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All Journal Dinamika Akuntansi Keuangan dan Perbankan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Akuntansi Profesi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Media Ekonomi dan Manajemen Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal Of Business, Finance, and Economics (JBFE) Jurnal Literasi Akuntansi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Maryono Maryono
Universitas Stikubank (UNISBANK) Semarang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Social Sciences

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FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KABUPATEN GROBOGAN Nurhana - -; Maryono - -
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 1 (2023): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v4i1.3545

Abstract

This study aims to determine the factors that influence taxpayer compliance in paying motor vehicle taxes in Grobogan Regency. The factors tasted in this study are knowledge of taxation, tax sanctions, quality of tax service, and the application of E-SAMSAT. Sampling a number of 101 respondents using accidental sampling method. Data collection was carried out by distributing questionnaires directly and through the online to taxpayers according to the accidental sampling criteria, then analyzed using multiple linear regression analysis test. The result of this research analysis indicate that tax knowledge and tax sanctions have a positive effect on motor venicle taxpayer compliance. The variable quality of tax service and application of E-SAMSAT shows that these factors have no effect on motor venicle taxpayer compliance.Keywords: Tax Knowledge, Tax Sanctions, Quality of Tax Services, and E-SAMSAT
Faktor – Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Di Kecamatan Wirosari Kabupaten Grobogan Diki Putiarawati; Maryono Maryono
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 1 (2023): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v4i1.3565

Abstract

ABSTRACTThis study aims to examine the effect of taxpayer awareness, tax sanctions and tax knowledge on taxpayer compliance in paying land and building taxes. This research was conducted in Wirosari District, Grobogan Regency. The population in this study are all taxpayers who are subject to land and building taxes in Wirosari District, Grobogan Regency. The sampling method in this study was by using the slovin formula and using a random sampling technique with a total of 100 respondents distributed questionnaires. Testing the hypothesis in this research uses multiple linear regression analysis method. The results of the analysis in this study show that the variable of taxpayer awareness has a positive effect on taxpayercompliance, knowledge of taxation has a positive effect on taxpayer compliance. Meanwhile, the tax sanction variable has no effect on taxpayer compliance in paying land and building taxes.Keywords: Taxpayer Awareness, Tax Sanctions and Tax Knowledge
ANALISIS PENGARUH PENGETAHUAN PERPAJAKAN, TARIF PAJAK, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA SEMARANG Giovany Wibowo; Maryono Maryono
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.8297

Abstract

Taxes are the largest income in each region which greatly influences the progress of the economy of a country where taxpayer compliance is an obedient and aware attitude of taxpayers in paying and reporting taxes, where the tax is a separate problem in a region. From a sample of 100 people from this study, it was found that knowledge of taxation, tax rates and tax sanctions had a positive and significant influence on taxpayer compliance as well as the results of the test for the coefficient of determination in this study, where the value of the adjusted R Square was 0.522, which means that the variable ability of tax knowledge , tax rates and tax sanctions in explaining the variable of taxpayer compliance amounted to 52.2 percent, the remaining 47.8 percent was explained by other variables outside this study Keywords: knowledge of taxation, tax rates, tax sanctions and taxpayer compliance
Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan, Kesadaran Wajib Pajak dan SAMSAT Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Kendal Artin Milleani; Maryono
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 15 No. 1 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v15i1.611

Abstract

Motor vehicle tax is a type of provincial tax in local taxes. In increasing regional income, motor vehicle taxpayer compliance plays an important role. The value of arrears in the Kendal Samsat shows that there is still a lack of compliance in paying taxes.This study aims to examine the effect of tax knowledge, tax socialization, awareness of taxpayers and mobile samsat on motor vehicle taxpayer compliance in Kendal Regency. The population and sample were carried out on taxpayers registered at SAMSAT Kendal and obtained 100 respondents using the formula solvin. Data collection uses a questionnaire with incidental sampling technique. Data analysis used multiple linear regression. The results showed that knowledge of taxation, socialization of taxation, awareness of taxpayers and mobile Samsat had a positive and significant effect on compliance with motorized vehicle taxpayers in Kendal Regency.
FAKTOR FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA SEMARANG BARAT Amelia Ramadhian; Maryono Maryono
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 1 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i1.14085

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kesadaran wajib pajak, efektivitas system perpajakan, pelayanan fiskus, transparasi dan akuntabilitas, dan sanksi perpajakan terhadap kepatuhan wajib pajak. Populasi dari penelitian ini adalah wajib pajak yang terdaftar di KPP pada tahun 2023. Sampel diambil sebanyak 125 respoden. Data yang digunakan adalah data primer yaitu kuesioner. Data tersebut diolah dan dianalisis menggunakan SPSS V24 melalui analisis regresi linier berganda. Hasil penelitian ini secara parsial menunjukkan bahwa kesadaran wajib pajak, efektifitas sistem perpajakan, dan pelayanan fiskus berpengaruh positif terhadap kepatuhan wajib pajak. Sedangkan transparansi dan akuntabilitas serta sanksi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak.
PENGARUH FLYPAPER EFFECT PADA DANA PERIMBANGAN DAN PAD TERHADAP BELANJA DAERAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2020-2023 Shinta Kristanti; Maryono; Cahyani Nuswandari
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.14219

