Penerimaan Pajak, sedangkan uji persamaan regresi menunjukkan ada persamaan regresi signifikan yang terbentuk yaitu Y = 4,107+ 0,849X antara kedua variabel tersebut.

Faktor-Faktor Yang Mempengaruhi Kinerja Bank Devisa Yang Terdaftar Di Bursa Efek Indonesia (2013-2017) Hartanti Hartanti
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 1 No 2 (2018): Jesya Volume 1 Nomor 2 Periode Juni 2018
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Performance is a tool to evaluate the success of the company in running its business. This study aims to examine the performance factors of Foreign Exchange Banks Listed on the Indonesia Stock Exchange. Performance factors in this study were measured by the ratio of CAR, NPL, LDR, BOPO, GWM while Performance measured by ROA. This study uses quantitative analysis with multiple linear regression model to test the influence of these factors on the performance of foreign exchange banks simultaneously or partially. The results showed that there was a significant and simultaneous influence between CAR, NPL, LDR, BOPO, GWM on Foreign Exchange Bank ROA. Coefficient of determination simultaneously CAR, NPL, LDR, BOPO, GWM affect ROA of 85,6% and the rest influenced by other factors. Partially CAR, NPL and GWM have no significant effect on ROA of Foreign Exchange Bank. while the LDR and BOPO have a negative and significant effect on the ROA of Foreign Exchange Bank.

Analisis Pengaruh Perputaran Piutang Terhadap Return On Investment Pada PT Telekomunikasi PerseroTbk. Hartanti Hartanti; Ratiyah Ratiyah; Pingkan Morrend Aniky
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 3 No 2 (2020): Article Research
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Perusahaan dalam menjalankan usahanya pasti memerlukan modal kerja, modal kerja salah satunya berasal dari piutang, modal kerja yang digunakan oleh perusahaan pada akhirnya akan menghasilkan profit kepada perusahaan. Pengujian pengaruh perputaran Piutang terhadap Return On Investment PT Telekomunikasi Persero Tbk merupakan tujuan dari penelitian ini. Metode kuantitatif dengan menggunakan uji statistik yaitu Uji korelasi, koefisien determinasi, uji t dan persamaan Regresi metode yang di gunakan dalam penelitian ini. Data berupa laporan keuangan PT Telkom tahun 2012-2018 . Hasil Uji korelasi menunjukkan ada hubungan positif, kuat dan searah antara perputaran Piutang terhadap Return On InvestmentPT Telekomunikasi Persero Tbk. Hasil Uji determinasi menunjukkan pengaruh sebesar 37,7% dan 62,3% dipengaruhi faktor yang lain . Uji t menunjukkan ada pengaruh yang signifikan terhadap variabel yang diteliti, sedangkan uji persamaan regresi menunjukkan ada persamaan regresi signifikan yang terbentuk yaitu Y = 0,386 + 0,112X

IMPLEMENTASI SURAT EDARAN DIREKTUR PAJAK NOMOR SE-24 /PJ/2014: PAJAK PERTAMBAHAN NILAI ATAS BARANG HASIL PERTANIAN (STUDI KASUS PT. EKAKARYA GRAHA FLORA) Hartanti Hartanti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2015): OKTOBER 2015
Publisher : Universitas Bina Sarana Informatika

Ornamental plants, including agricultural products. Agricultural products that were previously exempt from tax has now subject to VAT of 10%, this is in accordance with the Circular letter of the Director General of Taxation No. SE-24 / PJ / 2014. PT. Ekakarya Graha Flora is a company engaged in the sale of ornamental plants, especially orchids. This study aims to determine the implementation and impact of the imposition of VAT Circular letter of the Director General of Taxation No. SE-24 / PJ / 2014 on the sale of ornamental plants DIPT. Eka Karya Graha Flora. The method used is descriptive qualitative method. The results showed that PT. Eka Graha Flora's work has been to apply VAT on the sale of ornamental plants by 10% in accordance with the Circular letter of the Director General of Taxation No. SE-24 / PJ / 2014. The impact of the imposition of VAT, sales of ornamental plants decreased and buyers to switch to other types of plants because it is too expensive. Preferably with the enactment of Circular of the Director of Tax SE-24 / PJ / 2014, the company does not charge VAT to the consumer entirely, because the consumer up 10% of the cost is enormous, especially if buying plants in large quantities. Keywords : Circular of the Director General of Taxation Number SE-24/PJ/2014, value-added tax

PENERAPAN STANDAR PEMBIAYAAN PENDIDIKAN INKLUSIF SEBAGAI DASAR PENYUSUNAN ANGGARAN PADA SD PANTARA TEBET JAKARTA Hartanti Hartanti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2014): OKTOBER 2014
Publisher : Universitas Bina Sarana Informatika

Inclusive education is an education for children with special needs in lieu of regular school or public. SD pantara an inclusive education institutions, in carrying out teaching and learning activities necessary infrastructure facilities. Those facilities tailored to the needs of each educational institution organized in standard financing. The standard is used as the basis for budget preparation. This study used a qualitative descriptive analysis technique where the standard of education in elementary pantara financing include labor standards, standards of facilities and infrastructure, and supporting standards are used as the basis for the preparation of the Budget and the academic year 2013/2014 2012/2013. The results of his research is the education budget has increased compared 2013/2014 2012/2013 the budget year in terms of revenue, labor standards, standards of facilities and infrastructure, backup. While supporting existing standards decline over the previous year, due to the contribution of donors, thereby reducing the expenses of supporting standards. Keyword : budget, financing, inclusive education

ANALYSIS OF THE EFFECTIVENESS OF LOCAL TAXES AND REGIONAL LEVIES ON THE ORIGINAL LOCAL GOVERNMENT REVENUE OF BEKASI Hartanti Hartanti; Eka Dyah Setyaningsih; Ratiyah Ratiyah; Juwita Afriliyanah
Jurnal Scientia Vol. 12 No. 04 (2023): Education, Sosial science and Planning technique, 2023, Edition September-Nov
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i04.2073

Regional Governments finance routine expenses and other expenses budgeted in the APBD. One source of revenue in the APBD comes from Regional Original Income. Regional Taxes and Regional Levies are sources of Original Regional Income. This research aims to analyze the effectiveness and contribution of regional taxes and levies to the local revenue of the city of Bekasi for the 2018-2021 period. The analysis method uses qualitative descriptive methods, and data collection methods use observation, interviews, documentation/library study methods—data obtained from the Bekasi city regional government. The research results show that the effectiveness of regional tax revenues in 2018-2021 is, on average, practical and quite effective and has an outstanding contribution. This is because the policies and services implemented by the Bekasi city government effectively increase taxpayer compliance. Meanwhile, the effectiveness of regional levies in 2018-2021 is fluctuating, while the contribution is still felt insufficient, so an effective strategy is needed to increase the effectiveness and contribution of regional levies.

Co-Authors Ayu Rahayuningsih Devi Angel Nikita Sianturi Dwiyatmoko Puji Widodo Eka Dyah Setyaningsih Juwita Afriliyanah Kenny T Fadjari Oktiyani, Rina Pingkan Morrend Aniky Ratiyah Ratiyah Rr Karina Alviani Yola Feranika

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