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Journal : Moneter : Jurnal Akuntansi dan Keuangan

Analisa Tingkat Kepatuhan WPOP Terhadap Penerimaan Pajak Penghasilan Pada KPP Pratama Jakarta Duren Sawit Dedi Suharyadi
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 1 (2019): April 2019
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.208 KB) | DOI: 10.31294/moneter.v6i1.5083

Abstract

Abstract  - Taxes are still one of the largest state revenues that will be used to finance development and also increase welfare for all Indonesians. To be able to achieve the target of tax revenue, awareness and compliance must be fostered for the community, in this case a taxpayer to fulfill tax obligations in accordance with applicable regulations. The purpose of this study is to find out how the level of compliance of individual taxpayers towards income tax receipts at KPP Pratama Jakarta Duren Sawit. The research method used is by conducting data comparisons for each year, literature studies sourced in several literature. The results showed that the level of taxpayer compliance in reporting annual tax returns in 2013 amounted to 53.21%, in 2014 it rose to 57.61%, in 2015 again increased by 69.14%, in 2016 again increased by 73.60% and in 2017 the increase was quite significant because the level of compliance reached 90.64%. Viewed from the side of achievement compared to the income tax revenue target the level of achievement can be said to be up and down. But seen from the amount of income tax revenue from 2013 to 2017, it tends to increase.  Keywords: Obedience, Tax Receipts, Taxpayer
Pengaruh Pajak Kendaraan Bermotor Terhadap Penerimaan Pajak Daerah Pada BPRD Provinsi DKI Jakarta Dedi Suharyadi; Rini Martiwi; Eulin Karlina
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 2 (2019): Oktober 2019
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (16.549 KB) | DOI: 10.31294/moneter.v6i2.6377

Abstract

Motor vehicle tax is still the second largest contributor in regional tax revenue after the Transfer of Motor Vehicle Title Fee (BBN-KB) in the DKI Jakarta area. Therefore PKB needs to be optimized because of its large contribution to tax revenue, given the increasingly rapid growth of motorized vehicles in DKI Jakarta. The purpose of this study was to determine how the influence of Motor Vehicle Tax Against Regional Tax Revenue in BPRD DKI Jakarta. The method used in this study is a quantitative method with a simple linear regression statistical analysis. The results showed that there was a significant influence between motor vehicle tax with local tax revenue of 0,933 or 93,3% while the remaining 0,067 or 6,7% explained other independent variables not included in this study. Based on the correlation test shows a very strong relationship between motor vehicle tax with local taxes of 0,966. Positive correlation shows that if the motor vehicle tax revenue gets bigger then the local tax revenue will increase. The formed regression equation is Ŷ = 2,266 + 0,841X1 illustrated that Constants (a) = 2,266 show constant values, where if the variable Motor Vehicle Tax (X1) equals zero (0) then the Local Tax (Ŷ) = 2,266. Motor Vehicle Tax (X1) regression coefficient of 0,841 means that if other independent variables have a fixed value and the Motor Vehicle Tax has increased by 1% then the Regional Tax (Y) will have an increase of 0,841. Keywords: Motor Vehicle Tax, Local Tax.
Pengaruh Retribusi Daerah dan Hasil Pengelolaan Kekayaan Daerah Yang Dipisahkan Terhadap PAD Kabupaten Bogor Dedi Suharyadi; Rini Martiwi; Eulin Karlina
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 5, No 2 (2018): Oktober 2018
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (148.718 KB) | DOI: 10.31294/moneter.v5i2.3498

Abstract

The implementation of regional autonomy makes each region has its own authority to regulate and manage all local government affairs as regulated by the Law. Thus, the region is also authorized to make local policies to create and improve people's welfare. To be able to achieve this, the local revenue should also be able to support the needs of the region and even expected each year local revenue will always increase. As well as Bogor Regency is given the flexibility in exploring the potential revenue of the region as a manifestation of the principle of decentralization. Among the regional retributions and the wealth of the region are separated. The purpose of this study is to determine whether there is the influence of Regional Retributions and Regional Wealth Outcomes Separated to the Original Income either partially or simultaneously. The analytical method used is statistical analysis method using multiple linear regression with IBM SPSS Statistics 21 data assistive tool. Data used in this research are Realization of PAD of Bogor Regency 2011 to 2016. The result of this research shows that partial test shows that Levy does not have a significant effect to the original income of Bogor Regency. This is shown by t test where the significance value is greater than 0.05. As well as Local Levies, the Results of Management of Regional Wealth Is Separated also has no effect on the original income of Bogor regency. While testing simultaneously or collectively there is no effect of Local Retribution and Results Management of Regional Wealth Separated to Local Original Income. Based on the F test using the significance level of 5% or 0.05 can be seen that the value of significance 0.080 greater than 0.05 then it can be said there is no influence together between independent variables to the dependent variable. Keywords: Regional Retribution, Regional Wealth Outcomes Separated to the Original Income, Local Revenue