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Journal : PARADIGMA

ANTECEDENT KINERJA MANAJERIAL Chomsatu, Yuli
PARADIGMA Vol 11, No 02 (2014): Paradigma Vol. 11, No. 02, Agustus 2013 – Januari 2014
Publisher : PARADIGMA

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Abstract

This study aims to examine the antecedent variables of managerial performance. As for the antecedent variable in this studi are the variables of leadership style and budget participation. Object of this study is middle- managers in Function Finance / Accounting / Budgeting / Budget that works on Ministry in Boyolali . Respondent in this research employees biro of finance, budgeting, planning in the ministry. The results of this study indicate that leadership style influence on managerial performance . While the budget participation not affect the managerial performance . Then the next result shows that the leadership style and budgetary participation jointly affect managerial performance .Keywords : leadership,budgetary participation , managerial performance
PENGARUH PROSES PELAKSANAAN PENAGIHAN PAJAK DENGAN SURAT PAKSA TERHADAP PENINGKATAN PENERIMAAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA SURAKARTA Chomsatu, Yuli
PARADIGMA Vol 6, No 02 (2009): Paradigma, Vol.06, No.02 Semester Genap 2009
Publisher : PARADIGMA

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Abstract

Compulsion Letter is a letter of instruction to pay the tax and tax collection cost. With this letter, it is hoped that taxpayers who has back tax will paid off their back tax. This research aimed :(1) to know the influence of compulsion letter amount published toward the improvement of tax’s acceptance, (2) to know the influence taxpayers amount who activelly pay off the back tax toward the improvement of tax acceptance, (3) to know the influence of compulsion letter amount publised and taxpayers amount who actively pay off the back tax simultaneous toward the improvement of tax’s payment.This research uses survey research. Population and sample in this reseach is the employees of Tax Service Office of Pratama Surakarta as 55 employees. Data is collected by the researcher using questionaire about the amount of compulsion letter publised, taxpayer who actively pay off the back tax and the improvement of tax acceptance. Data analized by using double linier regresion, t test and F test. The analysis result shows that: (1) the compulsion letter amount variable published does not influence and significant toward the improvement of tax acceptance, (2) the taxpayers who activel pay off the back tax variable influence and significant toward the improvement of tax acceptance, (3) the compulsion letter amount published variable and taxpayers who actively pay off the back tax simultaneous has significant influence toward the improvement of tax acceptance. Key Word :  Compulsion Letter,  pay the tax and tax collection cost.Â