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All Journal Jurnal Siasat Bisnis Jurnal Pendidikan Ekonomi (JUPE) Jurnal Akuntansi BISE: Jurnal Pendidikan Bisnis dan Ekonomi Kinerja: Jurnal Ekonomi dan Manajemen Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Kewirausahaan dan Bisnis OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Kajian Bisnis STIE Widya Wiwaha JURNAL EKONOMI SAKTI (JES) Jurnal Litbang Sukowati : Media Penelitian dan Pengembangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini SEMAR Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Sistem Informasi dan Ilmu Komputer Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Dewi Kusuma Wardani
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Journal : Jurnal Akuntansi

 1 
THE INFLUENCE OF APPLICATION OF MODERNIZATION IN TAXATION ADMINISTRATION SYSTEM TOWARD THE LEVEL OF TAX PAYER COMPLIANCE (Study of KPP Pratama Bantul Individual Tax Payers) Aji Fauzie; Dewi Kusuma Wardani
Jurnal Akuntansi Vol 2 No 1 (2014): JURNAL AKUNTANSI VOL. 2 NO. 1 JUNI 2014
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study aimed to analyze the effect of the implementation of the modernization of the tax administration system of the level of compliance of individual taxpayers in the Tax OfficeBantul Yogyakarta. This study uses judgment sampling and survey method with a questionnaire to collect data. Respondents were sampled in this study is the individual taxpayer listed on the Tax Office Bantul Yogyakarta . Analysis of research data using simple regression with SPSS 16.0 Based on the analysis of the individual results of hypothesis testing shows that the t value for the modernization of the tax administration system variable (X) on tax compliance ( Y ) of 6.329 , mean t count > t table ( 6.329 > 1.991 ) , had a significance level of 0.000 for the level significance smaller than 0.05 , it means that this study shows the modernization of the tax administration system variables significant positive effect on tax compliance Keywords : Modernization of the system of tax administration , tax compliance, tax administration
PENGARUH BUDAYA BISNIS MASYARAKAT ,LITERAIS KEUANGAN, SELF EFFICACY DAN LINGKUNGA KELUARGA TERHADAP MINAT BERWIRAHUSAHA DI KOTA YOGYAKARTA Srilestari Grensi Woli; Dewi Kusuma Wardani
Jurnal Akuntansi Vol 9 No 1 (2021): JURNAL AKUNTANSI VOL. 9 NO. 1 JUNI 2021
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v9i1.2192

Abstract

This study aims to examine the positive influence of community business culture on the interest in community entrepreneurship in Yogyakarta City; to test the positive influence of finance on the interest in entrepreneurship in the city of Yogyakarta; to test the positive effect of self efficacy on the interest in entrepreneurship in the city of Yogyakarta; and to test the positive influence of the family environment on the entrepreneurial interest in the community in Yogyakarta City. This type of research is quantitative research, namely empirical research where the data is in the form of numbers or something that can be calculated. When viewed from the research objectives, this research includes causal associative research, which is research that aims to see the influence between one variable and another. The sample taken in this study is the entrepreneurial community in the city of Yogyakarta with a total of 97 people. Data analysis using multiple linear regression analysis. The results showed that culture has a positive effect on the interest in entrepreneurship in the city of Yogyakarta; Financial literacy has a positive effect on people's interest in entrepreneurship in Yogyakarta City; self-efficacy has a positive effect on the interest in entrepreneurship in the city of Yogyakarta; and the family environment has a positive effect on the interest in entrepreneurship in the city of Yogyakarta.
PENGARUH PEMAHAMAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN Imam Oktafiyanto; Dewi Kusuma Wardani
Jurnal Akuntansi Vol 3 No 1 (2015): JURNAL AKUNTANSI VOL. 3 NO. 1 JUNI 2015
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

The purpose of this study was to determine the affect of understanding the taxpayer, the taxpayer awareness, and services tax authorities on tax compliance and building earth. This research was conducted in the department of Regional Tax and Financial Management of Yogyakarta. Data Collected by using a questionnaire. Tecnical analysis of the data used is multiple linier regression technique. Based on the analysis that has beeb done, it can be seen that the understanding of the taxpayer, the taxpayer awarenness, and service tax authoroties on tax compliance affect the land and building. Keywords: Understanding taxpayer, taxpayer Awareness, Service tax authorities andTaxpayer Compliance.
PENGARUH PENGHINDARAN PAJAK, TATA KELOLA DAN KARAKTERISTIK PERUSAHAAN TERHADAP BIAYA HUTANG Dewi Kusuma Wardani; Hetina Dwi Sari Wardani
Jurnal Akuntansi Vol 6 No 2 (2018): JURNAL AKUNTANSI VOL. 6 NO. 2 DESEMBER 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

