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Journal : Serat Acitya

Studi Empiris Praktik Akuntansi Pajak PT. Maju Anugrah Jaya Unggul di Kota Demak Tasya, Putri Innas; Karsiati; Soegiastuti, Janti; Rr. Supratiningrum
Serat Acitya Vol. 14 No. 1 (2025): April:Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/vvbnyv19

Abstract

Peran akuntansi sangat penting bagi keberlanjutan operasional suatu perusahaan. Akuntansi perpajakan sering mengalami permasalahan seperti penghindaran pajak yang agresif, integritas pelaporan perpajakan, kurangnya pemahaman karyawan. Populasi yang diambil dari seluruh karyawan dengan jumlah 100 populasi. Teknik pengambilan sampel menggunakan data sensus pemilihan subset individu dari seluruh populasi yaitu 50 sampel. Teknik pengumpulan data menggunakan penyebaran kuesioner. Penelitian ini merupakan penelitian deskriptif kuantitatif. Data penelitian dianalisis dengan bantuan program SPSS versi 25. Hasil penelitian ini ditemukan bahwa persepsi karyawan, kebijakan pajak perusahaan, pelatihan pajak, dan etika berpengaruh positif tehadap praktik akuntansi pajak. Bagi peneliti selanjutnya, memperluas dan menambah variabel- variabel lain sehingga memperoleh hasil variatif terhadap praktik akuntansi pajak, seperti kepatuhan pajak, efektifitas pajak, sistem akuntansi pajak.
Efektivitas Pengelolaan Keuangan Kecamatan berazaskan Akuntabilitas, Transparansi dan Kompetensi di Kabupaten Grobogan Alvianita, Devi; Soegiastuti, Janti
Serat Acitya Vol. 14 No. 1 (2025): April:Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/qgkben16

Abstract

The problem faced by the level of public trust related to transparency, accountability and competence towards the sub-district government is still lacking and not yet optimal. This is because the sub-district government is not optimal in providing access and important information about agendas, programs and financial management so that the public does not fully believe that the government is transparent. and accountable. The population of this study was all employees at the District Office in Grobogan Regency totaling 38 employees who were sampled using a saturated sampling technique or census. The analytical tools used in this research are multiple linear regression analysis and t test. The results of this research are that accountability, transparency and competence have a positive and significant effect on the effectiveness of financial management at sub-district offices in Grobogan Regency.