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Weni Susanti
Fakultas Ekonomi, Universitas Tridinanti Palembang

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HUBUNGAN AUDIT PAJAK TERHADAP KINERJA MASYARAKAT DALAM PEMBAYARAN PAJAK KENDARAAN RODA 2 (Studi Kasus Pada Kantor SAMSAT Kota Bengkulu) Weni Susanti; Subaeti Subaeti; Rendi Rendi
Jurnal AkunStie (JAS) Vol 6 No 1 (2020): Jurnal Akun STIE (JAS) Juni
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v6i1.893

Abstract

This study aims to determine the results of the tax audit, determine the performance of the community in paying tax for motorcycle, and determine the relationship of tax audits on community performance in paying tax for motorcycle at SAMSAT Office in Bengkulu. Data analysis method uses product moment correlation. The results of the tax audit calculation at SAMSAT Bengkulu Office have an average value of 4.063, it mean that the tax audit at SAMSAT Office in Bengkulu is already good or high. Then the results of the calculation of public performance in the payment tax for motorcycle have an average value of 4.00, it mean that the performance of the community in paying tax for motorcycle is also good or has a high performance. The result of product moment correlation analysis states that the tax audit is related to the performance of the community in paying tax for motorcycle, with a t-test value greater than 20.60 than the t-table value (1.99). This result means thatHo being rejected and Ha being accepted, it mean that the tax audit is significantly related to the performance of the community in paying the tax for motorcycle.
PENGARUH SISTEM PENGENDALIAN KEUANGAN DAERAH DENGAN METODE VALUE FOR MONEY TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH (Studi Kasus Pada BPKAD Kota Bengkulu) Subaeti Subaeti; Weni Susanti; Monalisa Sianturi
Jurnal AkunStie (JAS) Vol 6 No 2 (2020): Jurnal Akun STIE (JAS) Desember
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v6i2.1142

Abstract

This study aims to determine how much influence the regional financial control system has on the economy, efficiency, effectiveness on the quality of regional financial reports at BPKAD Bengkulu City. The research method uses data quality test, classical assumption test, multiple linear regression analysis, t test, F test, and the coefficient of determination. The results of the calculation obtained a multiple linear regression equation, namely Y = 3.329 + 0.255X1 + 0.588X2 + 0.111X3 + e, from the equation it means that there is a positive influence between the two variables. The coefficient of determination (R²) of 0.863 and Adjusted R Square of 0.852 indicate that the influence of the regional financial control system on the economy, efficiency, effectiveness on the quality of regional financial reports is very strong. Based on the t value obtained in the hypothesis test (t-test), it was obtained X1 with a tcount of 2.379 with a significant value of 0.023, for X2 for tcount of 5.461 with a significant value of 0.000, and for X3 for tcount of 2.332 with a significant value of 0.025, while the t-table value of 1.68830 (tcount> ttable). The hypothesis is accepted or a significant value <0.05. Based on the F value obtained in the hypothesis test (F-test), the Fcount is 75.644> Ftable is 2.87. The hypothesis is accepted or a significant value <0.05. This means that the regional financial control system with economy, efficiency, effectiveness has a significant positive effect on the quality of regional financial reports at BPKAD Bengkulu.