The aim of this study was to examine the effect of Tax Avoidance, Independent Commissioners, Managerial Ownership, Institutional Ownership, Audit Committee, and Size Company on cost of debt the period 2012-2016. The population in this study was industrial sectors and industrial sectors consumpted goods that listed in Indonesia Stock Exchange (BEI) during 2012-2016. The research samples was determined by using purposive sampling technique, with predetermined criteria, so that obtained 7 industrial sectors and industrial sectors consumpted goods manufacturing companies that qualify as the samples. The data that used in this study was obtained from secondary source. This study used multiple linear regression method as an analysis technique. The result of this research shows that the kepemilikan manajerial have significant positive influence to the cost of debt. Tax avoidance, komisaris independen, kepemilikan institusional, komite audit, and ukuran perusahaan do not have significant influence to the cost of debt. Keywords: Audit committee, cost of debt, independent commissioners, institutional ownership, managerial ownership, firm size, and tax avoidance.
ANALISIS POTENSI, EFEKTIFITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SLEMAN Rofian Pujiasih; Dewi Kusuma Wardani
Jurnal Akuntansi Vol 2 No 2 (2014): JURNAL AKUNTANSI VOL. 2 NO. 2 DESEMBER 2014
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study aims to determine the potency, effectiveness and contribution tax in Sleman district. To calculate the potential and effectiveness of hotel tax used several variables: number of to define average, the number of days in a year, and hotel tax rates. As for the contribution of data use hotel tax revenues and actual revenues revenue. This study used descriftif research and the method of documentation that is by collecting data that is used to collect secondary data from reports of hotel tax revenue, the rules relating to tax hotel also see and obtain reference books on hotel tax, reports the results of previous studies and scientific papers .These results indicate that the potential for very large hotel tax receipts well above realization Taxes, effectiveness and contribution no hotel taxes low. The results of this study also shows that the potential is not being realized Taxes optimally and there are some things that need to be re- correction and should be addressed by the government of Sleman Regency . Keywords : Potential, Effectiveness, Contributions, hotel taxes and local revenue ( PAD ) .
PENGARUH PEMAHAMAN PAJAK, SANKSI PAJAK, DAN SENSUS PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI YANG MEMILIKI USAHA Sochi Rusmawati; Dewi Kusuma Wardani
Jurnal Akuntansi Vol 3 No 2 (2015): JURNAL AKUNTANSI VOL. 3 NO. 2 DESEMBER 2015
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study was conducted to verify the effect of understanding the taxpayer, tax penalties, and the national tax census of the personal tax compliance have a business. This study uses the dependent variable is the personal tax compliance have a business and independent variables that is an understanding of the taxpayer, tax penalties, and the national tax census. The sampling technique used was simple random sampling technique to 50 individual taxpayers who have a business located in Sinduadi, Mlati, Sleman. Data collection procedures by submitting the form of a direct question questionnaire and interviews with personal taxpayers who have a business. The analysis technique used is multiple regression with SPSS 16.0 tools. Based on the result indicate that the variable understanding of the taxpayer, tax penalties, and the national tax census proved significant simultaneous effect on tax compliance has a business person. Predictive ability of these three variables on tax compliance shows the independent variables can explain the variation in the dependent variable of 72.3% and the rest is explained by other variables. Keywords: understanding taxes, tax penalties, tax census and tax compliance
PERSEPSI WAJIB PAJAK ORANG PRIBADI PADA TINGKAT KEPATUHAN ATAS PELAKSANAAN SELF ASSESSMENT SYSTEM DAN PENGARUHNYA TERHADAP TINDAKAN PENYELUNDUPAN PAJAK (TAX EVASION): STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA SLEMAN YOGYAKARTA Indah Puspitasari; Dewi Kusuma Wardani
Jurnal Akuntansi Vol 1 No 2 (2013): JURNAL AKUNTANSI VOL. 1 NO. 2 DESEMBER 2013
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study aimes to determine whether the perception of individual taxpayer compliance level for the implementation of self-assessment system tax evasion. The research was conducted by distributing questionnaires to individual taxpayers who are in the Kantor Pelayanan Pajak Pratama Sleman Yogyakarta (Tax Office Primary Sleman Yogyakarta). This research is a quantitative study. Sampling method is convinience sampling. Is sampling that is the distributed 70 quesionare, three of the respondents did not fill and 2 did not full completed. So, obtained data from 65 respondents. We used linear regression analysis with SPSS for Windows 17.00. We found that the perception of individual taxpayer compliance level for the implementation of self-assessment system negatively affect (tax evasion). The coesionare correlation coefficient is -0.547. It indicates that there is a moderate or fairly between individual taxpayer perception on the level of compliance on the implementation of selfassessment system for tax evasion. Negative direction indicates that the higher the perception of individual taxpayer compliance level for the implementation of self-assessment system, the lower tax evasion, or vise versa. Keywords: Perception of taxpayer compliance level for the implementation of selfassessment system, tax evasion.
MANAJEMEN PAJAK DIPANDANG DARI SISI FISKUS Dewi Kusuma Wardani
Jurnal Akuntansi Vol 1 No 1 (2013): JURNAL AKUNTANSI VOL. 1 NO. 1 JUNI 2013
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

