Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) LAWSUIT JURNAL PERPAJAKAN
Rahmat Yuliadi
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
ANALISIS PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) DI DUA DESA DI KECAMATAN TIRTAYASA KABUPATEN SERANG Nofia Laser; Rahmat Yuliadi
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 1 No. 1 (2014)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.773 KB) | DOI: 10.30656/jak.v1i1.181

Abstract

In conducting this study, the authors use the method of comparative research is a method of collecting, presenting and comparing two or more samples so that the resulting picture of the land and building tax on Tirtayasa District District of attack, so this study focused on land and building tax revenue contained in the Village Tirtayasa and Village Sujung, so knowing there a difference in land and building tax revenue. It can be influenced by the low level of public awareness that will tax, education level, income level, and high levels of welfare. Thus weakening the level of awareness of the importance of the tax would prove to the tax rate that can be described through the acceptance and realization of the Tax Years 2007 through 2011 are still far from increasing.  Acceptance of Land and Building Tax (PBB) in the Village and Village Sujung Tirtayasa obvious the difference between tax assessment and realization, acceptance of land and building tax (PBB) Ds. Tirtayasa reached 100% while the Ds. Sujung not meet the target.  The government should hold frequent socialization Land and Building Tax (PBB) on society. Keywords : Land and Building Tax, The government, Revenue
Variabilitas Pendapatan, Corporate Tax Rate dan Non Debt Tax Shield Yunita Rosiana; Rahmat Yuliadi; Neneng Sri Suprihatin
"LAWSUIT" Jurnal Perpajakan Vol. 1 No. 1 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (124.591 KB) | DOI: 10.30656/lawsuit.v1i1.1169

Abstract

Populasi dalam penelitian ini adalah perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh 20 sampel dari 4 perusahaan. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda dengan SPSS Versi 23. Berdasarkan hasil dari penelitian ini menemukan bahwa secara parsial, tingkat pajak perusahaan tidak berpengaruh signifikan terhadap struktur modal, sedangkan variabilitas pendapatan dan perlindungan pajak non hutang perpengaruh terhadap struktur modal. Secara simultan variabilitas pendapatan, tingkat pajak perusahaan dan perlindungan pajak non hutang berpengaruh terhadap struktur modal.
Co-Authors Neneng Sri Suprihatin, Neneng Sri Nofia Laser Yunita Rosiana