Abstract

Ketidakmandirian suatu daerah dapat menimbulkan fenomena Flypaper Effect, hal tersebut akan menimbulkan beberapa masalah seperti menghambat kemandirian daerah, menghambat inovasi daerah, terjadi ketimpangan pembangunan, pengelolaan anggaran tidak efisien, dan ketergantungan yang tinggi terhadap dana transfer Pemerintah Pusat. Sasaran penelitian yaitu melakukan analisis potensi munculnya Flypaper Effect dengan melakukan penilaian terhadap pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Belanja Daerah. Menggunakan kombinasi data deret waktu tahun 2020-2023 dan data penampang terdiri dari 56 Kota atau Kabupaten di Provinsi Jawa Tengah, dengan sampel sebanyak 140 Kota atau Kabupaten. Data skunder yang digunakan yaitu LHP atas LKPD bersumber dari Badan Pemeriksa Keuangan Perwakilan Jawa Tengah. Metode analisis menggunakan statistic desctiptive, linier berganda, uji hipotesis. Hasil analisis menunjukkan Pendapatan Asli Daerah dan Dana Perimbangan berpengaruh secara positif dan signifikan pada Belanja Daerah (p < 0,05). Namun, koefisien B pada Dana Perimbangan lebih besar dibandingkan dengan Pendapatan Asli Daerah, maka dapat diidentifikasi bahwa Pemerintah Daerah bergantung pada Dana Perimbangan yang disalurkan oleh Pemerintah Daerah. Temuan ini menunjukkan flypaper effect muncul pada Kota atau Kabupaten di Provinsi Jawa Tengah.
Capital Expenditure Determinants in Central Java and East Java with Economic Growth as Moderating Variable Pancawati Hardiningsih; Indira Januarti; Maryono Maryono; Ceacilia Srimindarti
Media Ekonomi dan Manajemen Vol 35, No 1 (2020): Competitive Challenges Facing Indonesia in the Global Economy
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (592.093 KB) | DOI: 10.24856/mem.v35i1.1183

Abstract

This study aims to analyze the effect of local own revenue, balance funds and area size on capital expenditure with economic growth as a moderating factor for district / city governments in Central and East Java Provinces. The population in this study are all districts / cities in Central Java and East Java Province. This research uses census method. The secondary data used in this study is in the form of 2015-2017 APBD realization reports obtained from the Director General of Fiscal Balance of the Regional Government, while data on economic growth and area size were obtained from BPS of Central and East Java Provinces. The analysis technique uses structural equation models with Partial Least Square. The results showed that regional original income and balance funds had a significant positive effect on capital expenditure in Central and East Java. The area size has a positive and significant effect on capital expenditure for Central Java but not for East Java. Economic growth moderates the effect of regional income on capital expenditure. Economic growth moderates balance funds towards capital expenditure for Central Java but not for East Java. Overall there is no difference in capital expenditure across districts / cities in the two provinces
Faktor-Faktor Yang Berpengaruh Terhadap Nilai Perusahaan Pada Perusahaan Property dan Real Estate Yang Terdaftar Di BEI Periode 2020-2024 Selina Dila Profita; Maryono Maryono; Batara Daniel Bagana
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6471

Abstract

The primary objective of this study is to analyze how financial variables specificall, investment decisions, dividend policy, and firm size shape firm value within the real estate and property industry on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Employing a quantitative approach, this research processed annual data from 80 selected samples. The results of the hypothesis testing reveal several compelling findings: influence firm value. Conversely, dividend policy proved to be a powerful positive driver demonstrated a significant negative effect. Collectively, these variables influence firm value simultaneously, leading to the conclusion that dividend mechanisms serve as the most crucial instrument for investor valuation within the property sector.  
Faktor – Faktor yang Mempengaruhi Integritas Laporan Keuangan pada Perusahaan Sektor Kesehatan di BEI 2023-2025 Mahardika Hillary Dwinda Fatmawati; Maryono; Sri Sudarsi; Ali Maskur
Jurnal Literasi Akuntansi Vol 6 No 2 (2026): Juni 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i2.320

Abstract

Purpose: This study aims to examine and analyze the influence of institutional ownership, company size, leverage and audit quality on financial statement integrity. Method: The study used secondary data with a quantitative approach. The sampling technique used purposive sampling on 31 healthcare companies listed on IDX 2023 – 2025 period, resulting in 93 observations. Analysis was performed using multiple linier regression using IBM SPSS software. Finding: The result show that institusional ownership has a negative and significant effect on financial statement integrity. Company size has no significant effect, while leverage and audit quality have a positive and significant effect. Novelty: this study expands on previous research by adding company size an independent variable. Keywords: Financial statement integrity, institutional ownership, company size, leverage, audit quality.
Co-Authors Agus Budi Santosa Ali Maskur Amelia Ramadhian Andika Surya Kusuma Artin Milleani Aulia Rakhma Larasati Putri Batara Daniel Bagana Batara Daniel Bagana Cahyani Nuswandari Ceacilia Srimindarti Diki Putiarawati Ferina Intan Lutfia Giovany Wibowo Hendri Darmawan Setiyo Budi Indira Djanuarti Inna Indaryani Mahardika Hillary Dwinda Fatmawati Nurhana - - Pancawati Hardiningsih Selina Dila Profita Shinta Kristanti Sri Sudarsi Suci Valiani Mumpuni Wida Alimah Azzah Widya Vinda Indriyasari