Tax is the main goverment's income. The tas contribution rose from 56,5 % in 200 to 77.2% in 2011. Non-tax income decreased from 43.5% in 2000 to 22.8% in 2011 (Kemenkeu, 2011). It implies that tax has greater portion in government income, i.e. more than 75% from total income. Tax-payers think that tax is a burden for them so they try to reduce it with tax management. Tax management can be viewed as a legal thing, and is not an illegal tax evasion. Although it is legal, tax management can reduce tax income and harm government. The Indonesian tax income realization was still bellow the target, except in 2008 and 2010. The tax income target inaccessibility makes government was in debt to pay the expenses. The government burdened high tax interest. Tax interest rose from 27.1% in 2005 to 28.5% in 2011. On the other hand, subsidy dropped from 50.2% in 2005 to 46.5% in 2011. Subsidy cutting caused by the tax interest increasing showed that government could not welfare their people because the income was not addressed only for their people but for others whom Indonesia has debt. We can conclude that tax management harms government because it reduces government income, increases debt interest, and reduces government capacity to welfare their people. So, government must monitor tax management practices in order to avoid tax income decreasing because of tax management. Keywords: Tax Management, Government Income, Debt Interest, Subsidy
PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KEANDALAN PELAPORAN KEUANGAN PEMERINTAHAN DESA DI KABUPATEN KLATEN Dewi Kusuma Wardani; Ika Andriyani
Jurnal Akuntansi Vol 5 No 2 (2017): JURNAL AKUNTANSI VOL. 5 NO. 2 DESEMBER 2017
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

The purpose of this study to examine the effect implementation of the influence of human resource quality, exploiting of information technology, and internal control system for reliability of the Government Financial Reporting Countability village in Klaten district. This research is causative research. The population in this study is the village in Klaten district government, especially government Manisrenggo village in the district and every village government was represented by seven people that the village head and village as respondents. Data collection is done directly by using a questionnaire. While the tools of analysis used was multiple regression with SPSS program version 16.0. The results show that the variable human resource quality and internal control system have influence to reliability of financial reporting in the Klaten district of the village administration, while exploiting of information technology has no influence to reliability of financial reporting in the Klaten district of the village administration Keywords: Reliability of Financial Reporting, Human Resource Quality, Exploiting of Information Technology, and Internal Control System
Co-Authors Adia Adi Prabowo Ainun Nur Aini Aji Fauzie Amelia Wanda Dhabitah AMELIA WANDA DHABITAH, AMELIA Andryas Dewi Pratiwi Annisaa Rahmawati Aprillia Dwi Cahyani Puri Baedhowi Baedhowi Deazilva Ian Herlicia Dewanti Galuh Puri Dewi Tinjung Sari Diana Syifah Duta Sabiila Rusydi Dwi Hendra Kusuma Dwi Mega Puspitasari Feri Setyowibowo Fitri Wulandari Gading Putri Eka Wati Hetina Dwi Sari Wardani Ida Dwi Suryaningrum Ika Andriyani Ika Nurhayati Imam Oktafiyanto Indah Puspitasari Indra Jonet Ariyanto Nugroho Khresna Bayu Sangka Kristiani Kristiani Leny Noviani Marlinawati Marlinawati Mintasih Indriayu Muhammad Alfis Sholikhin Muhammad Sabandi Mulyanto Mulyanto Mutmainah Isnaini Novita Wahyuningsih Nur Anita Chanda Putry Pipit Dayu Isbela Prita Dellia Ratih Ranika Putri Utami Ratna Monica Pricillia Ratri Purwaningrum Rofian Pujiasih Rofiqi Haris Rupertus Wilian Brodus Jelati Salman Alfarisy Totalia Saputra, Nur Rochman Sochi Rusmawati Sri Hermuningsih Srilestari Grensi Woli Trisno Martono Viola Budi Antika Wening Wahyuningtyas Yustina Dianti