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All Journal Jurnal Aplikasi Bisnis Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Jurnal Mutiara Ilmu Akuntansi Jurnal Riset Akuntansi
Umi Sulistiyanti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS DETERMINAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KABUPATEN BANTUL Faza Fakhriyan Wildan; Umi Sulistiyanti
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 4 No 2 (2017): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v4i2.49

Abstract

There are 94,632 individual taxpayer listed in Bantul Pratama Tax Office, but only about 45,223 individual taxpayer that pay and report tax.The low individual tax compliance, which is a classic problem of taxation in Indonesia, can be caused by several reasons. The aim of this study is to analyze the influence of tax penalties,educational level, Use of E-filing and tax socialization on the tax compliance of individual taxpayer listed in Bantul Pratama Tax Office. This study is a quantitative research. The samples used in this study were 100 respondents calculated by the Slovin formula and using simple random sampling method. The data were collected using questionnaire method and analyzed using multiple regressions by means of SmartPLS 3.0. The results of this study show that tax penalties have positive effects significantly, while level of education, use of efiling and tax socialization have no effect on tax compliance of individual taxpayer listed in Bantul Pratama Tax Office.
Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan Terhadap Kinerja Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang tercatat di Bursa Efek Indonesia pada Tahun 2006 sampai dengan 2008) Umi Sulistiyanti
Jurnal Aplikasi Bisnis Volume 15 Nomor 9, April 2014
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol15.iss9.art7

Abstract

This research was aimed to examine the influence of corporate social responsibility disclosure to company performance. Corporate social responsibility disclosure needs to be done as a form of communicating the social and environmental impacts of the economic activity of the organization's special interest group, to society as a whole. The sample used was 10 Manufacturing Companies listed on BEI that done CSR disclosure in their annual reports for three years (Year 2006 to 2008). This study concluded that: (I) Testing simultaneously found a significant influence on the disclosure of corporate social responsibility to the ROA, ROE, but had no effect on CAR. (2) The influence of corporate social responsibility disclosure to the CAR through ROE as a intervening variable, but had no effect on ROA as intervening variables.
Analisis Kinerja Pengelolaan Aset Daerah dan Sumber Daya Manusia di BPPKAD Kabupaten Magelang Daffa Lanang Pradana; Umi Sulistiyanti
Jurnal Riset Akuntansi Vol. 1 No. 4 (2023): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i4.880

Abstract

Management of regional property is a very important element because it represents assets owned by the region and is supervised by the local government. Through effective asset management by local governments, all regional properties can be managed and utilized well. In accordance with Government Regulation Number 28 of 2020, State/Regional Property refers to things obtained or purchased using funds from the State/Regional Revenue and Expenditure Budget, as well as those obtained through other legal means. Macro human capital refers to a country's total workforce, encompassing individuals who have reached the age at which they are eligible to work, which includes both those already employed and those actively seeking work but still unemployed. Micro human resources refer to individuals who are part of the workforce within a company or organization, including workers and volunteers, who constitute the workforce of a company or organization.
Analisis Efektivitas Dan Efisiensi Anggaran Belanja Raden Mas Rachmanninditya Dwifarchan; Umi Sulistiyanti
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1947

Abstract

The Regional Revenue and Expenditure Budget is the regional government's annual financial plan which is discussed and agreed upon jointly by the local government and the Regional People's Representative Council and stipulated by Regional Regulation. The budget is an important thing in running a business organization or government institution which can be a benchmark in a successful implementation of the business organization or government agency. In terms of the budget, it includes the APBD, in which each region is given the authority as well as the obligation to prepare the Regional Revenue and Expenditure Budget. With a good budget, it will make the performance of the organization run in a more structured and better manner, meaning that if the budget is effective and efficient then the targets to be achieved can be met. Effectiveness is an important thing that must be done in a job so that the goals that have been set can be achieved properly. Effectiveness is also interpreted as a key element in achieving the goals and targets set by an organization/agency. It means that it is said to be effective when the organization can achieve the goals and objectives as well as targets that have been previously designed. In general, efficiency means the absence of waste. Every activity that will be carried out in achieving a predetermined target, there is a need for efficiency in carrying out a job so that it can reach the predetermined target and can be carried out correctly and precisely.
ANALISIS DETERMINAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KABUPATEN BANTUL Faza Fakhriyan Wildan; Umi Sulistiyanti
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 4 No. 2 (2017): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v4i2.49

Abstract

There are 94,632 individual taxpayer listed in Bantul Pratama Tax Office, but only about 45,223 individual taxpayer that pay and report tax.The low individual tax compliance, which is a classic problem of taxation in Indonesia, can be caused by several reasons. The aim of this study is to analyze the influence of tax penalties,educational level, Use of E-filing and tax socialization on the tax compliance of individual taxpayer listed in Bantul Pratama Tax Office. This study is a quantitative research. The samples used in this study were 100 respondents calculated by the Slovin formula and using simple random sampling method. The data were collected using questionnaire method and analyzed using multiple regressions by means of SmartPLS 3.0. The results of this study show that tax penalties have positive effects significantly, while level of education, use of efiling and tax socialization have no effect on tax compliance of individual taxpayer listed in Bantul Pratama Tax Office.
Analisis Efektivitas Dan Efisiensi Anggaran Belanja Raden Mas Rachmanninditya Dwifarchan; Umi Sulistiyanti
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1947

Abstract

The Regional Revenue and Expenditure Budget is the regional government's annual financial plan which is discussed and agreed upon jointly by the local government and the Regional People's Representative Council and stipulated by Regional Regulation. The budget is an important thing in running a business organization or government institution which can be a benchmark in a successful implementation of the business organization or government agency. In terms of the budget, it includes the APBD, in which each region is given the authority as well as the obligation to prepare the Regional Revenue and Expenditure Budget. With a good budget, it will make the performance of the organization run in a more structured and better manner, meaning that if the budget is effective and efficient then the targets to be achieved can be met. Effectiveness is an important thing that must be done in a job so that the goals that have been set can be achieved properly. Effectiveness is also interpreted as a key element in achieving the goals and targets set by an organization/agency. It means that it is said to be effective when the organization can achieve the goals and objectives as well as targets that have been previously designed. In general, efficiency means the absence of waste. Every activity that will be carried out in achieving a predetermined target, there is a need for efficiency in carrying out a job so that it can reach the predetermined target and can be carried out correctly and precisely.
Co-Authors Daffa Lanang Pradana Faza Fakhriyan Wildan Raden Mas Rachmanninditya Dwifarchan